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*(Mark      One)*

**N/A**
**N/A**

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**Royal      Equine Alliance Corporation **

| **    Nevada**      |   | **20-4076559**                                                    |
|-----------------------------------------|--------|-------------------------------------------------------------------|
| State                  of Incorporation |   | IRS                  Employer Identification                  No. |

**269      South Beverly Drive, Suite 1222**

**Beverly      Hills, California 90212**

**(**
**310)      882-6830**

**Securities      registered under Section 12(b) of the Exchange Act:**

**None**

**Securities      registered under Section 12(g) of the Exchange Act:**

**Common      Stock, $0.0001 par value per share**

**(Title      of Class)**

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| **Class**                                      |   | **Outstanding                at May 30, 2008** |
|------------------------------------------------|--------|------------------------------------------------|
| Common                stock, $0.0001 par value |   | 4,900,000                                      |

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**ROYAL      EQUINE ALLIANCE CORPORATION**

**INDEX      TO FORM 10-QSB FILING**

**FOR      THE THREE MONTHS ENDED MARCH 31, 2008**

**TABLE      OF CONTENTS**

**PART      I**

**FINANCIAL      INFORMATION**

|                                                |    |                                                                                                                    |         | **Page** |
|-----------------------------------------------------|--------------|-------------------------------------------------------------------------------------------------------------------------|--------------|----------|
| **PART                  I - FINANCIAL INFORMATION** |    |                                                                                                                    |
| Item 1.                                        |    | Condensed                  Consolidated Financial Statements (unaudited)                                                |    |     |
|                                                |    | Condensed                  Consolidated Balance Sheets                                                                  |    | 3        |
|                                                |    | Condensed                  Consolidated Statements of Income                                                            |    | 5        |
|                                                |    | Condensed                  Consolidated Statement of Cash Flows                                                         |    | 6        |
|                                                |    | Notes                  to Condensed Consolidated Financial Statements                                                   |    | 7        |
| Item 2.                                        |    | Management                  Discussion & Analysis of Financial Condition and Results of                  Operations |    | 8        |
| Item 3                                         |    | Quantitative                  and Qualitative Disclosures About Market Risk                                             |    | 9        |
| Item 4.                                        |    | Controls                  and Procedures                                                                                |    | 9        |
| **PART                  II - OTHER INFORMATION**    |    |                                                                                                                    |
| Item 1.                                        |    | Legal                  Proceedings                                                                                      |    | 11       |
| Item 1A                                        |    | Risk                  Factors                                                                                           |    | 11       |
| 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       |

**CERTIFICATIONS**

| Exhibit                  31 – Management certification |   |
|-------------------------------------------------------------------|--------|
|                                                              |   |
| Exhibit                  32 – Sarbanes-Oxley Act            |   |

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**PART      I - FINANCIAL INFORMATION**

**ITEM      1 - FINANCIAL STATEMENTS**

**ROYAL      EQUINE ALLIANCE CORPORATION**

**(A      Development Stage Company)**

**ROYAL        EQUINE ALLIANCE CORPORATION**

|                                                                                                                                                          |   | March 31, |     | December 31, |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------|----------|-------------------|--------|
|                                                                                                                                                          |   | 2008           |     | 2007              |   |
|                                                                                                                                                          |   | (unaudited)    |     |              |   |
|                                                                                                                                                          |   |           |     |              |   |
| ASSETS                                                                                                                                                        |   |           |     |              |   |
|                                                                                                                                                          |   |           |     |              |   |
| CURRENT                    ASSETS                                                                                                                             |   |           |     |              |   |
|                                                                                                                                                          |   |           |     |              |   |
| Cash                                                                                                                                                          |   | $              | -        |              | $      | 24,671 |   |
|                                                                                                                                                          |   |           |     |              |   |   |   |
| Total                    Current Assets                                                                                                                       |   |           | -        |              |   | 24,671 |   |
|                                                                                                                                                          |   |           |     |              |   |   |   |
| TOTAL                    ASSETS                                                                                                                               |   | $              | -        |              | $      | 24,671 |   |
|                                                                                                                                                          |   |           |     |              |   |   |   |
| LIABILITIES                    AND STOCKHOLDERS' EQUITY (DEFICIT)                                                                                             |   |           |     |              |   |   |   |
|                                                                                                                                                          |   |           |     |              |   |   |   |
| CURRENT                    LIABILITIES                                                                                                                        |   |           |     |              |   |   |   |
|                                                                                                                                                          |   |           |     |              |   |   |   |
| Accounts                    payable and accrued expenses                                                                                                      |   | $              | 3,968    |              | $      | 2,000 |   |
|                                                                                                                                                          |   |           |     |              |   |   |   |
| Total                    Current Liabilities                                                                                                                  |   |           | 3,968    |              |   | 2,000 |   |
|                                                                                                                                                          |   |           |     |              |   |   |   |
| STOCKHOLDERS'                    EQUITY (DEFICIT)                                                                                                             |   |           |     |              |   |   |   |
|                                                                                                                                                          |   |           |     |              |   |   |   |
| Preferred                    stock; $0.001 par value, 5,000,000 shares authorized; no shares                    issued or                    outstanding      |   |           | -        |              |   | - |   |
| Common                    stock; $0.001 par value, 70,000,000 shares authorized; 4,900,000                    shares                    issued or outstanding |   |           | 4,900    |              |   | 4,900 |   |
| Additional                    paid-in capital                                                                                                                 |   |           | 149,055  |              |   | 149,055 |   |
| Accumulated                    deficit                                                                                                                        |   |           | (157,923 | )                 |   | (131,284 | ) |
|                                                                                                                                                          |   |           |     |              |   |   |   |
| Total                    Stockholders' Equity (Deficit)                                                                                                       |   |           | (3,968   | )                 |   | 22,671 |   |
|                                                                                                                                                          |   |           |     |              |   |   |   |
| TOTAL                    LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)                                                                                       |   | $              | -        |              | $      | 24,671 |   |

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**ROYAL        EQUINE ALLIANCE CORPORATION**

|                                                                  |   |                    |      |                    |   | From Inception |   |
|-----------------------------------------------------------------------|--------|-------------------------|-----------|-------------------------|--------|---------------------|--------|
|                                                                  |   | For the Three |      | For the Three |   | January 10,    |   |
|                                                                  |   | Months Ended       |      | Months Ended       |   | 2006, Through  |   |
|                                                                  |   | March 31,          |      | March 31,          |   | March 31,      |   |
|                                                                  |   | 2008                    |      | 2007                    |   | 2008                |   |
|                                                                  |   |                    |      |                    |   |                |   |
| REVENUES                                                              |   | $                       | -         |                    | $      | -                   |   | $ | 4,000 |   |
|                                                                  |   |                    |      |                    |   |                |   |   |   |   |
| COST                  OF SALES                                        |   |                    | -         |                    |   | -                   |   |   | - |   |
|                                                                  |   |                    |      |                    |   |                |   |   |   |   |
| GROSS                  PROFIT                                         |   |                    | -         |                    |   | -                   |   |   | 4,000 |   |
|                                                                  |   |                    |      |                    |   |                |   |   |   |   |
| EXPENSES                                                              |   |                    |      |                    |   |                     |   |   |  |   |
|                                                                  |   |                    |      |                    |   |                |   |   |   |   |
| General                  and administrative                           |   |                    | 26,639    |                    |   | 653                 |   |   | 161,923 |   |
|                                                                  |   |                    |      |                    |   |                |   |   |   |   |
| Total                  Expenses                                       |   |                    | 26,639    |                    |   | 653                 |   |   | 161,923 |   |
|                                                                  |   |                    |      |                    |   |                |   |   |   |   |
| OPERATING                  LOSS                                       |   |                    | (26,639   | )                       |   | (653                | )      |   | (157,923 | ) |
|                                                                  |   |                    |      |                    |   |                |   |   |   |   |
| INCOME                  TAX EXPENSE                                   |   |                    | -         |                    |   | -                   |   |   | - |   |
|                                                                  |   |                    |      |                    |   |                |   |   |   |   |
| NET                  INCOME (LOSS)                                    |   | $                       | (26,639   | )                       | $      | (653                | )      | $ | (157,923 | ) |
|                                                                  |   |                    |      |                    |   |                |   |   |   |   |
| BASIC                  LOSS PER SHARE PER SHARE                       |   | $                       | (0.01     | )                       | $      | (0.00               | )      |   |   |   |
|                                                                  |   |                    |      |                    |   |                |   |   |   |   |
|                                                                  |   |                    |      |                    |   |                |   |   |   |   |
| WEIGHTED                  AVERAGE NUMBER NUMBER OF SHARES OUTSTANDING |   |                    | 4,900,000 |                    |   | 4,900,000           |   |   |   |   |

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**ROYAL        EQUINE ALLIANCE CORPORATION**

|                                                                |   |              |      | Additional |   |        |   | Total         |    |
|---------------------------------------------------------------------|--------|-------------------|-----------|------------|--------|-------------|--------|---------------|---------|
|                                                                |   | Common Stock |      | Paid-in    |   | Accumulated |   | Stockholders' |    |
|                                                                |   | Shares            |      | Amount     |   | Capital     |   | Deficit       |    | Equity |   |
|                                                                |   |              |      |       |   |        |   |          |    |   |   |
| Balance,                  January 10, 2006                          |   |              | -         |       | $      | -           |   | $             | -       |   | $ | - |   | $ | - |   |
|                                                                |   |              |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Common                  stock issued for cash at $0.03 per share    |   |              | 3,800,000 |       |   | 3,800       |   |          | 95,155  |   |   | - |   |   | 98,955 |   |
|                                                                |   |              |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Common                  stock issued for cash at $0.05 per share    |   |              | 1,100,000 |       |   | 1,100       |   |          | 53,900  |   |   | - |   |   | 55,000 |   |
|                                                                |   |              |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Net                  loss for the year ended December 31, 2006      |   |              | -         |       |   | -           |   |          | -       |   |   | (96,645 | ) |   | (96,645 | ) |
|                                                                |   |              |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Balance,                  December 31, 2006                         |   |              | 4,900,000 |       |   | 4,900       |   |          | 149,055 |   |   | (96,645 | ) |   | 57,310 |   |
|                                                                |   |              |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Net                  loss for the year ended December 31, 2007      |   |              | -         |       |   | -           |   |          | -       |   |   | (34,639 | ) |   | (34,639 | ) |
|                                                                |   |              |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Balance,                  December 31, 2007                         |   |              | 4,900,000 |       |   | 4,900       |   |          | 149,055 |   |   | (131,284 | ) |   | 22,671 |   |
|                                                                |   |              |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Net                  loss for the three months ended March 31, 2008 |   |              | -         |       |   | -           |   |          | -       |   |   | (26,639 | ) |   | (26,639 | ) |
|                                                                |   |              |      |       |   |        |   |          |    |   |   |   |   |   |   |   |
| Balance,                  March 31, 2008                            |   |              | 4,900,000 |       | $      | 4,900       |   | $             | 149,055 |   | $ | (157,923 | )   | $ | (3,968 | ) |

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**ROYAL        EQUINE ALLIANCE CORPORATION**

|                                                                                                          |   |                    |    |                    |   | From Inception |   |
|---------------------------------------------------------------------------------------------------------------|--------|-------------------------|---------|-------------------------|--------|---------------------|--------|
|                                                                                                          |   | For the Three |    | For the Three |   | January 10,    |   |
|                                                                                                          |   | Months Ended       |    | Months Ended       |   | 2006, Through  |   |
|                                                                                                          |   | March 31,          |    | March 31,          |   | March 31,      |   |
|                                                                                                          |   | 2008                    |    | 2007                    |   | 2008                |   |
|                                                                                                          |   |                    |    |                    |   |                |   |
| CASH                  FLOWS FROM OPERATING ACTIVITIES                                                         |   |                    |    |                    |   |                |   |
|                                                                                                          |   |                    |    |                    |   |                |   |
| Net                  income (loss)                                                                            |   | $                       | (26,639 | )                       | $      | (653                | )      | $ | (157,923 | ) |
| Adjustments                  to reconcile net loss to net cash used by operating                  activities: |   |                    |    |                    |   |                |   |   |   |   |
| Changes                  in operating assets and liabilities                                                  |   |                    |    |                    |   |                |   |   |   |   |
| Increase                  (decrease) in accounts payable                                                      |   |                    | 1,968   |                    |   | 500                 |   |   | 3,968 |   |
|                                                                                                          |   |                    |    |                    |   |                |   |   |   |   |
| Net                  Cash Used by Operating Activities                                                        |   |                    | (24,671 | )                       |   | (153                | )      |   | (153,955 | ) |
|                                                                                                          |   |                    |    |                    |   |                |   |   |   |   |
| CASH                  FLOWS FROM INVESTING ACTIVITIES                                                         |   |                    | -       |                    |   | -                   |   |   | - |   |
|                                                                                                          |   |                    |    |                    |   |                |   |   |   |   |
| CASH                  FLOWS FROM FINANCING ACTIVITIES                                                         |   |                    |    |                    |   |                |   |   |   |   |
|                                                                                                          |   |                    |    |                    |   |                |   |   |   |   |
| Common                  stock issued for cash                                                                 |   |                    | -       |                    |   | -                   |   |   | 153,955 |   |
|                                                                                                          |   |                    |    |                    |   |                |   |   |   |   |
| Net                  Cash Provided by Financing Activities                                                    |   |                    | -       |                    |   | -                   |   |   | 153,955 |   |
|                                                                                                          |   |                    |    |                    |   |                |   |   |   |   |
| NET                  DECREASE IN CASH                                                                         |   |                    | (24,671 | )                       |   | (153                | )      |   | - |   |
|                                                                                                          |   |                    |    |                    |   |                |   |   |   |   |
| CASH                  AT BEGINNING OF PERIOD                                                                  |   |                    | 24,671  |                    |   | 57,310              |   |   | - |   |
|                                                                                                          |   |                    |    |                    |   |                |   |   |   |   |
| CASH                  AT END OF PERIOD                                                                        |   | $                       | -       |                    | $      | 57,157              |   | $ | - |   |
|                                                                                                          |   |                    |         |                    |   |                |   |   |   |   |
| SUPPLIMENTAL                  DISCLOSURES OF CASH FLOW INFORMATION                                       |   |                    |    |                    |   |                |   |   |   |   |
|                                                                                                          |   |                    |    |                    |   |                |   |   |   |   |
| CASH                  PAID FOR:                                                                               |   |                    |    |                    |   |                |   |   |   |   |
|                                                                                                          |   |                    |    |                    |   |                |   |   |   |   |
| Interest                                                                                                      |   | $                       | -       |                    | $      | -                   |   | $ | - |   |
| Income                  Taxes                                                                                 |   | $                       | -       |                    | $      | -                   |   | $ | - |   |

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**ROYAL      EQUINE ALLIANCE CORPORATION**

**NOTES      TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS **

**FOR      THE THREE MONTHS ENDED MARCH 31, 2008 and 2007**

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**ITEM      2 - MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF      OPERATIONS**

**Plan      of Operations**

Our      management believes that establishing our brand name is imperative to our      ability to continue as a going concern. Establishing a personal local presence      is critical to reaching a broad consumer base, including web based contacts.      We      intend to develop a comprehensive website to offer information about our company      and provide contact information. We will update the website as time and      financial assets allow. The website will be primarily for contact information      and some general information about the company. It will serve as our secondary      method of generating service contracts.

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**Off-Balance      Sheet Arrangements**

**Additional      Information**

**ITEM 3.        **QUANTITATIVE        AND QUALITATIVE DISCLOSURES ABOUT MARKET        RISK****

**ITEM      4. CONTROLS AND PROCEDURES**

*(a)      Evaluation of Disclosure Controls and Procedures.*

*Management’s      Report on Internal Control over Financial Reporting.*

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*Changes      in Internal Control over Financial Reporting.*

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**PART      II – OTHER INFORMATION**

**ITEM      1. LEGAL PROCEEDINGS**

**ITEM 1A      -**
**Risk Factors**

*Our      Common Stock Is Subject To Penny Stock Regulation*

*The      Liquidity Of Our Common Stock Is Seriously Limited And There Is A Limited Market      For Our Common Stock *

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**ITEM      2.  UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS      SECURITIES**

**ITEM      3.  DEFAULTS UPON SENIOR SECURITIES**

**ITEM      4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY      HOLDERS**

**ITEM      5.  OTHER INFORMATION**

**ITEM      6. EXHIBITS**

| **31.1** | Certification                of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley                Act  |
|----------|---------------------------------------------------------------------------------------------------------------------------|
| **31.2** | Certification                of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley                Act. |
| **32.1** | Certification                of Chief Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley                Act. |
| **32.2** | Certification                of Chief Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley                Act. |

**SIGNATURES**

| RegistrantDate:                May 30, 2008 |   | *Royal                Equine Alliance Corporation**By:                /s/*Demitro                Marianovich    |
|---------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------|
|                                        |   | Demitro                Marianovich                                                                              |
|                                        |   | Chief                Executive Officer (Principle Executive Officer,Principle Financial                Officer) |

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