U.S.
      SECURITIES AND EXCHANGE COMMISSION


Washington,
      D.C. 20549





FORM
      10-QSB





[X]
            QUARTERLY
                REPORT UNDER SECTION 13 OR 15(d) OF THE
              SECURITIES
                EXCHANGE ACT OF 1934For
                the quarter ended March 31, 2007





[
                 ]
            TRANSITION
                REPORT UNDER SECTION 13 OR 15(d) OF THE
              SECURITIES
                EXCHANGE ACT OF 1934For
                the transition period from _____ to _____





Commission
      File Number: 333-140572





SENTRA
      CONSULTING CORP.


(Exact
      name of small business issuer as specified in its charter)





Nevada
              (State
                of incorporation)
            20-5297544
              (IRS
                Employer ID Number)





466
      Central Avenue, 2 nd Floor, Cedarhurst, NY 11516


(Address
      of principal executive offices)





(516)
      301-3939


(Issuer's
      telephone number)





________________________________________________________________


(Former
      name, former address and former fiscal year, if changed since last
      report)





Check
      whether the issuer (1) filed all reports required to be filed by Section 13
      or
      15(d) of the Exchange Act during the past 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 [  ]





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act). YES [X] NO [  ]





Number
      of
      shares of common stock outstanding as of May 14, 2007: 3,125,000 shares of
      common stock.





Transitional
      Small Business Format  Yes
      [
 ] No [X]





PART
      I -
      FINANCIAL INFORMATION





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




SENTRA
        CONSULTING CORP.
 (A
        DEVELOPMENT STAGE COMPANY)
 CONDENSED
        BALANCE SHEET
 MARCH
        31, 2007
 (Unaudited)
 
 ASSETS
 
 Current
                  Assets:Cash
              
              $
              50,784Total
                  Current Assets
              
              
              50,784Total
                  Assets
              
              $
              50,784LIABILITIES
                  AND STOCKHOLDERS’ EQUITYCurrent
                  Liabilities:Accounts
                  Payable
              
              $
              5,290Total
                  Current Liabilities
              
              
              5,290Commitments
                  and ContingenciesStockholders’
                  Equity:Preferred
                  Stock, $.001 par value; 10,000,000 shares authorized,none
                  issued and outstanding
              
              
              -Common
                  Stock, $.001 par value; 100,000,000 shares authorized,3,125,000
                  shares issued and outstanding
              
              
              3,125Additional
                  Paid-In Capital
              
              
              71,875Deficit
                  Accumulated During the Development Stage
              
              
              (
                  29,506
              )Total
                  Stockholders’ Equity
              
              
              45,494Total
                  Liabilities and Stockholders’ Equity
              
              $
              50,784
 
 
 The
        accompanying notes are an integral part of these financial
        statements.
  2
 
 SENTRA
        CONSULTING CORP.
 (A
        DEVELOPMENT STAGE COMPANY)
 CONDENSED
        STATEMENT OF OPERATIONS
 (Unaudited)
 
 For
                  the PeriodFor
                  the Three
              
              July
                  6, 2006Months
                  Ended
              
              (Inception)
                  ToMarch
                  31, 2007
              
              March
                  31, 2007Net
                  Revenues
              
              $
              -
              
              $
              -Costs
                  and Expenses:Professional
                  Fees
              
              
              9,000
              
              
              23,000Start
                  Up Costs
              
              
              3,851
              
              
              5,142Other
                  General and Administrative Expenses
              
              
              1,364
              
              
              1,364Total
                  Costs and Expenses
              
              
              14,215
              
              
              29,506Net
                  Loss
              
              $
              (
                  14,215
              )
              $
              (
                  29,506
              )Basic
                  and Diluted Loss Per Share
              
              $
              (
                  .01
              )Weighted
                  Average Basic and Diluted Shares Outstanding
              
              
              2,922,792
 
  
 
 The
        accompanying notes are an integral part of these financial
        statements.
 
 3
 
 SENTRA
        CONSULTING CORP.
 (A
        DEVELOPMENT STAGE COMPANY)
 CONDENSED
        STATEMENT OF CASH FLOWS
 (Unaudited)
 
 For
                  the PeriodFor
                  the Three
              
              July
                  6, 2006Months
                  Ended
              
              (Inception)
                  ToMarch
                  31, 2007
              
              March
                  31, 2007Cash
                  Flows from Operating Activities:Net
                  Loss
              
              $
              (
                  14,215
              )
              $
              (
                  29,506
              )Adjustments
                  to Reconcile Net Loss to Net Cash Usedin
                  Operating Activities:Changes
                  in Assets and Liabilities:Increase
                  in Accounts Payable
              
              
              5,290
              
              
              5,290Net
                  Cash Used in Operating Activities
              
              
              (
                  8,925
              )
              
              (
                  24,216
              )Cash
                  Flows from Investing Activities:
              
              
              -
              
              
              -Cash
                  Flows from Financing Activities:Proceeds
                  from Sale of Common Stock
              
              
              50,000
              
              
              75,000Net
                  Cash Provided by Financing Activities
              
              
              50,000
              
              
              75,000Increase
                  in Cash
              
              
              41,075
              
              
              50,784Cash
                  - Beginning of Period
              
              
              9,709
              
              
              -Cash
                  - End of Period
              
              $
              50,784
              
              $
              50,784Supplemental
                  Disclosures of Cash Flow Information:Interest
                  Paid
              
              $
              -
              
              $
              -Income
                  Taxes Paid
              
              $
              -
              
              $
              -
 
 
 The
        accompanying notes are an integral part of these financial
        statements.
  4
  SENTRA
        CONSULTING CORP.
 (A
        DEVELOPMENT STAGE COMPANY)
 NOTES
        TO UNAUDITED CONDENSED FINANCIAL STATEMENTS
 
 NOTE
        1
 - Basis
        of Presentation
 
 In
        the
        opinion of the Company’s management, the accompanying unaudited condensed
        financial statements contain all adjustments (consisting of only normal
        recurring adjustments) necessary to present fairly the information set forth
        therein. These financial statements are condensed and therefore do not include
        all of the information and footnotes required by accounting principles generally
        accepted in the United States of America for complete financial statements.
 
 Results
        of operations for interim periods are not necessarily indicative of the results
        of operations for a full year.
 
 The
        Company is a development stage company and has not commenced planned principal
        operations. The Company had no revenues and incurred a net loss of $14,215
        for
        the quarter ended March 31, 2007 and a net loss of $29,506 for the period
        July
        6, 2006 (inception) to March 31, 2007. These factors raise substantial doubt
        about the Company’s ability to continue as a going concern.
 
 There
        can
        be no assurance that sufficient funds will be generated during the next year
        or
        thereafter from operations or that funds will be available from external
        sources
        such as debt or equity financings or other potential sources. The lack of
        additional capital could force the Company to curtail or cease operations
        and
        would, therefore, have a material adverse effect on its business. Furthermore,
        there can be no assurance that any such required funds, if available, will
        be
        available on attractive terms or that they will not have a significant dilutive
        effect on the Company's existing stockholders.
 
 The
        Company is attempting to address its lack of liquidity by raising additional
        funds, either in the form of debt or equity or some combination thereof.
        The
        Company has raised net proceeds of approximately $50,000 through an offering
        of
        its common stock during the quarter ended March 31, 2007. There can be no
        assurances that the Company will be able to raise the additional funds it
        requires.
 
 The
        accompanying condensed financial statements do not include any adjustments
        related to the recoverability or classification of asset-carrying amounts
        or the
        amounts and classifications of liabilities that may result should the Company
        be
        unable to continue as a going concern.
 
 NOTE
        2  - Common
        Stock
 
 During
        the quarter ended March 31, 2007 the Company sold 625,000 shares of common
        stock
        pursuant to its public offering for gross proceeds of $50,000.
  5




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





As
      used
      in this Form 10-QSB, references to the "Company," "we," “our” or "us" refer to
      Sentra Consulting Corp., unless the context otherwise indicates.





**Forward-Looking
      Statements**





This
      Quarterly Report on Form 10-QSB contains forward-looking statements which relate
      to future events or our future financial performance. In some cases, you can
      identify forward-looking statements by terminology such as “may”, “should”,
“expects”, “plans”, “anticipates”, “believes”, “estimates”, “predicts”,
“potential” or “continue” or the negative of these terms or other comparable
      terminology. These statements are only predictions and involve known and unknown
      risks, uncertainties and other factors that may cause our or our industry’s
      actual results, levels of activity, performance or achievements to be materially
      different from any future results, levels of activity, performance or
      achievements expressed or implied by these forward-looking
      statements.





While
      these forward-looking statements, and any assumptions upon which they are based,
      are made in good faith and reflect our current judgment regarding the direction
      of our business, actual results will almost always vary, sometimes materially,
      from any estimates, predictions, projections, assumptions or other future
      performance suggested herein. Except as required by applicable law, including
      the securities laws of the United States, we do not intend to update any of
      the
      forward-looking statements to conform these statements to actual results.





**Overview**





We
      were
      incorporated on July 6, 2006 under the laws of the state of Nevada. We are
      a
      development stage company. We have not generated any revenue to date. Our
      operations have been limited to organizational, start-up, and fund raising
      activities, as described below. We currently have no employees other than our
      officers, who are also our directors.





We
      are
      focused on becoming involved in business consulting. The purpose of business
      consulting is to help businesses improve their prospects for success by enabling
      them to better target the applications of their scarce resources: time, effort,
      and money; in other words, accomplishing more with the resources they have.
      Our
      activities will encompass management, financial, organizational, and
      developmental processes, with the idea of enabling our small business clients
      to
      maximize their growth and profitability. Our goal is to offer assistance to
      pre-initial public offering companies seeking to develop a successful viable
      business entity.





6


We
      believe that our primary target market will consist of small to medium size
      businesses, which have annual sales ranging from $50,000 to $2,500,000. We
      anticipate that we will develop, market, and promote our website on the
      Internet. Our marketing strategy is to promote our services and products and
      attract users to our website. Our marketing initiatives are intended to include
      the following: utilizing direct-response print advertisements placed primarily
      in small business, entrepreneurial, and property management-oriented magazines
      and special interest magazines; links to industry focused websites; presence
      at
      industry tradeshows; and entering into relationships with other website
      providers to increase access to Internet business consumers. Key elements of
      our
      growth strategy include the following: create awareness of our products and
      services; develop our website; develop relationships with clients; provide
      additional services for clients such as incorporation services and trademark
      research and applications.





We
      intend
      to develop a website that will be used initially as a corporate presence and
      for
      marketing our services. We anticipate that the website will be expanded to
      provide advice and information to small to medium size businesses in a community
      based format as well as to offer users free information on current trends and
      events. We intend to further develop our website to expand our services to
      provide assistance with business services and to provide information with
      respect to product development strategies, marketing strategies and risk
      management. We believe that the website could be further developed to allow
      users to interact with other small businesses to obtain advice and services
      from
      other entrepreneurs.





**Plan
      of Operation**





We
      have
      not had any revenues since our inception, July 6, 2006. Over the next twelve
      months, we intend to focus on our marketing efforts, which will be directed
      towards small to medium size businesses which have annual sales ranging from
      $50,000 to $2,500,000.





Our
      marketing strategy will be to promote our services and products on our website.
      To such end, we will first focus on developing our website. We have not yet
      developed such website or secured a URL address on the World Wide Web. We
      anticipate that the website will be expanded to provide advice and information
      to small to medium size businesses in a community based format as well as offer
      users free information on current trends and events. We intend to develop our
      website to expand our services to provide assistance with business services
      and
      to provide information with respect to product development strategies, marketing
      strategies and risk management. We believe that the website could be developed
      to allow users to interact with other small businesses to obtain advice and
      services from other entrepreneurs. Our objective is to complete development
      of
      our website by July 15, 2007.





Our
      other
      marketing initiatives will include the following: placement of print
      advertisements in small business, entrepreneurial, and property
      management-oriented magazines and special interest magazines; placement of
      advertisements and links to our website in industry focused websites; promoting
      our services at industry tradeshows; and entering into relationships with other
      website providers to increase access to Internet business consumers.





7


Once
      clients are secured, we intend to hire qualified consultants to work for us
      on
      specific projects on an “as needed” basis.





We
      do not
      have sufficient resources to effectuate our business. As of March 31, 2007,
      we
      had $50,784 in cash. We expect to incur a minimum of $50,000 in expenses during
      the next twelve months of operations. We estimate that this will be comprised
      of
      the following expenses: $3,000 in website development; $20,000 in other
      marketing expenses. Additionally, $27,000 will be needed for general overhead
      expenses such as for salaries, corporate legal and accounting fees, office
      overhead and general working capital.





We
      may
      have to raise funds to pay for our expenses. We may have to borrow money from
      shareholders or issue debt or equity or enter into a strategic arrangement
      with
      a third party. There can be no assurance that additional capital will be
      available to us. We currently have no agreements, arrangements or understandings
      with any person to obtain funds through bank loans, lines of credit or any
      other
      sources. Since we have no such arrangements or plans currently in effect, our
      inability to raise funds for a marketing program will have a severe negative
      impact on our ability to remain a viable company.





**Going
      Concern Consideration**





The
      Company is a development stage company and has not commenced planned principal
      operations. The Company had no revenues and incurred a net loss of $14,215
      for
      the quarter ended March 31, 2007 and a net loss of $29,506 for the period July
      6, 2006 (inception) to March 31, 2007. These factors raise substantial doubt
      about the Company’s ability to continue as a going concern.





**Off-Balance
      Sheet Arrangements**





We
      have
      no off-balance sheet arrangements





**Item
      3.**  **Controls
      and Procedures.**





**Evaluation
      of Disclosure Controls and Procedures**





Our
      disclosure controls and procedures are designed to ensure that information
      required to be disclosed in reports that we file or submit under the Securities
      Exchange Act of 1934 is recorded, processed, summarized and reported within
      the
      time periods specified in the rules and forms of the United States Securities
      and Exchange Commission. Our principal executive and financial officers have
      reviewed the effectiveness of our "disclosure controls and procedures" (as
      defined in the Securities Exchange Act of 1934 Rules 13a-14(c) and 15d-14(c))
      within the end of the period covered by this Quarterly Report on Form 10-QSB
      and
      have concluded that the disclosure controls and procedures are effective to
      ensure that material information relating to the Company is recorded, processed,
      summarized, and reported in a timely manner. There were no significant changes
      in our internal controls or in other factors that could significantly affect
      these controls subsequent to the last day they were evaluated by our principal
      executive and financial officers.





8


**Changes
      in Internal Controls over Financial Reporting**





There
      have been no changes in the Company's internal control over financial reporting
      during the last quarterly period covered by this report that have materially
      affected, or are reasonably likely to materially affect, the Company's internal
      control over financial reporting.





**PART
      II. OTHER INFORMATION**





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





There
      are
      no pending legal proceedings to which the Company is a party or in which any
      director, officer or affiliate of the Company, any owner of record or
      beneficially of more than 5% of any class of voting securities of the Company,
      or security holder is a party adverse to the Company or has a material interest
      adverse to the Company. The Company’s property is not the subject of any pending
      legal proceedings.





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





None.





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





None.





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





There
      was
      no matter submitted to a vote of security holders during the fiscal quarter
      ended March 31, 2007.





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





None.





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





Exhibit
                No.
            Description31.1
            Rule
                13a-14(a)/15d14(a) Certification of Philip Septimus (Attached
                Hereto)31.2
            Rule
                13a-14(a)/15d14(a) Certification of Bonnie Septimus (Attached
                Hereto)32.1
            Section
                1350 Certifications (Attached
                Hereto)





9


SIGNATURES





In
      accordance with to requirements of the Exchange Act, the registrant caused
      this
      report to be signed on its behalf by the undersigned, thereunto duly
      authorized.





Dated:
      May 14, 2007





SENTRA
                CONSULTING CORP.By:
            /s/
                Philip SeptimusName:
            Philip
                SeptimusTitle:
            President
                and Director(Principal
                Executive, Financial andAccounting
                Officer)By:
            /s/
                Bonnie SeptimusName:
            Bonnie
                SeptimusTitle:
            Treasurer,
                Secretary, and Director




10