**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**FORM      10-QSB**

| [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 13 OR 15(D) OF THE EXCHANGE ACT                                     |
|                           |                                                                                                            |
|                           | For                the transition period __________                 to __________                     |
|                           |                                                                                                            |
|                           |                                                                                                            |

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

| 106                Chelsea Parkway, Boothwyn, Pa 19061  |
|---------------------------------------------------------|
| (Address                of principal executive offices) |

| (610)                494 5534                                                                                    |
|------------------------------------------------------------------------------------------------------------------|
| (Issuer’s                telephone number)                                                                 |
|                                                                                                             |
| 3273                E. Warm Springs Road, Las Vegas NV 89120                                                     |
| (Former                name, former address and former fiscal year, if changed since last                report) |

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|                                                      | TABLE                OF CONTENTS                                                          |   Page |
|-----------------------------------------------------------|-------------------------------------------------------------------------------------------|------------------|
|  PART                I - FINANCIAL INFORMATION  |
| Item                1.                                    | Financial                Statements                                                       | 3                |
| Item                2.                                    | Management's                Discussion and                Analysis                        | 9                |
| Item                3.                                    | Controls                and                Procedures                                     | 11               |
|  PART                II - OTHER INFORMATION     |
| Item                1.                                    | Legal                Proceedings                                                          | 12               |
| Item                2.                                    | Unregistered                Sales of Equity                Securities and Use of Proceeds | 12               |
| Item                3.                                    | Defaults                Upon Senior                Securities                             | 12               |
| Item                4.                                    | Submission                of Matters to a Vote                of Security Holders         | 12               |
| Item                5.                                    | Other                Information                                                          | 12               |
| Item                6.                                    | Exhibits                                                                                  | 12               |

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**PART      I - FINANCIAL INFORMATION**

**Item****1.** **     Financial      Statements**

| Our                unaudited financial statements included in this Form 10-QSB are as                follows: |
|---------------------------------------------------------------------------------------------------------------|
|  4                                                                                                       |  Balance                Sheet as Balance Sheet as                of  September 30, 2007; |
|  5                                                                                                       |  Statements                of Operations for the                three and six months ended September 30, 2007 and period from inception                (March 1, 2007) through September 30, 2007; |
|  6                                                                                                       |  Statement                of Stockholders’ Equity                from inception (March 1, 2007) through September 30, 2007; |
|  7                                                                                                       |  Statements                of Cash Flows for the                six months ended September 30, 2007 and period from inception (March                1,                2007) through September 30, 2007; |
|  8                                                                                                       |  Notes                to FinaNotes to                Financial  Statements. |

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RED      PEARL ACQUISITION CORPORATION

|                                                                                                                                               |   | September                30,2007 |   |
|----------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------|--------|
|                                                                                                                                               |   | (Unaudited)                      |   |
| ASSETS                                                                                                                                             |   |                             |   |
|                                                                                                                                               |   |                             |   |
| CURRENT                ASSETS                                                                                                                      |   |                             |   |
| Cash                in bank                                                                                                                        |   | $                                | -      |   |
| Prepaid                expenses                                                                                                                    |   |                             | -      |   |
|                                                                                                                                               |   |                             |   |   |
| TOTAL                CURRENT ASSETS                                                                                                                |   |                             | -      |   |
|                                                                                                                                               |   |                             |   |   |
| TOTAL                ASSETS                                                                                                                        |   | $                                | -      |   |
|                                                                                                                                               |   |                             |   |   |
| 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                                                                                                          |   |                             | 2,750  |   |
| Accumulated                deficit                                                                                                                 |   |                             | (5,750 | ) |
|                                                                                                                                               |   |                             |   |   |
| TOTAL                STOCKHOLDERS' EQUITY                                                                                                          |   |                             | -      |   |
|                                                                                                                                               |   |                             |   |   |
| TOTAL                LIABILITIES & STOCKHOLDERS' EQUITY                                                                                        |   | $                                | -      |   |

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RED      PEARL ACQUISITION CORPORATION

|                                               |   | For                the ThreeMonths                EndedSeptember                30, 2007 |      |   | For                the Six Months Ended September 30,  2007 |    |      | From                InceptionOn                March 1,2007                throughSeptember                30,2007 |   |
|----------------------------------------------------|--------|------------------------------------------------------------------------------------------|-----------|--------|------------------------------------------------------------------|---------|-----------|--------------------------------------------------------------------------------------------------------------------|--------|
| REVENUES                                           |   | $                                                                                        | -         |   |                                                             |  $ | -         |                                                                                                               |   | $ | - |   |
| COST                OF SALES                       |   |                                                                                     | -         |   |                                                             |    | -         |                                                                                                               |   |   | - |   |
| GROSS                MARGIN                        |   |                                                                                     | -         |   |                                                             |    | -         |                                                                                                               |   |   | - |   |
|                                               |   |                                                                                     |      |   |                                                             |    |      |                                                                                                               |   |   |   |   |
| OPERATING                EXPENSES                  |   |                                                                                     |      |   |                                                             |    |      |                                                                                                               |   |   |   |   |
|                                               |   |                                                                                     |      |   |                                                             |    |      |                                                                                                               |   |   |   |   |
| General                and administrative          |   |                                                                                     | 2,500     |   |                                                             |    | 5,420     |                                                                                                               |   |   | 5,750 |   |
|                                               |   |                                                                                     |      |   |                                                             |    |      |                                                                                                               |   |   |   |   |
| TOTAL                OPERATING EXPENSES            |   |                                                                                     | 2,500     |   |                                                             |    | 5,420     |                                                                                                               |   |   | 5,750 |   |
|                                               |   |                                                                                     |      |   |                                                             |    |      |                                                                                                               |   |   |   |   |
| NET                LOSS                            |   | $                                                                                        | (2,500    | )      |                                                             |  $ | (5,420    | )                                                                                                                  |   | $ | (5,750 | ) |
|                                               |   |                                                                                     |      |   |                                                             |    |      |                                                                                                               |   |   |   |   |
| BASIC                LOSS PER SHARE                |   | $                                                                                        | (0.00     | )      |                                                             |  $ | (0.00     | )                                                                                                                  |   | $ | (0.00 | ) |
|                                               |   |                                                                                     |      |   |                                                             |    |      |                                                                                                               |   |   |   |   |
| Weighted                Average Shares Outstanding |   |                                                                                     | 3,000,000 |   |                                                             |    | 3,000,000 |                                                                                                               |   |   | 3,000,000 |   |

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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 |
|  Contributed                Capital                        |                        |      |                           |   |                      |   |               | 2,750  |   |   |   |   |   | 2,750 |
| Net                loss for the period ended September 30, 2007 |                        | -         |                           |   | -                         |   |               | - |   |   | (5,750) |   |   | (5,750) |
|                                                            |                        |      |                           |   |                      |   |               |   |   |   |   |   |   |   |
| Balance                September 30, 2007                       |                        | 3,000,000 |                           | $      | 3,000                     |   | $                  | 2,750 |   | $ | (5,750) |   | $ | - |

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RED      PEARL ACQUISITION CORPORATION

|                                                                                                            |   | For                the SixMonths                EndedSeptember                30,2007 |   |   | From                InceptionOn                March 1,2007                throughSeptember                30,2007 |   |
|-----------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------------------------------------------------|--------|--------|--------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                            |   |                                                                                  |   |   |                                                                                                               |   |
| CASH                FLOWS FROM OPERATING ACTIVITIES                                                             |   |                                                                                  |   |   |                                                                                                               |   |
|                                                                                                            |   |                                                                                  |   |   |                                                                                                               |   |
| Net                loss                                                                                         |   | $                                                                                     | (5,420 | )      |                                                                                                               | $      | (5,750 | ) |
|                                                                                                            |   |                                                                                  |   |   |                                                                                                               |   |   |   |
| Adjustments                to reconcile net income to net cash provided by operating                activities: |   |                                                                                  |   |   |                                                                                                               |   |   |   |
| Contributed                capital                                                                              |   |                                                                                  | 2,750  |   |                                                                                                               |   | 2,750 |   |
| Changes                in operating assets and liabilities:                                                     |   |                                                                                  |   |   |                                                                                                               |   |   |   |
| (Increase)                decrease in prepaid expenses                                                          |   |                                                                                  | 2,500  |   |                                                                                                               |   | - |   |
| Increase                (decrease) in accounts payable                                                          |   |                                                                                  | -      |   |                                                                                                               |   | - |   |
|                                                                                                            |   |                                                                                  |   |   |                                                                                                               |   |   |   |
| NET                CASH USED IN OPERATING ACTIVITES                                                             |   |                                                                                  | (170   | )      |                                                                                                               |   | (3,000 | ) |
|                                                                                                            |   |                                                                                  |   |   |                                                                                                               |   |   |   |
| 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                                                        |   |                                                                                  | -      |   |                                                                                                               |   | - |   |
|                                                                                                            |   |                                                                                  |   |   |                                                                                                               |   |   |   |
| NET                CASH PROVIDED BY FINANCING ACTIVITIES                                                        |   |                                                                                  | -      |   |                                                                                                               |   | 3,000 |   |
|                                                                                                            |   |                                                                                  |   |   |                                                                                                               |   |   |   |
| NET                INCREASE IN CASH                                                                             |   |                                                                                  | (170   | )      |                                                                                                               |   | - |   |
|                                                                                                            |   |                                                                                  |   |   |                                                                                                               |   |   |   |
| CASH                - Beginning of period                                                                       |   |                                                                                  | 170    |   |                                                                                                               |   | - |   |
|                                                                                                            |   |                                                                                  |   |   |                                                                                                               |   |   |   |
| CASH                - End of period                                                                             |   | $                                                                                     | -      |   |                                                                                                               | $      | - |   |
|                                                                                                            |   |                                                                                  |   |   |                                                                                                               |   |   |   |
| SUPPLEMENTAL                CASH FLOW DISCLOSURE:                                                               |   |                                                                                  |   |   |                                                                                                               |   |   |   |
|                                                                                                            |   |                                                                                  |   |   |                                                                                                               |   |   |   |
| CASH                PAID FOR:                                                                                   |   |                                                                                  |   |   |                                                                                                               |   |   |   |
| Interest                                                                                                        |   | $                                                                                     | -      |   |                                                                                                               | $      | - |   |
| Income                taxes                                                                                     |   | $                                                                                     | -      |   |                                                                                                               | $      | - |   |
|                                                                                                            |   |                                                                                  |   |   |                                                                                                               |   |   |   |
| NON                CASH FINANCING ACTIVITIES:                                                                   |   | $                                                                                     | -      |   |                                                                                                               | $      | - |   |

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**RED      PEARL ACQUISITION CORPORATION**

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**Item      2.     Management’s Discussion and      Analysis**

**Forward-Looking      Statements**

**Plan      of Operation**

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

**Liquidity      and Capital Resources**

**Off      Balance Sheet Arrangements**

**Going      Concern**

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**Item      3. Controls and Procedures**

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**PART      II - OTHER INFORMATION**

**Item      1.     Legal      Proceedings**

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

**Item      3.     Defaults upon Senior      Securities**

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

**Item      5.     Other Information**

**Item      6.      Exhibits**

| **Exhibit                Number** | **Description                of Exhibit**                                                                                                                                                                                                 |
|-----------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                              |                                                                                                                                                                                                                                      |
|                              |                                                                                                                                                                                                                                      |
| 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 |
| 32.2                              | Agreement              and Plan of Merger(1)                                                                                                                                                                                              |

|   | (1)                Previously included as an exhibit to the Form 8-k filed October 4,                2007 |
|--------|-----------------------------------------------------------------------------------------------------------|

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**SIGNATURES**

| **Red                Pearl Acquisition Corp.**                                                                                                                                                                                                                                               |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                         |
| Date:                  November 14, 2007                                                                                                                                                                                                                                                     |
|                                                                                                                                                                                                                                                                                         |
| By:      /s/                Brian HavesonBrian                HavesonPresident,                Secretary, Chief Executive Officer, Chief                Financial Officer, Principal                Accounting Officer, Treasurer,                and Director |