UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549  FORM
10-Q (Mark One) SQUARTERLY REPORT UNDER SECTION 13
OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30,
2008  £TRANSITION REPORT UNDER SECTION
13 or 15(d) OF THE EXCHANGE ACT For the transition period from ___________
to _____________  Solutions Mechanical, Inc.  (Exact name of small business issuer as
specified in its charter)  Nevada

333-141102

20-8273570(State or other jurisdiction of
incorporation or organization)

(Commission file number)

(IRS Employer Identification
No.)  Jeffery Thompson
Solutions Mechanical, Inc.
2702 Pebble Creek Drive
Pearland, TX 77581
(Address of principal executive
offices)  1-888-471-3599(Issuer's telephone
number)   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  Indicate by check mark
whether the registrant is a large accelerated filer, an accelerated filer, a
non-accelerated filer or a smaller reporting company filer.  See
definition of accelerated filer and large accelerated filer in Rule 12b-2 of
the Exchange Act (Check one):  Large Accelerated Filer
o  Accelerated Filer o  Non-Accelerated Filer o  Smaller Reporting
Company  x  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 October 14,
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   SOLUTIONS MECHANICAL, INC.  FORM 10-Q  September 30,
2008  INDEX    PART I-- FINANCIAL INFORMATIONPageItem 1.
Unaudited Financial Statements
3Item 2.
Managements Discussion and Analysis of Financial
Condition
9Item 3
Quantitative and Qualitative Disclosures About
Market Risk
14Item 4.
Control and Procedures
14PART II-- OTHER INFORMATIONItem 1
Legal Proceedings
15Item 2.
Unregistered Sales of Equity Securities and Use of
Proceeds
15Item 3.
Defaults Upon Senior Securities
15Item 4.
Submission of Matters to a Vote of Security
Holders
15Item 5.
Other Information
15Item 6.
Exhibits and Reports on Form 8-K
15   2   ITEM 1.
Financial Information  SOLUTIONS MECHANICAL, INC.  Balance Sheets  September 30, 2008

December 31, 2007(Unaudited)ASSETSCURRENT
ASSETS:Cash
$
16,369
$
16,476Accounts
receivable  net

42,116

34,533Other

-

805Total
Current Assets

58,485

51,814EQUIPMENT:Trucks

33,621

23,099Trailer and
tools

29,384

11,801Computer

2,783

2,729Total

65,788

37,629Accumulated
depreciation

(34,986)

(22,986)Net

30,802

14,643TOTAL
ASSETS
$
89,287
$
66,457LIABILITIES AND STOCKHOLDERS
DEFICITCURRENT LIABILITIES:Accounts
payable
$
15,500
$
7,438Accrued
expenses

56,242

35,577Notes
payable

36,691

19,327Current
maturity of  long-term debt

5,487

5,203Total
Current Liabilities

113,920

67,545LONG-TERM DEBT

4,379

8,530TOTAL LIABILITIES

118,299

76,075STOCKHOLDERS DEFICIT: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; 10,000,000 shares issued and outstanding

10,000

10,000Additional paid-in capital

397

397Accumulated
deficit

(39,409)

(20,015)Total
Stockholders Deficit

(29,012)

(9,618)TOTAL
LIABILITIES AND STOCKHOLDERS DEFICIT
$
89,287
$
66,457  See accompanying notes to the financial
statements.  3   SOLUTIONS
MECHANICAL, INC.  Statements of Operations For the Three Months Ended September 30,
2008 and 2007 (Unaudited)  2008

2007Sales
$
66,366
$
78,866Cost of
Sales

52,974

53,608Gross
Profit

13,392

25,258Other
(Income) Expenses:General and
administrative

18,786

17,079Depreciation

4,000

3,000Other,
net

(124)

(135)22,662

19,944Income
(loss) before income taxes

(9,270)

5,314Provision
for income taxes

-

-Net income
(loss)
$
(9,270)
$
5,314Net income
(loss) per share - basic and diluted
$
(0.00)
$
0.00Weighted
average number of common shares outstanding - basic and diluted

10,000,000

10,000,000See accompanying notes to the
financial statements.   4   SOLUTIONS MECHANICAL, INC.  Statements of
Operations For the Nine Months Ended
September 30, 2008 and 2007 (Unaudited)  2008

2007Sales
$
381,871
$
259,238Cost of
Sales

325,661

200,397Gross
Profit

56,210

58,841Other
Expenses:General and
administrative

63,776

54,371Depreciation

12,000

9,000Other,
net

(172)

(15)75,604

63,356Loss before
income taxes

(19,394)

(4,515)Provision
for income taxes

-

-Net
loss
$
(19,394)
$
(4,515)Net loss
per share  basic and diluted
$
(0.00)
$
(0.00)Weighted
average number of common shares outstanding - basic and diluted

10,000,000

9,949,597See accompanying notes to the
financial statements.  5   SOLUTIONS MECHANICAL, INC.  Statements of Cash Flows For the Nine Months Ended
September 30, 2008 and 2007  (Unaudited)  2008

2007CASH FLOWS
FROM OPERATING ACTIVITIES:Net loss
$
(19,394)
$
(4,515)Adjustments
to reconcile net loss to net cash provided by operating activities:Depreciation

12,000

9,000Changes in
net operating assets

21,949

2,977Net Cash
Provided by Operating Activities

14,555

7,462CASH FLOWS
FROM INVESTING ACTIVITIESPurchase of
equipment

(28,159)

(3,101)CASH FLOWS
FROM FINANCING ACTIVITIESSale of
shares

-

860Proceeds
from notes payable

52,103

-Repayment
of loans

(38,606)

(4,763)Net Cash
Provided by (Used in) Financing Activities

13,497

(3,903)NET CHANGE
IN CASH

(107)

458CASH AT
BEGINNING OF PERIOD

16,476

11,401CASH AT END
OF PERIOD
$
16,369
$
11,859See accompanying notes to the
financial statements.  6   SOLUTIONS
MECHANICAL, INC. Notes to Unaudited Financial
Statements September 30, 2008 (Unaudited)  NOTE 1 BASIS OF PRESENTATION  The accompanying interim
financial statements for the three and nine-month periods ended September 30,
2008 and 2007 are unaudited and include all adjustments (consisting of normal
recurring adjustments) considered necessary by management for a fair
presentation.  The results of operations realized during an interim period
are not necessarily indicative of results to be expected for a full year.
 These financial statements should be read in conjunction with the
information filed as part of the Companys Annual Report on Form 10-KSB for the
year ended December 31, 2007.  The preparation of
financial statements in conformity with accounting principles generally accepted
in the United States 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.  NOTE 2 CURRENT DEVELOPMENTS  As part of the Companys
plan to augment its financial resources and consider attractive business
opportunities, its principal stockholders have entered into discussions with an
unaffiliated third party with respect to a potential merger transaction which
could result in change of control/ownership and new management. There can be no
assurance that a merger or other significant transaction will be consummated
with the third party or, if consummated, that the Company or its stockholders
would realize any benefits from it.  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 September 30, 2008, the Company has limited
financial resources, has not established a source of equity or debt financing,
has negative working capital and has incurred operating losses since inception.
These factors, among others, indicate that the Company's continuation as a going
concern is dependent upon its ability to achieve profitable operations or obtain
adequate financing.  The Company will solicit
sales based on all leads that it can obtain from contacts of its president,
existing customers, advertising and trade literature. However, the Company
cannot predict the likelihood of it being successful in its efforts to increase
sales.  The financial statements
do not include any adjustments related to the recoverability and classification
of recorded asset amounts or the amounts and classification of liabilities that
might be necessary should the Company be unable to continue in existence.  7   NOTE 4 NOTES PAYABLE  Notes Payable at
September 30, 2008 included $31,408 that is due to the Companys President. It
is noninterest-bearing and due on demand.  The Company has a $6,000
revolving line of credit with a credit union that requires minimum monthly
payments of $157 which includes interest and principal. Interest is charged at
the rate of 6.24%, per annum. This line of credit is guaranteed by the Companys
President and the balance at September 30, 2008 was $5,283.  8   ITEM 2  MANAGEMENTS DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS   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.  The following discussion
and analysis provides information which the Companys management believes to be
relevant to an assessment and understanding of the Company's results of
operations and financial condition. This discussion should be read together with
the Company's financial statements and the notes to financial statements, which
are included in this report.  This management's
discussion and analysis or plan of operation should be read in conjunction with
the financial statements and notes thereto of the Company for the nine months
ended September 30, 2008. The reported results may not necessarily reflect the
future.  Current Developments  As part of our plan to
augment our financial resources and consider attractive business opportunities,
our principal stockholders have entered into discussions with an unaffiliated
third party with respect to a potential merger transaction which could result in
change of control/ownership and new management. There can be no assurance that a
merger or other significant transaction will be consummated with the third party
or, if consummated, that the Company or its stockholders would realize any
benefits from it.  Operations  We were founded as an
unincorporated business in January 2006, became a limited liability company on
April 3, 2006 under the name JL Solutions Mechanical LLC and a C corporation on
October 10, 2006. We began generating revenue in January 2006. At October 14,
2008, we had one employee, Jeffery Thompson, our president. Mr. Thompson devotes
fulltime to us.  9   A summary of our operations for the nine months ended September
30, 2008 and 2007 follows:  2008

2007Sales
$
381,871
$
259,238Cost of Sales

325,661

200,397Gross Profit

56,210

58,841Other Expenses:General and administrative

63,776

54,371Depreciation

12,000

9,000Other, net

(172)

(15)75,604

63,356Loss before income taxes
$
(19,394)
$
(4,515)  Sales - We
commenced operations in January 2006. We devoted the first nine months of 2006
developing our initial business. Our revenue for quarters since then reflects
increases over the corresponding period in the prior year. We cannot provide any
assurances that that trend will continue.  Cost of sales 
gross margin was lower in 2008 because the engagements required more purchases
of installed equipment and subcontractor costs incurred to complete a large job
were more than anticipated.  General and
administrative - The principal components of general and administrative
expenses in 2008 are advertising ($9,474), automobile and fuel expenses
($20,601), communications ($4,988), employee benefits ($4,146), insurance
($3,544), office supplies and expenses ($3,151), and rent ($7,623). In 2007 the
principal categories of general and administrative expenses are advertising
($8,601), automobile expenses ($4,332), bank fees ($2,295) communications
($2,963), insurance ($4,611), office supplies ($2,636), tax and licenses
($4,325) and professional fees ($14,883).  Depreciation
depreciation relates principally to our trucks and equipment.  General  As a corporate
policy,we will not incur any cash
obligations that we cannot satisfy with known resources, of which there are
currently none except as described in Liquidity below and/or elsewhere in this
prospectus.  Liquidity  In 2007, we failed to
generate cash from operating activities. We believe that we can manage our basic
HVAC operations in a manner to at least breakeven from a cash perspective during
the next 12 months. We do not plan on making any significant capital
expenditures have no plans to hire additional employees and therefore do not
anticipate raising any additional funds during the next twelve months. See below
for a discussion of the expected impact of incremental costs associated with
becoming a public company.  10   At September 30, 2008, we owed a note to our President of $31,408.
The obligation is noninterest-bearing and due on demand. Our Presidents
personal resources are limited. We do not believe that we can rely on the
likelihood of any significant advance beyond the amount currently due to him if
we are unable to pay standard operating costs and our president is not legally
bound to provide us with such loan. We have a $6,000 revolving line of credit
with a credit union that requires minimum monthly payments of $157 which
includes interest and principal. Interest is charged at the rate of 6.24%, per
annum. At September 30, 2008, the balance outstanding was $5,283. This line of
credit is guaranteed by our President.  We have a long-term bank
loan, the proceeds of which were used to purchase our truck. The balance
outstanding at September 30, 2008 was $9,866. The loan is guaranteed by our
president and is payable in equal monthly payments of $501 through June 2010.
The loan includes interest at the rate of 7.10% per annum.  Private capital, if
sought, will be sought from former business associates of our founder 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 restricted shares of our common stock to
compensate employees/consultants and independent contractors wherever possible.
 We believe that operations are generating sufficient cash to continue
operations for the next 12 months from the date of this prospectus.  We have become a public
company and, by doing so, have incurred and will continue to incur additional
significant expenses for legal, accounting and related services. Once we become
a public entity, subject to the reporting requirements of the Exchange Act of
1934, we will incur ongoing expenses associated with 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 $50,000 per year for
the next few years and will be higher if our business volume and activity
increases but lower during the first year of being public because our overall
business volume will be lower, and we will not yet be subject to the
requirements of Section 404 of the Sarbanes-Oxley Act of 2002. 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 noncash means of settling obligations and compensate
independent contractors who provide professional services to us, although there
can be no assurances that we will be successful in any of those efforts. We will
reduce the compensation levels paid to our president if there is insufficient
cash generated from operations to satisfy these costs.  There are no current
plans to seek private investment.  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 increase our chances to 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.  In January 2007,
Solutions Mechanical sold 860,000 shares of its common stock to 39 individuals
for $860. The sale of such shares was not specifically or solely intended to
raise financing since the funds raised were de minimis.  It was also
intended to get relatives and business associates of management involved in our
business.  Although these stockholders have no obligation to provide any
services to us, management hopes that these new stockholders, their families,
friends and/or business associates may provide us with valuable services such as
recommending our services and providing us with business advice in any areas of
expertise or knowledge that they may have that can be of value and assistance to
us.  11   Off Balance
Sheet Arrangements  We have no off balance
sheet arrangements as defined in Item 303(a)(4)(ii) of Regulation S-K,
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 United
States Securities and Exchange Commission adopted final rules under Section 404
of the Sarbanes-Oxley Act of 2002), as amended by SEC Release No. 33-8934 on
June 26, 2008. Commencing with our annual report for the year ended December 31,
2009, we will be required to include a report of management on our 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
our financial reporting;  § of managements
assessment of the effectiveness of our internal control over financial reporting
as of year end; and  § of the framework used
by management to evaluate the effectiveness of our internal control over
financial reporting.  Furthermore, in the
following fiscal year, it is required to file the registered accounting firm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.  In September 2006, the
FASB issued Statement of Financial Accounting Standards No. 157, Fair Value
Measurements. This Statement defines fair value as used in numerous
accounting pronouncements, establishes a framework for measuring fair value in
generally accepted accounting principles and expands disclosure related to the
use of fair value measures in financial statements. The Statement is effective
as of the beginning of the first fiscal year beginning after November 15,
2007. Ensign is currently evaluating the timing of adoption and the impact
that adoption might have on its financial position or results of operations.  On February 15, 2007,
the FASB issued Statement of Financial Accounting Standards 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. We do not anticipate that
the adoption of this statement will have a material effect on our 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.  12   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 December 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 its financial statements.  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
December 31, 2009 for all prospective business acquisitions.  The
Company has not determined the effect that the adoption of SFAS No. 160 will
have on its consolidated financial statements.  In March 2008, the FASB
issued FASB Statement No. 161,Disclosures about Derivative Instruments and
Hedging Activities an amendment of FASB Statement No. 133 (SFAS No. 161),
which changes the disclosure requirements for derivative instruments and hedging
activities.  Pursuant to SFAS No.161, Entities are required to provide
enhanced disclosures about (a) how and why an entity uses derivative
instruments, (b) how derivative instruments and related hedged items are
accounted for under Statement 133 and its related interpretations, and (c) how
derivative instruments and related hedged items affect an entitys financial
position, financial performance, and cash flows.  SFAS No. 161 is
effective for financial statements issued for fiscal years and interim periods
beginning after November 15, 2008 with early application encouraged. SFAS No.
161 encourages but does not require disclosures for earlier periods presented
for comparative purposes at initial adoption.  In years after initial
adoption, this Statement requires comparative disclosures only for periods
subsequent to initial adoption.  The Company will adopt this standard at
the beginning of the Companys year ending December 31, 2009.  The
Company does not expect the adoption of SFAS No. 161 to have a material impact
on the financial results of the Company.  The FASB, the Emerging
Issues Task Force and the United States Securities and Exchange Commission have
issued certain other accounting pronouncements and regulations as of September
30, 2008 that will become effective in subsequent periods; however, management
does not believe that any of those pronouncements would have significantly
affected our financial accounting measurements or disclosures had they been in
effect during the three and nine months ended September 30, 2008 and 2007, and
it does not believe that any of those pronouncements will have a significant
impact on our financial statements at the time they become effective.  Critical Accounting Policies  The preparation of
financial statements and related notes 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.  13    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.  Financial Reporting
Release No. 60 requires all companies to include a discussion of critical
accounting policies or methods used in the preparation of financial
statements.  There are no critical policies or decisions that rely on
judgments that are based on assumptions about matters that are highly uncertain
at the time the estimate is made.  Note 2to the financial
statements, included in our Annual Report on Form 10K, includes a summary of the
significant accounting policies and methods used in the preparation of our
financial statements.  Seasonality  Typically, there is a
greater demand for our services in the summer months. However, the impact of
Hurricane Ike on the Houston area in September 2008 may result in a temporary
change in the timing for our services because significant repairs will be needed
throughout the Houston area in the fall and winter of 2008.  ITEM 3  QUANTITATIVE AND QUALITATIVE DISCLOSURES
ABOUT MARKET RISK  The Company is subject
to certain market risks, including changes in interest rates and currency
exchange rates.  The Company does not undertake any specific actions to
limit those exposures.  ITEM 4  CONTROLS AND PROCEDURES  (a) Evaluation of
Disclosure Controls and Procedures.  An evaluation was
carried out under the supervision and with the participation of the Company's
management, including the Chief Executive Officer ("CEO") and Chief Financial
Officer ("CFO") (in this case the same person), of the effectiveness of the
Company's disclosure controls and procedures as of September 30, 2008. Based on
that evaluation, the CEO/CFO has concluded that the Company's disclosure
controls and procedures are effective to provide reasonable assurance that: (i)
information required to be disclosed by the Company in reports that it files or
submits under the Securities Exchange Act of 1934 is accumulated and
communicated to the Company's management, including the CEO/CFO, as appropriate
to allow timely decisions regarding required disclosure by the Company; and (ii)
information required to be disclosed by the Company in reports that it files or
submits under the Securities Exchange Act of 1934 is recorded, processed,
summarized and reported within the time periods specified in Securities and
Exchange Commission rules and forms.  (b)     
Changes in Internal Controls.  During the quarter ended
September 30, 2008, there were no changes in the Company's internal control over
financial reporting that have materially affected, or are reasonably likely to
materially affect, its internal control over financial reporting.  14   PART
II  OTHER INFORMATION Item 1
Legal ProceedingsNoneItem 2
Unregistered Sale of Equity
Securities and Use of ProceedsNoneItem 3
Defaults Upon Senior
SecuritiesNoneItem 4
Submission of Matters to a Vote
of ShareholdersNoneItem 5
Other InformationNoneItem 6
Exhibits and Reports on Form
8-K  (a)           Exhibits  Exhibit Number

Description31.1

Section 302
Certification Of Chief Executive And Chief Financial Officer32.1

Certification Pursuant To 18 U.S.C.
Section 1350, As Adopted Pursuant To Section 906 Of The Sarbanes-Oxley Act
Of 2002  Chief Executive And Chief Financial
Officer  (b)           Reports
of Form 8-K  None.  15   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.  Solutions Mechanical,
Inc. (Registrant)      /s/ Jeffery Thompson Jeffery Thompson Title: President and Chief Financial
Officer    November 5, 2008  16