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**VISION      ACQUISITION II, INC.**

**-      INDEX -**

|                                                                                              |                                                                                                                                                                                                                                                                                                                         | Page   |
|---------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| **PART                I- FINANCIAL INFORMATION:**                                                 |                                                                                                                                                                                                                                                                                                                         |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |   |
| Item                1.                                                                            | Financial                Statements                                                                                                                                                                                                                                                                                          |   |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |   |
|                                                                                              | Balance                Sheet as of March 31, 2008 (Unaudited) and September 30,                2007                                                                                                                                                                                                                          | F-1    |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |   |
|                                                                                              | Statement                of Operations (Unaudited) for the six and three months ended March                31,                2008, the three months ended March 31, 2007 and for the Period from                October 6, 2006 (Date of Inception) through March 31, 2007 and March                31,                2008 | F-2    |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |   |
|                                                                                              | Statement                of Cash Flows (Unaudited) for the Period from October 6, 2006 (Date                of                Inception) through March 31, 2008 andMarch                31, 2007 and for the six months ended March 31, 2008                                                                                 | F-3    |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |   |
|                                                                                              | Notes                to Financial Statements (Unaudited)                                                                                                                                                                                                                                                                     | F-4    |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |   |
| Item                2.                                                                            | Management's                Discussion and Analysis of Financial Condition and Results of                Operations                                                                                                                                                                                                          | 1      |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |   |
| Item              3A(T).                                                                          | Controls                and Procedures                                                                                                                                                                                                                                                                                       | 3      |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |   |
| **PART                II - OTHER INFORMATION:**                                                   |                                                                                                                                                                                                                                                                                                                         |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |   |
| Item                1. Legal Proceedings                                                          | 3                                                                                                                                                                                                                                                                                                                            |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |
| Item                2. Unregistered Sales of Equity Securities and Use of                Proceeds | 3                                                                                                                                                                                                                                                                                                                            |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |
| Item                3. Defaults Upon Senior Securities                                            | 3                                                                                                                                                                                                                                                                                                                            |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |
| Item                4. Submission of Matters to a Vote of Security Holders                        | 3                                                                                                                                                                                                                                                                                                                            |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |
| Item                5. Other Information                                                          | 3                                                                                                                                                                                                                                                                                                                            |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |
| Item                6. Exhibits                                                                   | 4                                                                                                                                                                                                                                                                                                                            |
|                                                                                              |                                                                                                                                                                                                                                                                                                                         |
| Signatures                                                                                        | 5                                                                                                                                                                                                                                                                                                                            |

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**PART      I – FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

**Vision      Acquisition II Inc.**

**(A      Development Stage Company)**

**Balance      Sheet**

|                                                                                                                                          |   | **(Unaudited)****March                31, 2008** |    | **September 30,****2007** |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------------------------------------|---------|--------------------------------|--------|
| **Assets**                                                                                                                                    |   |                                             |    |                           |   |   |   |
| Current                Assets:                                                                                                                |   |                                             |    |                           |   |   |   |
| Cash                                                                                                                                          |   | $                                                | 7,674   |                           | $      | 8,927 |   |
|                                                                                                                                          |   |                                             |    |                           |   |   |   |
| Total                Assets                                                                                                                   |   |                                             | 7,674   |                           |   | 8,927 |   |
|                                                                                                                                          |   |                                             |         |                           |   |   |   |
|                                                                                                                                          |   |                                             |    |                           |   |   |   |
| **Liabilities                and Stockholders' Equity:**                                                                                      |   |                                             |    |                           |   |   |   |
| Current                Liabilities:                                                                                                           |   |                                             |    |                           |   |   |   |
| Accounts                Payable                                                                                                               |   |                                             | -       |                           |   | - |   |
|                                                                                                                                          |   |                                             |    |                           |   |   |   |
| Stockholders'                Equity:                                                                                                          |   |                                             |    |                           |   |   |   |
| Common                Stock, 100,000,000 shares authorized 5,000,000 shares @.0001 par                issued                and outstanding   |   |                                             | 500     |                           |   | 500 |   |
| Preferred                Stock, 10,000,000 shares authorized, 0 shares issued and outstanding                @                .0001 par value |   |                                             | -       |                           |   |   |   |
| Additional                Paid in Capital                                                                                                     |   |                                             | 45,250  |                           |   | 35,250 |   |
| Deficit                Accumulated During Development Stage                                                                                   |   |                                             | (38,076 | )                              |   | (26,823 | ) |
| Total                Stockholders' Equity                                                                                                     |   |                                             | 7,674   |                           |   | 8,927 |   |
|                                                                                                                                          |   |                                             |    |                           |   |   |   |
| Total                Liabilities and Stockholders' Equity                                                                                     |   | $                                                | 7,674   |                           | $      | 8,927 |   |

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**Vision      Acquisition II Inc.**

**(A      Development Stage Company)**

**Statement      of Operations**

**(Unaudited)**

|                                                      |   |   | **October 1, 2007****to ****March 31, 2008** |   |    | **October 6, 2006 ****to ****March 31, 2007**  |   |   | **January 1, 2008 ****to ****March 31, 2008 **  |   |   | **January 1, 2007 ****to****March 31, 2007**  |   |   | **October 6, 2006 ****to****March 31, 2008**  |   |
|-----------------------------------------------------------|--------|--------|-----------------------------------------------------------------------|--------|---------|-----------------------------------------------------------------------------------|--------|--------|-----------------------------------------------------------------------------------------|--------|--------|-----------------------------------------------------------------------------|--------|--------|-----------------------------------------------------------------------------|--------|
| **Revenues**                                              |   | $      | -                                                                     |   | $  | -                                                                                 |   | $      | -                                                                                       |   | $      | -                                                                           |   | $      | -                                                                           |   |
|                                                      |   |   |                                                                  |   |    |                                                                              |   |   |                                                                                    |   |   |                                                                        |   |   |                                                                        |   |
| **Expenditures**                                          |   |   |                                                                  |   |    |                                                                              |   |   |                                                                                    |   |   |                                                                        |   |   |                                                                        |   |
|                                                      |   |   |                                                                  |   |    |                                                                              |   |   |                                                                                    |   |   |                                                                        |   |   |                                                                        |   |
| Professional                fees                          |   |   | 11,253                                                                |   |    | 12,585                                                                            |   |   | 6,068                                                                                   |   |   | 12,585                                                                      |   |   | 38,076                                                                      |   |
|                                                      |   |   |                                                                  |   |    |                                                                              |   |   |                                                                                    |   |   |                                                                        |   |   |                                                                        |   |
| **Net                loss**                          |   | $      | (11,253                                                               | )      | $       | (12,585                                                                           | )      | $      | (6,068                                                                                  | )      | $      | (12,585                                                                     | )      | $      | (38,076                                                                     | )      |
|                                                      |   |   |                                                                       |   |    |                                                                              |   |   |                                                                                    |   |   |                                                                        |   |   |                                                                        |   |
| **Loss                per share**                         |   | $      | (0.002                                                                | )      | $       | (0.003                                                                            | )      | $      | (0.001                                                                                  | )      | $      | (0.003                                                                      | )      | $      | (0.001                                                                      | )      |
|                                                      |   |   |                                                                  |   |    |                                                                              |   |   |                                                                                    |   |   |                                                                        |   |   |                                                                        |   |
| **Weighted                Average of Shares Outstanding** |   |   | 5,000,000                                                             |   |    | 5,000,000                                                                         |   |   | 5,000,000                                                                               |   |   | 5,000,000                                                                   |   |   | 5,000,000                                                                   |   |

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**Vision      Acquisition II Inc.**

**(A      Development Stage Company)**

**Statement      of Cash Flows**

**(Unaudited)**

|                                                            |   | **October 6, 2006****(Date                of****Inception****)****through****March 31, 2008** |                                                   | **October 1, 2007****to****March 31, 2008** |   | **October 6, 2006****to****March 31, 2007**                                                                                                                                |   |
|-----------------------------------------------------------------|--------|-------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------|-----------------------------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| **Cash                Flows from operating activities:**        |   |                                                                                                              |                                                   |                                                            |   |                                                                                                                                                                                           |   |   |   |   |
| Net                Loss                                         |   | $                                                                                                                 | (38,076                                                | )                                                               | $      | (11,253                                                                                                                                                                                        | )      | $ | (12,585 | ) |
|                                                            |   |                                                                                                              |                                                        |                                                            |   |                                                                                                                                                                                                |   |   |  |   |
|                                                            |   |                                                                                                              |                                                   |                                                            |   |                                                                                                                                                                                           |   |   |   |   |
|                                                            |   |                                                                                                              |           |                                                            |   |                                               |   |  |                        |    |
| Cash                flows used for operating activities         |   |                                                                                                              | (38,076                                                | )                                                               |   | (11,253                                                                                                                                                                                        | )      |   | (12,585 | ) |
|                                                            |   |                                                                                                              |                                                   |                                                            |   |                                                                                                                                                                                           |   |   |   |   |
| **Cash                Flows from Financing Activities**         |   |                                                                                                              |                                                   |                                                            |   |                                                                                                                                                                                           |   |   |   |   |
| Sale                of Common Stock and Contribution of Capital |   |                                                                                                              | 45,750                                                 |                                                            |   | 10,000                                                                                                                                                                                         |   |   | 24,500 |   |
|                                                            |   |                                                                                                              |                                                   |                                                            |   |                                                                                                                                                                                           |   |   |   |   |
| **Net                Increase in Cash**                         |   |                                                                                                              | 7,674                                                  |                                                            |   | (1,253                                                                                                                                                                                         | )      |   | 11,915 |   |
|                                                            |   |                                                                                                              |                                                   |                                                            |   |                                                                                                                                                                                           |   |   |   |   |
| **Cash                at the beginning**                        |   |                                                                                                              | -                                                      |                                                            |   | 8,927                                                                                                                                                                                          |   |   | - |   |
|                                                            |   |                                                                                                              |                                                   |                                                            |   |                                                                                                                                                                                           |   |   |   |   |
| **Cash                at the end**                              |   | $                                                                                                                 | 7,674                                                  |                                                            | $      | 7,674                                                                                                                                                                                          |   | $ | 11,915 |   |

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**VISION      ACQUISITION II, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO FINANCIAL STATEMENTS**

**MARCH      31, 2008**

**NOTE      1 - ORGANIZATION **

**Organization      and Line of Business**

**NOTE      2 - SIGNIFICANT ACCOUNTING POLICIES**

**Basis      of Presentation/Going Concern**

**Use      of Estimates**

**Cash      Equivalents**

**Fair      Value of Financial Instruments**

**Fixed      Assets**

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**VISION      ACQUISITION II, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO FINANCIAL STATEMENTS**

**MARCH      31, 2008**

**Concentration      of Credit Risk**

**Advertising      Costs**

**Income      Taxes**

**Basic      and Diluted Income/(Loss) Per Share**

**Stock-Based      Compensation**

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**VISION      ACQUISITION II, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO FINANCIAL STATEMENTS**

**MARCH      31, 2008**

**Segment      Reporting**

**Revenue      Recognition**

**New      Accounting Pronouncements**

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**VISION      ACQUISITION II, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO FINANCIAL STATEMENTS**

**MARCH      31, 2008**

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**VISION      ACQUISITION II, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO FINANCIAL STATEMENTS**

**MARCH      31, 2008**

*Accounting      Changes and Error Corrections - a replacement of APB Opinion No. 20 and FASB      Statement No. 3. *
*retrospective*
*application      *
*restatement      *

*Accounting      for Certain Hybrid Financial Statements”.*
*Accounting      for Derivative Instruments and Hedging Activities” *
*“Accounting      for Transfers and Servicing of Financial Assets and Extinguishments of      Liabilities”.*

*Accounting      For Servicing of Financial Assets” *
*Accounting      for Transfers and Servicing of Financial Assets and Extinguishment of      Liabilities”, *

|   | 1. | Requires                an entity to recognize a servicing asset or servicing liability each                time                it undertakes an obligation to service a financial asset by entering                into                a servicing contract. |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2. | Requires                all separately recognized servicing assets and servicing liabilities                to be                initially measured at fair value, if                practicable. |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 3. | Permits                an entity to choose “Amortization method” or “Fair value measurement                method” for each class of separately recognized servicing assets and                servicing liabilities. |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 4. | At                its initial adoption, permits a one-time reclassification of                available-for-sale securities to trading securities by entities with                recognized servicing rights, without calling into question the treatment                of other available-for-sale securities under Statement 115, provided                that                the available-for-sale securities are identified in some manner as                offsetting the entity’s exposure to changes in fair value of servicing                assets or servicing liabilities that a servicer elects to subsequently                measure at fair value. |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 5. | Requires                separate presentation of servicing assets and liabilities subsequently                measured at fair value in the statement of financial position and                additional disclosures for all separately recognized servicing assets                and                servicing liabilities. |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**NOTE      3 - STOCKHOLDERS’ EQUITY **

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**VISION      ACQUISITION II, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO FINANCIAL STATEMENTS**

**MARCH      31, 2008**

**NOTE      4 – SUBSEQUENT EVENT**

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

***Results      of Operations***

***Liquidity      and Capital Resources***

|                                                  |   | Six Months EndedMarch 31, 2008 |    | Period FromOctober 6, 2006(Date of Inception) throughMarch 31, 2008 |   |
|-------------------------------------------------------|--------|----------------------------------------------------|---------|-------------------------------------------------------------------------------------------------------------|--------|
| Net                cash used for operating activities |   | $                                                  | (11,253 | )                                                                                                           | $      | (38,076 | ) |
| Net                cash used for investing activities |   | $                                                  | 0       |                                                                                                        | $      | 0 |   |
| Net                cash from financing activities     |   | $                                                  | 10,000  |                                                                                                        | $      | 45,750 |   |
| Net                effect on cash                     |   | $                                                  | (1,253  | )                                                                                                           | $      | 7,674 |   |

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***Plan      of Operations***

***Off-Balance      Sheet Arrangements***

** **

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**Item      3A(T). 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.**

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**Item      6. Exhibits.**

| Exhibit                No. |   | Description                                                                                                                                                                                                                                                                                          |
|----------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                       |   |                                                                                                                                                                                                                                                                                                 |
| *3.1                       |   | Certificate                of Incorporation, as filed with the Delaware Secretary of State on                October                6, 2006.                                                                                                                                                         |
|                       |   |                                                                                                                                                                                                                                                                                                 |
| *3.2                       |   | By-Laws.                                                                                                                                                                                                                                                                                             |
|                       |   |                                                                                                                                                                                                                                                                                                 |
| 31.1                       |   | Certification                of the Company’s Principal Executive Officer pursuant to Section 302 of                the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly                Report on Form 10-QSB for the quarter ended March 31,                2008. |
|                       |   |                                                                                                                                                                                                                                                                                                 |
| 31.2                       |   | Certification                of the Company’s Principal Financial Officer pursuant to Section 302 of                the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly                Report on Form 10-QSB for the quarter ended March 31,                2008. |
|                       |   |                                                                                                                                                                                                                                                                                                 |
| 32.1                       |   | Certification                of the Company’s Principal Executive Officer pursuant to 18 U.S.C. Section                1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act                of                2002.                                                               |
|                       |   |                                                                                                                                                                                                                                                                                                 |
| 32.2                       |   | Certification                of the Company’s Principal Financial Officer pursuant to 18 U.S.C. Section                1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act                of                2002.                                                               |

| * | Filed                as an exhibit to the Company's Registration Statement on Form 10-SB,                as                filed with the Securities and Exchange Commission on July 20, 2007,                and                incorporated herein by this                reference. |
|---|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

| Dated:                May 20, 2008 | **VISION                ACQUISITION II, INC.** |
|------------------------------------|------------------------------------------------|
|                               |                                           |   |
|                               |                                           |   |
|                               | By:                                            | /s/                Antti William Uusiheimala |
|                               |                                           | Antti                William Uusiheimala |
|                               |                                           | President                and Director |

| Dated:                May 20, 2008 | By:    | /s/                David Berger        |
|------------------------------------|--------|----------------------------------------|
|                               |   | David                Berger            |
|                               |   | Chief                Financial Officer |

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