**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** |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------|

**JUNE      30, 2008**

|  ̈ | **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 June 30, 2008**

**Table      of Contents**

|                                                                                                                                                                                                                                                  |   | Page   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|
|                                                                                                                                                                                                                                                  |   |   |
| PART                I . FINANCIAL INFORMATION                                                                                                                                                                                                         |   |   |
|                                                                                                                                                                                                                                                  |   |   |
| Item                1. Financial Statements:                                                                                                                                                                                                          |   | 4      |
| Balance                Sheets as of June 30, 2008 (Unaudited) and December 31, 2007                (Audited)                                                                                                                                          |   | 4      |
| Statements                of Operations for the three and six months ended June 30, 2008 and                2007                and for the period from Inception on October 21, 2004 through June                30,                2008 (Unaudited) |   | 5      |
| Statement                of Stockholders’ Equity (Deficit) for the period from Inception on October                21, 2004 through June 30, 2008 (Unaudited)                                                                                   |   | 6      |
| Statements                of Cash Flows for the six months ended June 30, 2008 and 2007 and                for the                period from Inception on October 21, 2004 through June 30, 2008                (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                                                                                                                                                      |   | 15     |
| Item                4T. Controls and Procedures                                                                                                                                                                                                       |   | 15     |
|                                                                                                                                                                                                                                                  |   |   |
| PART                II . OTHER INFORMATION                                                                                                                                                                                                            |   |   |
|                                                                                                                                                                                                                                                  |   |   |
| Item                1. Legal Proceedings                                                                                                                                                                                                              |   | 16     |
| Item                1A. Risk Factors – Not Applicable                                                                                                                                                                                      |   | 16     |
| Item                2. Unregistered Sales of Equity Securities and Use of                Proceeds                                                                                                                                                     |   | 16     |
| Item                3. Defaults Upon Senior Securities                                                                                                                                                                                                |   | 17     |
| Item                4. Submission of Matters to a Vote of Security Holders                                                                                                                                                                            |   | 17     |
| Item                5. Other Information                                                                                                                                                                                                              |   | 18     |
| Item                6. Exhibits                                                                                                                                                                                                                       |   | 18     |
|                                                                                                                                                                                                                                                  |   |   |
| SIGNATURES                                                                                                                                                                                                                                            |   | 19     |
|                                                                                                                                                                                                                                                  |   |   |
| EXHIBIT                INDEX                                                                                                                                                                                                                          |   | 20     |

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**PART      1 – FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

**SEGUSO        HOLDINGS, INC.**

|                                                                                                                                                                                  |   | June                  30,2008 |     | December 31,2007 |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------------------------|----------|-----------------------|--------|
|                                                                                                                                                                                  |   | (Unaudited)                   |     |                  |   |
|                                                                                                                                                                                  |   |                          |     |             |   |
| ASSETS                                                                                                                                                                                |   |                          |     |                  |   |   |   |
|                                                                                                                                                                                  |   |                          |     |                  |   |   |   |
| CURRENT                  ASSETS                                                                                                                                                       |   |                          |     |                  |   |   |   |
|                                                                                                                                                                                  |   |                          |     |                  |   |   |   |
| Cash                                                                                                                                                                                  |   | $                             | 45,926   |                  | $      | 1,028 |   |
|                                                                                                                                                                                  |   |                          |     |                  |   |   |   |
| Total                  Current Assets                                                                                                                                                 |   |                          | 45,926   |                  |   | 1,028 |   |
|                                                                                                                                                                                  |   |                          |     |                  |   |   |   |
| TOTAL                  ASSETS                                                                                                                                                         |   | $                             | 45,926   |                  | $      | 1,028 |   |
|                                                                                                                                                                                  |   |                          |     |                  |   |   |   |
| LIABILITIES                  AND STOCKHOLDERS' EQUITY (DEFICIT)                                                                                                                       |   |                          |     |                  |   |   |   |
|                                                                                                                                                                                  |   |                          |     |                  |   |   |   |
| CURRENT                  LIABILITIES                                                                                                                                                  |   |                          |     |                  |   |   |   |
|                                                                                                                                                                                  |   |                          |     |                  |   |   |   |
| Accrued                  expenses                                                                                                                                                     |   | $                             | 90,882   |                  | $      | 87,491 |   |
| Payable-related                  party                                                                                                                                                |   |                          | 25,600   |                  |   | 12,600 |   |
|                                                                                                                                                                                  |   |                          |     |                  |   |   |   |
| Total                  Current Liabilities                                                                                                                                            |   |                          | 116,482  |                  |   | 100,091 |   |
|                                                                                                                                                                                  |   |                          |     |                  |   |   |   |
| 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; 2,600,000                  and                  2,000,000 shares issued and outstanding, respectively |   |                          | 260      |                  |   | 200 |   |
| Additional                  paid-in capital                                                                                                                                           |   |                          | 56,740   |                  |   | 1,800 |   |
| Accumulated                  deficit                                                                                                                                                  |   |                          | (127,556 | )                     |   | (101,063 | ) |
|                                                                                                                                                                                  |   |                          |     |                  |   |   |   |
| Total                  Stockholders' Equity (Deficit)                                                                                                                                 |   |                          | (70,556  | )                     |   | (99,063 | ) |
| TOTAL                    LIABILITIES AND STOCKHOLDERS'                    EQUITY (DEFICIT)                                                                                            |   | $                             | 45,926   |                  | $      | 1,028 |   |

----

**SEGUSO        HOLDINGS, INC.**

|                                                           |   |                    |      |               |   |             |          |             |      | From Inception      |   |
|----------------------------------------------------------------|--------|-------------------------|-----------|-------------------------|--------|-----------------------|---------------|-----------------------|-----------|--------------------------|--------|
|                                                           |   | For the Three |      | For the Three |   | For the Six |          | For the Six |      | on October 21, |   |
|                                                           |   | Months Ended       |      | Months Ended       |   | Months Ended     |          | Months Ended     |      | 2004 Through        |   |
|                                                           |   | June 30,           |      | June 30,           |   | June 30,         |          | June 30,         |      | June 30,            |   |
|                                                           |   | 2008                    |      | 2007                    |   | 2008                  |          | 2007                  |      | 2008                     |   |
|                                                           |   |                    |      |                    |   |                  |          |                  |      |                |   |
| REVENUES                                                       |   | $                       | -         |                    | $      | -                     |          | $                     | -         |                     | $      | - |   | $ | - |   |
| COST                  OF REVENUES                              |   |                    | -         |                    |   | -                     |          |                  | -         |                     |   | - |   |   | - |   |
| GROSS                  MARGIN                                  |   |                    | -         |                    |   | -                     |          |                  | -         |                     |   | - |   |   | - |   |
|                                                           |   |                    |      |                    |   |                  |          |                  |      |                     |   |   |   |   |   |   |
| OPERATING                  EXPENSES                            |   |                    |           |                    |   |                       |          |                  |           |                     |   |  |   |   |  |   |
|                                                           |   |                    |      |                    |   |                  |          |                  |      |                     |   |   |   |   |   |   |
| General                  and administrative                    |   |                    | 14,994    |                    |   | 17,575                |          |                  | 35,075    |                     |   | 38,824 |   |   | 136,138 |   |
|                                                           |   |                    |      |                    |   |                  |          |                  |      |                     |   |   |   |   |   |   |
|  Total                  Operating Expenses                |   |                    | 14,994    |                    |   | 17,575                |          |                  | 35,075    |                     |   | 38,824 |   |   | 136,138 |   |
|                                                           |   |                    |      |                    |   |                  |          |                  |      |                     |   |   |   |   |   |   |
| LOSS                  FROM OPERATIONS                          |   |                    | (14,994   | )                       |   | (17,575               | )             |                  | (35,075   | )                        |   | (38,824 | ) |   | (136,138 | ) |
|                                                           |   |                    |      |                    |   |                  |          |                  |      |                     |   |   |   |   |   |   |
| OTHER                  INCOME (EXPENSE)                        |   |                    |      |                    |   |                  |          |                  |      |                     |   |   |   |   |   |   |
|                                                           |   |                    |      |                    |   |                  |          |                  |      |                     |   |   |   |   |   |   |
| Gain                  on extinguishment of debt                |   |                    | -         |                    |   | -                     |          |                  | 8,582     |                     |   | - |   |   | 8,582 |   |
|                                                           |   |                    |      |                    |   |                  |          |                  |      |                     |   |   |   |   |   |   |
| LOSS                  BEFORE INCOME TAXES                      |   |                    | (14,994   | )                       |   | (17,575               | )             |                  | (26,493   | )                        |   | (38,824 | ) |   | (127,556 | ) |
|                                                           |   |                    |      |                    |   |                  |          |                  |      |                     |   |   |   |   |   |   |
| INCOME                  TAX EXPENSE                            |   |                    | -         |                    |   | -                     |          |                  | -         |                     |   | - |   |   | - |   |
|                                                           |   |                    |      |                    |   |                  |          |                  |      |                     |   |   |   |   |   |   |
| NET                  LOSS                                      |   | $                       | (14,994   | )             | $      | (17,575               | )   | $                     | (26,493   | )              | $      | (38,824 | )   | $ | (127,556 | ) |
|                                                           |   |                    |      |                    |   |                  |          |                  |      |                     |   |   |   |   |   |   |
| BASIC                  LOSS PER SHARE                          |   | $                       | (0.01     | )                       | $      | (0.01                 | )             | $                     | (0.01     | )                        | $      | (0.02 | ) |   |   |   |
|                                                           |   |                    |      |                    |   |                  |          |                  |      |                     |   |   |   |   |   |   |
| 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 year 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 year ended ended December 31, 2007          |   |              | -         |               |   | -            |               |         | -      |          |   | (74,691 | )   |   | (74,691 | ) |
|                                                                          |   |              |      |               |   |         |               |         |   |          |   |   |   |   |   |   |
| Balance,                  December 31, 2007                                   |   |              | 2,000,000 |               |   | 200          |               |         | 1,800  |          |   | (101,063 | ) |   | (99,063 | ) |
|                                                                          |   |              |      |               |   |         |               |         |   |          |   |   |   |   |   |   |
| Common                  stock issued for cash at $0.10 per share              |   |              | 500,000   |               |   | 50           |               |         | 49,950 |          |   | - |   |   | 50,000 |   |
|                                                                          |   |              |      |               |   |         |               |         |   |          |   |   |   |   |   |   |
| Common                  stock issued for services at $0.10 per share          |   |              | 100,000   |     |   | 10           |     |         | 9,990  |          |   | - |   |   | 10,000 |   |
|                                                                          |   |              |      |               |   |         |               |         |   |          |   |   |   |   |   |   |
| Stock                  offering costs paid                                    |   |              | -         |               |   | -            |               |         | (5,000 | )   |   | - |   |   | (5,000 | ) |
|                                                                          |   |              |      |               |   |         |               |         |   |          |   |   |   |   |   |   |
| Net                  loss for the six months ended June 30, 2008              |   |              | -         |               |   | -            |               |         | -      |          |   | (26,493 | ) |   | (26,493 | ) |
|                                                                          |   |              |      |               |   |         |               |         |   |          |   |   |   |   |   |   |
| Balance,                  June 30, 2008                                       |   |              | 2,600,000 |               | $      | 260          |               | $            | 56,740 |          | $      | (127,556 | ) | $ | (70,556 | ) |

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**SEGUSO        HOLDINGS, INC.**

|                                                                                                                |   |             |    |             |   | From Inception      |   |
|---------------------------------------------------------------------------------------------------------------------|--------|-----------------------|---------|-----------------------|--------|--------------------------|--------|
|                                                                                                                |   | For the Six |    | For the Six |   | on October 21, |   |
|                                                                                                                |   | Months Ended     |    | Months Ended     |   | 2004 Through        |   |
|                                                                                                                |   | June 30,         |    | June 30,         |   | June 30,            |   |
|                                                                                                                |   | 2008                  |    | 2007                  |   | 2008                     |   |
|                                                                                                                |   |             |    |             |   |                |   |
| OPERATING                  ACTIVITIES                                                                               |   |                  |    |                  |   |                     |   |   |   |   |
|                                                                                                                |   |                  |    |                  |   |                     |   |   |   |   |
| Net                  loss                                                                                           |   | $                     | (26,493 | )                     | $      | (38,824                  | )      | $ | (127,556 | ) |
| Adjustments                  to reconcile net income to net cash provided by operating                  activities: |   |                  |    |                  |   |                     |   |   |   |   |
| Common                  stock issued for services                                                                   |   |                  | 10,000  |                  |   | -                        |   |   | 10,000 |   |
| Changes                  in operating assets and liabilities:                                                       |   |                  |    |                  |   |                     |   |   |   |   |
| Increase                  (decrease) in accrued expenses                                                            |   |                  | 3,391   |                  |   | 31,704                   |   |   | 90,882 |   |
|                                                                                                                |   |                  |    |                  |   |                     |   |   |   |   |
| Net                  Cash Used by Operating Activities                                                              |   |                  | (13,102 | )                     |   | (7,120                   | )      |   | (26,674 | ) |
|                                                                                                                |   |                  |    |                  |   |                     |   |   |   |   |
| INVESTING                  ACTIVITIES                                                                               |   |                  | -       |                  |   | -                        |   |   | - |   |
|                                                                                                                |   |                  |    |                  |   |                     |   |   |   |   |
| FINANCING                  ACTIVITIES                                                                               |   |                  |    |                  |   |                     |   |   |   |   |
|                                                                                                                |   |                  |    |                  |   |                     |   |   |   |   |
| Advances                  from stockholder                                                                          |   |                  | 13,000  |                  |   | 6,500                    |   |   | 25,600 |   |
| Net                  proceeds from issuance of common stock                                                         |   |                  | 45,000  |                  |   | -                        |   |   | 47,000 |   |
|                                                                                                                |   |                  |    |                  |   |                     |   |   |   |   |
| Net                  Cash Provided by Financing Activities                                                          |   |                  | 58,000  |                  |   | 6,500                    |   |   | 72,600 |   |
|                                                                                                                |   |                  |    |                  |   |                     |   |   |   |   |
| NET                  INCREASE/DECREASE IN CASH                                                                      |   |                  | 44,898  |                  |   | (620                     | )      |   | 45,926 |   |
|                                                                                                                |   |                  |    |                  |   |                     |   |   |   |   |
| CASH                  AT BEGINNING OF PERIOD                                                                        |   |                  | 1,028   |                  |   | 1,665                    |   |   | - |   |
|                                                                                                                |   |                  |    |                  |   |                     |   |   |   |   |
| CASH                  AT END OF PERIOD                                                                              |   | $                     | 45,926  |                  | $      | 1,045                    |   | $ | 45,926 |   |
|                                                                                                                |   |                  |    |                  |   |                     |   |   |   |   |
| 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**

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** **

|   | · | 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. |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | 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*

**Results        of Operations For The Three Months Ended June 30, 2008 As Compared To The        Three        Months Ended June 30, 2007**

*Revenues.*

*Operating        expenses.*

*Net        loss. *

**Results        of Operations For The Six Months Ended June 30, 2008 As Compared To The Six        Months Ended June 30, 2007**

*Revenues.*

----

*Operating      expenses.*

*Net      loss. *

**Material      Changes in Financial Condition, Liquidity and Capital Resources As of June      30,      2008 as compared with December 31, 2007**

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

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

----

**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.**

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**Item      5. Other Information.**

**Item      6. Exhibits.**

| **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.)                                                                                               |
|                  |   |                                                                                                                                                                                                                                                                                                                                                                            |
| 10.1                  |   | Form                of Subscription Agreement for the Rule 419 Offering under the Prospectus.                (Incorporated by reference from the Company’s Annual Report on Form 10-K                for the fiscal year ended December 31, 2007 filed with the Commission                on                April 15, 2008.)                                              |
|                  |   |                                                                                                                                                                                                                                                                                                                                                                            |
| 10.2                  |   | Form                of Escrow Agreement for the Rule 419 Offering under the Prospectus.                (Incorporated by reference from the Company’s Annual Report on Form 10-K                for the fiscal year ended December 31, 2007 filed with the Commission                on                April 15, 2008.)                                                    |
|                  |   |                                                                                                                                                                                                                                                                                                                                                                            |
| *31.1                 |   | Certification                of Chief Executive Officer and Chief 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 Chief Executive Officer and Chief 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 |

----

**SIGNATURE**

|                           |   | SEGUSO                HOLDINGS, INC.                                                                                    |
|--------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------|
|                           |   |                                                                                                                    |
| August                18, 2008 | By:    |  /s/                Robert Seguso                                                                                  |
|                           |   | Robert                SegusoPresident,                Chief Executive Officerand                Chief Financial Officer |

----

**INDEX      TO EXHIBITS **

| **Exhibit****Number** |   | **Description**                                                                                                                                                                                                                                                                                                                                                                  |
|-----------------------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1                  |   | Certification                of Chief Executive Officer and Chief 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 Chief Executive Officer and Chief 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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