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

                                   FORM 10-QSB


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

                      For the Quarter Ended March 31, 2007

                                       or

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

                        For the transition period from _______ to _______

                        Commission File Number 000-51872

                                   LILM, INC.
        -----------------------------------------------------------------
        (Exact name of small business issuer as specified in its charter)

            Nevada                                             87-0645394
-------------------------------                            -------------------
(State or other jurisdiction of                            (I.R.S. Employer
incorporation or organization)                             Identification No.)

           1390 South 1100 East #204, Salt Lake City, Utah 84105-2463
                    (Address of principal executive offices)

                                 (801) 322-0253
                           (Issuer's telephone number)

     Check  whether  the issuer (1) filed all  reports  required  to be filed by
Section 13 or 15(d) of the  Securities  Exchange  Act of 1934 during the past 12
months (or for such shorter period that the registrant was required to file such
reports),  and (2) has been subject to such filing  requirements for the past 90
days. Yes [X] No [ ]

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


                      APPLICABLE ONLY TO CORPORATE ISSUERS

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

          Class                                 Outstanding as of March 31, 2007
-----------------------------                   --------------------------------
Common Stock, $.001 par value                              2,583,750

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

                                       -1-

<PAGE>

<TABLE>
<CAPTION>


                                                 TABLE OF CONTENTS

Heading                                                                                                   Page
                                          PART  I.  FINANCIAL INFORMATION

<S>          <C>                                                                                            <C>
Item 1.      Financial Statements.....................................................................      3

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

Item 3.      Controls and Procedures..................................................................     12


                                            PART II. OTHER INFORMATION

Item 1.      Legal Proceedings........................................................................     13

Item 2       Unregistered Sales of Equity Securities and Use of Proceeds..............................     13

Item 3.      Defaults Upon Senior Securities..........................................................     13

Item 4.      Submission of Matters to a Vote of Securities Holders....................................     13

Item 5.      Other Information........................................................................     13

Item 6.      Exhibits.................................................................................     13

             Signatures...............................................................................     14

</TABLE>

                                                        -2-

<PAGE>



                                     PART I

Item 1.   Financial Statements
------------------------------

          The  accompanying   unaudited   balance  sheets  of  LILM,  Inc.,  and
Subsidiary and LiL Marc, Inc.  (predecessor)  (development  stage company) as of
March 31, 2007 and December 31, 2006, related unaudited statements of income and
cash flows for the three  months  ended  March 31,  2007 and 2006 and the period
April 22, 1997 (date of inception of  predecessor)  to March31,  2007, have been
prepared by  management  in conformity  with United  States  generally  accepted
accounting principles. In the opinion of management,  all adjustments considered
necessary for a fair  presentation  of the results of  operations  and financial
position have been included and all such  adjustments are of a normal  recurring
nature.  Operating  results  for  the  period  ended  March  31,  2007,  are not
necessarily  indicative  of the results that can be expected for the fiscal year
ending December 31, 2007 or any other subsequent period.












                                   LILM, INC.
                          (A Development Stage Company)

                              FINANCIAL STATEMENTS

                      March 31, 2007 and December 31, 2006


                                       -3-

<PAGE>

<TABLE>
<CAPTION>


                LILM, INC. and SUBSIDIARY and LIL MARC, INC. (predecessor)
                               ( Development Stage Company )
                          CONSOLIDATED BALANCE SHEETS - unaudited
                           March 31, 2007 and December 31, 2006

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


                                                                 Mar 31         Dec 31,
                                                                  2007           2006
                                                              -----------    -----------

ASSETS
CURRENT ASSETS
<S>                                                           <C>            <C>
   Cash                                                       $     6,520    $    10,897
                                                              -----------    -----------

         Total Current Assets                                       6,520         10,897
                                                              -----------    -----------

OFFICE EQUIPMENT - net of accumulated depreciation                    857          1,031
                                                              -----------    -----------

                                                              $     7,377    $    11,928
                                                              ===========    ===========


LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES

     Accounts payable                                         $     5,000    $     5,000
    Accounts payable - related party                                5,797          5,797
                                                              -----------    -----------

         Total Current Liabilities                                 10,797         10,797
                                                              -----------    -----------

STOCKHOLDERS' EQUITY

    Common stock
         25,000,000 shares authorized  at $0.001 par value;
         2,583,750 shares issued and outstanding                    2,584          2,584
     Capital in excess of par value                               135,111        135,111
    Accumulated deficit during development stage                 (141,115)      (136,564)
                                                              -----------    -----------
          Total Stockholders' Equity                               (3,420)         1,131
                                                              -----------    -----------

                                                              $     7,377    $    11,928
                                                              ===========    ===========




         The accompanying notes are an integral part of these financial statements.
</TABLE>

                                            -4-

<PAGE>



           LILM, INC. and SUBSIDIARY and LIL MARC, INC. (predecessor)
                          ( Development Stage Company )
                     CONSOLIDATED STATEMENT OF OPERATIONS -
          unaudited For the Three Months Ended March 31, 2007 and 2006 and
the Period April 22, 1997 (date of inception of predecessor) to March 31, 2007

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

                                                                Apr 22, 1997
                                     Mar 31,         Mar 31,     to Mar 31,
                                      2007            2006          2007
                                   -----------    -----------   -----------


REVENUES                           $       476    $     1,235   $    18,194
                                   -----------    -----------   -----------

EXPENSES

   Administrative                        4,832          5,074       130,097
   Royalties                                21             16           102
   Depreciation and amortization           174            158        29,110
                                   -----------    -----------   -----------
                                         5,027          5,248       159,309
                                   -----------    -----------   -----------

NET LOSS                           $    (4,551)   $ (4,013)     $ (141,115)
                                   ===========    ===========   ===========


NET LOSS PER COMMON SHARE

   Basic and diluted               $      --      $      --
                                   -----------    -----------



AVERAGE OUTSTANDING SHARES

    Basic (stated in 1000's)             2,584          2,584
                                   -----------    -----------










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

                                       -5-

<PAGE>

<TABLE>
<CAPTION>


                       LILM, INC. and SUBSIDIARY and LIL MARC, INC. (predecessor)
                                      ( Development Stage Company )
                            CONSOLIDATED STATEMENT OF CASH FLOWS - unaudited
                       For the Three Months Ended March 31, 2007 and 2006 and the
               Period April 22, 1997 (date of inception of predecessor) to March 31, 2007

--------------------------------------------------------------------------------------------------------
                                                                                            Apr 22, 1997
                                                                Mar 31,        Mar 31,       to Mar 31,
                                                                 2007           2006           2007
                                                             -----------    -----------    -----------


CASH FLOWS FROM
   OPERATING ACTIVITIES
<S>                                                          <C>            <C>            <C>
   Net loss                                                  $    (4,551)   $    (4,013)   $  (141,115)

   Adjustments to reconcile net loss to
       net cash provided by operating
       activities

          Issuance of common stock for expenses                     --             --            8,700
          Depreciation and amortization                              174            158         28,960
          Changes in accounts payable                               --             (250)         6,409
          Contributions to capital - expenses                       --             --              100


          Net Cash Flows Used in Operations                       (4,377)        (4,105)       (96,946)
                                                             -----------    -----------    -----------

CASH FLOWS FROM INVESTING
   ACTIVITIES

      Purchase of patent                                            --             --          (28,650)
      Purchase office equipment                                     --             --           (2,096)
                                                             -----------    -----------    -----------

CASH FLOWS FROM FINANCING
   ACTIVITIES

       Proceeds from issuance of common stock net of costs          --             --          134,212
                                                             -----------    -----------    -----------


   Net Change  in Cash                                            (4,377)        (4,105)         6,520
    Cash at Beginning of Period                                   10,897         21,530           --
                                                             -----------    -----------    -----------

   Cash at End of Period                                     $     6,520    $    17,425    $     6,520
                                                             ===========    ===========    ===========




NON CASH  FLOWS  FROM OPERATING AND INVESTING ACTIVITIES

        Issuance of  922,900 common shares for a patent - 2000                             $    11,963
                                                                                           -----------
        Contributions to capital - expenses - 2001                                                 100
                                                                                           -----------



                The accompanying notes are an integral part of these financial statements
</TABLE>

                                                 -6-

<PAGE>



           LILM, INC. and SUBSIDIARY and LIL MARC, INC. (predecessor)
                          ( Development Stage Company )
                          NOTES TO FINANCIAL STATEMENTS
                                 March 31, 2007

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


1. ORGANIZATION
   ------------

The Company was  incorporated  under the laws of the state of Nevada on December
30, 1999 with authorized  common stock of 25,000,000  shares with a par value of
$.001.

The principal  business activity of the Company is to manufacture and market the
"LiL Marc" urinal used in the training of young boys.

During  January 2005 the Company  organized  "LiL Marc,  Inc.",  in the state of
Utah, and  transferred all its assets,  liabilities,  and operations to LiL Marc
Inc. in exchange  for all of the  outstanding  stock of LiL Marc,  Inc.  for the
purpose of continuing the operations in the subsidiary.

"LiL Marc, Inc."  (predecessor) was incorporated  under the laws of the state of
Nevada on April 22,  1997 for the  purpose  of  marketing  and sales of the "Lil
Marc"  training  urinal for use by young boys.  The marketing and sales activity
was transferred to LILM, Inc. on December 30, 1999.

Included in the following  financial  statements  are the combined  statement of
operations  of LIL Marc,  Inc.  (predecessor)  for the period  April 22, 1997 to
December 30, 1999 and LILM,  Inc., and its  subsidiary,  for the period December
30, 1999 to December 31, 2006.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
   ------------------------------------------

Accounting Methods

The  Company  recognizes  income and  expenses  based on the  accrual  method of
accounting.

Dividend Policy

The Company has not yet adopted a policy regarding payment of dividends.

Income Taxes

The Company utilizes the liability method of accounting for income taxes.  Under
the liability method deferred tax assets and liabilities are determined based on
the differences  between financial reporting and the tax bases of the assets and
liabilities  and are measured  using the enacted tax rates and laws that will be
in effect,  when the differences are expected to reverse.  An allowance  against
deferred tax assets is recorded,  when it is more likely than not, that such tax
benefits will not be realized.

On  March  31,  2007,  the  Company  had  a net  operating  loss  available  for
carryforward of $89,138.  The income tax benefit of  approximately $ 27,000 from
the carryforward has been fully offset by a valuation reserve because the use of
the future tax  benefit is  doubtful  since the  Company  has not  started  full
operations. The net operating loss will expire starting in 2021 through 2028.



                                       -7-

<PAGE>



           LILM, INC. and SUBSIDIARY and LIL MARC, INC. (predecessor)
                          ( Development Stage Company )
                    NOTES TO FINANCIAL STATEMENTS (Continued)
                                 March 31, 2007

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

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued
   ------------------------------------------------------

Revenue Recognition

Revenue  is  recognized  upon the  completion  of the sale and  shipment  of the
training urinal products.

Advertising and Market Development

The company expenses advertising and market development costs as incurred.

Financial Instruments

The  carrying  amounts of  financial  instruments,  including  cash and accounts
payable,  are considered by management to be their  estimated fair values due to
their short term maturities.

Basic and Diluted Net Income (Loss) Per Share

Basic net income  (loss) per share  amounts are  computed  based on the weighted
average  number of shares  actually  outstanding.  Diluted net income (loss) per
share amounts are computed  using the weighted  average  number of common shares
and common  equivalent  shares  outstanding  as if shares had been issued on the
exercise of any common share rights unless the exercise becomes antidilutive and
then only the basic per share amounts are shown in the report.

Financial and Concentrations Risk

The Company does not have any concentration or related financial credit risk.

Estimates and Assumptions

Management uses estimates and assumptions in preparing  financial  statements in
accordance with accounting principles generally accepted in the United States of
America.  Those  estimates and  assumptions  affect the reported  amounts of the
assets and liabilities, the disclosure of contingent assets and liabilities, and
the reported revenues and expenses. Actual results could vary from the estimates
that were assumed in preparing these financial statements.

Principles of Consolidation

The accompanying  consolidated  financial statements include the accounts of the
Company and its subsidiary  from its  inception.  All  significant  intercompany
accounts and balances have been eliminated in consolidation.





                                       -8-

<PAGE>



           LILM, INC. and SUBSIDIARY and LIL MARC, INC. (predecessor)
                          ( Development Stage Company )
                    NOTES TO FINANCIAL STATEMENTS (Continued)
                                 March 31, 2007

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

Office Equipment

Office  equipment  consists of computers and is depreciated  over three years on
the straight method.

Recent Accounting Pronouncements

The  Company  does not  expect  that the  adoption  of other  recent  accounting
pronouncements will have a material impact on its financial statements.

3.  PATENT
    ------

The Company acquired a patent, from a related party, for the "LiL Marc" training
urinal and was recorded at the predecessor cost, less  amortization.  The patent
was issued on July 16, 1991 and has been fully amortized.

The terms of the  acquisition  of the patent  includes a royalty of $.25, due to
the inventor, on the sale of each training urinal.

4. SIGNIFICANT TRANSACTIONS WITH RELATED PARTIES

Officer-directors  have  acquired  73% of the  outstanding  common  stock of the
Company and have made demand, no interest, loans to the Company of $5,797.


                                       -9-

<PAGE>



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

     The following  information should be read in conjunction with the financial
statements and notes thereto appearing elsewhere in this Form 10-QSB.

     We are a  development  stage  company  with minimal cash assets and limited
operations  and  revenue.   Ongoing  operating  expense,   including  the  costs
associated  with the preparation  and filing of our  registration  statement and
periodic  reports,  have been paid for by (i) the net proceeds of $55,030 (after
deducting  offering  costs)  from our  stock  offering  in 2002;  and (ii)  from
advances  from a  stockholder.  A total of $5,797 has been  advanced  by Alewine
Limited Liability  Company,  a 73% stockholder that is managed by our President,
George I.  Norman,  III.  The debt is  evidenced  by a  promissory  note that is
payable  upon  demand with a  provision  that an  interest  rate of 10% would be
charged on any outstanding balance not paid when due.

     It is anticipated that we will require  approximately $20,000 over the next
12 months to fund operations and to maintain our corporate viability.  If we are
unable to generate sufficient revenues, we may have to rely on funds from credit
lines,  directors  and/or  stockholders  in  the  future.  In  March  2005,  our
subsidiary LiL Marc, Inc.,  received  tentative approval for an unsecured credit
line with Wells Fargo Bank in the amount of  $15,000.  The credit line was never
used and was closed. There can be no assurance at this time that the credit line
can be reopened nor do we have any other potential sources of funds available to
it or its  subsidiary at this time. We also do not have any further  commitments
from a director or stockholder to provide any additional funding.

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

     During the three month period ended March 31, 2007, we realized revenues of
$476  compared  with $1,235 for the three  month  period  ended March 31,  2006.
Revenues  for the 2007 period were the result of internet  retail and  wholesale
orders, which decreased 61% for the first quarter.  Revenues for the 2006 period
were also from internet retail and wholesale orders.  The first quarter decrease
was due to a 60%  decrease  in retail  orders and a 62%  decrease  in  wholesale
orders.

     Total expenses were $5,027 for the first quarter of 2007 compared to $5,248
for the corresponding  period 2006 period.  Expenses during the first quarter of
2007 were  primarily for  administrative  expenses,  which  decreased 5% for the
first  quarter.  The first quarter  decrease was primarily  attributed to an 18%
decrease  in  general  operating  expenses,  due to the timing of  payments  and
varying monthly charges, and a 100% decrease in part time labor expense.

     The net loss for the first  quarter of 2007 was $4,551  compared with a net
loss of $4,013 for the first quarter of 2006. The increase in net loss is due to
decreased revenues, a 10% increase in depreciation expense and a 31% increase in
royalty payments.

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

     At March 31, 2007 and December 31, 2006, we had total assets  consisting of
cash and office equipment of $7,377 and $11,928, respectively. Total liabilities
at March 31, 2007 and December  31, 2006 were $10,797 and $10,797  respectively.
Total  liabilities  at March 31, 2007  consisted  of $5,000 for legal fees and a
demand  note in the  amount of $5,797  issued  to a  private  limited  liability
company  owned by two  directors,  George Norman and Laurie Norman . The note is
payable  upon  demand and does not bear an  interest  rate.  If a portion of the
principal  is not paid when due then the note will bear an interest  rate of 10%
per annum.

     Because we currently have only minimal  revenues and limited cash reserves,
it anticipates that we may have to rely on our directors and stockholders to pay
expenses until such time as we realize adequate revenues from the production and
sales  of our  baby  product.  There  is no  assurance  that  we will be able to
generate adequate revenues in the immediate future to satisfy its cash needs. At
December 31, 2006, we had cash on hand of $10,897,  working  capital of $100 and
total stockholders' equity of $1,131. At March 31,

                                      -10-

<PAGE>



2007,  we had cash on hand of $6,520  working  capital of a negative  $4,277 and
total stockholders' equity of a negative $3,420.

     In the  opinion  of  management,  inflation  has not and  will  not  have a
material effect on the ongoing operations of the Company.

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

     During the next 12 months,  we plan to continue to focus on  improving  our
website   found   at   http://LiLMarc.com   and    http://Boyspottytraining.com.
Anticipated improvements include simplifying the ordering process, improving the
appearance  and layout of the  website,  and making  changes to the website that
would increase  impulse  purchases.  We will also continue to focus on improving
our  relationships  with resellers who sell our product on their websites and on
engaging  new website  hosts for the  product.  We  anticipate  that this can be
accomplished  through  individual  calls  and  E-mails  to  the  website  hosts.
Additionally,  we are committed to the production of additional stands when sale
of more than 500 LiL Marcs is  achieved.  Because  we lack  immediate  requisite
funds,  it  may  be  necessary  to  rely  on  advances  from  directors   and/or
stockholders,  although we have no firm commitment from anyone to advance future
funds.  Management  intends to hold expenses to a minimum and to obtain services
on a contingency  basis when  possible.  Further,  our directors  will defer any
compensation until such time as business warrants the payment of such.

     After paying certain costs and expenses  related to ongoing  administrative
costs and  associated  professional  fees,  including  the cost of preparing and
filing requisite  reports with the SEC,  management  estimates that we will have
sufficient  funds to  operate  for the next six to twelve  months.  If  business
revenues do not provide enough funds to continue operations, it may be necessary
to  seek  additional  financing.  This  would  most  likely  come  from  current
directors,  although the directors are under no obligation to provide additional
funding  and  there  is no  assurance  outside  funding  will  be  available  on
acceptable  terms,  or at all. If we cannot  generate or secure  adequate  funds
during the next 12 months,  we may be forced to seek  alternatives  such a joint
venture or licensing our product. If we are unsuccessful in securing alternative
sources  of  revenue,  we may have to  cease  operations  or sell  off  existing
inventory at liquidating prices.

     Because  we  rely  on  others  for  production  of our  product,  we do not
anticipate  making any  significant  capital  expenditures  for new equipment or
other assets during 2007.  If additional  equipment  does become  necessary,  we
believe that we may have to seek outside  financing to acquire the  equipment or
assets.

     Currently, we have three employees.  Our President devotes approximately 20
hours per week to our business and our Secretary  assists on an as-needed basis.
We also have a part-time laborer for packaging and shipping product.  Management
believes that these  employees will be adequate for the foreseeable  future,  or
until production reaches a level to justify additional  employees.  Further,  we
believe that in the event increased business necessitates  additional employees,
we will be able to pay the added  expenses  of these  employees  from  increased
revenues.

Forward-Looking and Cautionary Statements
-----------------------------------------

     This report includes  "forward-looking  statements" that may relate to such
matters as  anticipated  financial  performance,  future  revenues or  earnings,
business prospects,  projected ventures, new products and services,  anticipated
market  performance  and similar  matters.  When used in this report,  the words
"may,"  "will,"  "expect,"  "anticipate,"   "continue,"  "estimate,"  "project,"
"intend"  and similar  expressions  are  intended  to  identify  forward-looking
statements  regarding events,  conditions,  and financial trends that may affect
our future  plans of  operations,  business  strategy,  operating  results,  and
financial position. We caution readers that a variety of factors could cause its
actual  results  to differ  materially  from the  anticipated  results  or other
matters expressed in forward-looking statements.  These risks and uncertainties,
many of which are beyond our control, include:

     o   the ability to maintain current  business and, if feasible,  expand the
         marketing of products;


                                                       -11-

<PAGE>


     o   the ability to attract and retain new individual and retail customers;

     o   the sufficiency of existing capital  resources and the ability to raise
         additional capital to fund cash requirements for future operations;

     o   uncertainties involved in the rate of growth of business and acceptance
         of the Company's product and;

     o   anticipated  size or trends of the market  segments in which we compete
         and the anticipated competition in those markets;

     o   future capital requirements and our ability to satisfy its needs;

     o   general economic conditions.

     Although   management   believes  the   expectations   reflected  in  these
forward-looking  statements are reasonable,  such expectations  cannot guarantee
future results, levels of activity, performance or achievements.  Actual results
may differ materially from those included within the forward-looking  statements
as a result  of  various  factors.  Cautionary  statements  in the risk  factors
section and elsewhere in this registration  statement  identify  important risks
and  uncertainties  affecting  our future,  which could cause actual  results to
differ materially from the forward-looking statements made herein.

Item 3.       Controls and Procedures.
              ------------------------

     As of the end of the period  covered by this quarterly  report,  we carried
out  an  evaluation,  under  the  supervision  and  with  the  participation  of
management,  including  our chief  executive  officer and  principal  accounting
officer,  of the  effectiveness  of the design and  operation of our  disclosure
controls  and  procedures  as defined in Rules  13a-15(e)  and  15d-15(e) of the
Securities  Exchange Act of 1934. Based on this evaluation,  our chief executive
officer and principal  accounting officer concluded our disclosure  controls and
procedures are effective in timely alerting  management to material  information
relating to the Company  required to be  disclosed  by us in the reports that we
file or submit under the Exchange Act to be recorded, processed,  summarized and
reported within the time periods specified in the SEC's rules and forms.

     There  have  been  no  changes  in our  internal  controls  over  financial
reporting identified in connection with the evaluation required by paragraph (d)
of Rule 13a-15 or Rule 15d-15 under the Exchange  Act that  occurred  during our
fourth fiscal quarter that has materially  affected,  or is reasonably likely to
materially affect, our internal control over financial reporting.

                                     PART II

Item 1.       Legal Proceedings
              -----------------

     There are no material pending legal  proceedings to which we are a party or
to which any of our  property is subject and, to the best of our  knowledge,  no
such actions against us are contemplated or threatened.

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

     This Item is not applicable.

Item 3.       Defaults Upon Senior Securities
              -------------------------------

     This Item is not applicable.

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

     This Item is not applicable.

                                      -12-

<PAGE>

Item 5.       Other Information
      -       -----------------

     This Item is not applicable.

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

     (a) Exhibits:

         Exhibit 31.1      Certification  of C.E.O.  Pursuant  to Section 302 of
                           the Sarbanes-Oxley Act of 2002.

         Exhibit 31.2      Certification   of   Principal   Accounting   Officer
                           Pursuant to Section 302 of the  Sarbanes-Oxley Act of
                           2002.

         Exhibit 32.1      Certification of C.E.O. Pursuant to 18 U.S.C. Section
                           1350,  as  Adopted  Pursuant  to  Section  906 of the
                           Sarbanes-Oxley Act of 2002.

         Exhibit 32.2      Certification   of   Principal   Accounting   Officer
                           Pursuant  to  18  U.S.C.  Section  1350,  as  Adopted
                           Pursuant to Section 906 of the  Sarbanes-Oxley Act of
                           2002.

     (b) Reports on Form 8-K

         No report on Form 8-K was filed  during the three  month  period  ended
March 31, 2007.


                                      -13-

<PAGE>



                                   SIGNATURES


     In accordance with the requirements of the Securities Exchange Act of 1934,
the Registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.

                                 LILM, INC.



Date:  May 14. 2007              By:  /S/   GEORGE I. NORMAN, III
                                    --------------------------------------------
                                          George I. Norman, III
                                          President, C.E.O. and Director
                                          (Principal Accounting Officer)


                                      -14-