**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**FORM      10-QSB**

| [X]                | Quarterly                Report pursuant to Section 13 or 15(d) of the Securities Exchange                Act of                1934 |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------|
|               |                                                                                                                                 |
|               | For                the quarterly period ended June                30, 2007                                                           |
|               |                                                                                                                                 |
| [                ] | Transition                Report pursuant to 13 or 15(d) of the Securities Exchange Act of                1934                       |
|               |                                                                                                                                 |
|               | For                the transition period __________                 to __________                                          |
|               |                                                                                                                                 |
|               | Commission                File Number: 000-52575                                                                                     |

| Nevada                                                                                             | 20-8583866                                       |
|----------------------------------------------------------------------------------------------------|--------------------------------------------------|
| (State                or other jurisdiction of incorporation or                organization)  | (IRS                Employer Identification No.) |

| 3273                E. Warm Springs Road, Las Vegas, NV 89120 |
|--------------------------------------------------------------------|
| (Address                of principal executive offices)            |

| (516)                317-7101                                                                                    |
|------------------------------------------------------------------------------------------------------------------|
| (Issuer’s                telephone number)                                                                 |
|  ______________________________________________________________                                             |
| (Former                name, former address and former fiscal year, if changed since last                report) |

----

Table          of Contents

|                                                      | TABLE                OF CONTENTS                                                          |   Page |
|-----------------------------------------------------------|-------------------------------------------------------------------------------------------|------------------|
|  PART                I - FINANCIAL INFORMATION  |
| Item                1.                                    | Financial                Statements                                                       | 3                |
| Item                2.                                    | Plan                of Operation                                                          | 4                |
| Item                3.                                    | Controls                and Procedures                                                    | 7                |
|  PART                II - OTHER INFORMATION     |
| Item                1.                                    | Legal                Proceedings                                                          | 8                |
| Item                2.                                    | Unregistered                Sales of Equity Securities and Use of                Proceeds | 8                |
| Item                3.                                    | Defaults                Upon Senior Securities                                            | 8                |
| Item                4.                                    | Submission                of Matters to a Vote of Security                Holders         | 8                |
| Item                5.                                    | Other                Information                                                          | 8                |
| Item                6.                                    | Exhibits                                                                                  | 8                |

----

Table          of Contents

**PART      I - FINANCIAL INFORMATION**

**Item1.**
**     Financial      Statements**

| Our                unaudited financial statements included in this Form 10-QSB are as                follows: |
|---------------------------------------------------------------------------------------------------------------|
|  F-1                                                                                                     |  Balance                Sheet as of June 30, 2007; |
|  F-2                                                                                                     |  Statements                of Operations for the three months ended June                30, 2007 and period from inception (March 1, 2007) through June 30,                2007; |
|  F-3                                                                                                     |  Statement                of Stockholders’ Equity from inception (March 1,                2007) through June 30, 2007; |
|  F-4                                                                                                     |  Statements                of Cash Flows for the three months ended June 30,                2007 and period from inception (March 1, 2007) through June 30,                2007; |
|  F-5                                                                                                     |  Notes                to Financial                Statements. |

----

Table          of Contents

RED      PEARL ACQUISITION      CORPORATION

|                                                                                                                                        | June                    30, 2007 |
|---------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------|
|                                                                                                                                        | (Unaudited)                      |
| ASSETS                                                                                                                                      |                             |
|                                                                                                                                        |                             |
| CURRENT                  ASSETS                                                                                                             |                             |
| Cash                  in bank                                                                                                               | $                                | 170 |
| Prepaid                  expenses                                                                                                           |                             | - |
|                                                                                                                                        |                             |   |
| TOTAL                  CURRENT ASSETS                                                                                                       |                             | 170 |
|                                                                                                                                        |                             |   |
| TOTAL                  ASSETS                                                                                                               | $                                | 170 |
|                                                                                                                                        |                             |   |
| LIABILITIES                  & STOCKHOLDERS' EQUITY                                                                                     |                             |   |
|                                                                                                                                        |                             |   |
| CURRENT                  LIABILITIES                                                                                                        |                             |   |
| Accounts                  payable                                                                                                           | $                                | - |
| Advances                  from related parties                                                                                              |                             | - |
|                                                                                                                                        |                             |   |
| TOTAL                  CURRENT LIABILITIES                                                                                                  |                             | - |
|                                                                                                                                        |                             |   |
| LONG-TERM                  DEBT                                                                                                             |                             | - |
|                                                                                                                                        |                             |   |
| TOTAL                  LIABILITIES                                                                                                          |                             | - |
|                                                                                                                                        |                             |   |
| STOCKHOLDERS'                  EQUITY                                                                                                       |                             |   |
| Preferred                    stock: $0.001 par value; 10,000,000 shares authorized, no shares                    issued and outstanding     |                             | - |
| Common                    stock: $0.001 par value; 90,000,000 shares authorized, 3,000,000                    shares issued and outstanding |                             | 3,000 |
| Additional                  paid in capital                                                                                                 |                             | - |
| Accumulated                  deficit                                                                                                        |                             | (2,830) |
|                                                                                                                                        |                             |   |
| TOTAL                  STOCKHOLDERS' EQUITY                                                                                                 |                             | 170 |
|                                                                                                                                        |                             |   |
| TOTAL                  LIABILITIES & STOCKHOLDERS' EQUITY                                                                               | $                                | 170 |

----

Table          of Contents

RED        PEARL ACQUISITION        CORPORATION

|                                                   | For                        the Three Months                        EndedJune                        30, 2007 |      | From                    Inception On                    March 1, 2007                    through June                    30,2007 |
|--------------------------------------------------------|--------------------------------------------------------------------------------------------------------------|-----------|----------------------------------------------------------------------------------------------------------------------------------|
|                                                   |                                                                                                         |      |                                                                                                                             |
| REVENUES                                               | $                                                                                                            | -         |                                                                                                                             | $ | - |
| COST                  OF SALES                         |                                                                                                         | -         |                                                                                                                             |   | - |
| GROSS                  MARGIN                          |                                                                                                         | -         |                                                                                                                             |   | - |
|                                                   |                                                                                                         |      |                                                                                                                             |   |   |
| OPERATING                  EXPENSES                    |                                                                                                         |      |                                                                                                                             |   |   |
|                                                   |                                                                                                         |      |                                                                                                                             |   |   |
| General                  and administrative            |                                                                                                         | 2,500     |                                                                                                                             |   | 2,830 |
|                                                   |                                                                                                         |      |                                                                                                                             |   |   |
| TOTAL                  OPERATING EXPENSES              |                                                                                                         | 2,500     |                                                                                                                             |   | 2,830 |
|                                                   |                                                                                                         |      |                                                                                                                             |   |   |
| NET                  LOSS                              | $                                                                                                            | (2,500)   |                                                                                                                             | $ | (2,830) |
|                                                   |                                                                                                         |      |                                                                                                                             |   |   |
| BASIC                  LOSS PER SHARE                  | $                                                                                                            | (0.00)    |                                                                                                                             |   |   |
|                                                   |                                                                                                         |      |                                                                                                                             |   |   |
| Weighted                    Average Shares Outstanding |                                                                                                         | 3,000,000 |                                                                                                                             |   |   |

----

Table          of Contents

RED        PEARL ACQUISITION        CORPORATION

|                                                           | Common                  Stock |      | Additional                  Paid |   | Accumulated                   |   | TotalStockholders' |
|----------------------------------------------------------------|-------------------------------|-----------|----------------------------------|--------|-------------------------------|--------|--------------------|
|                                                           | Shares                        |      | Amount                           |   | in                    Capital |   | Deficit            |   | Equity |
| Balance                  March 1, 2007                         |                          | -         |                             | $      | -                             |   | $                  | - |   | $ | - |   | $ | - |
|                                                           |                          |      |                             |   |                          |   |               |   |   |   |   |   |   |   |
| Shares                    issued for cash at $0.001 per share  |                          | 3,000,000 |                             |   | 3,000                         |   |               | - |   |   | - |   |   | 3,000 |
|                                                           |                          |      |                             |   |                          |   |               |   |   |   |   |   |   |   |
| Net                    loss for the period ended June 30, 2007 |                          | -         |                             |   | -                             |   |               | - |   |   | (2,830) |   |   | (2,830) |
|                                                           |                          |      |                             |   |                          |   |               |   |   |   |   |   |   |   |
| Balance                  June 30, 2007                         |                          | 3,000,000 |                             | $      | 3,000                         |   | $                  | - |   | $ | (2,830) |   | $ | 170 |

----

Table          of Contents

RED          PEARL ACQUISITION          CORPORATION

|                                                                                                                    | For                      the Three Months                      Ended June                      30, 2007 |    | From                    InceptionOn                    March 1, 2007                    through June                    30,2007 |
|-------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------|---------|---------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                    |                                                                                                    |    |                                                                                                                            |
| CASH                    FLOWS FROM OPERATING ACTIVITIES                                                                 |                                                                                                    |    |                                                                                                                            |
|                                                                                                                    |                                                                                                    |    |                                                                                                                            |
| Net                    loss                                                                                             | $                                                                                                       | (2,500) |                                                                                                                            | $ | (2,830) |
|                                                                                                                    |                                                                                                    |    |                                                                                                                            |   |   |
| Adjustments                    to reconcile net income to net                    cash provided by operating activities: |                                                                                                    |    |                                                                                                                            |   |   |
| Common                    stock issued for services                                                                     |                                                                                                    | -       |                                                                                                                            |   | - |
| Changes                    in operating assets and liabilities:                                                         |                                                                                                    |    |                                                                                                                            |   |   |
| (Increase)                    decrease in prepaid expenses                                                              |                                                                                                    | 2,500   |                                                                                                                            |   | - |
| Increase                    (decrease) in accounts payable                                                              |                                                                                                    | -       |                                                                                                                            |   | 0 |
|                                                                                                                    |                                                                                                    |    |                                                                                                                            |   |   |
| NET                    CASH PROVIDED BY OPERATING ACTIVITES                                                             |                                                                                                    | -       |                                                                                                                            |   | (2,830) |
|                                                                                                                    |                                                                                                    |    |                                                                                                                            |   |   |
| CASH                    FLOWS FROM INVESTING ACTIVITIES                                                                 |                                                                                                    |    |                                                                                                                            |   |   |
| Property                    and equipment purchased                                                                     |                                                                                                    | -       |                                                                                                                            |   | - |
|                                                                                                                    |                                                                                                    |    |                                                                                                                            |   |   |
| NET                    CASH (USED) BY INVESTING ACTIVITIES                                                              |                                                                                                    | -       |                                                                                                                            |   | - |
|                                                                                                                    |                                                                                                    |    |                                                                                                                            |   |   |
| CASH                    FLOWS FROM FINANCING ACTIVITIES                                                                 |                                                                                                    |    |                                                                                                                            |   |   |
| Proceeds                    from common stock issued                                                                    |                                                                                                    | -       |                                                                                                                            |   | 3,000 |
| Increase                    in advances from related parties                                                            |                                                                                                    | -       |                                                                                                                            |   | 0 |
|                                                                                                                    |                                                                                                    |    |                                                                                                                            |   |   |
| NET                    CASH PROVIDED BY FINANCING ACTIVITIES                                                            |                                                                                                    | -       |                                                                                                                            |   | 3,000 |
|                                                                                                                    |                                                                                                    |    |                                                                                                                            |   |   |
| NET                    INCREASE IN CASH                                                                                 |                                                                                                    | -       |                                                                                                                            |   | 170 |
|                                                                                                                    |                                                                                                    |    |                                                                                                                            |   |   |
| CASH                    - Beginning of period                                                                           |                                                                                                    | 170     |                                                                                                                            |   | - |
|                                                                                                                    |                                                                                                    |    |                                                                                                                            |   |   |
| CASH                    - End of period                                                                                 | $                                                                                                       | 170     |                                                                                                                            | $ | 170 |
|                                                                                                                    |                                                                                                    |    |                                                                                                                            |   |   |
| SUPPLEMENTAL                    CASH FLOW DISCLOSURE:                                                                   |                                                                                                    |    |                                                                                                                            |   |   |
|                                                                                                                    |                                                                                                    |    |                                                                                                                            |   |   |
| CASH                    PAID FOR:                                                                                       |                                                                                                    |    |                                                                                                                            |   |   |
| Interest                                                                                                                | $                                                                                                       | -       |                                                                                                                            | $ | - |
| Income                    taxes                                                                                         | $                                                                                                       | -       |                                                                                                                            | $ | - |
|                                                                                                                    |                                                                                                    |    |                                                                                                                            |   |   |
| NON                    CASH FINANCING ACTIVITIES:                                                                       | $                                                                                                       | -       |                                                                                                                            | $ | - |

----

Table          of Contents

**RED        PEARL ACQUISITION CORPORATION**

----

Table          of Contents

**Item2.     Management’s      Discussion and      Analysis**

**Forward-Looking      Statements**

**Plan      of Operation**

----

Table          of Contents

----

Table          of Contents

**Results      of Operations for the three months ended June 30, 2007 and period from inception      (March 1, 2007 ) through June 30, 2007.**

**Liquidity      and Capital Resources**

**Off      Balance Sheet Arrangements **

**Going      Concern**

----

Table          of Contents

**Item3.      Controls and Procedures**

----

Table            of Contents

**PART      II - OTHER INFORMATION**

**Item1.     Legal      Proceedings**

**Item2.     Unregistered      Sales of Equity      Securities and Use of Proceeds**

**Item3.     Defaults      upon Senior      Securities**

**Item4.     Submission      of Matters to a Vote      of Security Holders**

**Item5.     Other      Information**

**Item6.      Exhibits      **

| **Exhibit****Number** | **Description                of Exhibit**                                                                                                                                                                                                                |
|-----------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1                   | Articles                of Incorporation (1)                of                Red Pearl Acquisition Corp.                                                                                                                                                |
| 3.2                   | By-Laws                (1)                of                Red Pearl Acquisition Corp.                                                                                                                                                                  |
| 31.1                  | Certification                of Chief Executive Officer pursuant to 18                U.S.C. Section 1350, as adopted pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002                                                           |
| 31.2                  | Certification                of Chief Financial Officer pursuant to 18                U.S.C. Section 1350, as adopted pursuant to Section 302 of the                Sarbanes-Oxley Act of 2002                                                           |
| 32.1                  | Certification                of Chief Executive Officer and Chief                Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted                pursuant                to Section 906 of the Sarbanes-Oxley Act of                2002 |

| **(1)  ** | Previously                included as an exhibit to the Registration Statement on Form 10-SB12G                filed on April 23, 2007 |
|---------------------|----------------------------------------------------------------------------------------------------------------------------------------|

----

Table          of Contents

**SIGNATURES**

|   | **Red                Pearl Acquisition Corp.**                                                                                                                                                                                                                              |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                        |
| Date:  | August                17, 2007                                                                                                                                                                                                                                              |
|   |                                                                                                                                                                                                                                                                        |
|   | By:      /s/                Bruce BrandtBruce                BrandtPresident,                Secretary, Chief Executive Officer, Chief Financial Officer, Principal                Accounting Officer, Treasurer, and                Director |