===============================================================================

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                               ------------------

                                    FORM 10-Q

                      ------------------------------------

           |X| QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

                For the quarterly period ended September 30, 2008

                                       OR

          |_| TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

                 For the transition period from ______ to ______

                               ------------------

                        Commission file number   000-52725

                                POLITICAL CALLS, INC.
             ------------------------------------------------------
             (Exact name of registrant as specified 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)(Zip Code)
         Issuer's telephone number, including area code: (702) 273-8920

Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 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 |_|

Indicate by check mark whether the Registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer or a smaller reporting company. See
definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of
the Exchange Act (Check one).

Large accelerated filer |_|                Accelerated filer |_|
Non-accelerated filer |_|                  Smaller Reporting Company |X|
(Do not check if a smaller reporting company)

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

As of November 7, 2008, the registrant's outstanding common stock consisted
of 423,100 shares, $0.001 par value; and the registrant's outstanding common
preferred stock consisted of 750,000 shares, $0.001 par value.

<PAGE>


                               Table of Contents
                             Political Calls, Inc.
                              Index to Form 10-Q
               For the Quarterly Period Ended September 30, 2008

<TABLE>
<CAPTION>

Part I.  Financial Information

                                                                        Page
<S>                                                                      <C>
Item 1.  Financial Statements

   Balance Sheets as of September 30, 2008 and December 31, 2008          3

   Statements of Income for the three months
     ended September 30, 2008 and 2007                                    4

   Statements of Cash Flows for the three months
    ended September 30, 2008 and 2007                                     5

   Notes to Financial Statements                                          6

Item 2.  Management's Discussion and Analysis of Financial Condition
   and Results of Operations                                              8

Item 3.  Quantitative and Qualitative Disclosures About Market Risk      14

Item 4.  Controls and Procedures                                         15

Part II  Other Information

Item 1.  Legal Proceedings                                               16

Item 1A.  Risk Factors                                                   16

Item 2.  Unregistered Sales of Equity 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                                              17

Item 6.  Exhibits                                                        17

Signatures                                                               18

</TABLE>
                                       2
<PAGE>


Part I.  Financial Information

Item 1.  Financial Statements

                            Political Calls, Inc.
                        (A development stage company)
                               Balance Sheets
<TABLE>
<CAPTION>

Balance Sheets
                                                   September 30,
                                                       2008      December 31,
                                                    (Unaudited)      2007
                                                    -----------  ------------
<S>                                                 <C>          <C>
ASSETS
Current Assets:
   Cash                                             $       42   $     1,879
                                                    -----------  ------------
   Total Current Assets                                     42         1,879
                                                    -----------  ------------

Fixed assets, net of accumulated depreciation of
   $2,750, $2,000 as of 6/30/08 and 12/31/07,
   respectively                                          4,750         5,500
                                                    -----------  ------------
TOTAL ASSETS                                        $    4,792   $     7,379
                                                    ===========  ============

LIABILITIES AND STOCKHOLDERS' EQUITY

Long-term liabilities:
   Deferred taxes payable                                  117           117
                                                    -----------  ------------
     Total liabilities                                     117           117
                                                    -----------  ------------

Stockholder's Equity:
   Preferred stock, $0.001
     par value, 5,000,000 shares authorized,
     75,000 shares issued or outstanding
     as of 9/30/08 and 12/31/07                             75            75
   Common stock, $0.001 par value, 195,000,000
     shares authorized, 423,100 and 423,100 shares
     issued and outstanding as of 9/30/08 and
     12/31/07 respectively                                 423           423
   Additional paid-in capital                        1,509,241     1,509,241
   Earnings (Deficit) accumulated during
     development stage                              (1,505,064)   (1,502,477)
                                                    -----------  ------------
     Total stockholders' equity                          4,675         7,262
                                                    -----------  ------------
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY          $    4,792   $     7,379
                                                    ===========  ============
</TABLE>

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

                                       3
<PAGE>


                            Political Calls, Inc.
                        (A development stage company)
                          Statements of Operations
                                (Unaudited)

<TABLE>
<CAPTION>

Statement of Operations

                                                                      From
         For the three months ended  For the nine months ended  August 23, 2006
         --------------------------  --------------------------  (Inception) to
         September 30, September 30, September 30, September 30,  September 30,
             2008          2007          2008          2007           2008
         ------------  ------------  ------------  ------------  --------------
<S>      <C>           <C>           <C>           <C>           <C>
Revenue  $         -   $         -   $         -   $         -   $      19,491
         ------------  ------------  ------------  ------------  --------------

Expenses:

General and
 Administ-
 rative
 expenses      1,554         3,160         1,837        14,903          29,188
Depreciation     250           250           750           750           2,750
         ------------  ------------  ------------  ------------  --------------
 Total
 expenses      1,804         3,410         2,587        15,653          31,938
         ------------  ------------  ------------  ------------  --------------

Net income
(loss) before
 provision
 for income
 taxes        (1,804)       (3,410)       (2,587)      (15,653)        (12,447)
         ------------  ------------  ------------  ------------  --------------
Provision
 for income
 taxes
 due               -             -             -             -             117
         ------------  ------------  ------------  ------------  --------------
Income
 (loss)
 before
 beneficial
 interest     (1,804)       (3,410)       (2,587)      (15,653)        (12,564)
         ------------  ------------  ------------  ------------  --------------

Beneficial
 Conversion
 Feature of
 Preferred
 stock                                                              (1,492,500)
                                                                 --------------

Net income
 (loss)
 Applicable
 to common
 share-
 holders      (1,804)       (3,410)       (2,587)      (15,653)     (1,505,064)
         ============  ============  ============  ============  ==============

Basic
 Earnings
 (Loss)
 per
 share   $     (0.00)  $     (0.00)  $     (0.00)  $     (0.00)
         ============  ============  ============  ============

Weighted
 Average
 Number of
 Common
 Shares
 Outstanding 423,100       423,100       423,100       423,100
         ============  ============  ============  ============
</TABLE>

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

                                      4
<PAGE>



                             Political Calls, Inc.
                        (A development stage company)
                          Statements of Cash Flows
                                (Unaudited)

<TABLE>
<CAPTION>

Statement of Cash Flows

                                                                  From
                                 For the nine months ended   August 23, 2006
                                 --------------------------  (Inception) to
                                 September 30, September 30,  September 30,
                                     2008          2007           2008
                                 ------------  ------------  ---------------
<S>                              <C>           <C>           <C>
Operating activities:
  Net income (loss)              $    (2,587)  $   (15,653)  $   (1,505,064)
                                 ------------  ------------  ---------------
  Adjustments to reconcile
   net loss to net cash
   used by operating activities
    Beneficial Interest on
      Conversion                           -             -        1,492,500
    Depreciation                         750           750            2,750
 Changes in assets and liabilities:
  Accounts payable (income taxes)          -             -                -
  Other accrued liabilities
   (deferred taxes)                        -             -              117
                                 ------------  ------------  ---------------
 Cash provided (used) by
  operating activities                (1,837)      (14,903)          (9,697)

Financing activities:
  Sale of Common Stock                     -             -            9,739
                                 ------------  ------------  ---------------
Cash provided (used) by
 financing activities                      -             -            9,739

Net increase (decrease) in cash       (1,837)      (14,903)              42
Cash at beginning of period            1,879        17,836                -
                                 ------------  ------------  ---------------
Cash at end of period            $        42   $     2,933   $           42
                                 ============  ============  ===============

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

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

                                     5
<PAGE>

                           POLITICAL CALLS, INC.
                       (A development stage company)
                       NOTES TO FINANCIAL STATEMENTS
                            September 30, 2008


Note 1 - Basis of Presentation

The 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,
2007 and notes thereto included in the Company's 10-KSB annual report.  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 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, 2008, the
Company has recognized revenues of $19,491 since its inception and has
accumulated operating losses of approximately $12,564 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.


                                     6
<PAGE>


                           POLITICAL CALLS, INC.
                       (A development stage company)
                       NOTES TO FINANCIAL STATEMENTS
                            September 30, 2008


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.








                                      7
<PAGE>



                     MANAGEMENT'S DISCUSSION AND ANALYSIS OF

                  FINANCIAL CONDITION AND RESULTS OF OPERATIONS


Item 2. - Management's Discussion and Analysis of Financial Condition and
          Results of Operations

Forward-Looking Information

The Company may from time to time make written or oral "forward-looking
statements" including statements contained in this report and in other
communications by the Company, which are made in good faith by the Company
pursuant to the "safe harbor" provisions of the Private Securities Litigation
Reform Act of 1995.

These forward-looking statements include statements of the Company's plans,
objectives, expectations, estimates and intentions, which are subject to
change based on various important factors (some of which are beyond the
Company's control).  The following factors, in addition to others not listed,
could cause the Company's actual results to differ materially from those
expressed in forward looking statements: the strength of the domestic and
local economies in which the Company conducts operations, the impact of
current uncertainties in global economic conditions and the ongoing financial
crisis affecting the domestic and foreign banking system and financial
markets, including the impact on the Company's suppliers and customers,
changes in client needs and consumer spending habits, the impact of
competition and technological change on the Company, the Company's ability to
manage its growth effectively, including its ability to successfully integrate
any business which it might acquire, and currency fluctuations. All
forward-looking statements in this report are based upon information
available to the Company on the date of this report.  The Company undertakes
no obligation to publicly update or revise any forward-looking statement,
whether as a result of new information, future events, or otherwise, except
as required by law.

Critical Accounting Policies
----------------------------

There have been no material changes to our critical accounting policies and
estimates from the information provided in Item 7, "Management's Discussion
and Analysis of Financial Condition and Results of Operations", included in
our Registration Statement for the fiscal year ended December 31, 2007.



                                     8
<PAGE>


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

Overview of Current 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.



                                     9
<PAGE>


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.


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.



Results of Operations for the quarter ended September 30, 2008
--------------------------------------------------------------


The Company has generated no revenues for the third Quarter ending September
30, 2008.  Since its inception of August 23, 2006 through September 30, 2008,
the Company has recognized $19,491 in revenues.  For the Quarter ending
September 30, 2008, the Company spent $1,804 in general and administrative
expenses as compared to $3,410 for the same period last year.  For the nine
months ending September 30, 2008, the Company spent $2,587 in general and
administrative expenses as compared to $15,653 for the same period last year.
The majority of these expenses involved accounting and legal fees to keep the
Company fully reporting.  As of September 30, 2008, the Company had an
accumulated net loss of $(12,564) 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.



                                      10
<PAGE>


Revenues
--------

During the nine month period ended September 30, 2008, the Company did not
generate any revenues.  In addition, the Company does not expect to generate
any profit for the next year.

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.

Management is currently exploring various business strategies to build the
Company's business.  This includes evaluating various options and strategies.
The analysis of new business opportunities and evaluating new business
strategies will be undertaken by or under the supervision of the Company's
sole Officer.  In analyzing prospective businesses opportunities, management
will consider, to the extent applicable, the available technical, financial
and managerial resources of any given business venture.  Management will also
consider the nature of present and expected competition; potential advances
in research and development or exploration; the potential for growth and
expansion; the likelihood of sustaining a profit within given time frames;
the perceived public recognition or acceptance of products, services, trade
or service marks; name identification; and other relevant factors.

The Company anticipates that the results of operations of a specific business
venture may not necessarily be indicative of the potential for future earnings,
which may be impacted by a change in marketing strategies, business expansion,
modifying product emphasis, changing or substantially augmenting management,
and other factors.  Management will analyze all relevant factors and make a
determination based on a composite of available information, without reliance
on any single factor.


                                     11
<PAGE>


Going Concern
-------------

Going Concern - The Company experienced operating losses, of $(12,564) since
its inception on August 23, 2006 through the period ended September 30, 2008.
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)


Summary of any product research and development that we will perform for
the term of our plan of operation.
-----------------------------------------------------------------------------

We do not anticipate performing any additional significant product research
and development under our current plan of operation.


Expected purchase or sale of plant and significant equipment.
-------------------------------------------------------------

We do not anticipate the purchase or sale of any plant or significant
equipment; as such items are not required by us at this time.


Significant changes in the number of employees.
-----------------------------------------------

As of September 30, 2008, we did not have any employees.  We are dependent upon
our sole officer and director for our future business development.  As our
operations expand we anticipate the need to hire additional employees,
consultants and professionals; however, the exact number is not quantifiable
at this time.


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

The Company's balance sheet as of September 30, 2008 reflects current assets of
$42, fixed assets of $4,750 (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 361,900 (post split) shares of our
$0.001 par value common stock to our founder for $3,619 cash.


                                      12
<PAGE>


On August 23, 2006, we issued 75,000 (post split) shares of our $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 61,200 (post split) shares of our $0.001 par
value common stock pursuant to a Rule 504 of Regulation D offering for $6,120.

On January 30, 2008, the Company initiated a ten-for-one reverse stock split,
for its issued and outstanding common and preferred stock.  This reverse
stock split had no effect on the authorized number of common shares or
preferred shares, and did not affect the par value of the stock.

Following the reverse stock split, the Company has 423,100 common shares, par
value $0.001 issued and outstanding and 75,000 of its Convertible Preferred
Stock, par value $0.001 where each preferred share can be exchanged for two
hundred (200) shares of Common Stock of the corporation.

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,
2008.  No officer or director received stock options or other non-cash
compensation since the Company's inception through September 30, 2008.  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.


Off-Balance Sheet Arrangements
------------------------------

We do not have any off-balance sheet arrangements that have or are reasonably
likely to have a current or future effect on our financial condition, changes
in financial condition, revenues or expenses, results or operations,
liquidity, capital expenditures or capital resources that is material
to investors.


                                     13
<PAGE>


Critical Accounting Policies and Estimates
------------------------------------------

Revenue Recognition:  We recognize revenue from product sales once all of the
following criteria for revenue recognition have been met: pervasive evidence
that an agreement exists; the services have been rendered; the fee is fixed
and determinable and not subject to refund or adjustment; and collection of
the amount due is reasonable assured.

New Accounting Standards
------------------------

In December 2007, the FASB issued SFAS No. 160, "Non-controlling Interests in
Consolidated Financial Statements".  This statement amends ARB 51 to
establish accounting and reporting standards for the non-controlling
(minority) interest in a subsidiary and for the de-consolidation of a
subsidiary. It clarifies that a non-controlling interest in a subsidiary
is equity in the consolidated financial statements.  SFAS No. 160 is
effective for fiscal years and interim periods beginning after December 15,
2008.  The adoption of SFAS 160 is not expected to have a material impact on
the Company's financial position, results of operation or cash flows.

As of January 1, 2008 we adopted SFAS No. 159, "The Fair Value Option for
Financial Assets and Financial Liabilities" ("SFAS No. 159"). SFAS No. 159
allows the company to choose to measure many financial assets and financial
liabilities at fair value.  Unrealized gains and losses on items for which
the fair value option has been elected are reported in earnings. The adoption
of SFAS 159 has not had a material impact on our financial position, results
of operation or cash flows.

As of January 1, 2008 we adopted SFAS No. 157, "Fair Value Measurements"
("SFAS No. 157").  SFAS No. 157 defines fair value and provides guidance for
measuring and disclosing fair value.  The adoption of SFAS 157 has not had a
material impact on our financial position, results of operation or cash flows.


Item 3.  Quantitative and Qualitative Disclosures about Market Risk.

Not applicable.


                                     14
<PAGE>


Item 4T. Controls and Procedures

(a)  Our management supervised and participated in an evaluation of the
effectiveness of the design and operation of our disclosure controls and
procedures as of September 30, 2008.  Based on that evaluation, our
management, including our principal executive and financial officer,
concluded that our disclosure controls and procedures were effective to
ensure that information required to be disclosed in the reports filed or
submitted by the Company under the Securities Exchange Act of 1934, as
amended, is recorded, processed, summarized and communicated to our
management, including our principle executive and financial officer, as
appropriate, to allow timely decisions regarding required disclosure
within the time periods specified in the SEC's rules and forms.

Internal control systems, no matter how well designed, have inherent
limitations.  Therefore, even those systems that are determined to be
effective by provide only reasonable assurance with respect to financial
statement preparation and presentation.  Also, projections of any evaluation
of effectiveness to future periods are subject to risk that controls may
become inadequate because of changes in conditions, or that the degree of
compliance with the policies or procedures may deteriorate.

(b)  There were no changes in our internal control over financial reporting
during the period ended September 30, 2008, that materially affected, or are
reasonably likely to materially affect, our internal controls over financial
reporting.



                                      15
<PAGE>


                           PART II. OTHER INFORMATION

Item 1 -- Legal Proceedings

From time to time, we may become involved in various lawsuits and legal
proceedings, which arise in the ordinary course of business.  However,
litigation is subject to inherent uncertainties, and an adverse result in
these or other matters may arise from time to time that may harm our
business.

We are not presently a party to any material litigation, nor to the knowledge
of management is any litigation threatened against us, which may materially
affect us.

Item 1A - Risk Factors

See Risk Factors set forth in Part I, Item 1A of the Company's Annual Report
on Form 10-KSB for the fiscal year ended December 31, 2007 and the discussion
in Item 1, above, under "Financial Condition - Liquidity and Capital resources.


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

On April 24, 2006, (inception) we issued 3,619,000 shares of our $0.001 par
value common stock to our founder for cash.

On April 24, 2006, we issued 750,000 shares of its $0.001 par value non-
voting Callable and Convertible Preferred stock in exchange for telephone
calling equipment valued at of $7,500.  All securities were issued in
reliance upon an exemption from registration under Section 4(2) of the
Securities Act as a transaction not involving a public offering.  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 to approximately forty-
five (45) shareholders in exchange for cash in the amount of $6,120.

There have been no other issuance of shares since our inception on April 24,
2006.


Item 3 -- Defaults Upon Senior Securities

None.

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

None.

                                     16
<PAGE>


Item 5 -- Other Information

None.


Item 6 -- Exhibits

                                        Filed          Period           Filing
Exhibit       Exhibit Description     herewith  Form   ending  Exhibit   date
-------------------------------------------------------------------------------
 3.1       Articles of Incorporation,            SB-2          3.1   02/21/2007
           as currently in effect
-------------------------------------------------------------------------------
 3.2       Bylaws                                SB-2          3.2   02/21/2007
           as currently in effect
-------------------------------------------------------------------------------
 3.3       Amended Articles of                   SB-2           3.3  02/21/2007
           Incorporation as currently
           in effect.
-------------------------------------------------------------------------------
31.1       Certification of President    X
           and Principal Financial
           Officer, pursuant to Section
           302 of the Sarbanes-Oxley
           Act
-------------------------------------------------------------------------------
31.2       Certification of President    X
           and Principal Financial
           Officer, pursuant to Section
           906 of the Sarbanes-Oxley
           Act
-------------------------------------------------------------------------------




                                        17
<PAGE>


                                   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 7, 2008
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