| [X]            | Quarterly      Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of      1934 |
|----------------|---------------------------------------------------------------------------------------------------|
|           |                                                                                              |
|           | For      the quarterly period ended September 30,      2008                                       |
|           |                                                                                              |
| [  ] | Transition      Report pursuant to 13 or 15(d) of the Securities Exchange Act of      1934        |
|           |                                                                                              |
|           | For      the transition period   to __________                                          |
|           |                                                                                              |
|           | Commission      File Number:  333-140438                                                |

| Nevada                                                              | 26-1909139                             |
|---------------------------------------------------------------------|----------------------------------------|
| (State      or other jurisdiction of incorporation or organization) | (IRS      Employer Identification No.) |

| 13511 Granville Ave.,      Clermont, Florida, 34711 |
|-----------------------------------------------------|
| (Address      of principal executive offices)       |

| 352-729-0150                                                                                 |
|----------------------------------------------------------------------------------------------|
| (Issuer’s      telephone number)                                                       |
| _______________________________________________________________                              |
| (Former      name, former address and former fiscal year, if changed since last      report) |

| [ ]      Large accelerated filer Accelerated filer | [ ]      Non-accelerated filer |
|----------------------------------------------------|--------------------------------|
| [X]      Smaller reporting company                 |                           |

----

Table of Contents

|                                                  | TABLE OF      CONTENTS                                                                           |   Page |
|-------------------------------------------------------|--------------------------------------------------------------------------------------------------|------------------|
|  PART I – FINANCIAL      INFORMATION  |
| Item 1:                                               | Financial Statements                                                                             | 3                |
| Item 2:                                               | Management’s Discussion and Analysis of Financial Condition and      Results of Operations | 4                |
| Item 3:                                               | Quantitative and Qualitative Disclosures About Market      Risk                                  | 10               |
| Item 4T:                                              | Controls and Procedures                                                                          | 10               |
|  PART II – OTHER      INFORMATION     |
| Item 1:                                               | Legal Proceedings                                                                                | 11               |
| Item 1A:                                              | Risk Factors                                                                                     | 11               |
| Item 2:                                               | Unregistered Sales of Equity Securities and Use of      Proceeds                                 | 11               |
| Item 3:                                               | Defaults Upon Senior Securities                                                                  | 13               |
| Item 4:                                               | Submission of Matters to a Vote of Security      Holders                                         | 13               |
| Item 5:                                               | Other Information                                                                                | 14               |
| Item 6:                                               | Exhibits                                                                                         | 14               |

----

Table of Contents

Item 1.   Financial Statements

| Our      unaudited financial statements included in this Form 10-Q are as      follows: |
|-----------------------------------------------------------------------------------------|
|                                                                                    |
| F-1                                                                                     | Balance Sheets as of September 30, 2008, and March 31, 2008      (unaudited); |
|                                                                                    |   |
| F-2                                                                                     | Statements of Operations for the three and six months ended      September 30, 2008 and period from February 5, 2008 (Inception) to      September 30, 2008 (unaudited); |
|                                                                                    |   |
| F-3                                                                                     | Statement of Stockholders’ Equity for period from February 5,      2008 (Inception) to September 30, 2008 (unaudited); |
|                                                                                    |   |
| F-4                                                                                     | Statements of Cash Flows for the six months ended September 30,      2008 and period from February 5, 2008 (Inception) to September 30, 2008      (unaudited); |
|                                                                                    |   |
| F-5                                                                                     | Notes to Unaudited Financial  Statements; |

----

Table of Contents

Balance Sheets

| ASSETS                                                                                                                                                                  |                   |       |               |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------|------------|--------------------|
|                                                                                                                                                                    |                   |       |               |
|                                                                                                                                                                    | September      30,2008 |       | March      31,2008 |
|                                                                                                                                                                    | (unaudited)            |       | (audited)          |
| CURRENT      ASSETS                                                                                                                                                     |                   |       |               |
| Cash      and cash equivalents                                                                                                                                          | $                      | 2,637,702  |               | $ | 15,150 |
| Depository      funds                                                                                                                                                   |                   | 8,538,958  |               |   | - |
| Accounts      receivable                                                                                                                                                |                   | 1,503      |               |   | - |
| Prepaid      expenses                                                                                                                                                   |                   | 103,967    |               |   | - |
|      Inventory                                                                                                                                 |                   | 62,917     |               |   | - |
|                                                                                                                                                                    |                   |       |               |   |   |
| Total      Current Assets                                                                                                                                               |                   | 11,345,047 |               |   | 15,150 |
|                                                                                                                                                                    |                   |       |               |   |   |
| PROPERTY      AND EQUIPMENT, net                                                                                                                                        |                   | 5,272,980  |               |   | 545,417 |
|                                                                                                                                                                    |                   |       |               |   |   |
| OTHER      ASSETS                                                                                                                                                       |                   |       |               |   |   |
|        Deposits                                                                                                                      |                   | 1,555      |               |   | - |
|                                                                                                                                                                    |                   |       |               |   |   |
| Total      Property and Equipment                                                                                                                                       |                   | 1,555      |               |   | - |
|                                                                                                                                                                    |                   |       |               |   |   |
| TOTAL      ASSETS                                                                                                                                                       | $                      | 16,619,582 |               | $ | 560,567 |
|                                                                                                                                                                    |                   |       |               |   |   |
| LIABILITIES AND      STOCKHOLDERS' EQUITY                                                                                                                               |                   |       |               |   |   |
| CURRENT      LIABILITIES                                                                                                                                                |                   |       |               |   |   |
| Accounts      payable and accrued expenses                                                                                                                              | $                      | 1,351,694  |               | $ | - |
| Notes      payable - related parties                                                                                                                                    |                   | 20,000     |               |   | 200,000 |
|                                                                                                                                                                    |                   |       |               |   |   |
| Total      Current Liabilities                                                                                                                                          |                   | 1,371,694  |               |   | 200,000 |
|                                                                                                                                                                    |                   |       |               |   |   |
| LONG-TERM      LIABILITIES                                                                                                                                              |                   |       |               |   |   |
| Notes      payable                                                                                                                                                      |                   | 1,049,000  |               |   | - |
|                                                                                                                                                                    |                   |       |               |   |   |
| Total      Liabilities                                                                                                                                                  |                   | 2,420,694  |               |   | 200,000 |
|                                                                                                                                                                    |                   |       |               |   |   |
| STOCKHOLDERS'      EQUITY                                                                                                                                               |                   |       |               |   |   |
|                                                                                                                                                                         |                   |       |               |   |   |
| Preferred      stock, Series A, $0.001 par value, 10,000,000 shares authorized,      400,000      shares issued and outstanding                                         |                   | 400        |               |   | 400 |
| Preferred      stock, Series B, $0.001 par value, 5,000,000 shares authorized,      -0- and      36,500 shares issued and outstanding, respectively                     |                   | -          |               |   | 37 |
| Preferred      stock, Series C, $0.001 par value, 5,000,000 shares      authorized, 14,130 and no      shares issued and outstanding, respectively            |                   | 14         |               |   | - |
| Common      stock, $0.001 par value, 100,000,000 shares authorized,      26,013,300 and      7,000,000 shares  issued and outstanding,      respectively |                   | 26,013     |               |   | 7,000 |
| Additional      paid-in capital                                                                                                                                         |                   | 14,739,807 |               |   | 357,713 |
| Deficit      accumulated during the development stage                                                                                                                   |                   | (567,346)  |               |   | (4,583) |
|                                                                                                                                                                    |                   |       |               |   |   |
| Total      Stockholders' Equity                                                                                                                                         |                   | 14,198,888 |               |   | 360,567 |
|                                                                                                                                                                    |                   |       |               |   |   |
| TOTAL      LIABILITIES AND STOCKHOLDERS' EQUITY                                                                                                                         | $                      | 16,619,582 |               | $ | 560,567 |

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Table of Contents

Statements of Operations

|                                             | For      the ThreeMonths      EndedSeptember      30,2008 |       | For      the SixMonths      EndedSeptember      30,2008 |   | From      Inceptionon February      5,2008      ThroughSeptember      30,2008 |
|--------------------------------------------------|-----------------------------------------------------------|------------|---------------------------------------------------------|--------|-------------------------------------------------------------------------------|
|                                             |                                                      |       |                                                    |   |                                                                          |
| REVENUES                                         | $                                                         | 4,282      |                                                    | $      | 14,516                                                                        |   | $ | 14,516 |
| COST      OF SALES                               |                                                      | 2,592      |                                                    |   | 3,935                                                                         |   |   | 3,935 |
|                                             |                                                      |       |                                                    |   |                                                                          |   |   |   |
| Gross      Profit                                |                                                      | 1,690      |                                                    |   | 10,581                                                                        |   |   | 10,581 |
|                                             |                                                      |       |                                                    |   |                                                                          |   |   |   |
| OPERATING      EXPENSES                          |                                                      |       |                                                    |   |                                                                          |   |   |   |
|                                             |                                                      |       |                                                    |   |                                                                          |   |   |   |
| Depreciation      expense                        |                                                      | 13,750     |                                                    |   | 32,083                                                                        |   |   | 36,666 |
| General      and administrative                  |                                                      | 435,014    |                                                    |   | 575,896                                                                       |   |   | 575,905 |
|                                             |                                                      |       |                                                    |   |                                                                          |   |   |   |
| Total      Operating Expenses                    |                                                      | 448,764    |                                                    |   | 607,979                                                                       |   |   | 612,571 |
|                                             |                                                      |       |                                                    |   |                                                                          |   |   |   |
| LOSS      FROM OPERATIONS                        |                                                      | (447,074)  |                                                    |   | (597,398)                                                                     |   |   | (601,990) |
|                                             |                                                      |       |                                                    |   |                                                                          |   |   |   |
| OTHER      INCOME (EXPENSES)                     |                                                      |       |                                                    |   |                                                                          |   |   |   |
|                                             |                                                      |       |                                                    |   |                                                                          |   |   |   |
| Interest      income                             |                                                      | 50,075     |                                                    |   | 50,075                                                                        |   |   | 50,075 |
| Interest      expense                            |                                                      | (15,440)   |                                                    |   | (15,440)                                                                      |   |   | (15,440) |
|                                             |                                                      |       |                                                    |   |                                                                          |   |   |   |
| Total      Other Income (Expenses)               |                                                      | 34,635     |                                                    |   | 34,635                                                                        |   |   | 34,635 |
|                                             |                                                      |       |                                                    |   |                                                                          |   |   |   |
| NET      LOSS BEFORE INCOME TAXES                |                                                      | (412,439)  |                                                    |   | (562,763)                                                                     |   |   | (567,355) |
|                                             |                                                      |       |                                                    |   |                                                                          |   |   |   |
| Income      taxes                                |                                                      | -          |                                                    |   | -                                                                             |   |   | - |
|                                             |                                                      |       |                                                    |   |                                                                          |   |   |   |
| NET      LOSS                                    | $                                                         | (412,439)  |                                                    | $      | (562,763)                                                                     |   | $ | (567,355) |
|                                             |                                                      |       |                                                    |   |                                                                          |   |   |   |
| BASIC      LOSS PER COMMON SHARE                 | $                                                         | (0.02)     |                                                    | $      | (0.03)                                                                        |   |   |   |
|                                             |                                                      |       |                                                    |   |                                                                          |   |   |   |
| WEIGHTED      AVERAGE NUMBER OF                  |                                                      |       |                                                    |   |                                                                          |   |   |   |
|    COMMON      SHARES OUTSTANDING |                                                      | 25,286,300 |                                                    |   | 19,190,867                                                                    |   |   |   |

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Table of Contents

Statements of Stockholders' Equity

|                                                      | Preferred      Stock                                                                  |   | Common      Stock |                                                                            | AdditionalPaid-In |                                                                                                                | Accumulated |    |                                                                                  |   |
|-----------------------------------------------------------|---------------------------------------------------------------------------------------|--------|-------------------|---------------------------------------------------------------------------------|-------------------|---------------------------------------------------------------------------------------------------------------------|-------------|---------|---------------------------------------------------------------------------------------|--------|
|                                                      | Shares                                                                                |   | Amount            |                                                                            | Shares            |                                                                                                                | Amount      |    | Capital                                                                               |   | Deficit |   | Total |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Balance,      February 5, 2008                            |               - |   |  $           |              - |              |                    - |        |  $ |               - |   |  $ |                   - |   |  $ |                 - |   |  $ |                    - |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Common      shares issued to founders                     |               - |   |              |              - |              |     7,000,000                                                                                   |        |    |       7,000                                             |   |   |          (6,850) |   |   |                 - |   |   |               150 |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Series      A preferred shares                            |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
|   issued      to founders                       |   400,000                                                                   |   |              |         400                             |              |                    - |        |    |               - |   |   |             (400) |   |   |                 - |   |   |                    - |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Series      B preferred shares issued in a                |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |
|    private      placement at $10 per share |     36,500                                                        |   |              |           37                  |              |                    - |        |    |               - |   |   |       364,963 |   |   |                 - |   |   |        365,000 |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Net      loss from inception                              |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
|    through      March 31, 2008             |               - |   |              |              - |              |                    - |        |    |               - |   |   |                   - |   |   |        (4,583) |   |   |          (4,583) |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Balance,      March 31, 2008                              |   436,500                                                                   |   |              |         437                             |              |     7,000,000                                                                                   |        |    |       7,000                                             |   |   |       357,713 |   |   |        (4,583) |   |   |        360,567 |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Recapitalization                                          |               - |   |              |              - |              |   20,759,300                                                                                              |        |    |     20,759                                                        |   |   |           7,099 |   |   |                 - |   |   |          27,858 |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Common      shares returned and cancelled                 |               - |   |              |              - |              |   (3,200,000)                                                                                             |        |    |      (3,200)                                                 |   |   |           3,200 |   |   |                 - |   |   |                    - |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Series      B preferred shares issued in a                |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |
|    private      placement at $10 per share |     44,000                                                        |   |              |           44                  |              |                    - |        |    |               - |   |   |       439,956 |   |   |                 - |   |   |        440,000 |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Series      B preferred shares                            |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
|   converted      to common                      |   (80,500)                                                                  |   |              |         (81)                            |              |     1,449,000                                                                                   |        |    |       1,449                                             |   |   |          (1,368) |   |   |                 - |   |   |                    - |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Common      shares issued for services                    |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
|    at      $6.13 per share                 |               - |   |              |              - |              |            5,000                                             |        |    |              5       |   |   |         30,645 |   |   |                 - |   |   |          30,650 |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Series      C preferred shares issued in a                |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |
|   private      placement at $1,000 per share    |     14,130                                                        |   |              |           14                  |              |                    - |        |    |               - |   |   |  14,129,986 |   |   |                 - |   |   |   14,130,000 |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Dividends      on preferred stock                         |               - |   |              |              - |              |                    - |        |    |               - |   |   |      (227,424) |   |   |                 - |   |   |      (227,424) |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Net      loss for the six months ended                    |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
|    through      September 30, 2008         |               - |   |              |              - |              |                    - |        |    |               - |   |   |                   - |   |   |    (562,763) |   |   |      (562,763) |
|                                                      |                                                                                  |   |              |                                                                            |              |                                                                                                                |        |    |                                                                                  |   |   |   |   |   |   |   |   |   |
| Balance,      September 30, 2008                          |   414,130                                                                   |   | $                 |         414                             |              |   26,013,300                                                                                              |        | $       |     26,013                                                        |   | $ |  14,739,807 |   | $ |    (567,346) |   | $ |   14,198,888 |

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Statements of Cash Flows

|                                                                                                                       | For      the SixMonths      EndedSeptember      30,2008 |        | From      Inceptionon February      5,2008      ThroughSeptember      30,2008 |
|----------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------|-------------|-------------------------------------------------------------------------------|
|                                                                                                                       |                                                    |        |                                                                          |
| OPERATING      ACTIVITIES                                                                                                  |                                                    |        |                                                                          |
|                                                                                                                       |                                                    |        |                                                                          |
|             Net loss                                                                         | $                                                       | (562,763)   |                                                                          | $ | (567,346) |
| Adjustments      to Reconcile Net Loss to Net                                                                              |                                                    |        |                                                                          |   |   |
| Cash      Used in Operating Activities:                                                                                    |                                                    |        |                                                                          |   |   |
| Depreciation      expense                                                                                                  |                                                    | 32,083      |                                                                          |   | 36,666 |
| Shares      issued for services                                                                                            |                                                    | 30,650      |                                                                          |   | 30,650 |
| Changes      in operating assets and liabilities:                                                                          |                                                    |        |                                                                          |   |   |
| (Increase)      decrease in prepaid expenses                                                                               |                                                    | (105,522)   |                                                                          |   | (105,522) |
| (Increase)      decrease in accounts receivable                                                                            |                                                    | (1,503)     |                                                                          |   | (1,503) |
| (Increase)      decrease in depository accounts                                                                            |                                                    | (8,538,958) |                                                                          |   | (8,538,958) |
| (Increase)      decrease in inventory                                                                                      |                                                    | (62,917)    |                                                                          |   | (62,917) |
| Increase      (decrease) in accounts payable                                                                               |                                                    |        |                                                                          |   |   |
| and      accrued expenses                                                                                                  |                                                    | 1,152,128   |                                                                          |   | 1,152,128 |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
| Net      Cash Used in Operating Activities                                                                                 |                                                    | (8,056,802) |                                                                          |   | (8,056,802) |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
| INVESTING      ACTIVITIES                                                                                                  |                                                    |        |                                                                          |   |   |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
| Purchase      of property and equipment                                                                                    |                                                    | (3,710,646) |                                                                          |   | (4,060,646) |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
| Net      Cash Used in Investing Activities                                                                                 |                                                    | (3,710,646) |                                                                          |   | (4,060,646) |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
| FINANCING      ACTIVITIES                                                                                                  |                                                    |        |                                                                          |   |   |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
| Repayment      of notes payable                                                                                            |                                                    | (200,000)   |                                                                          |   | (200,000) |
| Borrowings      of notes payable                                                                                           |                                                    | 20,000      |                                                                          |   | 20,000 |
| Issuance      of common shares for cash                                                                                    |                                                    | -           |                                                                          |   | 150 |
| Issuance      of preferred shares for cash                                                                                 |                                                    | 14,570,000  |                                                                          |   | 14,935,000 |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
| Net      Cash Provided by Financing Activities                                                                             |                                                    | 14,390,000  |                                                                          |   | 14,755,150 |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
| NET      DECREASE IN CASH                                                                                                  |                                                    | 2,622,552   |                                                                          |   | 2,637,702 |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
| CASH      AT BEGINNING OF PERIOD                                                                                           |                                                    | 15,150      |                                                                          |   | - |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
| CASH      AT END OF PERIOD                                                                                                 | $                                                       | 2,637,702   |                                                                          | $ | 2,637,702 |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
| SUPPLEMENTAL      DISCLOSURES OF                                                                                           |                                                    |        |                                                                          |   |   |
| CASH      FLOW INFORMATION                                                                                                 |                                                    |        |                                                                          |   |   |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
| CASH      PAID FOR:                                                                                                        |                                                    |        |                                                                          |   |   |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
|                    Interest | $                                                       | 12,440      |                                                                          | $ | 12,440 |
| Income      taxes                                                                                                          | $                                                       | -           |                                                                          | $ | - |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
| NON      CASH FINANCING ACTIVITIES:                                                                                        |                                                    |        |                                                                          |   |   |
|                                                                                                                       |                                                    |        |                                                                          |   |   |
| Property      purchased for notes payables                                                                                 | $                                                       | 1,049,000   |                                                                          | $ | 1,249,000 |

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BLUE EARTH SOLUTIONS, INC.

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Table of Contents

|  Raw materials   | $      | 52,550 |
|----------------------------|--------|--------|
|  Finished goods  |   | 10,367 |
|  Work in      process |   | -      |
|                       |   |   |
|  Total      | $      | 62,917 |

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Item 2.     Management’s Discussion and Analysisof Financial Condition and Results of Operations

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| Item                                                 | Average      Cost of Opening |
|------------------------------------------------------|------------------------------|
| Building      and improvements                       | $                            | 3,069,188 |
| Processing      Line One                             | $                            | 2,369,500 |
| Processing      Line Two                             | $                            | 755,000 |
| Equipment,      electrical, etc common to both lines | $                            | 440,000 |
| Material      Handling Equipment                     | $                            | 98,600 |
| Recycling      equipment                             | $                            | 25,500 |
| Transportation      equipment                        | $                            | 900,000 |
| Miscellaneous      Maintenance and Safety Equipment  | $                            | 14,500 |
| Office      Furniture                                | $                            | 21,750 |
| Operational      and production Technology           | $                            | 742,800 |
| Other      Start up expenses                         | $                            | 416,950 |
|                                                 | $                            |   |
| Total                                                | $                            | 8,853,788 |

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Item 3.     Quantitative and QualitativeDisclosures About Market Risk

Item 4T.     Controls andProcedures

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Item 1.     Legal Proceedings

Item 1A:  Risk Factors

Item 2.     Unregistered Sales of EquitySecurities and Use of Proceeds

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Item 3.     Defaults upon SeniorSecurities

Item 4.     Submission of Matters to a Vote ofSecurity Holders

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Item 5.     Other Information

Item 6.      Exhibits

| ExhibitNumber | Description      of Exhibit                                                                                                                                                         |
|---------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31.1          | Certification of Chief Executive Officer pursuant to 18      U.S.C. Section 1350, as adopted pursuant to Section 302 of the      Sarbanes-Oxley Act of 2002                              |
| 31.2          | Certification of Chief Financial Officer pursuant to 18      U.S.C. Section 1350, as adopted pursuant to Section 302 of the      Sarbanes-Oxley Act of 2002                              |
| 32.1          | Certification of Chief Executive Officer and Chief      Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant      to Section 906 of the Sarbanes-Oxley Act of  2002 |

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|   | Blue      Earth Solutions, Inc.                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| Date:  | November      14, 2008                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|   | By:       /s/Patricia      Cohen                                                        Patricia      CohenTitle:    Chief      Executive Officer andDirector |