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

**March      31, 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 o                                                            | Accelerated                filer o         |
|-----------------------------------------------------------------------------------------------------|--------------------------------------------|
| Non-accelerated                filer o (Do not check if a                smaller reporting company) | Smaller                reporting company x |

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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 March 31, 2008**

**Table      of Contents**

|                                                                                                                                                                                                                        |   | Page     |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------|
| PART                I . FINANCIAL INFORMATION                                                                                                                                                                               |   |     |
|                                                                                                                                                                                                                        |   |     |
| Item                1. Financial Statements:                                                                                                                                                                                |   |     |
| Balance                Sheets as of March 31, 2008 (Unaudited) and December 31, 2007                (Audited)                                                                                                               |   |  5  |
| Statements                of Operations for the three months ended March 31, 2008 and 2007                and for                the period from Inception on October 21, 2004 to March 31, 2008                (Unaudited) |   |  6  |
| Statement                of Stockholders’ Equity (Deficit) for the period from December 31, 2006                through March 31, 2008 (Unaudited)                                                                    |   |  7  |
| Statements                of Cash Flows for the three months ended March 31, 2008 and 2007                and for                the period from Inception on October 21, 2004 to March 31, 2008                (Unaudited) |   |  8  |
| Notes                to Financial Statements (Unaudited)                                                                                                                                                                    |   |  9  |
| Item                2. Management’s Discussion and Analysis of Financial Condition and Results                of Operations                                                                                           |   |  13 |
| Item                3. Quantitative and Qualitative Disclosures About Market                Risk                                                                                                                            |   |  19 |
| Item                4T. Controls and Procedures                                                                                                                                                                             |   |  19 |
|                                                                                                                                                                                                                        |   |     |
| PART                II . OTHER INFORMATION                                                                                                                                                                                  |   |     |
|                                                                                                                                                                                                                        |   |     |
| Item                1. Legal Proceedings                                                                                                                                                                                    |   |  19 |
| Item                1A. Risk Factors – Not Applicable                                                                                                                                                            |   |  20 |
| Item                2. Unregistered Sales of Equity Securities and Use of                Proceeds                                                                                                                           |   |  20 |
| Item                3. Defaults Upon Senior Securities                                                                                                                                                                      |   |  21 |
| Item                4. Submission of Matters to a Vote of Security Holders                                                                                                                                                  |   |  21 |
| Item                5. Other Information                                                                                                                                                                                    |   |  21 |
| Item                6. Exhibits                                                                                                                                                                                             |   |  21 |
|                                                                                                                                                                                                                        |   |     |
| SIGNATURES                                                                                                                                                                                                                  |   |  23 |
|                                                                                                                                                                                                                        |   |     |
| EXHIBIT                INDEX                                                                                                                                                                                                |   |  24 |

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**PART      1 – FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

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**SEGUSO        HOLDINGS, INC.**

**(A        Development Stage Enterprise)**

**BALANCE        SHEETS**

|                                                                      |   |  **Mar. 31, 2008** |     | **Dec. 31, 2007** |   |
|---------------------------------------------------------------------------|--------|-----------------------------------|----------|-----------------------------|--------|
|                                                                      |   |  **(Unaudited)**             |     | **(Audited)**               |   |
|  ** ****ASSETS**                                           |        |                                   |     |
|                                                                      |   |                         |     |                        |   |
| Current                  Assets                                           |   |                              |     |                        |   |   |   |
| Cash                                                                      |   | $                                 | 977      |                        | $      | 1,028 |   |
| Total                  Current Assets                                     |   |                              | 977      |                        |   | 1,028 |   |
|                                                                      |   |                              |     |                        |   |   |   |
| Total                  Assets                                             |   | $                                 | 977      |                        | $      | 1,028 |   |
|                                                                      |   |                              |     |                        |   |   |   |
|  **LIABILITIES                  AND STOCKHOLDERS' EQUITY (DEFICIT)** |   |                              |     |                        |   |   |   |
|                                                                      |   |                              |     |                        |   |   |   |
| Current                  Liabilities                                      |   |                              |     |                        |   |   |   |
| Accrued                  Expenses                                         |   | $                                 | 85,939   |                        | $      | 87,491 |   |
| Due                  to Stockholder                                       |   |                              | 25,600   |                        |   | 12,600 |   |
| Total                  Current Liabilities                                |   |                              | 111,539  |                        |   | 100,091 |   |
|                                                                      |   |                              |     |                        |   |   |   |
| Total                  Liabilities                                        |   |                              | 111,539  |                        |   | 100,091 |   |
|                                                                      |   |                              |     |                        |   |   |   |
| Stockholders'                  Equity (Deficit)                           |   |                              |     |                        |   |   |   |
| Preferred                  Stock, $0.0001 Par Value, 5,000,000            |   |                              |     |                        |   |   |   |
| Shares                  Authorized, 0 Shares Issued                       |   |                              |     |                        |   |   |   |
| and                  Outstanding                                          |   |                              | -        |                        |   | - |   |
| Common                  Stock, $0.0001 Par Value, 50,000,000              |   |                              |     |                        |   |   |   |
| Shares                  Authorized, 2,000,000 Shares Issued               |   |                              |     |                        |   |   |   |
| and                  Outstanding                                          |   |                              | 200      |                        |   | 200 |   |
| Additional                  Paid In Capital                               |   |                              | 1,800    |                        |   | 1,800 |   |
| Deficit                  Accumulated During Development Stage             |   |                              | (112,562 | )                           |   | (101,063 | ) |
|                                                                      |   |                              |     |                        |   |   |   |
| Total                  Stockholders' Equity (Deficit)                     |   |                              | (110,562 | )                           |   | (99,063 | ) |
|                                                                      |   |                              |     |                        |   |   |   |
| Total                    Liabilities and Stockholders' Equity (Deficit)   |   | $                                 | 977      |                        | $      | 1,028 |   |

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**SEGUSO        HOLDINGS, INC.**

**(A        Development Stage Enterprise)**

**STATEMENTS        OF OPERATIONS**

**(Unaudited)**

|                                                    |   |                               |      |                               |   | **Cumulative**                     |   |
|---------------------------------------------------------|--------|------------------------------------|-----------|------------------------------------|--------|------------------------------------|--------|
|                                                    |   |                               |      |                               |   | **Period                  From**   |   |
|                                                    |   |                               |      |                               |   | **Oct.                  21, 2004** |   |
|                                                    |   | **Three                  Mths.**   |      | **Three                  Mths.**   |   | **(Inception)**                    |   |
|                                                    |   | **Ended**                          |      | **Ended**                          |   | **through**                        |   |
|                                                    |   | **Mar.                  31, 2008** |      | **Mar.                  31, 2007** |   | **Mar.                  31, 2008** |   |
|                                                    |   |                               |      |                               |   |                               |   |
| Revenues                                                |   | $                                  | -         |                               | $      | -                                  |   | $ | - |   |
|                                                    |   |                               |      |                               |   |                               |   |   |   |   |
| General                  and Administrative Expenses    |   |                               |      |                               |   |                               |   |   |   |   |
| Legal,                  Accounting, and Other           |   |                               | 20,081    |                               |   | 21,249                             |   |   | 121,144 |   |
|                                                    |   |                               |      |                               |   |                               |   |   |   |   |
| Income                  (Loss) from Operations          |   |                               | (20,081   | )                                  |   | (21,249                            | )      |   | (121,144 | ) |
|                                                    |   |                               |      |                               |   |                               |   |   |   |   |
| Other                  Income                           |   |                               |      |                               |   |                               |   |   |   |   |
| Gain                  on Extinguishment of Debt         |   |                               | 8,582     |                               |   | -                                  |   |   | 8,582 |   |
|                                                    |   |                               |      |                               |   |                               |   |   |   |   |
| Income                  (Loss) Before Provision for     |   |                               |      |                               |   |                               |   |   |   |   |
| Income                  Taxes                           |   |                               | (11,499   | )                                  |   | (21,249                            | )      |   | (112,562 | ) |
|                                                    |   |                               |      |                               |   |                               |   |   |   |   |
| Provision                  for Income Taxes             |   |                               | -         |                               |   | -                                  |   |   | - |   |
|                                                    |   |                               |      |                               |   |                               |   |   |   |   |
| Net                  Income (Loss)                      |   | $                                  | (11,499   | )                                  | $      | (21,249                            | )      | $ | (112,562 | ) |
|                                                    |   |                               |      |                               |   |                               |   |   |   |   |
| Net                  Loss Per Share - Basic and Diluted |   | $                                  | (0.006    | )                                  | $      | (0.011                             | )      | $ | (0.056 | ) |
|                                                    |   |                               |      |                               |   |                               |   |   |   |   |
| Weighted                  Average Number of             |   |                               |      |                               |   |                               |   |   |   |   |
| Common                  Shares Outstanding -            |   |                               |      |                               |   |                               |   |   |   |   |
| Basic                  and Diluted                      |   |                               | 2,000,000 |                               |   | 2,000,000                          |   |   | 2,000,000 |   |

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**SEGUSO        HOLDINGS, INC.**

**(A        Development Stage Enterprise)**

**STATEMENT        OF STOCKHOLDERS' EQUITY (DEFICIT)**

**(Unaudited)**

|                                 |   |                                     |      |       |       |                         |       | **Deficit**     |   |      |   |
|--------------------------------------|--------|------------------------------------------|-----------|------------|------------|------------------------------|------------|-----------------|--------|-----------|--------|
|                                 |   |                                     |      |       |       | **Addi-**                    |       | **Accumulated** |   |      |   |
|                                 |   |                    **Common Stock** |           |       | **tional** |                         | **During** |            |   |      |
|                                 |   | **Number**                               |      |       |       | **Paid                  In** |       | **Development** |   |      |   |
|                                 |   | **of                  Shares**           |      | **Amount** |       | **Capital**                  |       | **Stage**       |   | **Total** |   |
|                                 |   |                                     |      |       |       |                         |       |            |   |      |   |
| Bal.,                  Dec. 31, 2006 |   |                                     | 2,000,000 |       | $          | 200                          |       | $               | 1,800  |      | $      | (26,372 | ) | $ | (24,372 | ) |
|                                 |   |                                     |      |       |       |                         |       |            |   |      |   |   |   |   |   |   |
| Net                  Income (Loss)   |   |                                     | -         |       |       | -                            |       |            | -      |      |   | (74,691 | ) |   | (74,691 | ) |
|                                 |   |                                     |      |       |       |                         |       |            |   |      |   |   |   |   |   |   |
| Bal.,                  Dec. 31, 2007 |   |                                     | 2,000,000 |       |       | 200                          |       |            | 1,800  |      |   | (101,063 | ) |   | (99,063 | ) |
|                                 |   |                                     |      |       |       |                         |       |            |   |      |   |   |   |   |   |   |
| Net                  Income (Loss)   |   |                                     | -         |       |       | -                            |       |            | -      |      |   | (11,499 | ) |   | (11,499 | ) |
|                                 |   |                                     |      |       |       |                         |       |            |   |      |   |   |   |   |   |   |
| Bal.,                  Mar. 31, 2008 |   |                                     | 2,000,000 |       | $          | 200                          |       | $               | 1,800  |      | $      | (112,562 | ) | $ | (110,562 | ) |

----

**SEGUSO          HOLDINGS, INC.**

**(A          Development Stage Enterprise)**

**STATEMENTS          OF CASH FLOWS**

**(Unaudited)**

|                                                |   |                                 |    |                                 |   | **Cumulative**                       |   |
|-----------------------------------------------------|--------|--------------------------------------|---------|--------------------------------------|--------|--------------------------------------|--------|
|                                                |   |                                 |    |                                 |   | **Period                    From**   |   |
|                                                |   |                                 |    |                                 |   | **Oct.                    21, 2004** |   |
|                                                |   | **Three                    Mths.**   |    | **Three                    Mths.**   |   | **(Inception)**                      |   |
|                                                |   | **Ended**                            |    | **Ended**                            |   | **through**                          |   |
|                                                |   | **Mar.                    31, 2008** |    | **Mar.                    31, 2007** |   | **Mar.                    31, 2008** |   |
|                                                |   |                                 |    |                                 |   |                                 |   |
| OPERATING                    ACTIVITIES             |   |                                 |    |                                 |   |                                 |   |   |   |   |
| Net                    income (loss)                |   | $                                    | (11,499 | )                                    | $      | (21,249                              | )      | $ | (112,562 | ) |
| Adjustments                    to reconcile net     |   |                                 |    |                                 |   |                                 |   |   |   |   |
| income                    (loss) used in            |   |                                 |    |                                 |   |                                 |   |   |   |   |
| operating                    activities:            |   |                                 |    |                                 |   |                                 |   |   |   |   |
| Changes                    in operating assets      |   |                                 |    |                                 |   |                                 |   |   |   |   |
| and                    liabilities:                 |   |                                 |    |                                 |   |                                 |   |   |   |   |
| Increase                    (decrease) in           |   |                                 |    |                                 |   |                                 |   |   |   |   |
| accrued                    expenses                 |   |                                 | (1,552  | )                                    |   | 14,752                               |   |   | 85,939 |   |
|                                                |   |                                 |    |                                 |   |                                 |   |   |   |   |
| Net                    cash used in operating       |   |                                 |    |                                 |   |                                 |   |   |   |   |
| activities                                          |   |                                 | (13,051 | )                                    |   | (6,497                               | )      |   | (26,623 | ) |
|                                                |   |                                 |    |                                 |   |                                 |   |   |   |   |
| FINANCING                    ACTIVITIES             |   |                                 |    |                                 |   |                                 |   |   |   |   |
| Advances                    from stockholder        |   |                                 | 13,000  |                                 |   | 6,500                                |   |   | 25,600 |   |
| Proceeds                    from sale of common     |   |                                 |    |                                 |   |                                 |   |   |   |   |
| stock                                               |   |                                 | -       |                                 |   | 0                                    |   |   | 2,000 |   |
|                                                |   |                                 |    |                                 |   |                                 |   |   |   |   |
| Net                    cash provided by             |   |                                 |    |                                 |   |                                 |   |   |   |   |
| financing                    activities             |   |                                 | 13,000  |                                 |   | 6,500                                |   |   | 27,600 |   |
|                                                |   |                                 |    |                                 |   |                                 |   |   |   |   |
| NET                    INCREASE (DECREASE) IN CASH  |   |                                 | (51     | )                                    |   | 3                                    |   |   | 977 |   |
|                                                |   |                                 |    |                                 |   |                                 |   |   |   |   |
| CASH                    - BEGINNING OF PERIOD       |   |                                 | 1,028   |                                 |   | 1,665                                |   |   | - |   |
|                                                |   |                                 |    |                                 |   |                                 |   |   |   |   |
| CASH                    - END OF PERIOD             |   | $                                    | 977     |                                 | $      | 1,668                                |   | $ | 977 |   |
|                                                |   |                                 |    |                                 |   |                                 |   |   |   |   |
| Cash                    Paid During the Period for: |   |                                 |    |                                 |   |                                 |   |   |   |   |
| Interest                                            |   | $                                    | -       |                                 | $      | -                                    |   | $ | - |   |
|                                                |   |                                 |    |                                 |   |                                 |   |   |   |   |
| Federal                    and State Income Taxes   |   | $                                    | -       |                                 | $      | -                                    |   | $ | - |   |

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**SEGUSO      HOLDINGS, INC.**

**(A      Development Stage Enterprise)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      1 – ORGANIZATION AND BUSINESS OPERATIONS**

**NOTE      2 – BASIS OF PRESENTATION**

**NOTE      3 – SUMMARY OF SIGNIFICANT ACCOUNTING**

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**SEGUSO      HOLDINGS, INC.**

**(A      Development Stage Enterprise)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      3 – SUMMARY OF SIGNIFICANT ACCOUNTING (CONTINUED)**

**NOTE      4 – COMMON STOCK**

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**SEGUSO      HOLDINGS, INC.**

**(A      Development Stage Enterprise)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      5 – RELATED PARTY TRANSACTIONS**

**NOTE      6 – PROVISION FOR INCOME TAXES**

**NOTE      7 – NEGOTIATED SETTLEMENT**

**NOTE      8 – SUBSEQUENT EVENT**

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**SEGUSO      HOLDINGS, INC.**

**(A      Development Stage Enterprise)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      8 – SUBSEQUENT EVENT (CONTINUED)**

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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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** **

----

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**Results      of Operations For The Three Months Ended March 31, 2008 As Compared To The      Three      Months Ended March 31, 2007**

*Revenues.*

*Operating      expenses.*

*Net      loss. *

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

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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.**

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**Item      1A. Risk Factors.**

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

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**Item      3. Defaults Upon Senior Securities.**

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

**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                  |   | Escrow                Agreement. (Incorporated by reference from the Company’s Amendment No. 1                to Form SB-2 filed with the Commission on February 9, 2007.)                                                                                                  |

----

| 10.2   |   | Letter                Agreement between the Company and Robert Seguso dated September 30,                2006                regarding the First Advance. (Incorporated by reference from the                Company’s                Amendment No. 1 to Form SB-2 filed with the Commission on February                9,                2007.) |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                                                                                                                                                   |
| 10.3   |   | Agreement                between Meyers Associates L.P. and the Company dated May 14, 2007.                (Incorporated by reference from the Company’s Amendment No. 2 to Form SB-2                filed with the Commission on May 15, 2007.)                                                                                                 |
|   |   |                                                                                                                                                                                                                                                                                                                                                   |
| 10.4   |   | Letter                Agreement between the Company and Robert Seguso dated April 1, 2007,                regarding the Second Advance. (Incorporated by reference from the                Company’s Amendment No. 3 to Form SB-2 filed with the Commission on July                27, 2007.)                                                    |
|   |   |                                                                                                                                                                                                                                                                                                                                                   |
| 10.5   |   | Letter                Agreement between the Company and Robert Seguso dated September 1,                2007,                regarding the Third Advance.(Incorporated by reference from the Company’s                Amendment No. 4 to Form SB-2 filed with the Commission on October                4,                2007.)                  |
|   |   |                                                                                                                                                                                                                                                                                                                                                   |
| 10.6   |   | 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.)                                                                                               |
|   |   |                                                                                                                                                                                                                                                                                                                                                   |
| 10.7   |   | 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.)                                                                                                     |
|   |   |                                                                                                                                                                                                                                                                                                                                                   |
| 16.1   |   | Letter                on Changes in Accountants from Eisner LLP. (Incorporated by reference                from                the Company’s Amendment No. 5 to Form SB-2 filed with the Commission on                October 23, 2007.)                                                                                                         |
|   |   |                                                                                                                                                                                                                                                                                                                                                   |
|   |   |                                                                                                                                                                                                                                                                                                                                                   |
| 16.2   |   | Letter                from Lazar Levine and Felix LLP, dated February 28, 2008, regarding                change                of accountants.(Incorporated by reference from the Company’s Current                Report on Form 8-K filed with the Commission on February 28,                2008.)                                            |
|   |   |                                                                                                                                                                                                                                                                                                                                                   |
| *31.1  |   | Certification                of Chief Executive Officer and Chief Financial Officer pursuant to                Rule                13a-14(a)/15d-14(a)(1)                                                                                                                                                                                              |
|   |   |                                                                                                                                                                                                                                                                                                                                                   |
| *32.1  |   | Certification                of Chief Executive Officer and Chief Financial Officer pursuant to                18                U.S.C. Section 1350, as adopted pursuant to Section 906 of the                Sarbanes-Oxley Act of 2002                                                                                                              |

----

**SIGNATURE**

|                         |   | SEGUSO                HOLDINGS, INC.                                                                                     |
|------------------------------|--------|--------------------------------------------------------------------------------------------------------------------------|
|                         |   |                                                                                                                     |
| July                16, 2008 | By:    | /s/                Robert Seguso                                                                                         |
|                         |   | Robert                SegusoPresident,                Chief Executive Officer and Chief Financial                Officer |

----

**INDEX      TO 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                  |   | Escrow                Agreement. (Incorporated by reference from the Company’s Amendment No. 1                to Form SB-2 filed with the Commission on February 9, 2007.)                                                                                                                                                                       |
|                  |   |                                                                                                                                                                                                                                                                                                                                                   |
| 10.2                  |   | Letter                Agreement between the Company and Robert Seguso dated September 30,                2006                regarding the First Advance. (Incorporated by reference from the                Company’s                Amendment No. 1 to Form SB-2 filed with the Commission on February                9,                2007.) |
|                  |   |                                                                                                                                                                                                                                                                                                                                                   |
| 10.3                  |   | Agreement                between Meyers Associates L.P. and the Company dated May 14, 2007.                (Incorporated by reference from the Company’s Amendment No. 2 to Form SB-2                filed with the Commission on May 15, 2007.)                                                                                                 |
|                  |   |                                                                                                                                                                                                                                                                                                                                                   |
| 10.4                  |   | Letter                Agreement between the Company and Robert Seguso dated April 1, 2007,                regarding the Second Advance. (Incorporated by reference from the                Company’s Amendment No. 3 to Form SB-2 filed with the Commission on July                27, 2007.)                                                    |
|                  |   |                                                                                                                                                                                                                                                                                                                                                   |
| 10.5                  |   | Letter                Agreement between the Company and Robert Seguso dated September 1,                2007,                regarding the Third Advance.( Incorporated by reference from the                Company’s                Amendment No. 4 to Form SB-2 filed with the Commission on October                4,                2007.)  |
|                  |   |                                                                                                                                                                                                                                                                                                                                                   |
| 10.6                  |   | 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.)                                                                                               |
|                  |   |                                                                                                                                                                                                                                                                                                                                                   |
| 10.7                  |   | 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.)                                                                                      |

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| 16.1   |   | Letter                on Changes in Accountants from Eisner LLP. (Incorporated by reference                from                the Company’s Amendment No. 5 to Form SB-2 filed with the Commission on                October 23, 2007.)                                                              |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                                                                                                        |
| 16.2   |   | Letter                from Lazar Levine and Felix LLP, dated February 28, 2008, regarding                change                of accountants.(Incorporated by reference from the Company’s Current                Report on Form 8-K filed with the Commission on February 28,                2008.) |
|   |   |                                                                                                                                                                                                                                                                                                        |
| *31.1  |   | Certification                of Chief Executive Officer and Chief Financial Officer pursuant to                Rule                13a-14(a)/15d-14(a)(1)                                                                                                                                                   |
|   |   |                                                                                                                                                                                                                                                                                                        |
| *32.1  |   | Certification                of Chief Executive Officer and Chief Financial Officer pursuant to                18                U.S.C. Section 1350, as adopted pursuant to Section 906 of the                Sarbanes-Oxley Act of 2002                                                                   |

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