UNITED
STATES


SECURITIES
AND EXCHANGE COMMISSION


Washington,
D.C. 20549





FORM
10-QSB


(Mark
One)




QUARTERLY
REPORT UNDER SECTION 13 OR 15(d) OF THE


SECURITIES
EXCHANGE ACT OF
1934




For the
quarterly period ended January 31, 2008





TRANSITION
REPORT UNDER SECTION 13 or 15(d) OF THE EXCHANGE ACT




For the
transition period from ___________ to _____________




Commission
file number 333-140306





BBN
GLOBAL CONSULTING, INC.





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





Nevada
            
            20-2356853(State
      or other jurisdiction of incorporation or organization)
            
            (IRS
      Employer Identification No.)





Hank
      Cohn
              14
      Charlotte Drive
              Spring
      Valley, NY 10977
              (Address
      of principal executive offices)





845-661-0708(Issuer's
      telephone number)





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





Check
whether the registrant (1) filed all reports required to be filed by Section 13
or 15(d) of the Exchange Act during the past 12 months (or for such shorter
period that the registrant was required to file such reports), and (2) has been
subject to such filing requirements for the past 90 days.  Yes x     No
o





State the
number of shares outstanding of each of the issuer’s classes of common equity,
as of the latest practicable date: 10,000,000 shares of Common Stock, as of
March 1, 2008.





Indicate
by check mark whether the Registrant is a shell company (as defined in Rule
12b-2 of the Securities Exchange Act of 1934) (check one): Yes o   No x




Transitional
Small Business Disclosure Format (check one): Yes o    No x









1


















BBN
GLOBAL CONSULTING, INC.





Page
      NumberPART I
      - Financial
      InformationItem
      1 - Unaudited Financial
      Information:Balance
      Sheet at January 31, 2008 (unaudited) and October 31, 2007
            3Statements of Operations for the Three Months Ended
              January
      31,2008 and 2007 (Unaudited)
            4Statements
      of Cash Flows for the Three Months Ended
              January
      31, 2008 and 2007 (Unaudited)
            5Notes to Unaudited Financial Statements (Unaudited)
            6Item
      2. Management’s
      Discussion and Analysis or Plan of Operation
            9Item
      3.  Controls and
      Procedures
            12PART II - Other
      Information (Items 1-6)
            13











2










BBN
GLOBAL CONSULTING, INC.





Balance
Sheets





ASSETSJanuary
      31, 2008
            
            
            October
      31,2007(Unaudited)CURRENT
      ASSETS:Assets
      of discontinued operations
            
            $
            -
            
            
            $
            41,282TOTAL
      ASSETS
            
            $
            -
            
            
            $
            41,282LIABILITIES
      AND STOCKHOLDERS’ EQUITYCURRENT
      LIABILITIES:Accrued
      expenses
            
            $
            1,500
            
            
            $
            -Liabilities
      of discontinued operations
            
            
            -
            
            
            
            7,740Total
      Current Liabilities
            
            
            1,500
            
            
            
            7,740STOCKHOLDERS’
      EQUITY:Preferred
      stock at $0.001 par value; 1,000,000
              shares
      authorized; no shares issued or outstanding
            
            
            -
            
            
            
            -Common
      stock at $0.001 par value; 74,000,000 shares
              authorized;
      9,760,000 shares issued and outstanding
            
            
            9,760
            
            
            
            9,760Additional
      paid-in capital
            
            
            49,895
            
            
            
            49,895Accumulated
      deficit
            
            
            (61,155
            )
            
            
            (26,113
            )Total
      Stockholders’ Equity
            
            
            (1,500
            )
            
            
            33,542TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY
            
            $
            -
            
            
            $
            41,282




See
accompanying notes to the financial statements.










3







BBN
GLOBAL CONSULTING, INC.





Statements
of Operations


For the
Three Months Ended January 31, 2008 and 2007


(Unaudited)




2008
            
            
            2007Operating
      expensesGeneral
      and administrative
            
            $
            1,500
            
            
            $
            -Loss
      from continuing operations before income taxes
            
            
            1,500
            
            
            
            -Income
      taxes
            
            
            -
            
            
            
            -Loss
      from continuing operations
            
            
            (1,500
            )
            
            
            -Loss
      from discontinued operations, net of tax
            
            
            -
            
            
            
            (18,621
            )Loss
      on sale of discontinued operations, net of tax
            
            
            (33,542
            )
            
            
            -Net
      Loss
            
            
            -
            
            
            
            (18,621
            )$
            (35,042
            )
            
            $
            (18,621
            )Net
      income (loss) per common share- basic and dilutedContinuing
      operations
            
            $
            (0.00
            )
            
            $
            (0.00
            )Discontinued
      operations
            
            
            (0.00
            )
            
            
            (0.00
            )
      )Net
      loss per common share- basic and diluted
            
            $
            (0.00
            )
            
            $
            (0.00
            ))Weighted
      average number of common shares outstanding – basic and
      diluted
            
            
            9,760,000
            
            
            
            9,741,315




See
accompanying notes to the financial statements.














4

















BBN
GLOBAL CONSULTING, INC.





Statements
of Cash Flows


For the
Three Months Ended January 31, 2008 and 2007


(Unaudited)




2008
            
            
            2007CASH
      FLOWS FROM OPERATING ACTIVITIES:Net
      income (loss)
            
            $
            (35,042
            )
            
            $
            611Adjustments
      to reconcile net income (loss) to net
              cash
      used in operating activities:Depreciation
            
            
            -
            
            
            
            505Loss
      from sale of discontinued operations
            
            
            33,542
            
            
            
            -Changes
      in net operating assets
            
            
            1,500
            
            
            
            (3,447
            )Net
      Cash Used in Operating Activities
            
            
            -
            
            
            
            (2,331
            )CASH
      FLOWS FROM INVESTING ACTIVITIES:Cash
      relinquished on sale of discontinued operations
            
            
            (985
            )
            
            
            (6,420
            )CASH
      FLOWS FROM FINANCING ACTIVITIES:Sale
      of shares
            
            
            -
            
            
            
            900Net
      Cash Provided by Financing Activities
            
            
            -
            
            
            
            900NET
      DECREASE IN CASH
            
            
            (985
            )
            
            
            (7,851
            )CASH
      AT BEGINNING OF PERIOD
            
            
            985
            
            
            
            7,851CASH
      AT END OF PERIOD
            
            $
            -
            
            
            $
            -





See
accompanying notes to the financial statements.











5






BBN
GLOBAL CONSULTING, INC.





January
31, 2008





Notes
to Financial Statements


(Unaudited)








NOTE 1
-                   ORGANIZATION





BBN
Global Consulting, Inc. ("BBN" or the “Company”) was incorporated on March 15,
2005 under the laws of the State of Nevada and realized its first revenues in
November 2005. It was formed to be a consulting firm with a mission of providing
strategic business planning and management consulting to small domestic
companies and to assist medium sized companies in China and Brazil to establish
a business presence in the United States.





On
September 15, 2007 (the “Effective Date”), pursuant to the terms of a Stock
Purchase Agreement, Hank Cohn purchased 8,00,000 shares of the issued and
outstanding common stock of BBN Global Consulting (the “Company”) from Dr S.
Craig Barton, Patricia Barton, and Stefan Burstin, shareholders of the Company,
for $650,000 in cash. The total of 8,000,000 shares represents 82% of the issued
and outstanding common stock of the Company. All proceeds were paid to the
Sellers.  No proceeds were paid to the Company.





As part
of the acquisition, and pursuant to the Stock Purchase Agreement, the following
changes to the Company’s directors and officers have occurred:





As of
September 15, 2007, Hank Cohn was appointed to the Board of Directors of
the Company and the other two directors resigned.  Also as of
September 15, 2007, Hank Cohn was appointed as the Company’s President, Chief
Executive Officer, Chief Financial Officer, Chairman of the Board, and
Secretary.





In
connection with the change in control, the Company changed its executive offices
to 14 Charlotte Drive, Spring Valley, NY 10977.







BBN is
currently an inactive company seeking merger and business operations
opportunities.  Since November 1, 2007 the Company has ceased
operations, and all previous business activities have been
discontinued.  The Company has no subsidiaries.







NOTE 2
-  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES





Basis of
presentation





The
accompanying interim financial statements for the three month period ended
January 31, 2008 and the related notes have been prepared in accordance with
accounting principles generally accepted in the United States of America (“U.S.
GAAP”) for interim financial information and with the rules and regulations of
the United States Securities and Exchange Commission (“SEC”) Article 10 of
Regulation S-X. Accordingly, they do not include all of the information and
footnotes required by the U.S. GAAP for complete financial statements. In the
opinion of management, all adjustments (consisting of normal recurring accruals)
considered necessary for a fair presentation of the financial position, results
of operations and cash flows for the interim periods have been included..
  These financial statements should be read in conjunction with the
Company’s audited financial statements and notes thereto for the fiscal year
ended October 31, 2007 as included in the Company’s annual report on Form 10-KSB
as filed on February 4, 2008. The results of operations realized during an
interim period are not necessarily indicative of results to be expected for a
full year.





Reclassification





Certain
amounts in the prior period financial statements have been reclassified to
conform to the current period presentation. These reclassifications had no
effect on reported losses.





Estimates





The
preparation of financial statements in conformity with U.S. GAAP requires
management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at
the date of the financial statements as well as the reported amount of revenues
and expenses during the reporting period. Actual results could differ from these
estimates.






6





Net income (loss) percommonshare





Basic net
income (loss) per common share is computed by dividing net income (loss) by the
weighted average number of shares of common stock outstanding during the period.
Diluted net income (loss) per common share is computed by dividing net income
(loss) by the weighted average number of shares of common stock and potentially
outstanding shares of common stock during each period. There are no potentially
dilutive shares outstanding.





Recently Issued Accounting
Pronouncements





In June
2003, the Securities and Exchange Commission (“SEC”) adopted final rules under
Section 404 of the Sarbanes-Oxley Act of 2002 (“Section 404”), as amended by SEC
Release No. 33-8889 on February 1, 2008. Commencing with its annual report for
the fiscal year ending October 31, 2009, the Company will be required to include
a report of management on its internal control over financial reporting. The
internal control report must include a statement





·
            of
      management’s responsibility for establishing and maintaining adequate
      internal control over its financial
reporting;





·
            of
      management’s assessment of the effectiveness of its internal control over
      financial reporting as of year end;
and





·
            of
      the framework used by management to evaluate the effectiveness of the
      Company’s internal control over financial
  reporting.





Furthermore,
in the following fiscal year, it is required to file the auditor’s attestation
report separately on the Company’s internal control over financial reporting on
whether it believes that the Company has maintained, in all material respects,
effective internal control over financial reporting.





On
September 15, 2006, the FASB issued FASB Statement No. 157 “Fair Value Measurements”
(“SFAS No. 157”).  SFAS No. 157 defines fair value, establishes a
framework for measuring fair value and expands disclosures about fair value
measurements.  SFAS No. 157 is effective as of the beginning of the
first fiscal year beginning after November 15, 2007.  The Company does
not anticipate that the adoption of this statement will have a material effect
on the Company’s financial condition and results of operations.





On February 15, 2007, the FASB issued
FASB Statement No. 159“The
Fair Value Option for Financial Assets and Financial Liabilities: Including an
amendment of FASB Statement No. 115” (“SFAS No. 159”). SFAS No. 159
permits all entities to elect to measure many financial instruments and certain
other items at fair value with changes in fair value reported in earnings. SFAS
No. 159 is effective as of the beginning of the first fiscal year that begins
after November 15, 2007, with earlier adoption permitted. The Company does not
anticipate that the adoption of this statement will have a material effect on
the Company’s financial condition and results of operations.





In June
2007, the Emerging Issues Task Force of the FASB issued EITF Issue No. 07-3
“Accounting for Nonrefundable
Advance Payments for Goods or Services to be Used in Future Research and
Development Activities” (“EITF Issue No. 07-3”) which is effective for
fiscal years beginning after December 15, 2007.  EITF Issue No. 07-3
requires that nonrefundable advance payments for future research and development
activities be deferred and capitalized.  Such amounts will be
recognized as an expense as the goods are delivered or the related services are
performed.  The Company does not expect the adoption of EITF Issue No.
07-3 to have a material impact on the financial results of the
Company.





In
December 2007, the FASB issued FASB Statement No. 141 (Revised 2007)“Business Combinations”
(“SFAS No. 141(R)”), which requires the Company to record fair value estimates
of contingent consideration and certain other potential liabilities during the
original purchase price allocation, expense acquisition costs as incurred and
does not permit certain restructuring activities previously allowed under
Emerging Issues Task Force Issue No. 95-3 to be recorded as a component of
purchase accounting.  SFAS No. 141(R) applies prospectively to
business combinations for which the acquisition date is on or after the
beginning of the first annual reporting period beginning on or after December
15, 2008, except for the presentation and disclosure requirements, which shall
be applied retrospectively for all periods presented. The Company will adopt
this standard at the beginning of the Company’s fiscal year ending October 31,
2009 for all prospective business acquisitions. The Company has not determined
the effect that the adoption of SFAS No. 141(R) will have on the financial
results of the Company.





In
December 2007, the FASB issued FASB Statement No. 160“Noncontrolling Interests in
Consolidated Financial Statements - an amendment of ARB No. 51” (“SFAS
No. 160”), which causes noncontrolling interests in subsidiaries to be included
in the equity section of the balance sheet.  SFAS No. 160 applies
prospectively to business combinations for which the acquisition date is on or
after the beginning of the first annual reporting period beginning on or after
December 15, 2008, except for the presentation and disclosure requirements,
which shall be applied retrospectively for all periods presented.  The
Company will adopt this standard at the beginning of the Company’s fiscal year
ending October 31, 2009 for all prospective business
acquisitions.  The Company has not determined the effect that the
adoption of SFAS No. 160 will have on the financial results of the
Company.








7





Management
does not believe that any recently issued, but not yet effective accounting
pronouncements, if adopted, would have a material effect on the accompanying
financial statements.





NOTE 3 -
GOING CONCERN





The
accompanying financial statements have been prepared on a going concern basis
which contemplates the realization of assets and satisfaction of liabilities in
the normal course of business. At January 31, 2008, the Company is currently
inactive, and is now seeking merger opportunities.  Since November 1,
2007 the Company has ceased operations, and all previous business activities
have been discontinued.   These factors, among others, indicate
that the Company's continuation as a going concern is dependent upon its ability
to find a merger candidate. The financial statements do not include any
adjustments related to the amounts and classification of liabilities that might
be necessary should the Company be unable to continue in existence.

































8




ITEM
2





MANAGEMENT’S
DISCUSSION AND ANALYSIS OR PLAN


OF
OPERATION







Safe Harbor Statement
under the Private Securities Litigation Reform Act of 1995




Information
set forth herein contains "forward-looking statements" which can be identified
by the use of forward-looking terminology such as "believes," "expects," "may,”
“should" or "anticipates" or the negative thereof or other variations thereon or
comparable terminology, or by discussions of strategy. No assurance can be given
that the future results covered by the forward-looking statements will be
achieved. The Company cautions readers that important factors may affect the
Company’s actual results and could cause such results to differ materially from
forward-looking statements made by or on behalf of the Company.  These
factors include the Company’s lack of historically profitable operations,
dependence on key personnel, the success of the Company’s business, ability to
manage anticipated growth and other factors identified in the Company's filings
with the Securities and Exchange Commission, press releases and/or other public
communications.





Introduction





We were
formed in March 2005 and realized our first revenue in November 2005. We were
formed to be a consulting firm with a mission of providing strategic business
planning and management consulting to small domestic companies and to assist
medium sized companies in China and Brazil to establish a business presence in
the United States. We were engaged by early stage companies.





As of
November 1, 2007, the Company discontinued its operations and currently has no
assets and minimal liabilities. BBN does not have any credit facilities or other
commitments for debt or equity financing. No assurances can be given that
advances when needed will be available.  As a result of the foregoing, we
have recently begun to explore our options regarding the development of a new
business plan and direction. We are currently engaged in discussions with a
company regarding the possibility of a reverse triangular merger (the “Merger”)
involving our company. At this stage, no definitive terms have been agreed to,
and neither party is currently bound to proceed with the Merger.





Results
of Operations




Expenses
for the quarter ended January 31, 2008 totaled $1,500 resulting in a loss of
$1,500.  Expenses of $1,500 for the quarter consisted solely of
general and administrative expenses.




Capital
Resources and Liquidity




As of
January 31, 2008 we had no cash and no current assets. We can not satisfy our
cash requirements for the next twelve months with our current cash. We cannot
assure investors that adequate revenues will be generated. In the absence of our
projected revenues, we may be unable to proceed with our plan of operations.
Without adequate revenues or obtaining additional capital, we do not anticipate
being able to continue with our present activities and we will require financing
to potentially achieve our profit, revenue, and growth goals.




At
January 30, 2008, we had an accumulated deficit during the development stage of
$61,155.  Since our inception, we have generated limited revenues and
have minimal cash resources.  These conditions raise substantial doubt
about our ability to continue as a going concern.  For the
twelve-month subsequent period, we anticipate that our minimum operating cash
requirements to continue as a going concern will be approximately $35,000. We do
not anticipate the purchase or sale of any significant equipment. We also do not
expect any significant additions to the number of employees. The foregoing
represents our best estimate of our cash needs based on current planning and
business conditions. The exact allocation, purposes and timing of any monies
raised in subsequent private financings may vary significantly depending upon
the exact amount of funds raised and our progress with the execution of our
business plan.




We
believe that we will need additional funds to proceed with our business plan for
the development and marketing of our core services. We anticipate that depending
on market conditions and our plan of operations, we may incur operating losses
in the foreseeable future. Therefore, our auditors have raised substantial doubt
about our ability to continue as a going concern.





Private
capital, if sought, will be sought from former business associates of our
president or private investors referred to us by those business associates. To
date, we have not sought any funding source and have not authorized any person
or entity to seek out funding on our behalf. If a market for our shares ever
develops, of which there can be no assurances, we may use shares of our common
stock to compensate employees/consultants and independent contractors.









9








We do not
have any current plans to raise funds through the sale of securities.  We
hope to be able to use our status as a public company to enable us to use
non-cash means of settling obligations and compensate persons and/or firms
providing services or products to us, although there can be no assurances that
we will be successful in any of those efforts.  Issuing shares of our
common stock to such persons instead of paying cash to them would enable us to
perform more and larger engagements and use the cash obtained from those
engagements to operate and expand our business.  Having shares of our
common stock may also give persons a greater feeling of identity with us which
may result in referrals.  To date, we have not sought any funding source
and have not authorized any person or entity to seek out funding on our
behalf.





We are a
public entity, subject to the reporting requirements of the Exchange Act of
1934. We will incur ongoing expenses associated with the professional fees for
accounting, legal and a host of other expenses for annual reports and proxy
statements. We estimate that these costs will range up to $35,000 per year for
the next few years and will be higher if our business volume and activity
increases. These obligations will reduce our ability and resources to fund other
aspects of our business. We hope to be able to use our status as a public
company to increase our ability to use non-cash means of settling obligations
and compensate independent contractors by issuing stock options and/or
restricted shares of our stock instead of cash to settle obligations, although
there can be no assurances that we will be successful in any of those
efforts.





Off Balance Sheet
Arrangements





We have
no off balance sheet arrangements, obligations under any guarantee contracts or
contingent obligations. We also have no other commitments, other than the costs
of being a public company, that will increase our operating costs or cash
requirements in the future.





Recently
Issued Accounting Pronouncements





In June
2003, the Securities and Exchange Commission (“SEC”) adopted final rules under
Section 404 of the Sarbanes-Oxley Act of 2002 (“Section 404”), as amended by SEC
Release No. 33-8889 on February 1, 2008. Commencing with its annual report for
the fiscal year ending October 31, 2009, the Company will be required to include
a report of management on its internal control over financial reporting. The
internal control report must include a statement





*
            of
      management’s responsibility for establishing and maintaining adequate
      internal control over its financial
reporting;





*
            of
      management’s assessment of the effectiveness of its internal control over
      financial reporting as of year end;
and





*
            of
      the framework used by management to evaluate the effectiveness of the
      Company’s internal control over financial
  reporting.





Furthermore,
in the following fiscal year, it is required to file the auditor’s attestation
report separately on the Company’s internal control over financial reporting on
whether it believes that the Company has maintained, in all material respects,
effective internal control over financial reporting.





On
September 15, 2006, the FASB issued FASB Statement No. 157 “Fair Value Measurements”
(“SFAS No. 157”).  SFAS No. 157 defines fair value, establishes a
framework for measuring fair value and expands disclosures about fair value
measurements.  SFAS No. 157 is effective as of the beginning of the
first fiscal year beginning after November 15, 2007.  The Company does
not anticipate that the adoption of this statement will have a material effect
on the Company’s financial condition and results of operations.





On
February 15, 2007, the FASB issued FASB Statement No. 159“The Fair Value Option for
Financial Assets and Financial Liabilities: Including an amendment of FASB
Statement No. 115” (“SFAS No. 159”). SFAS No. 159 permits all entities to
elect to measure many financial instruments and certain other items at fair
value with changes in fair value reported in earnings. SFAS No. 159 is effective
as of the beginning of the first fiscal year that begins after November 15,
2007, with earlier adoption permitted. The Company does not anticipate that the
adoption of this statement will have a material effect on the Company’s
financial condition and results of operations.





In June
2007, the Emerging Issues Task Force of the FASB issued EITF Issue No. 07-3
“Accounting for Nonrefundable
Advance Payments for Goods or Services to be Used in Future Research and
Development Activities” (“EITF Issue No. 07-3”) which is effective for
fiscal years beginning after December 15, 2007.  EITF Issue No. 07-3
requires that nonrefundable advance payments for future research and development
activities be deferred and capitalized.  Such amounts will be
recognized as an expense as the goods are delivered or the related services are
performed.  The Company does not expect the adoption of EITF Issue No.
07-3 to have a material impact on the financial results of the
Company.






10







In
December 2007, the FASB issued FASB Statement No. 141 (Revised 2007)“Business Combinations”
(“SFAS No. 141(R)”), which requires the Company to record fair value estimates
of contingent consideration and certain other potential liabilities during the
original purchase price allocation, expense acquisition costs as incurred and
does not permit certain restructuring activities previously allowed under
Emerging Issues Task Force Issue No. 95-3 to be recorded as a component of
purchase accounting.  SFAS No. 141(R) applies prospectively to
business combinations for which the acquisition date is on or after the
beginning of the first annual reporting period beginning on or after December
15, 2008, except for the presentation and disclosure requirements, which shall
be applied retrospectively for all periods presented. The Company will adopt
this standard at the beginning of the Company’s year ending October 31, 2009 for
all prospective business acquisitions. The Company has not determined the effect
that the adoption of SFAS No. 141(R) will have on the financial results of the
Company.





In
December 2007, the FASB issued FASB Statement No. 160“Noncontrolling Interests in
Consolidated Financial Statements - an amendment of ARB No. 51” (“SFAS
No. 160”), which causes noncontrolling interests in subsidiaries to be included
in the equity section of the balance sheet.  SFAS No. 160 applies
prospectively to business combinations for which the acquisition date is on or
after the beginning of the first annual reporting period beginning on or after
December 15, 2008, except for the presentation and disclosure requirements,
which shall be applied retrospectively for all periods presented.  The
Company will adopt this standard at the beginning of the Company’s year ending
October 31, 2009 for all prospective business acquisitions.  The
Company has not determined the effect that the adoption of SFAS No. 160 will
have on the financial results of the Company.





Management
does not believe that any recently issued, but not yet effective accounting
pronouncements, if adopted, would have a material effect on the accompanying
financial statements.





Critical
Accounting Policies





The
preparation of financial statements and related notes in conformity with
accounting principles generally accepted in the United States of America
requires us to make judgments, estimates, and assumptions that affect the
reported amounts of assets, liabilities, revenue and expenses, and related
disclosure of contingent assets and liabilities. On an on-going basis, we
evaluate our estimates, including those related to bad debts, inventories,
income taxes, restructuring and impairments and contingencies and
litigation.  We base our estimates on historical experience and on various
other assumptions that we believe to be reasonable under the circumstances, the
results of which form the basis for making judgments about the carrying values
of assets and liabilities that are not readily apparent from other
sources.  Actual results may differ from these estimates under different
assumptions or conditions.





An
accounting policy is considered to be critical if it requires an accounting
estimate to be made based on assumptions about matters that are highly uncertain
at the time the estimate is made, and if different estimates that reasonably
could have been used, or changes in the accounting estimates that are reasonably
likely to occur periodically, could materially impact the financial
statements.









11







Item 3. Controls and
Procedures




(a)           Evaluation
of disclosure controls and procedures.




Our Chief
Executive Officer and Chief Financial Officer (collectively the “Certifying
Officers”) maintain a system of disclosure controls and procedures that is
designed to provide reasonable assurance that information, which is required to
be disclosed, is accumulated and communicated to management in a timely manner.
The Certifying Officers have concluded that the disclosure controls and
procedures are effective at the “reasonable assurance” level. Under the
supervision and with the participation of management, as of January 31, 2008,
the Certifying Officers evaluated the effectiveness of the design and operation
of our disclosure controls and procedures (as defined in Rule
[13a-15(e)/15d-15(e)] under the Exchange Act). Furthermore, the Certifying
Officers concluded that our disclosure controls and procedures in place were
designed to ensure that information required to be disclosed by us in reports
that we file or submit under the Exchange Act is (i) recorded, processed,
summarized and reported on a timely basis in accordance with applicable
Commission rules and regulations; and (ii) accumulated and communicated to our
management, including our Certifying Officers and other persons that perform
similar functions, if any, to allow us to make timely decisions regarding
required disclosure in our periodic filings.




(b)           Changes in internal
controls.




Our
Certifying Officer has indicated that there were no changes in our internal
controls or other factors that could affect such controls during the quarter
ending January 31, 2008, and there were no such control actions taken with
regard to deficiencies and material weaknesses during the quarterly period
ending January 31, 2008.













12








PART
II - OTHER INFORMATION







Item
1.     Legal
Proceedings.




We are
not engaged in any other litigation, and we are unaware of any claims or
complaints that could result in future litigation.  We will seek to
minimize disputes with our customers but recognize the inevitability of legal
action in today’s business environment as an unfortunate price of conducting
business.





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




None.





Item
3.    Defaults Upon Senior Securities.




None





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




No matter
was submitted during the quarter ending January 31, 2008, covered by this report
to a vote of our shareholders, through the solicitation of proxies or
otherwise.





Item
5.     Other
Information.




None




Item
6.    Exhibits and Reports of Form 8-K.




(a)
            Reports
      on Form 8-K and Form 8K-ANone.(b)
            ExhibitsExhibit
      No.
            Exhibit
      Title31.1
            Certification
      of Hank Cohn, Chief Executive Officer and Chief Financial Officer of BBN
      Global Consulting, Inc., pursuant to 18 U.S.C.  §1350, as
      adopted pursuant to §302 of the Sarbanes-Oxley Act of
  2002.32.1
            Certification
      of Hank Cohn, Chief Executive Officer and Chief Financial Officer of BBN
      Global Consulting, Inc.,  pursuant to 18
      U.S.C.  §1350, as adopted pursuant to §906 of the Sarbanes-Oxley
      Act of 2002.











13








Pursuant
to the requirements of the Securities and Exchange Act of 1934, the registrant
has duly caused this report to be signed on its behalf by the undersigned
thereunto duly authorized.





BBN Global Consulting,
Inc


(Registrant)






/s/ Hank
Cohn


Hank
Cohn


President
and Chief Financial Officer







March 12,
2008