**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 SECURITES EXCHANGE                ACT OF                1934 |
|---------------------|-------------------------------------------------------------------------------------------------------------------------------------|

|   |         For                the                quarter period ended January 31,                2008 |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------|

| (                ) | TRANSITION                REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE EXCHANGE ACT |
|--------------------|---------------------------------------------------------------------------------------|

|   |         For                the                transition period form                  to                   |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                              |
|   |         Commission                File                number 333-145879                                              |

**SIGA      RESOURCES, INC.**

|             Nevada                            | 74-3207964                        |
|-------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------|
|         (State                or other jurisdiction of incorporation or organization) | (IRS                Employer Identification No.) |

| 8                Nairal Road, Ralwai, Suva, Fiji        |
|---------------------------------------------------------|
| (Address                of principal executive offices) |

| (679)                338-6092                    |
|--------------------------------------------------|
| (Issuer’s                telephone number) |

| N/A                                                                                                              |
|------------------------------------------------------------------------------------------------------------------|
| (Former                name, former address and former fiscal year, if changed since last                report) |

**APPLICABLE      ONLY TO ISSUERS INVOLVED IN BANKRUPTCY**

**PROCEEDINGS      DURING THE PROCEDING FIVE YEARS**

**                                        APPLICABLE      ONLY TO      CORPORATE ISSUERS**

----

**INDEX**

|                                                                  |                                                                                                                                                                                                              | **Page****Number** |
|-----------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------|
| **PART                1.**                                            | FINANCIAL                INFORMATION                                                                                                                                                                              |               |
|                                                                  |                                                                                                                                                                                                              |               |
| **ITEM                1.**                                            | Financial                Statements (unaudited)                                                                                                                                                                   | **3**              |
|                                                                  |                                                                                                                                                                                                              |               |
|                                                                  | Balance                Sheet as at January 31, 2008 and July 31, 2007                                                                                                                                             | **4**              |
|                                                                  |                                                                                                                                                                                                              |               |
|                                                                  | Statement                of OperationsFor                the three and six ended January 31, 2008 and 2007 and for the period                January 18, 2007 (Date of Inception) to January 31, 2008             |   **5**  |
|                                                                  |                                                                                                                                                                                                              |               |
|                                                                  | Statement                of Cash FlowsFor                the six months ended January 31, 2008 and 2007 and for the period                January                18, 2007 (Date of Inception) to January 31, 2008 |  **6**        |
|                                                                  |                                                                                                                                                                                                              |               |
|                                                                  | Notes                to the Financial Statements.                                                                                                                                                                 | **7**              |
|                                                                  |                                                                                                                                                                                                              |               |
| **ITEM                2.**                                            | Management’s                Discussion and Analysis or Plan of Operations                                                                                                                                   | **10**             |
|                                                                  |                                                                                                                                                                                                              |               |
| **                       ITEM 3.** | Controls                and Procedures                                                                                                                                                                            | **19**             |
|                                                                  |                                                                                                                                                                                                              |               |
| **PART                11.**                                           | OTHER                INFORMATION                                                                                                                                                                                  | **19**             |
|                                                                  |                                                                                                                                                                                                              |               |
| **ITEM                1.**                                            | Legal                Proceedings                                                                                                                                                                                  | **19**             |
|                                                                  |                                                                                                                                                                                                              |               |
| **ITEM                2.**                                            | Unregistered                Sales of Equity Securities and Use of Proceeds                                                                                                                                        | **20**             |
|                                                                  |                                                                                                                                                                                                              |               |
| **ITEM                3.**                                            | Defaults                Upon Senior Securities                                                                                                                                                                    | **20**             |
|                                                                  |                                                                                                                                                                                                              |               |
| **ITEM                4.**                                            | Submission                of Matters to a Vote of Security Holders                                                                                                                                                | **20**             |
|                                                                  |                                                                                                                                                                                                              |               |
| **ITEM                5.**                                            | Other                Information                                                                                                                                                                                  | **20**             |
|                                                                  |                                                                                                                                                                                                              |               |
| **ITEM                6.**                                            | Exhibits                and Reports on Form 8-K                                                                                                                                                                   | **20**             |
|                                                                  |                                                                                                                                                                                                              |               |
|                                                                  | **SIGNATURES**.                                                                                                                                                                                                   | **21**             |
|                                                                  |                                                                                                                                                                                                              |               |

----

**PART      1 - FINANCIAL INFORMATION**

**ITEM      1. FINANCIAL STATEMENTS**

----

**SIGA      RESOURCES, INC.**

**BALANCE      SHEETS**

|                                                                | **January                31,****2008** | **July                31,****2007** |
|---------------------------------------------------------------------|----------------------------------------|-------------------------------------|
|                                                                |                                   |                                |
| **ASSETS**                                                          |                                   |                                |
|                                                                |                                   |                                |
| **CURRENT                ASSETS**                                   |                                   |                                |
|                                                                |                                   |                                |
| Cash                                                                | **$****1,506**                         | **$****23,285**                     |
|                                                                |                                   |                                |
| Total                Current Assets                                 | **$****1,560**                         | **$****23,285**                     |
|                                                                |                                   |                                |
| **LIABILITIES                AND STOCKHOLDERS’ DEFICIENCY**   |                                   |                                |
|                                                                |                                   |                                |
| **CURRENT                LIABILITIES**                              |                                   |                                |
|                                                                |                                   |                                |
| Accounts                payable                                     | **$                9,747**             | **$                5,405**          |
| Accounts                payable - related parties                   | **6,595**                              | **6,039**                           |
|                                                                |                                   |                                |
| Total                Current Liabilities                            | **16,342**                             | **11,444**                          |
|                                                                |                                   |                                |
| **STOCKHOLDERS’                DEFICIENCY**                   |                                   |                                |
|                                                                |                                   |                                |
| Common                stock                                         |                                   |                                |
| 300,000,000                shares authorized, at $0.001 par value;  |                                   |                                |
| 1,251,000                shares issued and outstanding              | **1,251**                              | **1,251**                           |
| Capital                in excess of par value                       | **41,949**                             | **33,249**                          |
| Deficit                accumulated during the pre-exploration stage | **(58,036)**                           | **(22,659)**                        |
|                                                                |                                   |                                |
| Total                Stockholders’ Deficiency                 | **(14,836)**                           | **11,841**                          |
|                                                                |                                   |                                |
|                                                                | **$****1,506**                         | **$****23,285**                     |

----

**SIGA      RESOURCES, INC.**

**STATEMENT      OF OPERATIONS**

|                                             |  **Three                months****ended****January                31,****2008** |  **Three****months****ended****January                31,****2007** |  **Six****months****ended****January                31,****2008** |  **Six****months****ended****January                31,****2007** | **From                January 18,****2007                (dated of inception) to January****31,                2007** |
|--------------------------------------------------|--------------------------------------------------------------------------------------|--------------------------------------------------------------------------|------------------------------------------------------------------------|------------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------|
|                                             |                                                                                 |                                                                     |                                                                   |                                                                   |                                                                                                                  |
| **REVENUES**                                     | **$****-**                                                                           | **$****-**                                                               | **$****-**                                                             | **$****-**                                                             | **$****-**                                                                                                            |
|                                             |                                                                                 |                                                                     |                                                                   |                                                                   |                                                                                                                  |
| **EXPENSES**                                     |                                                                                 |                                                                     |                                                                   |                                                                   |                                                                                                                  |
| Accounting                and auditing           | **1,550**                                                                            | **-**                                                                    | **3,100**                                                              | **-**                                                                  | **6,925**                                                                                                             |
| Bank                charges and interest         | **27**                                                                               | **-**                                                                    | **260**                                                                | **-**                                                                  | **275**                                                                                                               |
| Consulting                                       | **5,000**                                                                            | **-**                                                                    | **12,500**                                                             | **-**                                                                  | **15,000**                                                                                                            |
| Edgarizing                                       | **500**                                                                              | **-**                                                                    | **2,082**                                                              | **-**                                                                  | **2,082**                                                                                                             |
| Exploration                and staking           | **-**                                                                                | **-**                                                                    | **-**                                                                  | **-**                                                                  | **5,000**                                                                                                             |
| Filing                fees                       | **-**                                                                                | **-**                                                                    | **3**                                                                  | **-**                                                                  | **220**                                                                                                               |
| Incorporation                costs               | **-**                                                                                | **720**                                                                  | **-**                                                                  | **720**                                                                | **720**                                                                                                               |
| Legal                                            | **1,146**                                                                            | **-**                                                                    | **6,146**                                                              | **-**                                                                  | **7,646**                                                                                                             |
| Management                fees                   | **3,000**                                                                            | **-**                                                                    | **6,000**                                                              | **-**                                                                  | **12,000**                                                                                                            |
| Office                                           | **775**                                                                              | **-**                                                                    | **1,216**                                                              | **-**                                                                  | **1,398**                                                                                                             |
| Rent                                             | **900**                                                                              | **-**                                                                    | **1,800**                                                              | **-**                                                                  | **3,600**                                                                                                             |
| Telephone                                        | **450**                                                                              | **-**                                                                    | **900**                                                                | **-**                                                                  | **1,800**                                                                                                             |
| Transfer                agent’s fees       | **354**                                                                              | **-**                                                                    | **1,370**                                                              | **-**                                                                  | **1,370**                                                                                                             |
|                                             |                                                                                 |                                                                     |                                                                   |                                                                   |                                                                                                                  |
| **NET                LOSS FROM****OPERATIONS**   | **$****(13,702)**                                                                    | **$****(720)**                                                           | **$****(35,377)**                                                      | **$****(720)**                                                         | **$****(58,036)**                                                                                                     |
|                                             |                                                                                 |                                                                     |                                                                   |                                                                   |                                                                                                                  |
|                                             |                                                                                 |                                                                     |                                                                   |                                                                   |                                                                                                                  |
| **NET                LOSS PER COMMON****SHARE**  |                                                                                 |                                                                     |                                                                   |                                                                   |                                                                                                                  |
|                                             |                                                                                 |                                                                     |                                                                   |                                                                   |                                                                                                                  |
| Basic                and diluted                 | **$****(0.01)**** **                                                            | **$****(0.00)**                                                          | **$****(0.03)**** **                                              | **$****(0.00)**                                                        |                                                                                                                  |
|                                             |                                                                                 |                                                                     |                                                                   |                                                                   |                                                                                                                  |
| **AVERAGE                OUTSTANDING****SHARES** |                                                                                 |                                                                     |                                                                   |                                                                   |                                                                                                                  |
|                                             |                                                                                 |                                                                     |                                                                   |                                                                   |                                                                                                                  |
| Basic                                            | **1,251,000**                                                                        | **750,000**                                                              | **1,251,000**                                                          | **750,000**                                                            |                                                                                                                  |

----

**SIGA      RESOURCES, INC.**

**STATEMENT      OF CASH FLOWS**

|                                                                                                          | **Six                months****ended****January                31,****2008** | **Six                months****ended****January                31,****2007** | **From                January 18,****2007                (date of inception) to****January                31, 2008** |
|---------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------|------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------|
|                                                                                                          |                                                                         |                                                                         |                                                                                                                 |
| **CASH                FLOWS FROM OPERATING****ACTIVITIES:**                                                   |                                                                         |                                                                         |                                                                                                                 |
|                                                                                                          |                                                                         |                                                                         |                                                                                                                 |
| Net                loss                                                                                       | **$                (35,377)**                                                | **$                (720)**                                                   | **$                (58,036)**                                                                                        |
|                                                                                                          |                                                                         |                                                                         |                                                                                                                 |
| Adjustments                to reconcile net loss to net cash provided                by operating activities: |                                                                         |                                                                         |                                                                                                                 |
|                                                                                                          |                                                                         |                                                                         |                                                                                                                 |
| Changes                in accounts payable                                                                    | **4,342**                                                                    | **720**                                                                      | **9,747**                                                                                                            |
| Capital                contributions - expenses                                                               | **8,700**                                                                    | **-**                                                                        | **17,400**                                                                                                           |
|                                                                                                          |                                                                         |                                                                         |                                                                                                                 |
| Net                Cash Provided (Used) in Operations                                                         | **(22,335)**                                                                 | **-**                                                                        | **(30,889)**                                                                                                         |
|                                                                                                          |                                                                         |                                                                         |                                                                                                                 |
| **CASH                FLOWS FROM INVESTING****ACTIVITIES:**                                                   |                                                                         |                                                                         |                                                                                                                 |
|                                                                                                          |                                                                         |                                                                         |                                                                                                                 |
| Proceeds                from loan from related party                                                          | **556**                                                                      | **-**                                                                        | **6,595**                                                                                                            |
|                                                                                                          |                                                                         |                                                                         |                                                                                                                 |
| **CASH                FLOWS FROM FINANCING****ACTIVITIES**                                                    |                                                                         |                                                                         |                                                                                                                 |
|                                                                                                          |                                                                         |                                                                         |                                                                                                                 |
| Proceeds                from issuance of common stock                                                         | **-**                                                                        | **-**                                                                        | **25,800**                                                                                                           |
|                                                                                                          |                                                                         |                                                                         |                                                                                                                 |
| Net                (Decrease) Increase in Cash                                                                | **(21,779)**                                                                 | **-**                                                                        | **1,506**                                                                                                            |
|                                                                                                          |                                                                         |                                                                         |                                                                                                                 |
| Cash                at Beginning of Period                                                                    | **23,285**                                                                   | **-**                                                                        | **-**                                                                                                                |
|                                                                                                          |                                                                         |                                                                         |                                                                                                                 |
| **CASH                AT END OF PERIOD**                                                                      | **$****1,506**                                                               | **$****-**                                                                   | **$****1,506**                                                                                                       |

----

**SIGA      RESOURCES, INC.**

**NOTES      TO FINANCIAL STATEMENTS**

**1.**
**ORGANIZATION**

**2.**
**SUMMARY      OF SIGNIFICANT ACCOUNTING POLICIES**

|   | Basic                and Diluted Net Income (loss) Per                Share |
|--------|-----------------------------------------------------------------------------|

|   | Basic                net income (loss) per share amounts are computed based on the weighted                average number of shares actually outstanding. Diluted net income                (loss)                per share amounts are computed using the weighted average number                of common                and common equivalent shares outstanding as if shares had been issued                on                the exercise of the common share rights unless the exercise becomes                antidulutive and then only the basic per share amounts are shown                in the                report. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**SIGA      RESOURCES, INC.**

**NOTES      TO FINANCIAL STATEMENTS**

**2.**
**SUMMARY      OF SIGNIFICANT ACCOUNTING POLICIES - Continued**

|   | The                carrying amounts of financial instruments are considered by management                to                be their fair value to their short term                maturities. |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**SIGA      RESOURCES, INC.**

**NOTES      TO FINANCIAL STATEMENTS**

**2.**
**SUMMARY      OF SIGNIFICANT ACCOUNTING POLICIES - Continued**

|   | Statement                of Cash Flows |
|--------|----------------------------------------|

|   | For                the purposes of the statement of cash flows, the Company considers                all                highly liquid investments with a maturity of three months or less                to be                cash equivalents. |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Environmental                Requirements |
|--------|-------------------------------------------|

|   | At                the report date environmental requirements related to the mineral                claim                acquired are unknown and therefore any estimate of any future cost                cannot                be made. |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**3.**
**AQUISITION      OF MINERAL CLAIM**

|   | On                March 11, 2007, the Company acquired the Valolo Gold Claim located                in the                Republic of Fiji for the consideration of $5,000 including a geological                report. The Valolo Gold Claim is located 10 miles east of the town                of                Korovou , Fiji. Under Fijian law, the claim remains in good standing                as                long as the Company has an interest in it. There is no annual maintenance                fees or minimum exploration work required on the                Claim. |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

**4.**
**SIGNIFICANT      TRANSACTIONS WITH RELATED PARTY**

**5.**
**CAPITAL      STOCK**

| **6.** | **GOING                  CONCERN** |
|--------|------------------------------------|

|   | The                  Company will need additional working capital to service its debt                  and to                  develop the mineral claims acquired, which raises substantial doubt                  about                  its ability to continue as a going concern. Continuation of the                  Company as                  a going concern is dependent upon obtaining additional working                  capital and                  the management of the Company has developed a strategy, which it                  believes                  will accomplish this objective through additional equity funding,                  and long                  term financing, which will enable the Company to operate for the                  coming                  year. |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**ITEM      2. MANAGEMENT’S DISCUSSION AND ANALYSIS OR **

**PLAN      OF OPERATIONS**

** **

**DESCRIPTION      OF THE PROPERTY**

**Location      and Access**

----

**Property      Geology**

**Previous      Exploration**

**Proposed      Exploration Work - Plan of Operation**

***.***

----

**Competitive      Factors **

**Government      Regulation**

**Environmental      Regulation**

----

**Employees      **

**LIQUIDITY      AND CAPITAL RESOURCES**

----

| Expenses                                                            | Amount                        | Description                                                                                                                                                                                                                                                                     |
|---------------------------------------------------------------------|-------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                |                          |                                                                                                                                                                                                                                                                            |
| Accounting                & Audit                               | $                4,250        |     Fees                to                the internal accountant for preparing the quarter and annual working                papers for the financial statements to be reviewed and examined by                the                independent accountants. |
| Audit                                                               | 4,000                         |     Review                of the quarterly financial statements and examination of the annual                financial statements and rendering an opinion thereon.                                                                                         |
| Bank                charges                                         | 180                           |     Estimated                bank                charges                                                                                                                                                                                                    |
| Exploration                                                         | 10,900                        |     Completion                of                Phase I                                                                                                                                                                                                     |
| Filing                fees                                          | 175                           |     Annual                fee to the Secretary of State for Nevada                                                                                                                                                                                          |
| Office                                                              | 500                           |     Photocopying,                delivery and fax expenses                                                                                                                                                                                                  |
| Transfer                agent’s fees                          | 1,500                         |     Preparation                of                share certificates and other documents periodically required by the                Company                                                                                                                 |
| Estimated                expenses                                   | 21,505                        |                                                                                                                                                                                                                                                                            |
| Accounts                Payable -                January 31, 2008   | 9,747                         |     Represents                the                amounts owed to third party creditors.                                                                                                                                                                     |
| Total                estimated cash needed                          | 31,252                        |                                                                                                                                                                                                                                                                            |
| Less:                cash on hand - January                31, 2008 |  (1,506)                 |                                                                                                                                                                                                                                                                            |
| Additional                cash required                             | $                29,746  |                                                                                                                                                                                                                                                                            |

**Limited      Operating History; Need for Additional Capital**

**.      **

----

**Overview**

**Results      of Operations - six months ended January 31, 2008.**

**Balance      Sheet as at January 31, 2008**

**RISK      FACTORS**

***An      investment in our common stock involves an exceptionally high degree of risk      and      is extremely speculative. In addition to the other information regarding Siga      contained in this Form 10Q-SB, you should consider many important factors in      determining whether to purchase the shares being offered. The following risk      factors reflect the potential and substantial material risks which could be      involved if you decide to purchase shares.***

***We      lack an operating history and have losses, which we expect to continue into      the      future. As a result, we may have to suspend or cease exploration activity or      cease operations.***

----

|   | * | our                ability to locate a profitable mineral property                          |
|--------|---|---------------------------------------------------------------------------------------------|
|   | * | our                ability to locate an economic ore reserve                                |
|   | * | our                ability to develop and profitably mine a mineral                property |
|   | * | our                ability to generate revenues                                             |
|   | * | our                ability to reduce exploration                costs.                      |

***We      have no known ore reserves and we cannot guarantee we will find any gold and/or      silver***
***mineralization      or, if we find gold and/or silver mineralization, that it may be economically      extracted. If we fail to find any gold and/or silver mineralization or if we      are      unable to find gold and/or silver mineralization that may be economically      extracted, we will have to cease operations.***

*** ***
*** ***
*** ***
*** ***
*** ***
*** ***

***Because      the probability of an individual prospect ever having reserves is extremely      remote, in all probability our property does not contain any reserves, and      any      funds spent on exploration will be lost.***

***Because      our officers and directors do not have technical training or experience in      starting, and operating an exploration company nor in managing a public company,      we will have to hire qualified personnel to fulfill these functions. If we      lack      funds to retain such personnel, or cannot locate qualified personnel, we may      have to suspend or cease exploration activity or cease operations which will      result in the loss of your investment.***

***If      we don't raise enough capital for exploration, we will have to delay exploration      or go out of business, which will result in the loss of your investment.***

----

***Since      we are small and have limited capital, we must limit our exploration and as      a      result may not find an ore body***
**.**
***Without      an ore body, we cannot generate revenues and you will lose your investment.***

| ● | Market                prices for the minerals to be produced;                                                                                                                                              |
|---------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| ● | Costs                of bringing the property into production including exploration preparation                of production feasibility studies and construction of production                facilities; |
| ● | Political                climate and/or governmental regulations and controls;                                                                                                                             |
| ● | Ongoing                costs of production;                                                                                                                                                                |
| ● | Availability                and cost of financing; and                                                                                                                                                     |
| ● | Environmental                compliance regulations and                restraints.                                                                                                                         |

***Because      our officers and directors have other outside business activities and may not      be      in a position to devote a majority of their time to our exploration activity,      our exploration activity may be sporadic which may result in periodic      interruptions or suspensions of exploration***

***We      may not have access to all of the supplies and materials we need to begin      exploration which could cause us to delay or suspend exploration activity.***

----

***No      matter how much money is spent on the Valolo Claim, the risk is that we might      never identify a commercially viable ore reserve.***

***Even      if our property were found to contain a deposit, since we have not put a mineral      deposit into production before, we will have to acquire outside expertise.      If we      are unable to acquire such expertise we may be unable to put our property into      production and you may lose your investment.***

*** ***

***Mineral      exploration and development activities are inherently risky and we may be      exposed to environmental liabilities. If such an event were to occur it may      result in a loss of your investment.***

***Even      with positive results during exploration, the Valolo Claim might never be put      into commercial production due to inadequate tonnage, low metal prices or high      extraction costs.***

----

**Risks      Associated with our Shares:**

***Our      officers and directors own a substantial amount of our common stock and will      have substantial influence over our operations.***

***We      anticipate the need to sell additional treasury shares in the future meaning      that there will be a dilution to our existing shareholders resulting in their      percentage ownership in the Company being reduced      accordingly.***

***Since      our securities are subject to penny stock rules, you may have difficulty      reselling your shares***
**.      **

**ITEM      3.**
**CONTROLS      AND PROCEDURES**

**PART      11 - OTHER INFORMATION**

**ITEM      1.**
**LEGAL      PROCEEDINGS**

----

**ITEM      2.**
**UNREGISTERED      SALES OF EQUITY SECURITIES AND USE OF PROCEEDS**

**ITEM      3.**
**DEFAULTS      UPON SENIOR SECURITIES**

**ITEM      4.**
**SUBMISSION      OF MATTERS TO A VOTE OF SECURITY HOLDERS**

**ITEM      5.**
**OTHER      INFORMATION**

**ITEM      6.**
**EXHIBITS      AND REPORTS ON FORM 8-K**

**Exhibits**

| 3.1    |   | Certificate                of Incorporation (incorporated by reference from Siga’s Registration                Statement on Form SB-2 filed on September 5, 2007, Registration No.                333-145879)          |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                                                                                                                                         |
| 3.2    |   | Articles                of Incorporation (incorporated by reference from Siga’s Registration                Statement on Form SB-2 filed on September 5, 2007, Registration                No.333-145879)              |
|   |   |                                                                                                                                                                                                                         |
| 3.3    |   | By-laws                (incorporated by reference from Siga’s Registration Statement on Form SB-2                filed on September 5, 2007, Registration No.                333-145879)                               |
|   |   |                                                                                                                                                                                                                         |
| 4      |   | Stock                Specimen (incorporated by reference from Siga’s Registration Statement on                Form SB-2 filed on September 5, 2007, Registration No.                333-145879)                        |
|   |   |                                                                                                                                                                                                                         |
| 10.1   |   | Transfer                Agent and Registrar Agreement (incorporated by reference from Siga’s                Registration Statement on Form SB-2 filed on September 5, 2007                Registration No. 333-145879) |

----

**SIGNATURES**

|                                   | **SIGA                RESOURCES, INC.**                                                                |
|----------------------------------------|--------------------------------------------------------------------------------------------------------|
|                                   | (Registrant)                                                                                           |
|                                   |                                                                                                   |
|                                   |  ARUN KUMAR                                                                                       |
| Date:                February 13, 2008 |  Arun Kumar                                                                                       |
|                                   | Chief                Executive Officer, President and Director                                         |
|                                   |                                                                                                   |
|                                   |  ROHIT SINGH                                                                                      |
| Date:                February 13, 2008 |  Rohit Singh                                                                                      |
|                                   | Chief                Financial Officer, Chief AccountingOfficer,                Secretary and Director |

----