U.S. SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549

                                  Form 10-QSB

(Mark One)

[x]  Quarterly Report under Section 13 or 15(d) of the Securities
     Exchange Act of 1934

     For the quarterly period ended September 30, 2007
---------------------------------------------------------------------------

[ ]  Transition Report under Section 13 or 15(d)of the Exchange Act For the
     Transition Period from ________  to  ___________
---------------------------------------------------------------------------

                    Commission file number:  333-140823

                             Political Calls, Inc.
                  --------------------------------------------
                 (Name of small business issuer in its charter)

                   Nevada                         20-4765268
      ----------------------------------   --------------------------
      (State or other jurisdiction of        (I.R.S. Employer
       incorporation or organization)        Identification No.)


                 1015 S. Cimarron, Las Vegas, NV  89145
   --------------------------------------------------------------------
                (Address of principal executive offices)

                              (702) 273-8920
                       ---------------------------
                       (Issuer's telephone number)
--------------------------------------------------------------------------

Check whether the issuer (1) filed all reports required to be filed by Section
13 or 15(d) of the Exchange Act of 1934 during the past 12 months (or 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 [ ]

Indicate by check mark whether the registrant is a shell company (as defined
in Rule 12b-2 of the Exchange Act)        Yes [X]     No [ ]

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE
PRECEDING FIVE YEARS:

Check whether the registrant filed all documents and reports required to be
filed by Section 12, 13 or 15(d) of the Exchange Act after the distribution
of securities under a plan confirmed by a court.

                                          Yes [X]     No [ ]  N/A

                     APPLICABLE ONLY TO CORPORATE ISSUERS

State the number of shares outstanding of each of the issuer's classes of
common equity, as of the latest practicable date:

Number of shares of common stock outstanding as of November 13, 2007: 4,231,000
shares common stock

Number of shares of preferred stock outstanding as of November 13, 2007: 750,000

Transitional Small Business Disclosure Format (Check one): Yes [ ]  No [X]


                                       1

<PAGE>


PART I.  FINANCIAL INFORMATION

Item 1.   Financial Statements.................................      3
          Independent Accountant's Review Report................     4
          Balance Sheet (unaudited)............................      5
          Statements of Operations (unaudited and restated)....      6
          Statements of Cash Flows (unaudited).................      7
          Notes to Financial Statements........................     8-9

Item 2.  Management's Discussion and Analysis of Plan
           of Operation........................................     10

Item 3. Controls and Procedures................................     15


PART II. OTHER INFORMATION

Item 1.   Legal Proceedings....................................     16

Item 2.   Changes in Securities and Use of Proceeds............     16

Item 3.   Defaults upon Senior Securities......................     16

Item 4.   Submission of Matters to a Vote
           of Security Holders.................................     16

Item 5.   Other Information.....................................    16

Item 6.   Exhibits and Reports on Form 8-K......................    16

Signatures......................................................    17

                                      2
<PAGE>



PART I. FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS AND EXHIBITS

As prescribed by item 310 of Regulation S-B, the independent auditor has
reviewed these unaudited interim financial statements of the registrant
for the nine months ended September 30, 2007.  The financial statements
reflect all adjustments which are, in the opinion of management, necessary
to a fair statement of the results for the interim period presented.  The
unaudited financial statements of registrant for the nine months ended
September 30, 2007, follow.


                                       3

<PAGE>

MOORE & ASSOCIATES, CHARTERED
  ACCOUNTANTS AND ADVISORS
  ------------------------
     PCAOB REGISTERED


         Report of Independent Registered Public Accounting Firm


To the Board of Directors
Political Calls, Inc.

We have reviewed the accompanying balance sheet of Political Calls, Inc. as
of September 30, 2007, and the related statements of operations, retained
earnings, and cash flows for the nine months then ended, in accordance with
the standards of the Public Company Accounting Oversight Board (United States).
All information included in these financial statements is the representation
of the management of Political Calls, Inc.

A review consists principally of inquiries of company personnel and analytical
procedures applied to financial data. It is substantially less in scope than
an audit in accordance with generally accepted auditing standards, the
objective of which is the expression of an opinion regarding the financial
statements taken as a whole. Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that
should be made to the financial statements in order for them to be in
conformity with generally accepted accounting principles.


/s/ Moore & Associates, Chartered
---------------------------------
    Moore & Associates, Chartered
    Las Vegas, Nevada
    November 7, 2007


              2675 S. JONES BLVD. SUITE 109, LAS VEGAS, NEVADA 89146
                      (702) 253-7499 Fax: (702)253-7501

                                       4
<PAGE>



                            Political Calls, Inc.
                        (A development stage company)
                               Balance Sheets
                   December 31, 2006 and September 30, 2007
<TABLE>
<CAPTION>
Balance Sheets
                                                   (unaudited)
                                                   September 30, December 31,
                                                       2007          2006
                                                    -----------  ------------
<S>                                                 <C>          <C>
Assets
Current Assets:
   Cash                                             $    2,933   $    11,716
   Funds held in escrow                                      -         6,120
                                                    -----------  ------------
                                                         2,933        17,836
   Fixed assets, net of accumulated depreciation of
     $1,750, $1,000 as of 9/30/07 and 12/31/06,
     respectively                                        5,750         6,500
                                                    -----------  ------------
     Total current assets                                8,683        24,336
                                                    -----------  ------------
                                                    $    8,683   $    24,336
                                                    ===========  ============

Liabilities and Stockholder's Equity
Current liabilities:
   Income taxes payable                                    117         1,023
                                                    -----------  ------------
                                                           117         1,023
Long-term liabilities:
   Deferred taxes payable                                    -           117

Stockholder's Equity:
   Preferred stock, $0.001
     par value, 5,000,000 shares authorized,
     750,000 shares issued or outstanding
     as of 9/30/07 and 12/31/2006                          750           750
   Common stock, $0.001 par value, 195,000,000
     shares authorized, 4,231,000 and 4,231,000 shares
     issued and outstanding as of 9/30/2007 and
     12/31/2006 respectively                             4,231         4,231
   Additional paid-in capital                        1,504,758     1,504,758
   Earnings (Deficit) accumulated during
     development stage                              (1,501,173)   (1,486,543)
                                                    -----------  ------------
                                                         8,566        23,313
                                                    -----------  ------------
                                                    $    8,683   $    24,336
                                                    ===========  ============
</TABLE>
  The accompanying notes are an integral part of these financial statements.

                                      5
<PAGE>
                            Political Calls, Inc.
                        (A development stage company)
                          Statement of Operations
       For the Three and Nine Months Ended September 30, 2006 and 2007
            From August 23, 2006 (Inception) to September 30, 2007
                                (Unaudited)

Statement of Operations


                                                                       From
                          For the three months For the nine months  August 23,
                                 ending             ending             2006
                           ------------------  ------------------  (Inception)
                           Sep. 30,  Sep. 30,  Sep. 30,  Sep. 30,  to Sep. 30,
                             2007      2006      2007      2006        2007
                           --------- --------- --------- --------- ------------

Revenue                    $      -  $      -  $      -  $      -  $    19,491
                           --------- --------- --------- --------- ------------

Expenses:

General and administrative
 expenses                     3,160     1,000    14,903     1,619       26,297
Depreciation                    250       250       750       750        1,750
                           --------- --------- --------- --------- ------------
   Total expenses             3,410     1,250    15,653     2,369       28,047
                           --------- --------- --------- --------- ------------

Net income (loss)            (3,410)   (1,250)  (15,653)   (2,369)      (8,556)
                           --------- --------- --------- --------- ------------

Beneficial Conversion Feature of
 Preferred stock                  -         -         -         -   (1,492,543)
                           --------- --------- --------- --------- ------------
Net income (loss) applicable to
 common shareholders       $ (3,410) $ (1,250) $(15,653) $ (2,369) $    (8,556)
                           ========= ========= ========= ========= ============

Basic Weighted Average Number of
Common Shares Outstanding  3,976,429 3,698,713 3,976,429 3,698,713
                           ========= ========= ========= =========
Basic Loss per Share       $  (0.00) $  (0.00) $  (0.00) $  (0.00)
                           ========= ========= ========= =========

  The accompanying notes are an integral part of these financial statements.

                                      6
<PAGE>




                             Political Calls, Inc.
                        (A development stage company)
                          Statement of Cash Flows
              For the Nine Months ended September 30, 2006 and 2007
              From August 23, 2006 (Inception) to September 30, 2007
                                   (Unaudited)
<TABLE>
<CAPTION>

Statement of Cash Flows


                                                                    From
                                    For the Nine Months Ending August 23, 2006
                                         September 30,         (Inception) to
                                    --------------------------  September 30,
                                        2007          2006          2007
                                    ------------  ------------  -------------
<S>                                 <C>           <C>           <C>
Cash flows from operating activities:
Net income (loss)                   $   (15,653)  $    (2,369)  $    (8,556)
                                    ------------  ------------  -------------
Adjustments to reconcile
  net loss to net cash
  used by operating
  activities
    Depreciation                            750           750          1,750
                                    ------------  ------------  -------------
Cash provided (used) by
  operating activities                  (14,903)       (1,619)        (6,806)

Cash flows from investing activities:
Purchase of fixed assets                      -        (7,500)        (7,500)
                                    ------------  ------------  -------------
Net cash provided (used) by investing
  activities                                  -        (7,500)        (7,500)

Cash flows from financing activities:

Sale of Common Stock                          -         3,619          9,739
Sale of Preferred Stock                       -         7,500          7,500
                                    ------------  ------------  -------------
Cash provided (used) by
 financing activities                         -        11,119         17,239

Net increase (decrease) in cash         (14,903)        2,000          2,933
Cash at beginning of period              17,836             -              -
                                    ------------  ------------  -------------
Cash at end of period               $     2,933   $     2,000   $      2,933
                                    ============  ============  =============

Supplemental disclosures:
Interest paid                       $         -   $         -   $          -
                                    ============  ============  =============
Income taxes paid                   $     1,023   $         -   $      1,023
                                    ============  ============  =============
</TABLE>

  The accompanying notes are an integral part of these financial statements.

                                       7
<PAGE>




                           POLITICAL CALLS, INC.
                       (A development stage company)
                       NOTES TO FINANCIAL STATEMENTS
                            September 30, 2007


Note 1 - Basis of Presentation

The consolidated interim financial statements included herein, presented in
accordance with United States generally accepted accounting principles and
stated in US dollars, have been prepared by the Company, without audit,
pursuant to the rules and regulations of the Securities and Exchange
Commission.  Certain information and footnote disclosures normally included in
financial statements prepared in accordance with generally accepted accounting
principles have been condensed or omitted pursuant to such rules and
regulations, although the Company believes that the disclosures are adequate to
make the information presented not misleading.

These statements reflect all adjustments, consisting of normal recurring
adjustments, which, in the opinion of management, are necessary for fair
presentation of the information contained therein.  It is suggested that these
consolidated interim financial statements be read in conjunction with the
financial statements of the Company for the period ended December 31, 2006 and
notes thereto included in the Company's SB-2 registration statement.  The
Company follows the same accounting policies in the preparation of interim
reports.

Results of operations for the interim periods are not indicative of annual
results.


Note 2 - Going concern

These consolidated financial statements have been prepared in accordance with
generally accepted accounting principles applicable to a going concern which
contemplates the realization of assets and the satisfaction of liabilities and
commitments in the normal course of business.  As at September 30, 2007, the
Company has recognized revenues of $19,491 since its inception and has
accumulated operating losses of approximately $(8,556) since August 23, 2006
(inception).  The Company's ability to continue as a going concern is
contingent upon the successful completion of additional financing arrangements
and its ability to achieve and maintain profitable operations.  While the
Company is expending its best efforts to achieve the above plans, there is no
assurance that any such activity will generate funds that will be available
for operations.

These conditions raise substantial doubt about the Company's ability to
continue as a going concern.  These financial statements do not include any
adjustments that might arise from this uncertainty.


                                      8
<PAGE>




                           POLITICAL CALLS, INC.
                       (A development stage company)
                       NOTES TO FINANCIAL STATEMENTS
                            September 30, 2007


Note 3 - Related party transactions

The Company does not lease or rent any property.  Office services are provided
without charge by a director.  Such costs are immaterial to the financial
statements and, accordingly, have not been reflected therein.  The officers and
directors of the Company are involved in other business activities and may, in
the future, become involved in other business opportunities.  If a specific
business opportunity becomes available, such persons may face a conflict in
selecting between the Company and their other business interests.  The Company
has not formulated a policy for the resolution of such conflicts.





                                      9
<PAGE>






Item 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF PLAN OF OPERATIONS

Political Calls, Inc. ("the Company") was incorporated under the laws of
the State of Nevada on August 23, 2006, under the name Political Calls, Inc.

Political Calls, Inc. markets a telephone broadcasting service.  Political Calls
prepares recorded political messages for broadcast via the telephone to specific
geographic locations.  Once the political message is ready, Political Calls
has the equipment to broadcast this political message at the rate of 3,000
telephone calls per minute.

Political Calls is a developmental stage that purchased the required telephone
equipment (an Auto-Dialer with two T-1 lines) to make broadcast telephone calls.
The average length of a political candidate message is 30 seconds.  The Company
currently has the capacity (equipment) to generate 20,000 calls per day (or
3,000 per hour).

Its initial business strategy is to focus on selling its services to
political candidates who are running in the primary and general political
elections.  Management prepares a political message which is sent via the
telephone to a specific geographic area.  The Company has not established any
minimum amounts of calls in its contracts.


Marketing Strategies
--------------------

Political Call's marketing success will be determined by its ability to
create brand awareness for its telemarketing service, acquire customers and
provide its services at a competitive price.  Management has developed
strategies to accomplish this goal.  This includes waiving any set-up fee.
Many of the larger companies charge a set-up fee to establish their broadcast
commercial.

Management plans to target its services primarily towards political
campaigns, followed by advocacy voice messaging, frequency marketing,
campaign fundraising, nonprofit fundraising, and persuasion messaging.


Competition
-----------

The broadcast telecommunication industry is highly competitive. Competition
is generally based upon product quality, brand name recognition, price,
service, reach and target marketing of the phone calls.  There are many
larger companies who produce similar services as Political Calls, Inc.  The
competition includes larger companies, such as, Political Marketing
International, Inc., Campaign Leverage, Blue Chip Marketing, Inspired Call
Center Services, U.S. Voice Broadcasting.  These companies are better funded
and more established than Political Calls, Inc.  We might not be able to
compete successfully with these competitors in the future.

                                      10

<PAGE>


All of the Company's competitors have significantly greater financial,
marketing, other resources, and larger customer bases than Political Calls.
As a result, these competitors may be able to adapt changes in customer
requirements more quickly; introduce new and more innovative products more
quickly; better adapt to downturns in the economy or other decreases in sales;
better withstand pressure for cancelled services, take advantage of acquisition
and other opportunities more readily; devote greater resources to the marketing
and sale of their products; and adapt more aggressive pricing policies.


Going Concern - The Company experienced operating losses, of $(4,006) since
its inception on August 23, 2006 through the period ended September 30, 2007.
The financial statements have been prepared assuming the Company will continue
to operate as a going concern which contemplates the realization of assets and
the settlement of liabilities in the normal course of business.  No adjustment
has been made to the recorded amount of assets or the recorded amount or
classification of liabilities which would be required if the Company were
unable to continue its operations.  (See Financial Footnote 2)


                                       11

<PAGE>



Results of Operations
---------------------

During the nine month period ended September 30, 2007, the Company did not
generate any revenues.  In addition, the Company does not expect to generate
any profit for the next year.

The Company has generated no revenues for the third Quarter ending
September 30, 2007.  Since its inception of August 23, 2006 through September
30, 2007, the Company has recognized $19,491 in revenues.  For the Quarter
ending September 30, 2007, the Company spent $3,160 in general and
administrative expenses.  The majority of these expenses involved accounting
and legal fees.  As of September 30, 2007, the Company had an accumulated net
loss of $(8,556) dollars.  There can be no assurances that the Company can
achieve or sustain profitability or that the Company's operating losses will
not increase in the future.

Management is paying the day-to-day corporate expenses personally, without
seeking reimbursement from the Company for these paid expenses.


Plan of Operation
-----------------

Management does not believe that the Company will be able to generate
any significant profit during the coming year.  Management believes
developmental and marketing costs will most likely exceed any anticipated
revenues for the coming year.

Political Calls is a developmental stage which markets a telephone broadcasting
service to political candidates.

Management believes the Company can sustain itself for the next twelve months.
Management has agreed to keep the Company funded at its own expense, without
seeking reimbursement for expenses paid.  In the event the Company requires
additional funds, the Company will have to seek loans or equity placements to
cover such cash needs.  There is no assurance additional capital will be
available to the Company on acceptable terms.

                                      12
<PAGE>

Liquidity and Capital Resources
-------------------------------

The Company's balance sheet as of September 30, 2007 reflects current assets of
$2,933, fixed assets of $5,750 (net accumulated deprecation) and $117 current
liabilities (income taxes payable).  Cash and cash equivalents from inception
to date have been sufficient to provide the operating capital necessary to
operate to date.

On August 23, 2006 (inception), we issued 3,619,000 shares of its $0.001 par
value common stock to our founder for $3,619 cash.

On August 23, 2006, we issued 750,000 shares of its $0.001 par value non-
voting Callable and Convertible Preferred stock for funding the purchase of
its telephone calling equipment used by Political Calls at a purchase price
of $7,500 paid for by our seven largest investors.  This equipment allowed
the Political Calls to begin its operations.  The Preferred Stock converts
to two hundred shares of common stock for each share of Preferred Stock.

On December 31, 2006, we issued 612,000 shares of its $0.001 par value
common stock pursuant to a Rule 504 of Regulation D offering for $6,120.

There have been no other issuance of stock.

As a result of our the Company's current limited available cash, no officer
or director received compensation through the nine months ended September 30,
2007.  No officer or director received stock options or other non-cash
compensation since the Company's inception through September 30, 2007.  The
Company has no employment agreements in place with its officers.  Nor does
the Company owe its officers any accrued compensation, as the Officers agreed
to work for company at no cost, until the company can become profitable on
a consistent Quarter-to-Quarter basis.

The Company has no material commitments for capital expenditures nor does it
foresee the need for such expenditures over the next year.



                                       13
<PAGE>


Market Information
------------------

The common stock of the Company was cleared for trading the NASD OTC Bulletin
Board on October 16, 2007.  The stock's trading symbol is:  POLC.  There has
been no trading market to date in the Company's common stock, and there are no
assurances that any trading market will develop.

(a) There is currently no Common Stock which is subject to outstanding
options or warrants to purchase, or securities convertible into, the
Company's common stock.

(b)  There is currently no common stock of the Company which could be sold
under Rule 144 under the Securities Act of 1933 as amended or that the
registrant has agreed to register for sale by security holders.

(c)  The Company did not repurchase any of its shares during the fiscal year
covered by this report.

Dividends
---------

Holders of common stock are entitled to receive such dividends as the board of
directors may from time to time declare out of funds legally  available for the
payment of dividends. No dividends have been paid on our common stock, and we
do not anticipate paying any dividends on our common stock in the foreseeable
future.

Forward-Looking Statements
--------------------------

This Form 10-QSB includes "forward-looking statements" within the meaning
of Section 27A of the Securities Act of 1933, as amended, and Section 21E of
the Securities Exchange Act of 1934, as amended.  All statements, other than
statements of historical facts, included or incorporated by reference in this
Form 10-QSB which address activities, events or developments which the Company
expects or anticipates will or may occur in the future, including such things
as future capital expenditures (including the amount and nature thereof),
finding suitable merger or acquisition candidates, expansion and growth of
the Company's business and operations, and other such matters are forward-
looking statements.  These statements are based on certain assumptions and
analyses made by the Company in light of its experience and its perception
of historical trends, current conditions and expected future developments as
well as other factors it believes are appropriate in the circumstances.
However, whether actual results or developments will conform with the
Company's expectations and predictions is subject to a number of risks and
uncertainties, general economic  market and business conditions; the business
opportunities (or lack thereof) that may be presented to and pursued by the
Company;  changes in laws or  regulation; and other factors, most of which
are beyond the control of the Company.



                                    14
<PAGE>


This Form 10-QSB contains statements that constitute "forward-looking
statements." These forward-looking statements can be identified by the use of
predictive, future-tense or forward-looking terminology, such as "believes,"
"anticipates," "expects," "estimates," "plans," "may," "will," or similar
terms. These statements appear in a number of places in this Registration and
include statements regarding the intent, belief or current expectations of
the Company, its directors or its officers with respect to, among other
things: (i) trends affecting the Company's financial condition or results of
operations for its limited history; (ii) the Company's business and growth
strategies; and, (iii) the Company's financing plans.  Investors are
cautioned that any such forward-looking statements are not guarantees of
future performance and involve significant risks and uncertainties, and that
actual results may differ materially from those projected in the forward-
looking statements as a result of various factors.  Factors that could
adversely affect actual results and performance include, among others, the
Company's limited operating history, potential fluctuations in quarterly
operating results and expenses, government regulation, technological change
and competition.

Consequently, all of the forward-looking statements made in this Form 10-QSB
are qualified by these cautionary  statements and there can be no assurance
that the actual results or developments anticipated by the Company will be
realized or, even if substantially realized, that they will have the expected
consequence to or effects on the Company or its business or operations.  The
Company assumes no obligations to update any such forward-looking statements.


Item 3.  Controls and Procedures

As of the end of the period covered by this report, the Company conducted an
evaluation, under the supervision and with the participation of the principal
executive officer and principal financial officer, of the Company's disclosure
controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the
Securities Exchange Act of 1934 (the "Exchange Act")).  Based on this
evaluation, the principal executive officer and principal financial officer
concluded that the Company's disclosure controls and procedures are effective
to ensure that information required to be disclosed by the Company in reports
that it files or submits under the Exchange Act is recorded, processed,
summarized and reported within the time periods specified in Securities and
Exchange Commission rules and forms.  There was no change in the Company's
internal control over financial reporting during the Company's most recently
completed fiscal quarter that has materially affected, or is reasonably likely
to materially affect, the Company's internal control over financial reporting.


                                     15

<PAGE>


                       PART II OTHER INFORMATION

ITEM 1.  Legal Proceedings

The Company is not a party to any legal proceedings.

ITEM 2.  Changes in Securities and Use of Proceeds

None.

ITEM 3.  Defaults upon Senior Securities

None.

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

None.

ITEM 5.  Other Information

None.

ITEM 6.  Exhibits and Reports on Form 8-K

a) Exhibits

  Exhibit
  Number        Title of Document
  ----------------------------------------------------------------
    31.1     Certifications of the President pursuant to Section 302 of the
             Sarbanes-Oxley Act of 2002.

    32.1     Certifications of President pursuant to 18 U.S.C.  Section 1350
             as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
             2002.


                                     16

<PAGE>

b)  Reports on Form 8-K

None filed during the quarter ended September 30, 2007.


                                   SIGNATURES

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

                                 Political Calls, Inc.
                                ------------------------
                                        Registrant

                                By: /s/ David Gallagher
                                --------------------------------
                                        David Gallagher
                                        President, Chief Executive
                                        Officer, Chief Financial Officer,
                                        Secretary and Director (Principal
                                        Executive, Financial, and
                                        Accounting Officer)
Dated:  November 13, 2007
        -----------------

                                    17

<PAGE>