** UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**Washington,      D.C. 20549**

**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 SECTION 13 OR 15(d) OF THE EXCHANGE                ACT |
|--------|--------------------------------------|-----------------------------------------------------------------------------------------------|

**000-52621**

**MONDO      ACQUISITION I, INC.**

|                  **Delaware **                                                                                  |                  **37-1532841**                               |
|---------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------|
|  (State                or other jurisdiction of incorporation or                organization)    |    (IRS                Employer Identification No.) |
|                                                                                                                      |                                                               |

**                                                                                               **

**61      Broadway, 32 nd      Floor**

**New      York, New York  10006**

**(212)      930-9700**

**N/A**

----

**MONDO      ACQUISITION I, INC.**

**Index**

| **PART                I. ** | **FINANCIAL                INFORMATION**                                              |  Page                 Number |
|----------------------------------|---------------------------------------------------------------------------------------|----------------------------------------|
|                             |                                                                                  |                                   |   |
| Item                1.           | Financial                Statements                                                   |  F-1                              |   |
|                             |                                                                                  |                                   |   |
|                             | Condensed                Balance Sheet as of September 30, 2007 (unaudited)           |  F-2                              |   |
|                             |                                                                                  |                                   |   |
|                             | Statements                of Losses for the three months and nine months              |                                   |   |
|                             | ended                September 30, 2007 and  Period from Inception               |                                   |   |
|                             | (October                30, 2006) through September 30, 2007 (unaudited)              |  F-3                              |   |
|                             |                                                                                  |                                   |   |
|                             | Statements                of Stockholders’ Equity for the Period from Inception |                                   |   |
|                             | (October                30, 2006) through September 30, 2007 (unaudited)              |  F-4                              |   |
|                             |                                                                                  |                                   |   |
|                             | Statements                of Cash Flows for the nine months ended September 30, 2007  |                                   |   |
|                             | and                for the period from inception (October 30, 2006) through           |                                   |   |
|                             | September                30, 2007 (unaudited)                                         |  F-5                              |   |
|                             |                                                                                  |                                   |   |
|                             | Notes                to Condensed Financial Statements (unaudited)                    |  F-6-                F-9     |
|                             |                                                                                  |                                   |   |
|  Item                2.     | Management's                Discussion and Analysis or Plan of Operations             | 3                                      |   |
|                             |                                                                                  |                                   |   |
| Item                3.           | Controls                and Procedures                                                |  4                                |   |
|                             |                                                                                  |                                   |   |
| **PART                II.**      | **OTHER                INFORMATION**                                                  |  5                                |   |
|                             |                                                                                  |                                   |   |
| Item                1.           | Legal                Proceedings                                                      |  5                                |   |
|                             |                                                                                  |                                   |   |
| Item                2.           | Unregistered                Sales of Equity Securities and Use of Proceeds            |  5                                |   |
|                             |                                                                                  |                                   |   |
| Item                3.           | Defaults                Upon Senior Securities                                        |  5                                |   |
|                             |                                                                                  |                                   |   |
| Item                4.           | Submission                of Matters to a Vote of Security Holders                    |  5                                |   |
|                             |                                                                                  |                                   |   |
| Item                5.           | Other                Information                                                      |  5                                |   |
|                             |                                                                                  |                                   |   |
| Item                6.           | Exhibits                                                                              |  5                                |   |
|                             |                                                                                  |                                   |   |
| SIGNATURES                  |  6                                                                               |                                   |

 

----

**MONDO      ACQUISITION I, INC.**

**A      DEVELOPMENT STAGE COMPANY**

**-      TABLE OF CONTENTS -**

|                                                                                                                                                |                  **Page**      |
|-----------------------------------------------------------------------------------------------------------------------------------------------------|-------------------------------------|
|                  Financial Statements:                                                                                                         |                                |
|                                                                                                                                                |                                |
|                                                                                                                                                |                                |
|                  Condensed Balance Sheet as of September 30, 2007                 (unaudited)                                             |                  F – 2   |
|                                                                                                                                                |                                |
|                  Statements of Losses for the Three Months and Nine Months Ended September                30, 2007 and Period from Inception   |                                |
|                  (October 30, 2006) through September 30, 2007 (unaudited)                                                                     |                  F – 3   |
|                                                                                                                                                |                                |
|                    Statements of Stockholders’ Equity for the Period from                Inception                             |                                |
|                  (October 30, 2006) through September 30, 2007 (unaudited)                                                                     |                  F – 4   |
|                                                                                                                                                |                                |
|                  Statements of Cash Flows for the Nine Months Ended September 30,                2007 and                Period from Inception |                                |
|                  (October 30, 2006) through September 30, 2007 (unaudited)                                                                     |                  F – 5   |
|                                                                                                                                                |                                |
|                  Notes to Financial Statements                                                                                                 |                  F - 6 - F - 9 |

----

**MONDO      ACQUISITION I, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**CONDENSED      BALANCE SHEET**

**AS      OF SEPTEMBER 30, 2007**

** (unaudited)**

|                                                                                                                                                                        |   |                              |   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------|--------|
|                                                                                                                                                                        |   |
|                                                                                                                                                                        |   | September                30, 2007 |   |
| ASSETS                                                                                                                                                                      |   |                              |   |
| Current                Assets:                                                                                                                                              |   |                              |   |   |
| Cash                and cash equivalents                                                                                                                                    |   | $                                 | 17,500 |   |
|                                                                                                                                                                        |   |                              |   |   |
| Total                Assets                                                                                                                                                 |   | $                                 | 17,500 |   |
|                                                                                                                                                                        |   |                              |   |   |
| LIABILITIES                AND STOCKHOLDERS' EQUITY                                                                                                                         |   |                              |   |   |
|                                                                                                                                                                        |   |                              |   |   |
| Current                Liabilities:                                                                                                                                         |   |                              |   |   |
| Accrued                Expenses related to incorporation                                                                                                                    |   | $                                 | 1,493  |   |
| Accounts                Payable                                                                                                                                             |   |                              | 1,196  |   |
| Total                Current Liabilities                                                                                                                                    |   |                              | 2,689  |   |
|                                                                                                                                                                        |   |                              |   |   |
| Long                Term Liabilities:                                                                                                                                       |   |                              | -      |   |
|                                                                                                                                                                        |   |                              |   |   |
| Total                Liabilities                                                                                                                                            |   |                              | 2,689  |   |
|                                                                                                                                                                        |   |                              |   |   |
| Commitments                and Contingencies                                                                                                                                |   |                              |   |   |
|                                                                                                                                                                        |   |                              |   |   |
| Stockholders’                Equity:                                                                                                                                  |   |                              |   |   |
| Preferred                stock, par value $0.001; 10,000,000 shares authorized, no issued                and                outstanding as of  September 30, 2007 |   |                              | -      |   |
| Common                stock, $0.001 par value; 40,000,000 authorized; 1,000,000 issued                and                outstanding as of September 30, 2007               |   |                              | 1,000  |   |
| Additional                paid in capital                                                                                                                                   |   |                              | 16,500 |   |
| Accumulated                Deficit during Development Stage                                                                                                                 |   |                              | (2,689 | ) |
|                                                                                                                                                                        |   |                              |   |   |
| Total                Stockholders' Equity                                                                                                                                   |   |                              | 14,811 |   |
|                                                                                                                                                                        |   |                              |   |   |
| Total                Liabilities and Stockholders' Equity                                                                                                                   |   | $                                 | 17,500 |   |
|                                                                                                                                                                        |   |                              |   |   |

----

| **MONDO                ACQUISITION I, INC.**                                                                                                                                                                                |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **(A                DEVELOPMENT STAGE COMPANY)**                                                                                                                                                                            |
| **CONDENSED                STATEMENT OF LOSSES**                                                                                                                                                                            |
| **FOR                THE THREE MONTHS AND NINE MONTHS ENDED SEPTEMBER 30, 2007                AND**                 **FROM OCTOBER 30, 2006 (DATE OF INCEPTION) TO SEPTEMBER 30,                2007****(UNAUDITED)**  |

|                                                                                                  |   | **For                the Three Months Ended September 30, 2007** |      |    | **For                the Nine Months Ended September 30, 2007** |   |      | **For                the Period From October 30, 2006 (Date of Inception ) to September                30, 2007** |   |
|-------------------------------------------------------------------------------------------------------|--------|------------------------------------------------------------------|-----------|---------|-----------------------------------------------------------------|--------|-----------|------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                  |   |                                                             |      |    |                                                            |   |      |                                                                                                                   |   |
| Operating                Expenses:                                                                    |   |                                                             |      |    |                                                            |   |      |                                                                                                                   |   |
| Selling,                general and administrative                                                    |   | $                                                                | 1,196     |    |                                                            | $      | 1,196     |                                                                                                                   |   | $ | 1,493 |   |
| Net                loss                                                                               |   | $                                                                | (1,196    | )  |                                                            | $      | (1,196    | )                                                                                                                 |   | $ | (2,689 | ) |
|                                                                                                  |   |                                                             |      |    |                                                            |   |      |                                                                                                                   |   |   |   |   |
| Net                loss per common share (basic and fully diluted)                                    |   | $                                                                | (0.001    | )       |                                                            | $      | (0.001    | )                                                                                                                      |   | $ | (0.001 | ) |
|                                                                                                  |   |                                                             |      |    |                                                            |   |      |                                                                                                                   |   |   |   |   |
| Weighted                average of common shares outstanding (basic and fully                diluted) |   |                                                             | 1,000,000 |    |                                                            |   | 1,000,000 |                                                                                                                   |   |   | 1,000,000 |   |
|                                                                                                  |   |                                                             |      |    |                                                            |   |      |                                                                                                                   |   |   |   |   |
|                                                                                                  |   |                                                             |      |    |                                                            |

----

**MONDO      ACQUISITION I, INC**

**(A      DEVELOPMENT STAGE COMPANY)**

**CONDENSED      STATEMENT OF STOCKHOLDER'S EQUITY**

**FROM      OCTOBER 30, 2006 (DATE OF INCEPTION) TO SEPTEMBER 30, 2007**

** (UNAUDITED)**

|                                                         |   | Preferred                stock |   |   | Common                stock |   |   | Paid-In- |   |   | AccumulatedDeficit                during Development |   |   |    |   |
|--------------------------------------------------------------|--------|--------------------------------|--------|--------|-----------------------------|--------|--------|----------|--------|--------|------------------------------------------------------|--------|--------|---------|--------|
|                                                         |   | Shares                         |   |   | Amount                      |   |   | Shares   |   |   | Amount                                               |   |   | Capital |   |   | Stage |   |   | Total |   |
| Balance-October                30, 2006                      |   |                           | -      |   |                        | $      | -      |     |   |   |                                                 |   | $      | -       |   |   | $ | - |   |   | $ | - |   |   | $ | - |   |
| Common                stock issued to founders               |   |                           | -      |   |                        |   | -      |     |   |   | 1,000,000                                            |   |   |    | 1,000  |   |   |   | 16,500 |   |   |   | - |   |   |   | 17,500 |   |
| Net                loss                                      |   |                           | -      |   |                        |   | -      |     |   |   | -                                                    |   |   |    | -      |   |   |   | - |   |   |   | (1,493 | ) |   |   | (1,493 | ) |
| Balance-                December 31, 2006                    |   |                           | -      |   |                        |   | -      |     |   |   | 1,000,000                                            |   |   |    | 1,000  |   |   |   | 16,500 |   |   |   | (1,493 | ) |   | $ | 16,007 |   |
| Accounts                Payable                              |   |                           |   |   |                        |   |   |     |   |   |                                                 |   |   |    |   |   |   |   |   |   |   |   | (1,196 | ) |   |   | (1,196 | ) |
| Net                loss                                      |   |                           | -      |   |                        |   | -      |     |   |   | -                                                    |   |   |    | -      |   |   |   | - |   |   |   | - |   |   |   | - |   |
| Balance                – September 30,  2007 |   |                           | -      |   |                        |   | -      |     |   |   | 1,000,000                                            |   |   |    | 1,000  |   |   |   | 16,500 |   |   |   | (2,689 | ) |   | $ | 14,811 |   |

----

**MONDO      ACQUISITION I, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**CONDENSED      STATEMENT OF CASH FLOWS**

**FOR      THE NINE MONTHS ENDED SEPTEMBER 30, 2007 AND**

**FROM      OCTOBER 30, 2006 (DATE OF INCEPTION) TO SEPTEMBER 30, 2007**

** (UNAUDITED)**

|                                                                                                      |   |                                                            |   |    |
|-----------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------|--------|---------|
| Cash                Flow from Operating Activities:                                                       |   | **For                the Nine Months Ended September 30, 2007** |   |    | **For                the Period From October 30, 2006 (Date of Inception ) to September                30, 2007** |   |
| Net                loss                                                                                   |   | $                                                               | (1,196 | )  |   | $ | (2,689 | ) |
| Adjustments                to reconcile net loss to net cash used in operating                activities: |   |                                                            |   |    |   |   |   |   |
| Changes                in operating assets and liabilities:                                               |   |                                                            |   |    |   |   |   |   |
| Accounts                payable and accrued expenses                                                      |   |                                                            | 1,196  |    |   |   | 2,689 |   |
|                                                                                                      |   |                                                            |   |    |   |   |   |   |
| Net                Cash Provided By Operating Activities                                                  |   |                                                            | -      |    |   |   | - |   |
|                                                                                                      |   |                                                            |   |    |   |   |   |   |
| Cash                Flow from Investing Activities:                                                       |   |                                                            | -      |    |   |   | - |   |
|                                                                                                      |   |                                                            |   |    |   |   |   |   |
| Cash                Flow Financing Activities:                                                            |   |                                                            | -      |    |   |   |   |   |
| Proceeds                from issuance of common stock to founders                                         |   |                                                            | -      |    |   |   | 17,500 |   |
| Net                Cash Provided By Financing Activities:                                                 |   |                                                            | -      |    |   |   | 17,500 |   |
|                                                                                                      |   |                                                            |   |    |   |   |   |   |
| Net                Increase in Cash and Cash Equivalents                                                  |   |                                                            | -      |    |   |   | 17,500 |   |
| Cash                and Cash Equivalents at beginning of period                                           |   | $                                                               | 17,500 |    |   |   | - |   |
| Cash                and Cash Equivalents at end of period                                                 |   | $                                                               | 17,500 |    |   | $ | 17,500 |   |

----

**MONDO      ACQUISITION I, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO CONDENSED FINANCIAL STATEMENTS**

**SEPTEMBER      30, 2007**

**(UNAUDITED)**

**NOTE      1 -**
**ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING      POLICIES:**

|   | ***(a)*** | ***Organization                and Business:*** |
|--------|-----------|-------------------------------------------------|

|   | ***(b)*** | ***Development                Stage Company:*** |
|--------|-----------|-------------------------------------------------|

|   | ***(c)*** | ***Use                of Estimates:*** |
|--------|-----------|----------------------------------------|

|   | ***(d)*** | ***Cash                and Cash Equivalents:*** |
|--------|-----------|-------------------------------------------------|

----

 

**MONDO      ACQUISITION I, INC.**

**(A      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO CONDENSED FINANCIAL STATEMENTS**

**SEPTEMBER      30, 2007**

**(UNAUDITED)**

**NOTE      1 -**
**ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING      POLICIES**

**(Continued):**

|   | ***(e)*** | ***Income                Taxes:*** |
|--------|-----------|------------------------------------|

|   | ***(f)*** | ***Loss                per Common Share:*** |
|--------|-----------|---------------------------------------------|

|   | ***(g)*** | ***Fair                Value of Financial                Instruments:*** |
|--------|-----------|--------------------------------------------------------------------------|

**NOTE      2 -**
**RECENT ACCOUNTING      PRONOUNCEMENTS:**

*Fair Value      Measurements*

 

----

**MONDO      ACQUISITION I, INC.**

**(      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO CONDENSED FINANCIAL STATEMENTS**

**SEPTEMBER      30, 2007**

**(UNAUDITED)**

**NOTE      2 -**
**RECENT ACCOUNTING PRONOUNCEMENTS:**
**(Continued):**

*Accounting      for Uncertainty in Income Taxes*
*Accounting for Income Taxes*

**NOTE      3 -**
**CAPITAL STOCK:**

 

----

**MONDO ACQUISITION I, INC.**

**(      DEVELOPMENT STAGE COMPANY)**

**NOTES      TO CONDENSED FINANCIAL STATEMENTS**

**SEPTEMBER      30, 2007**

**(UNAUDITED)**

**NOTE      4 -**
**RELATED PARTIES:**

**NOTE      5 - INCOME TAXES:**

----

**Item      2.      Management's Discussion and Analysis or      Plan of Operations**

** FORWARD      LOOKING STATEMENTS**

| ·   | Our                ability to attract and retain                management, |
|--------------------|-----------------------------------------------------------------------------|

| ·   | Our                ability to raise capital when needed and on acceptable terms and                conditions; |
|--------------------|----------------------------------------------------------------------------------------------------------------|

| ·   | The                intensity of competition; and |
|--------------------|--------------------------------------------------|

| ·   | General                economic conditions. |
|--------------------|---------------------------------------------|

|   | (i)  |   filing                of Exchange Act reports, and               |
|--------|------|------------------------------------------------------------------------------|
|   | (ii) | costs                relating to consummating an                acquisition. |

 

----

** Item      3.      Controls and      Procedures**

----

| **Part                II.  ** | **OTHER                INFORMATION**                                           |
|-----------------------------------------|--------------------------------------------------------------------------------|
|                                    |                                                                           |
| **Item                1. **        | **Legal                Proceedings**                                           |
|                                    |                                                                           |
| None                                    |                                                                           |
|                                    |                                                                           |
| **Item                2. **        | **Unregistered                Sales of Equity Securities and Use of Proceeds** |
|                                    |                                                                           |
| None.                                   |                                                                           |
|                                    |                                                                           |
| **Item                3. **        | **Defaults                Upon Senior Securities**                             |
|                                    |                                                                           |
| None.                                   |                                                                           |
|                                    |                                                                           |
| **Item                4.  **  | **Submission                of Matters to a Vote of Security Holders**         |
|                                    |                                                                           |
| Not                applicable      |
|                                    |                                                                           |
| **Item                5. **        | **Other                Information**                                           |
|                                    |                                                                           |
| Not                applicable      |
|                                    |                                                                           |
| **Item                6. **        | **Exhibits**                                                                   |

**                                                                             **

**      **
**                                                                                                          **

| (a)   | Exhibits |
|-----------------|----------|

| **Exhibit                Number** |   | **Description                of Exhibit**                                                                                                                                                                                                                                 |
|-----------------------------------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 31                                |   | Certification                of Principal Executive Officer and Principal Financial Officer pursuant                to                Rule 13a-14 and Rule 15d-14(a), promulgated under the Securities                and                Exchange Act of 1934, as amended |
|                              |   |                                                                                                                                                                                                                                                                      |
| 32                                |   | Certification                of Principal Executive Officer and Principal Financial Officer pursuant                to                18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the                Sarbanes-Oxley Act of 2002                    |

 

----

**SIGNATURES**

|                             | Mondo                Acquisition I, Inc. |                                                                                                                 |
|----------------------------------|------------------------------------------|----------------------------------------------------------------------------------------------------------------------|
|                             |                                     |                                                                                                                 |   |
| November                14, 2007 | By:                                      | /s/ Jeffrey                J. Fessler                                                                           |   |
|                             |                                     | Jeffrey                J. Fessler                                                                                    |   |
|                             |                                     | President                (Principal Executive Officer and Principal Financial and Accounting                Officer) |   |
|                             |                                     |                                                                                                                 |   |

----

**Exhibit      31**

**CERTIFICATIONS**

| 1.   | I                have reviewed this Quarterly Report on Form 10-QSB of Mondo                Acquisition I, Inc.; |
|----------------|-----------------------------------------------------------------------------------------------------------------------|

| 2.   | Based                on my knowledge, this report does not contain any untrue statement                of a                material fact or omit to state a material fact necessary to make                the                statements made, in light of the circumstances under which such statements                were made, not misleading with respect to the period covered by this                report; |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3.   | Based                on my knowledge, the financial statements, and other financial information                included in this report, fairly present in all material respects                the                financial condition, results of operations and cash flows of the                small                business issuer as of, and for, the periods presented in this                report; |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 4.   | The                small business issuer’s other certifying officer and I are responsible for                establishing and maintaining disclosure controls and procedures (as                defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal                control over financial reporting (as defined in Exchange Act Rules                13a-15(f) and 15d-15(f)) for the small business issuer and                have: |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a) | designed                such disclosure controls and procedures, or caused such disclosure                controls and procedures to be designed under our supervision, to                ensure                that material information relating to the small business issuer,                including                its consolidated subsidiaries, is made known to us by others within                those                entities, particularly during the period in which this report is                being                prepared; |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b) | evaluated                the effectiveness of the small business issuer’s disclosure controls and                procedures and presented in this report our conclusions about the                effectiveness of the disclosure controls and procedures, as of the                end of                the period covered by this report based on such evaluation;                and |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c) | disclosed                in this report any changes in the small business                issuer’s  internal control over financial reporting that                occurred during the small business issuer’s most recent fiscal quarter                (the small business issuer’s fourth fiscal quarter in the case of an                annual report) that has materially affected, or is reasonably likely                to                materially affect, the small business issuer’s  internal control                over financial reporting; and |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 5. | The                small business issuer’s other certifying officer and I have disclosed,                based on our most recent evaluation of internal control over financial                reporting, to the small business issuer’s auditors and the audit committee                of small business issuer’s board of directors (or persons performing the                equivalent functions): |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a) | all                significant deficiencies and material weaknesses in the design or                operation of internal control over financial reporting which are                reasonably likely to adversely affect the small business issuer’s ability                to record, process, summarize and report financial information;                and |
|--------|----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b) | any                fraud, whether or not material, that involves management or other                employees who have a significant role in the small business issuer’s                internal control over financial                reporting. |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Dated:  November                14, 2007 | By: /s/                Jeffrey J. Fessler  |
|----------------------------------------------------|------------------------------------------------------|
|                                               | Jeffrey                J. Fessler                    |
|                                               | President                                            |

----

** Exhibit      32**

| (1) | The                report fully complies with the requirements of Section 13(a) or 15(d)                of                the Securities Exchange Act of 1934;                and |
|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (2) | The                information contained in the Report fairly presents, in all material                respects, the financial condition and results of operations of the                Company. |
|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Dated:  November                14, 2007 | By:  /s/                Jeffrey J. Fessler  |
|----------------------------------------------------|------------------------------------------------------------|
|                                               |  Jeffrey                J. Fessler                    |
|                                               |  President                                            |