UNITED STATESSECURITIES AND EXCHANGE
COMMISSIONWashington, D.C. 20549 FORM 10-QSB Quarterly Report under Section 13 or 15 (d) of Securities Exchange Act of 1934  For the
quarterly period ended December 31, 2007  Commission File Number 333-139699  CYTTA CORP. (Name of
small business issuer in its charter)  Nevada 98-0505761 (State
of incorporation) (IRS
Employer ID Number)   710
West 16th Avenue Vancouver, British Columbia, Canada, V5Z 1S7 604-760-4440 (Address
and telephone number of principal executive offices)   Check
whether the registrant (1) has filed all reports required to be filed by Section
13 or 15 (d) of the Securities Exchange Act of 1934 during the preceding 12
months (or for such shorter period that the registrant was required to file such
reports), and (2) has been subject to such filing requirements for the past 90
days.  Yes
    X
   No  _____   Check
whether the registrant is a shell company (as defined in Rule 12b-2 of the
Exchange Act).  Yes
    X
    No  ______  There
were 6,050,000 shares of Common Stock outstanding as of January 31, 2008.  Transitional Small Business Disclosure Format: [   ] Yes
[X] No      ITEM 1.  FINANCIAL
STATEMENTS.   The accompanying
condensed unaudited financial statements of Cytta Corp., a Nevada corporation
are condensed and, therefore, do not include all disclosures normally required
by accounting principles generally accepted in the United States of America.
These statements should be read in conjunction with the Company's most recent
annual financial statements for the year ended September 30, 2007 included in a
Form 10-KSB filed with the U.S. Securities and Exchange Commission (SEC) on
December 27, 2007. In the opinion of management, all adjustments necessary for a
fair presentation have been included in the accompanying condensed financial
statements and consist of only normal recurring adjustments. The results of
operations presented in the accompanying condensed financial statements for the
period ended December 31, 2007 are not necessarily indicative of the operating
results that may be expected for the full year ending September 30, 2008.  2


CYTTA
CORP. (A Development Stage
Company)  INTERIM FINANCIAL STATEMENTS  DECEMBER 31, 2007  Unaudited


3


Cytta Corp. (A Development Stage Company) Interim Balance Sheet      ASSETSAs
at


As atDecember
31,


September
30,2007


2007Unaudited


AuditedCURRENT ASSETSCash and cash
equivalents
$
61,193

$
63,009Prepaid expenses

1,835


818TOTAL ASSETS
$
63,028

$
63,827LIABILITIES
AND STOCKHOLDERS' EQUITYCURRENT
LIABILITIESAccounts payable and accrued
liabilities
$
6,369

$
4,174Due to shareholder

-


-TOTAL LIABILITIES

6,369


4,174STOCKHOLDERS'
EQUITYCapital
Stock (Note 3)Authorized:100,000,000
preferred shares, $0.001 par value100,000,000
common shares, $0.001 par valueIssued and outstanding
shares:6,050,000
common shares

6,050


6,050Additional paid-in capital

79,950


79,950Deficit accumulated during the
development stage

(29,341)


(26,347)Total Stockholders'
Equity

56,659


59,653TOTAL LIABILITIES AND
STOCKHOLDERS' EQUITY
$
63,028

$
63,827      -The accompanying notes
are an integral part of these financial statements -


4


Cytta Corp. (A Development Stage Company) Interim Statements of Operations Unaudited      Cumulative
fromInception(May 30, 2006)
toThree Months
Ended December 31,


December
31,2007


2006


2007REVENUES

$
-

$
-

$
-OPERATING
EXPENSESProfessional fees


2,933


1,755


26,137General and
administrative


61


318


3,204Total Operating
Expenses


2,994


2,073


29,341Other Income
(Expense)


-


-


-Net Loss for the
Period

$
(2,994)

$
(2,073)

$
(29,341)PER SHARE DATA:Basic and diluted loss percommon share

$
(0.001)

$
(0.001)Weighted average number
ofcommon shares
outstanding


6,050,000


3,000,000                 -The accompanying notes
are an integral part of these financial statements -


5


Cytta Corp. (A Development Stage Company) Interim Statement of Changes in Stockholders Equity For the Period of May 30, 2006 (Inception) to December 31, 2007      DeficitAccumulatedAdditional

During theCommon
Stock

Paid-in

DevelopmentShares

Amount

Capital

Stage


TotalInception - May 30, 2006


-

$
-

$
-

$
-

$
-Common shares
issued to a founderat
$0.005 cash per share


1,000,000


1,000


4,000


-


5,000Common shares
issued to foundersat
$0.01 cash per share


2,000,000


2,000


18,000


-


20,000Loss for the
period


-


-


-


(3,032)


(3,032)Balance - September 30, 2006
(audited)
3,000,000

$
3,000

$
22,000

$
(3,032)

$
21,968Common shares
issued for cashat
$0.02 per share


3,050,000


3,050


57,950


-


61,000Loss for the
year


-


-


-


(23,315)


(23,315)Balance - September 30, 2007
(audited)

6,050,000

$
6,050

$
79,950

$
(26,347)

$
59,653Loss for the
period

-


-


-


(2,994)


(2,994)Balance  December 31, 2007
(unaudited)

6,050,000

$
6,050

$
79,950

$
(29,341)

$
56,659       -The accompanying notes
are an integral part of these financial statements -


6


Cytta Corp. (A Development Stage Company) Interim Statements of Cash Flows Unaudited    Cumulative fromInception(May 30, 2006) toThree Months Ended December 31,

December 31,2007


2006

2007CASH
FLOWS FROM OPERATING ACTIVITIESNet
loss
$
(2,994)

$
(2,073)

$
(29,341)Changes
in Operating Assets and Liabilities:(Increase)
decrease in prepaid expenses

(1,017)


1,005


(1,835)Increase
(decrease) in accounts payable and accrued liabilities

2,195


150


6,369Net
Cash Used in Operating Activities

(1,816)


(918)


(24,807)CASH
FLOWS FROM INVESTING ACTIVITIESNet
Cash Provided by (Used in) Investing Activities

-


-


-CASH
FLOWS FROM FINANCING ACTIVITIESIssuance
of capital stock

-


-


86,000Advances
from (payments to) related party

-


900


-Net
Cash Provided by Financing Activities

-


900


86,000NET
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

(1,816)


(18)


61,193CASH
AND CASH EQUIVALENTS AT BEGINNING OF PERIOD

63,009


19,993


-CASH
AND CASH EQUIVALENTS AT END OF PERIOD
$
61,193

$
19,975

$
61,193Supplemental
Cash Flow Disclosures:Cash
paid for Interest
$
-

$
-

$
-Cash
paid for Income Taxes
$
-

$
-

$
-       -The accompanying notes
are an integral part of these financial statements -


7


Cytta Corp. (A Development Stage Company) Notes to Interim Financial Statements December 31, 2007    NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS  Cytta Corp., (the Company) was incorporated on May 30, 2006
under the laws of the State of Nevada.  It is located in Vancouver, British
Columbia, Canada.  The accounting and reporting policies of the Company
conform to accounting principles generally accepted in the United States of
America, and the Companys fiscal year end is September 30. The Company is a development stage company that intends to develop
and operate a website where tradespeople/contractors can offer their services.
 To date, the Companys activities have been limited to its formation and
the raising of equity capital.  NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  Use of Estimates  The preparation of financial statements in conformity with
accounting principles generally accepted in the United States of America
requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and
liabilities at the date of the financial statements and the reported amount of
revenues and expenses during the reporting period.  Actual results could
differ from those estimates. The Companys periodic filings with the Securities
and Exchange Commission include, where applicable, disclosures of estimates,
assumptions, uncertainties and markets that could affect the financial
statements and future operations of the Company. Cash and Cash Equivalents  Cash and cash equivalents include cash in banks, money market
funds, and certificates of term deposits with maturities of less than three
months from inception, which are readily convertible to known amounts of cash
and which, in the opinion of management, are subject to an insignificant risk of
loss in value.  The Company had $61,193 in cash and cash equivalents at
December 31, 2007.  Start-Up Costs  In accordance with the American Institute of Certified Public
Accountants Statement of Position 98-5, Reporting on the Costs of Start-up
Activities, the Company expenses all costs incurred in connection with the
start-up and organization of the Company.  Segmented Reporting  SFAS Number 131, Disclosure About Segments of an Enterprise
and Related Information, changed the way public companies report
information about segments of their business in their quarterly reports issued
to shareholders.  It also requires entity-wide disclosures about the
products and services an entity provides, the material countries in which it
holds assets and reports revenues and its major customers.  The company
presently operates only in Canada.


8


Cytta Corp. (A Development Stage Company) Notes to Interim Financial Statements December 31, 2007    NOTE
2 - SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES (continued)  Earnings (Loss) Per Share of Common Stock  The Company has adopted Financial Accounting Standards Board
(FASB) Statement Number 128, Earnings per Share, (EPS) which
requires presentation of basic and diluted EPS on the face of the income
statement for all entities with complex capital structures and requires a
reconciliation of the numerator and denominator of the basic EPS computation to
the numerator and denominator of the diluted EPS computation.  In the
accompanying financial statements, basic earnings (loss) per share is computed
by dividing net income (loss) by the weighted average number of shares of common
stock outstanding during the period.  Foreign Currency Transactions  The Companys functional currency is the Canadian Dollar.
 The Companys reporting currency is the U.S. Dollar.  All
transactions initiated in Canadian Dollars are translated to U.S. Dollars in
accordance with SFAS No. 52 Foreign Currency Translation as follows:  (i) Monetary assets and liabilities at the rate of exchange in effect
at the balance sheet date; (ii) Equity at historical rates; and (iii) Revenue and expense items at the average rate of exchange
prevailing during the period.  Adjustments arising from such translations are deferred until
realization and are included as a separate component of stockholders equity as
a component of comprehensive income or loss.  Therefore, translation
adjustments are not included in determining net income (loss) but reported as
other comprehensive income.  For foreign currency transactions, the Company translates these
amounts to the Companys functional currency at the exchange rate effective on
the invoice date.  If the exchange rate changes between the time of
purchase and the time actual payment is made, a foreign exchange transaction
gain or loss results which is included in determining net income for the
period.  No significant realized exchange gains or losses were recorded
from inception (May 30, 2006) to December 31, 2007.  Comprehensive Income (Loss)  SFAS No. 130, Reporting Comprehensive Income, establishes
standards for reporting and display of comprehensive income and its components
in a full set of general-purpose financial statements.  From inception (May
30, 2006) to December 31, 2007, the Company had no items of other comprehensive
income.  Therefore, net loss equals comprehensive loss from inception (May
30, 2006) to December 31, 2007.


9


Cytta Corp. (A Development Stage Company) Notes to Interim Financial Statements December 31, 2007    NOTE
2 - SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES (continued)  Stock-Based Compensation  The Company adopted the provisions of Statement of Financial
Accounting Standards (SFAS) No. 123(R), Share-Based Payment, which
establishes accounting for equity instruments exchanged for employee services.
 Under the provisions of SFAS 123(R), stock-based compensation cost is
measured at the grant date, based on the calculated fair value of the award, and
is recognized as an expense over the employees requisite service period
(generally the vesting period of the equity grant).  The Company accounts
for share-based payments to non-employees, in accordance with SFAS 123 (as
originally issued) and Emerging Issues Task force Issue No 96-18, Accounting
for Equity Instruments That Are Issued to Other Than Employees for Acquiring, or
in Conjunction with Selling, Goods or Services.  Revenue Recognition  The Company recognizes revenue from the sale of products and
services in accordance with the Securities and Exchange Commission Staff
Accounting Bulletin No. 104 (SAB 104), Revenue Recognition in Financial
Statements.  Revenue will consist of plant sales income and will be
recognized only when all of the following criteria have been met:  (i) Persuasive evidence for an agreement exists; (ii) Delivery has occurred; (iii) The fee is fixed or determinable; and (iv) Revenue is reasonably assured.  Recent Accounting Pronouncements  None of the following new pronouncements has current application
to the Company, but will be implemented in the Companys future financial
reporting when applicable.  In December 2007, FASB issued Financial Accounting Standards No.
160, Noncontrolling Interests in Consolidated Financial Statements - an
amendment of ARB No. 51. This statement amends ARB No. 51 to improve the
relevance, comparability, and transparency of the financial information that a
reporting entity provides in its consolidated financial statements by
establishing accounting and reporting standards of the portion of equity in a
subsidiary not attributable, directly or indirectly, to a parent.  SFAS 160
is effective for fiscal years, and interim periods with those fiscal years,
beginning on or after December 15, 2008 (that is, January 1, 2009, for entities
with calendar year-ends).  In December 2007, FASB issued a revision to Financial Accounting
Standards No. 141 (revised 2007), Business Combinations.  The objective
of this Statement is to improve the relevance, representational faithfulness,
and comparability of the information that a reporting entity provides in its
financial reports about a business combination and its effects. This Statement
applies prospectively to business combinations for which the acquisition date is
on or after the beginning of the first annual reporting period beginning on or
after December 15, 2008.      NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)  Recent Accounting Pronouncements (continued)  In February 2007, FASB issued Financial Accounting Standards No.
159, The Fair Value Option for Financial Assets and Financial
LiabilitiesIncluding an amendment of FASB Statement No. 115.  This
Statement permits entities to choose to measure many financial instruments and
certain other items at fair value. The objective is to improve financial
reporting by providing entities with the opportunity to mitigate volatility in
reported earnings caused by measuring related assets and liabilities differently
without having to apply complex hedge accounting provisions. This Statement is
expected to expand the use of fair value measurement, which is consistent with
the Boards long-term measurement objectives for accounting for financial
instruments.  SFAS 159 is effective as of the beginning of an entitys
first fiscal year that begins after November 15, 2007.  In September 2006, FASB issued Financial Accounting Standards No.
157, Fair Value Measurements.   This Statement defines fair
value, establishes a framework for measuring fair value in generally accepted
accounting principles (GAAP), and expands disclosures about fair value
measurements. This Statement applies under other accounting pronouncements that
require or permit fair value measurements, the Board having previously concluded
in those accounting pronouncements that fair value is the relevant measurement
attribute. Accordingly, this Statement does not require any new fair value
measurements. However, for some entities, the application of this Statement will
change current practice.  SFAS 157 is effective in the first fiscal year
that begins after November 15, 2007.  NOTE 3 -   CAPITAL STOCK  Authorized
Stock  The Company has authorized 100,000,000 common shares and
100,000,000 preferred shares, both with a par value of $0.001 per share.
 Each common share entitles the holder to one vote, in person or proxy, on
any matter on which action of the stockholders of the corporation is sought.  Share Issuance  From inception of the Company on May 30, 2006, the Company has
issued 1,000,000 common shares at $0.005 per share, 2,000,000 common shares at
$0.01 per share and 3,050,000 common shares at $0.02 per share resulting in
total proceeds of $86,000 and 6,050,000 common shares issued and outstanding at
December 31, 2007. Of these shares, 3,000,000 were issued to directors and
officers of the Company and 3,050,000 were issued to independent investors.  There are no preferred shares outstanding.  The Company has
issued no authorized preferred shares.  The Company has no stock option plan, warrants, or other dilutive
securities. .


10


Cytta Corp. (A Development Stage Company) Notes to Interim Financial Statements December 31, 2007    NOTE 4 - PROVISION FOR INCOME TAXES  The Company recognizes the tax effects of transactions in the year
in which such transactions enter into the determination of net income,
regardless of when reported for tax purposes. Deferred taxes are provided in the
financial statements under SFAS No. 109 to give effect to the resulting
temporary differences which may arise from differences in the bases of fixed
assets, depreciation methods, allowances, and start-up costs based on the income
taxes expected to be payable in future years. Minimal development stage deferred
tax assets arising as a result of net operating loss carryforwards have been
offset completely by a valuation allowance due to the uncertainty of their
utilization in future periods. Operating loss carryforwards generated during the
period from May 30, 2006 (date of inception) through December 31, 2007 of
approximately $29,341 will begin to expire in 2026. Accordingly, deferred tax
assets of approximately $10,000 were offset by the valuation allowance that
increased by approximately $1,100 during the period ended December 31, 2007. NOTE 5 - GOING CONCERN AND LIQUIDITY CONSIDERATIONS  The accompanying financial statements have been prepared assuming
that the Company will continue as a going concern, which contemplates the
realization of assets and the liquidation of liabilities in the normal course of
business.  As at December 31, 2007, the Company has a loss from operations
of $2,994, an accumulated deficit of $29,341, and working capital of $56,659 and
has earned no revenues since inception.  The Company intends to fund
operations through equity financing arrangements, which may be insufficient to
fund its capital expenditures, working capital and other cash requirements for
the year ending September 30, 2008.  The ability of the Company to emerge from the development stage is
dependent upon, among other things, obtaining additional financing to continue
operations, and development of its business plan.  In response to these problems, management intends to raise
additional funds through public or private placement offerings.  These factors, among others, raise substantial doubt about the
Companys ability to continue as a going concern.  The accompanying
financial statements do not include any adjustments that might result from the
outcome of this uncertainty.


11


ITEM 2.  PLAN OF OPERATION.  Results of Operations  We are a
development stage corporation.  We have generated no revenues from our
business operations since inception and have incurred $29,341 in expenses
through December 31, 2007. The following table provides
selected financial data about our company for the period ended December 31,
2007. Balance
Sheet Data December 31, 2007 Cash and
cash equivalents $ 61,193 Total
assets $ 63,028 Total
liabilities $ 6,369 Shareholders
equity $ 56,659  Our cash in the bank at December
31, 2007 was $61,193.  Net cash provided by financing activities since
inception (May 30, 2006) through December 31, 2007 was $86,000, raised from the
sale of our common stock. Plan of Operation Our auditors have issued a going concern opinion on our
September 30, 2007 audited financial statements, refer to note 5. This means
that there is substantial doubt that we can continue as an ongoing business for
the next twelve months unless we obtain additional capital to pay for our
expenses. This is because we have not generated any revenues and there is no
assurance we will ever reach this point. Accordingly, we must raise sufficient
capital from other sources. Our only other source for cash at this time is
investments by others. We must raise cash to stay in business. We raised $61,000
from our public offering. Under this offering we sold 3,050,000 shares at $0.02
per share to 41 shareholders. These shares, together with 3,000,000 shares sold
to two directors upon inception for $25,000, brings the total proceeds received
from stock sales to $86,000, the total number of shares issued to 6,050,000
shares, and the total number of shareholders to 43. Cytta is a development stage
company that has no operations, no revenue, no financial backing and limited
assets. Our plan is to develop a web-based advertising service to provide
contractors with opportunity to grow their businesses and achieve a premium
price for providing outstanding service and quality of craftsmanship. End users
will have the ability to hire or choose a contractor with the aid of reviewing
information available from other customers that have used those contractors
services. We will start operations by
contracting out the development of the website, as we have raised $61,000 from
our recent offering. During the year ended 2008, Cytta
will concentrate on developing its website, finding advertisers, and marketing
those services offered by our customers.  Cytta has contracted out
development of the website and work has begun as of the date of this filing. We anticipate that development of
the website will take approximately four months, and sourcing customers will
begin upon completion of the website. We will advertise for customers through
trade magazines and other industry related websites, and approach the websites
to engage in co-marketing agreements. Once we achieve a minimum of 10
contractors in a local market, we will release the website as a live interactive
platform. We will work on two geographical markets at one time.  We expect
to have enough contractors for our first two geographical areas in two to three
months and then expect to begin generating revenue. During the first year of
operations, our officers and directors will also provide their labor at no
charge. We do not anticipate hiring any staff during the first 12 months of
operation. The difference between having the ability to sustain our cash flow
requirements over the next twelve months and the need for additional outside
funding will depend on how fast we can generate sales revenue. To meet our need for cash we have
raised $61,000 from our offering. We cannot guarantee that we raised enough
money through our offering to stay in business. The money we raised will be
applied to the items set forth in the Use of Proceeds section of this
prospectus. If the $61,000 we raised from our offering is not sufficient to
proceed with the full implementation of our business plan, we will have to find
alternative sources, like a second public offering, a private placement of
securities, or loans from our officers or others. Equity financing could result
in additional dilution to existing shareholders. If we are unable to meet our
needs for cash from either the money that we raised from our offering, or
possible alternative sources, then we may be unable to continue, develop, or
expand our operations. We have no plans to undertake any
product research and development and we have no plans or expectations to acquire
or sell any plant or significant equipment in the first year of operations. Limited Operating History;
Need for Additional Capital There is no historical financial
information about us upon which to base an evaluation of our performance.
 We are a development stage corporation and have not generated any revenues
from business operations.  We cannot guarantee we will be successful in our
business operations.  Our business is subject to risks inherent in the
establishment of a new business enterprise, including limited capital resources
and possible cost overruns due to price and cost increases in services and
products. We have no assurance that future
financing will be available to us on acceptable terms.  If financing is not
available on satisfactory terms, we may be unable to continue, develop or expand
our operations.  Equity financing could result in additional dilution to
existing shareholders. Currently, we have no financing
plans. Liquidity and Capital
Resources As of the date of this report,
we have yet to generate any revenues from our business operations. Since inception our main source
for cash has been the sale of our equity securities.  Upon inception, we
issued 3,000,000 shares of common stock to two directors for $25,000.
 Between January 2007 to July 2007, we issued 3,050,000 shares of common
stock to 41 persons in consideration of $61,000.  These shares were issued
pursuant to our Prospectus.  We raised a total of $86,000 from the sale of
our common stock. As of the date of this filing, we have yet to begin
operations and therefore have not generated any revenues.  As of December 31, 2007, our
cash was $61,193, our total assets were $63,028 and our total liabilities were
$6,369. Summary of Significant Accounting
Policies  Use of Estimates  The preparation of financial statements in
conformity with accounting principles generally accepted in the United States of
America requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets
and liabilities at the date of the financial statements and the reported amount
of revenues and expenses during the reporting period.  Actual results could
differ from those estimates. The Companys periodic filings with the Securities
and Exchange Commission include, where applicable, disclosures of estimates,
assumptions, uncertainties and markets that could affect the financial
statements and future operations of the Company. Cash and Cash Equivalents  Cash and cash equivalents include cash in
banks, money market funds, and certificates of term deposits with maturities of
less than three months from inception, which are readily convertible to known
amounts of cash and which, in the opinion of management, are subject to an
insignificant risk of loss in value.  The Company had $61,193 in cash and
cash equivalents at December 31, 2007.  Start-Up Costs  In accordance with the American Institute
of Certified Public Accountants Statement of Position 98-5, Reporting on the
Costs of Start-up Activities, the Company expenses all costs incurred in
connection with the start-up and organization of the Company.  Segmented Reporting  SFAS Number 131, Disclosure About Segments
of an Enterprise and Related Information, changed the way public companies
report information about segments of their business in their quarterly reports
issued to shareholders.  It also requires entity-wide disclosures about the
products and services an entity provides, the material countries in which it
holds assets and reports revenues and its major customers.  The company
presently operates only in Canada.  Earnings (Loss) Per Share of Common
Stock  The Company has adopted Financial
Accounting Standards Board (FASB) Statement Number 128, Earnings per Share,
(EPS) which requires presentation of basic and diluted EPS on the face of the
income statement for all entities with complex capital structures and requires a
reconciliation of the numerator and denominator of the basic EPS computation to
the numerator and denominator of the diluted EPS computation.  In the
accompanying financial statements, basic earnings (loss) per share is computed
by dividing net income (loss) by the weighted average number of shares of common
stock outstanding during the period.  Foreign Currency Transactions  The Companys functional currency is the
Canadian Dollar.  The Companys reporting currency is the U.S. Dollar.
 All transactions initiated in Canadian Dollars are translated to U.S.
Dollars in accordance with SFAS No. 52 Foreign Currency Translation as
follows:  (i) Monetary assets and
liabilities at the rate of exchange in effect at the balance sheet date; (ii) Equity at historical
rates; and (iii) Revenue and expense
items at the average rate of exchange prevailing during the period.  Adjustments arising from such translations
are deferred until realization and are included as a separate component of
stockholders equity as a component of comprehensive income or loss.
 Therefore, translation adjustments are not included in determining net
income (loss) but reported as other comprehensive income.  For foreign currency transactions, the
Company translates these amounts to the Companys functional currency at the
exchange rate effective on the invoice date.  If the exchange rate changes
between the time of purchase and the time actual payment is made, a foreign
exchange transaction gain or loss results which is included in determining net
income for the period.  No significant realized exchange gains or
losses were recorded from inception (May 30, 2006) to December 31, 2007.  Comprehensive Income (Loss)  SFAS
No. 130, Reporting Comprehensive Income, establishes standards for reporting
and display of comprehensive income and its components in a full set of
general-purpose financial statements.  From inception (May 30, 2006) to
December 31, 2007, the Company had no items of other comprehensive income.
 Therefore, net loss equals comprehensive loss from inception (May 30,
2006) to December 31, 2007.   Stock-Based Compensation  The
Company adopted the provisions of Statement of Financial Accounting Standards
(SFAS) No. 123(R), Share-Based Payment, which establishes accounting
for equity instruments exchanged for employee services.  Under the
provisions of SFAS 123(R), stock-based compensation cost is measured at the
grant date, based on the calculated fair value of the award, and is recognized
as an expense over the employees requisite service period (generally the
vesting period of the equity grant).  The Company accounts for share-based
payments to non-employees, in accordance with SFAS 123 (as originally issued)
and Emerging Issues Task force Issue No 96-18, Accounting for Equity
Instruments That Are Issued to Other Than Employees for Acquiring, or in
Conjunction with Selling, Goods or Services  Revenue Recognition  The Company recognizes revenue from the
sale of products and services in accordance with the Securities and Exchange
Commission Staff Accounting Bulletin No. 104 (SAB 104), Revenue
Recognition in Financial Statements.  Revenue will consist of plant
sales income and will be recognized only when all of the following criteria have
been met:  (i) Persuasive evidence
for an agreement exists; (ii) Delivery has
occurred; (iii) The fee is fixed or
determinable; and (iv) Revenue is reasonably
assured.  ITEM 3.  CONTROLS AND PROCEDURES  Evaluation of Disclosure Controls and
Procedures  Under the supervision and with the participation of our
management, including our principal executive officer and principal financial
officer, we have conducted an evaluation of the effectiveness of the design and
operation of our disclosure controls and procedures, as defined in Rules
13a-15(e) and 15d-15(e) under the Securities and Exchange Act of 1934, as of the
end of the period covered by this report.  Based on this evaluation, our
principal executive officer and principal financial officer concluded as of the
evaluation date that our disclosure controls and procedures were effective such
that the material information required to be included in our Securities and
Exchange Commission reports is recorded, processed, summarized and reported
within the time periods specified in SEC rules and forms relating to our
company, particularly during the period when this report was being prepared.  Additionally, there were no significant changes in our
internal controls or in other factors that could significantly affect these
controls subsequent to the evaluation date.  We have not identified any
significant deficiencies or material weaknesses in our internal controls, and
therefore there were no corrective actions taken.





PART II  OTHER INFORMATION  ITEM 6.   EXHIBITS  The following exhibits are included with this quarterly
filing.  Those marked with an asterisk and required to be filed
hereunder, are incorporated by reference and can be found in their entirety in
our Form SB-2 Registration Statement, SEC File Number 333-139699, on the SEC
website at www.sec.gov:  Exhibit Number Description  3.1 Articles of
Incorporation* 3.2 Bylaws* 31.1 Rule 13a-14(a)/15d-14a(a)
Certifications 32.1 Section 1350 Certifications





SIGNATURES  In
accordance with the requirements of the Exchange Act, the registrant caused this
report to be signed on its behalf by the undersigned, thereunto duly authorized
on this 14th day of February, 2008.      CYTTA
CORP. (Registrant)  By: /s/
Chad Rutherford ______________________________ President (principal executive
officer), Chief Financial
Officer (principal financial officer), Treasurer, and
member of the Board of Directors   /s/ Brad
Prystupa ______________________________ Secretary
and member of the Board of Directors