**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**Washington,
      D.C. 20549**





**FORM
      10-QSB**




**x** **QUARTERLY
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**





For
      the
      quarterly period ended June 30, 2007




**OR**





**o** **TRANSITIONAL
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**





For
      the
      transition period from ___________ to _____________





Commission
      file number 000-52706




**SENTRA
      CONSULTING CORP.**





Nevada
            
            20-5297544(state
                or other jurisdiction of incorporation ororganization)
            
            (I.R.S.
                Employer Identification No.)





Sentra
      Consulting Corp.


466
      Central Avenue, Suite 200


Cedarhurst,
      New York 11516


(Address
      of principal executive offices)





Phone:
      (516) 301-3939


**** (Issuer's telephone number)





Check
      whether the issuer (1) filed all reports required to be filed by Section 13
      or
      15(d) of the Securities Exchange Act of 1934 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 o





Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act).


Yes x  No o





As
      of
      August 14, 2007, 3,125,000 shares of common stock, par value $0.001 per share,
      were outstanding.





Transitional
      Small Business Disclosure Format (Check One): Yes o  No x









**Table
      of Contents**





Item
            Description
            
            Page**PART
                I - FINANCIAL INFORMATION**
            
            3Item
                1.
            Financial
                Statements
            
            3Item
                2.
            Management's
                Discussion and Analysis or Plan of Operation
            
            8Item
                3.
            Control
                and Procedures
            
            11**PART
                II - OTHER INFORMATION**
            
            11Item
                1.
            Legal
                Proceedings
            
            11Item
                2.
            Unregistered
                Sales of Equity Securities and Use of Proceeds
            
            11Item
                3.
            Defaults
                Upon Senior Securities
            
            12Item
                4.
            Submission
                of Matters to a Vote of Security Holders
            
            12Item
                5.
            Other
                Information
            
            12Item
                6.
            Exhibits
            
            12Signatures
            
            12




2




**PART
      I**


**FINANCIAL
      INFORMATION**





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




SENTRA
        CONSULTING CORP.
 (A
        DEVELOPMENT STAGE COMPANY)
 CONDENSED
        BALANCE SHEET
 JUNE
        30, 2007
 (Unaudited)
  ASSETS
  Current
                    Assets:Cash
                
                $
                43,831Notes
                    Receivable
                
                
                600,000Other
                    Current Assets
                
                
                1,036Total
                    Current Assets
                
                
                644,867Total
                    Assets
                
                $
                644,867LIABILITIES
                    AND STOCKHOLDERS’ EQUITYCurrent
                    Liabilities:Notes
                    Payable
                
                $
                600,000Accounts
                    Payable
                
                
                12,008Accrued
                    Expenses
                
                
                2,125Total
                    Current Liabilities
                
                
                614,133Commitments
                    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
                
                
                131,538Deficit
                    Accumulated During the Development Stage
                
                
                (
                    46,917
                )Deferred
                    Finance Costs
                
                
                (
                    57,012
                )Total
                    Stockholders’ Equity
                
                
                30,734Total
                    Liabilities and Stockholders’ Equity
                
                $
                644,867
 The
        accompanying notes are an integral part of these financial
        statements.
  3
  SENTRA
        CONSULTING CORP.
 (A
        DEVELOPMENT STAGE COMPANY)
 CONDENSED
        STATEMENT OF OPERATIONS
 (Unaudited)
  For
                    the SixMonths EndedJune 30, 2007
                
                For
                    the ThreeMonths EndedJune 30, 2007
                
                For
                    the PeriodJuly 6, 2006(Inception)
                    ToJune
                    30, 2007Net
                    Revenues
                
                $
                -
                
                $
                -
                
                $
                -Costs
                    and Expenses:Professional
                    Fees
                
                
                21,260
                
                
                12,260
                
                
                35,260Start
                    Up Costs
                
                
                3,851
                
                
                -
                
                
                5,142Other
                    General and Administrative Expenses
                
                
                3,864
                
                
                2,500
                
                
                3,864Total
                    Costs and Expenses
                
                
                28,975
                
                
                14,760
                
                
                44,266Operating
                    Loss
                
                
                (
                    28,975
                )
                
                (
                    14,760
                )
                
                (
                    44,266
                )Other
                    Income (Expense):Interest
                    Income
                
                
                1,036
                
                
                1,036
                
                
                1,036Amortization
                    of Deferred Finance Costs
                
                
                (
                    2,651
                )
                
                (
                    2,651
                )
                
                (
                    2,651
                )Interest
                    Expense
                
                
                (
                    1,036
                )
                
                (
                    1,036
                )
                
                (
                    1,036
                )Total
                    Other Income (Expense)
                
                
                (
                    2,651
                )
                
                (
                    2,651
                )
                
                (
                    2,651
                )Net
                    Loss
                
                $
                (
                    31,626
                )
                $
                (
                    17,411
                )
                $
                (
                    46,917
                )Basic
                    and Diluted Loss Per Share
                
                $
                (
                    0.01
                )
                $
                (
                    0.01
                )Weighted
                    Average Basic Common Shares Outstanding
                
                
                3,024,454
                
                
                3,125,000
  The
        accompanying notes are an integral part of these financial
        statements.
 
 4
 
 SENTRA
        CONSULTING CORP.
 (A
        DEVELOPMENT STAGE COMPANY)
 CONDENSED
        STATEMENT OF CASH FLOWS
 (Unaudited)
  For
                    the SixMonths EndedJune 30, 2007
                
                For
                    the PeriodJuly 6, 2006(Inception) ToJune 30,
                    2007Cash
                    Flows from Operating Activities:Net
                    Loss
                
                $
                (
                    31,626
                )
                $
                (
                    46,917
                )Adjustments
                    to Reconcile Net Loss to Net Cash Used in
                    Operating Activities:Amortization
                    of Deferred Finance Costs
                
                
                2,651
                
                
                2,651Changes
                    in Assets and Liabilities:Increase
                    in Other Current Assets
                
                
                (
                    1,036
                )
                
                (
                    1,036
                )Increase
                    in Accrued Expenses
                
                
                2,125
                
                
                2,125Increase
                    in Accounts Payable
                
                
                12,008
                
                
                12,008Net
                    Cash Used in Operating Activities
                
                
                (
                    15,878
                )
                
                (
                    31,169
                )Cash
                    Flows from Investing Activities:Proceeds
                    from Borrowings
                
                
                600,000
                
                
                600,000Payments
                    on Issuance of Notes
                
                
                (600,000
                )
                
                (600,000
                )Net
                    Cash Provided by Financing 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
                
                
                34,122
                
                
                43,831Cash
                    - Beginning of Period
                
                
                9,709
                
                
                -Cash
                    - End of Period
                
                $
                43,831
                
                $
                43,831Supplemental
                    Disclosures of Cash Flow Information:Interest
                    Paid
                
                $
                -
                
                $
                -Income
                    Taxes Paid
                
                $
                -
                
                $
                -Supplemental
                    Disclosures of Non-Cash Investing and Financing
                    Activities:Deferred
                    finance Costs Arising from Issuance of Warrants
                
                $
                49,568
                
                $
                49,568
  The
        accompanying notes are an integral part of these financial
        statements.
  5
  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 $31,626
        for
        the six months ended June 30, 2007 and a net loss of $46,917 for the period
        July
        6, 2006 (inception) to June 30, 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.
  NOTE
        3
        -  Notes
        Receivable
 
 During
        the quarter ended June 30, 2007, the Company made two loans, in the principal
        amounts of $150,000 and $450,000, respectively, to Karat Platinum, LLC (“Karat
        Platinum”). These loans were made simultaneously with the execution of two
        Promissory Notes by Karat Platinum to the Company (the “Karat Notes”). Pursuant
        to the terms of the Karat Notes, the outstanding principal and accrued interest
        at the rate of 1.5% per month shall be due and payable on or before September
        22, 2007 and September 26, 2007, respectively. If Karat Platinum does not
        pay
        each of these Notes when due, interest shall accrue on the outstanding principal
        amount at the rate of 2% per month thereafter. Karat Platinum has the right
        to
        prepay the Notes without penalty or premium. Each of these loans, as well
        as any
        other future advances up to an aggregate of $1,200,000, are secured by a
        continuing lien and first priority security interest in all of the assets
        and
        personal property of Karat Platinum.
  6
  SENTRA
        CONSULTING CORP.
 (A
        DEVELOPMENT STAGE COMPANY)
 NOTES
        TO UNAUDITED CONDENSED FINANCIAL STATEMENTS
 
 
 NOTE
        4
        -  Notes
        Payable
 
 During
        the quarter ended June 30, 2007, the Company raised an aggregate of $600,000
        which was subsequently loaned to Karat Platinum (see Note 3). On each of
        June
        22, 25, and 26, 2007, the Company issued promissory notes to three minority
        shareholders of the Company, in the original principal amounts of $100,000,
        $50,000 and $450,000, respectively. Principal and interest, which accrues
        at
        1.5% per month, are due and payable by the Company 90 days after the respective
        issuance dates of each of the notes. If the Company does not pay these amounts
        when due, interest shall accrue on the outstanding principal amount at the
        rate
        of 2% per month thereafter. The Company has the right to prepay the notes
        without penalty or premium. Each of these notes were initially secured by
        a
        guaranty of payment by a principal of Karat Platinum; this guaranty was
        terminated on July 11, 2007 upon the issuance by Karat Platinum to the Company
        of a continuing lien and first priority security interest in all of the assets
        of Karat Platinum (as described above). As additional consideration, the
        Company
        issued an aggregate of 60,000 common stock purchase warrants to such persons.
        Each warrant grants the holder the right to purchase one share of common
        stock
        of the Company at an exercise price of $0.50 per share for a term of 3 years
        from the date of the 6 month anniversary date of the note. In connection
        with
        the issuance of the 60,000 warrants, the Company recorded deferred finance
        costs
        in the amount of $49,568 using the Black-Scholes option pricing model with
        the
        following assumptions: expected volatility 280.24%; expected dividends 0%;
        expected term 3.5 years; and risk-free rate of 5%. These deferred finance
        costs
        are being amortized over the term of the related debt. Amortization expense
        was
        $2,651 for the quarter ended June 30, 2007. If the Company issues additional
        equity securities after the issuance date of the warrants for a consideration
        per share less than the $0.50 exercise price of the warrants, the exercise
        price
        of the warrants shall be reduced to such price.
  NOTE
        5
        -  Subsequent
        Events
 
 On
        July
        6, 2007, the Company issued promissory notes to two persons, in the original
        principal amounts of $100,000, and $60,000, respectively. On July 9 th and July
        10 th ,
        the
        Company issued two additional promissory notes, each in the original principal
        amount of $100,000. Each of the notes bear the same terms and provisions,
        and is
        secured in the same manner, as the Notes described in Note 4. As additional
        consideration, the Company issued to the noteholders an aggregate of 36,000
        common stock purchase warrants. Each warrant bears the same terms and provisions
        as the warrants described in Note 4.
 
 On
        July
        12, 2007, the Company lent Karat Platinum an additional $100,000 in exchange
        for
        a promissory note. This note, bears the same terms and provisions, and is
        secured in the same manner, as the Karat Notes described in Note 3.
  7




**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.





This
      Management’s Discussion and Analysis or Plan of Operations should be read in
      conjunction with the financial statements and the notes thereto.





**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 with the
      primary objective of becoming involved in the consulting business. We are a
      development stage company and have not generated any revenue to date. We
      currently have no employees other than our officers, who are also our
      directors.





Although
      our initial intention was to focus on becoming involved in business consulting,
      on June 21, 2007, we entered into a non-binding letter of intent (the “Letter of
      Intent”) to acquire all the membership interests of Karat Platinum, LLC (“Karat
      Platinum”), a company which manufactures and sells a platinum alloy and platinum
      jewelry. We became aware of Karat Platinum and its business as a result of
      our
      seeking consulting clients. If we consummate such acquisition, we will then
      be
      involved in the business of Karat Platinum and cease our plans to become
      involved in business consulting. If we do not consummate such acquisition,
      we
      will continue with our plans to engage in business consulting.




8




Our
      Plans to Acquire Karat Platinum





*Letter
      of Intent*





On
      June
      21, 2007, we entered into a non-binding letter of intent with Karat Platinum
      and
      its principal member, pursuant to which we would purchase all the outstanding
      membership interests of Karat Platinum from its members. In consideration
      therefore, we would issue to the members of Karat Platinum 30,000,000 shares
      of
      our common stock and 500,000 common stock purchase warrants, each of which
      would
      provide the holder thereof the right to purchase one share of common stock
      of
      the Company for $0.01. The warrants would expire 10 years after the issuance
      thereof. The closing of the transaction contemplated by the Letter of Intent
      is
      subject to the satisfaction of certain conditions, including without limitation,
      the execution of a mutually acceptable definitive agreement, the consent from
      the lenders to Karat Platinum of the transaction with the Company and/or the
      release of the collateral of Karat Platinum satisfactory to the Company, the
      completion of the due diligence investigation of both parties, the making of
      loans by the Company to Karat Platinum in an amount of not less than $1,000,000,
      the delivery of any required consents from third parties and the delivery of
      audited financial statements of Karat Platinum. Pursuant to the terms of the
      Letter of Intent, the Company and Karat Platinum agreed to use their best
      efforts to negotiate and agree to a mutually acceptable definitive agreement
      within 120 days. If there is a closing, each of the Company and Karat Platinum
      will have the right to appoint 2 members to the Board of Directors of the
      Company and said members shall appoint a fifth member.




Karat
      Platinum further agreed that it will not directly or indirectly solicit,
      negotiate, or accept any offer from a third party to acquire any of Karat
      Platinum’s assets or securities until October 21, 2007. Karat Platinum also
      agreed to permit the Company and its representatives to begin its due diligence
      investigation and to have access to and inspect Karat Platinum’s records,
      properties, personnel, and other such matters.





*Loans
      to Karat Platinum*





We
      have
      been using the proceeds raised from the issuance of the promissory notes and
      warrants described below for the purpose of making a series of loans to Karat
      Platinum. On June 22, 2007 and June 29, 2007, we loaned Karat Platinum $150,000
      and $450,000 respectively. The outstanding principal and accrued interest at
      the
      rate of 1.5% per month shall be due and payable to us 90 days from the dates
      of
      the notes. If Karat Platinum does not pay said amounts when due, interest shall
      accrue on the outstanding principal amount at the rate of 2% per month
      thereafter. Karat Platinum has the right to prepay the promissory note without
      penalty or premium.





On
      July
      12, 2007, we lent $100,000 to Karat Platinum on the same terms and provisions
      as
      the notes described above.





On
      July
      11, 2007, Karat Platinum and the Company executed a General Security Agreement
      whereby Karat Platinum granted to the Company a continuing lien and first
      priority security interest in all of the assets and personal property of Karat
      Platinum. The Security Agreement secures the current obligations of Karat
      Platinum to the Company, as well as any other future advances the Company may
      make to Karat Platinum up to an aggregate amount of $1,200,000.





*Capitalraising*





One
      of
      the conditions provided for in the Letter of Intent to the closing of our
      acquisition of Karat Platinum is that we would loan not less than $1,000,000
      to
      Karat Platinum. To raise the funds required to make such loans and to advance
      Karat Platinum funds needed for their current operations, the Company raised
      an
      aggregate of $600,000 during the quarter ended June 30, 2007 which was
      subsequently loaned to Karat Platinum as described above. On each of June 22,
      25, and 26, 2007, we issued promissory notes to three minority shareholders
      of
      our Company, in the original principal amounts of $100,000, $50,000 and
      $450,000, respectively. Principal and interest, which accrues at 1.5% per month,
      are due and payable by the Company 90 days after the respective issuance dates
      of each of the notes. If the Company does not pay said amount when due, interest
      shall accrue on the outstanding principal amount at the rate of 2% per month
      thereafter. The Company has the right to prepay the notes without penalty or
      premium. Each of these notes were initially secured by a guaranty of payment
      by
      a principal of Karat Platinum; this guaranty was terminated on July 11, 2007
      upon the issuance by Karat Platinum to the Company of a continuing lien and
      first priority security interest in all of the assets of Karat Platinum (as
      described above). As additional consideration, we issued an aggregate of 60,000
      common stock purchase warrants to such persons. Each warrant grants the holder
      thereof the right to purchase one share of common stock of the Company at an
      exercise price of $0.50 per share for a term of 3 years from the date of the
      6
      month anniversary date of the note. If the Company issues additional equity
      securities after the issuance date of the warrants for a consideration per
      share
      less than the $0.50 exercise price of the warrants, the exercise price of the
      warrants shall be reduced to such price.





9




On
      July
      6, 2007, we issued two additional promissory notes in the original principal
      amounts of $100,000, and $60,000, respectively. On July 9 and 10, 2007, we
      issued two additional promissory notes each in the original principal amount
      of
      $100,000. Each of the notes bear the same terms and provisions as the notes
      described above. As additional consideration, the Company issued to the
      noteholders an aggregate of 36,000 common stock purchase warrants. Each warrant
      bears the same terms and provisions as the warrants described
      above.





On
      July
      12, 2007, the Company and each of the persons who were issued promissory notes
      of the Company on July 6, 9, and 10, 2007, entered into a General Security
      Agreement. Pursuant to such security agreement, the Company granted to such
      persons a security interest in the collateral on which the Company has a
      continuing lien and first priority security interest as set forth in the
      Security Agreement between Karat Platinum and the Company, dated July 12, 2007
      (which is described below). It is expected that all of such noteholders will
      become signatories to an Intercreditor Agreement which sets forth their
      agreement and understanding with respect to the enforcement of their respective
      rights pertaining to the notes and security interest.


**Plan
        of Operation**
 
 We
        have
        not had any revenues since our inception, July 6, 2006. Within the next twelve
        months, we intend to focus on completing our acquisition of Karat Platinum.
        If
        we do not consummate such acquisition, them we will proceed with our plans
        to
        become engaged in business consulting.
 
 If
        we
        proceed with our plans to engage in business consulting, we will 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
        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.
 
 Once
        clients are secured, we intend to hire qualified consultants to work for
        us on
        specific projects on an “as needed” basis.
 
 **Liquidity
        and Capital Resources**
 
 As
        of
        June 30, 2007, we had $43,831 in cash. If we close the transaction with Karat
        Platinum, we expect to incur a minimum of $2,000,000 in expenses over the
        next
        twelve months of operations, as said amount is the current operating expenses
        of
        Karat Platinum. We anticipate that these expenses will consist of operating,
        administrative and professional expenses in running Karat Platinum’s
        business.
 
 If
        we are
        unable to close the transaction with Karat Platinum, 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; and $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.
 
 In
        addition, over the next twelve months, we will be required to repay at least
        $960,000 to the holders of promissory notes that we have previously issued.
 
 We
        will
        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. Our inability to raise funds for a marketing program will
        have
        a severe negative impact on our ability to remain a viable
        company.




10




**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 $17,411for
      the quarter ended June 30, 2007 and a net loss of $46,917 for the period July
      6,
      2006 (inception) to June 30, 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.





**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.**





As
      previously disclosed in the Company’s Current Report on Form 8-K dated June 28,
      2007, during the quarter ended June 30, 2007, the Company issued and aggregate
      of 60,000 common stock purchase warrants, as additional consideration for,
      and
      in connection with, the issuance of promissory notes by the Company to the
      noteholders ,as described above.





Thereafter,
      and as previously disclosed in the Company’s Current Report on Form 8-K dated
      July 17, 2007, between July 6 and July 10, 2007, the Company issued an aggregate
      of an additional 36,000 common stock purchased warrants, as additional
      consideration for, and in connection with, the issuance of promissory notes
      by
      the Company to the noteholders, as described above.





11




The
      common stock purchase warrants were issued to the noteholders pursuant to
      Section 4(2) of the Securities Act of 1933. Each of the noteholders were
      accredited investors as that term is defined in Rule 501 of the General Rules
      and Regulations under the Securities Act of 1933.





**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 June 30, 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)




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**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:
      August 14, 2007





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




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