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 September 30, 2006

                                       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 September 30, 2006
-----------------------------              ------------------------------------
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 and Results 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. at September 30,
2006  and  December  31,  2005,  related  unaudited  statements  of  operations,
stockholders'  equity  and  cash  flows  for the  three  and nine  months  ended
September 30, 2006 and 2005 and the period December 30, 1999 (date of inception)
to September 30, 2006,  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 September 30, 2006, are not necessarily indicative of the results that can
be expected for the fiscal year ending December 31, 2006 or any other subsequent
period.












                                   LILM, INC.
                          (A Development Stage Company)

                              FINANCIAL STATEMENTS

                    September 30, 2006 and December 31, 2005




                                      -3-
<PAGE>

<TABLE>
<CAPTION>

                            LILM, INC. and SUBSIDIARY
                          ( Development Stage Company )
                           CONSOLIDATED BALANCE SHEETS
                    September 30, 2006 and December 31, 2005



                                                                 Sept 30,       Dec 31,
                                                                  2006           2005
                                                              -----------    -----------
ASSETS
CURRENT ASSETS
<S>                                                           <C>            <C>
   Cash                                                       $    12,731    $    21,530
                                                              -----------    -----------
        Total Current Assets                                       12,731         21,530
                                                              -----------    -----------

OFFICE EQUIPMENT - net of depreciation                              1,189          1,469
                                                              -----------    -----------

                                                              $    13,920    $    22,999
                                                              ===========    ===========


LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES

    Accounts payable - related party                          $     5,797    $     5,797
     Accounts payable                                                --              250
                                                              -----------    -----------
         Total Current Liabilities                                  5,797          6,047
                                                              -----------    -----------

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                                83,134         83,134
    Accumulated deficit during development stage                  (77,595)       (68,766)
                                                              -----------    -----------
          Total Stockholders' Equity                                8,123         16,952
                                                              -----------    -----------

                                                              $    13,920    $    22,999
                                                              ===========    ===========
</TABLE>





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

                                      -4-
<PAGE>

<TABLE>
<CAPTION>
                            LILM, INC. and SUBSIDIARY
                          ( Development Stage Company )
                      CONSOLIDATED STATEMENT OF OPERATIONS
         For the Three and Nine Months Ended September 30, 2006 and 2005
   and the Period December 30, 1999 (date of inception ) to September 30, 2006


                                           Three Months                  Nine Months           Dec 30, 1999
                                    --------------------------    --------------------------    -----------
                                             Sept 30,               Sept 30,       Sept 30,     to Sept 30,
                                       2006           2005            2006          2005           2006
                                    -----------    -----------    -----------    -----------    -----------
<S>                                 <C>            <C>            <C>            <C>            <C>
REVENUES                            $       474    $       700    $     2,718    $       877    $    17,074
                                    -----------    -----------    -----------    -----------    -----------

EXPENSES

    Administrative                        3,319            740         11,057          9,891         82,123
    Royalties                              --             --               16           --               81
    Depreciation and amortization           158            937            474          1,406         12,870
                                    -----------    -----------    -----------    -----------    -----------
                                          3,477          1,677         11,547         11,297         95,074
                                    -----------    -----------    -----------    -----------    -----------

NET LOSS                            $    (3,003)   $      (977)   $    (8,829)   $   (10,420)   $   (78,000)
                                    ===========    ===========    ===========    ===========    ===========




NET LOSS PER COMMON SHARE

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



AVERAGE OUTSTANDING SHARES

    Basic (stated in 1000's)              2,548          2,548          2,584          2,548
                                    -----------   -----------    -----------    -----------
</TABLE>




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

                                       -5-

<PAGE>


<TABLE>
<CAPTION>

                            LILM, INC. and SUBSIDIARY
                          ( Development Stage Company )
                      CONSOLIDATED STATEMENT OF CASH FLOWS
          For the Nine Months Ended September 30, 2006 and 2005
   and the Period December 30, 1999 (date of inception) to September 30, 2006

                                                                                                 Dec 30,
                                                                                                 1999 to
                                                                   Sept 30,      Sept 30,        Sept 30,
                                                                     2006          2005            2006
                                                                 -----------    -----------    -----------
<S>                                                              <C>            <C>            <C>
CASH FLOWS FROM
   OPERATING ACTIVITIES

   Net loss                                                      $    (8,829)   $   (10,420)   $   (78,000)

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

          Depreciation and amortization                                  474          1,406         12,870
          Changes in accounts payable                                   (250)          --            3,550
          Contributions to capital - expenses                           --             --              100


          Net Cash Flows Used in Operations                           (8,605)        (9,014)       (61,480)
                                                                 -----------    -----------    -----------

CASH FLOWS FROM INVESTING
   ACTIVITIES

      Purchase office equipment                                         (194)          (504)        (2,096)
                                                                 -----------    -----------    -----------

CASH FLOWS FROM FINANCING
   ACTIVITIES

       Changes in advances from  related  parties                       --             --            3,247
       Proceeds from issuance of common stock net of costs              --             --           73,655
                                                                 -----------    -----------    -----------


   Net Change  in Cash                                                (8,799)        (9,518)        13,326
    Cash at Beginning of Period                                       21,530         33,363           --
                                                                 -----------    -----------    -----------

   Cash at End of Period                                         $    12,731    $    23,845    $    13,326
                                                                 ===========    ===========    ===========




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
                                                                                -----------
</TABLE>





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

                                      -6-
<PAGE>


                            LILM, INC. and SUBSIDIARY
                          ( Development Stage Company )
                          NOTES TO FINANCIAL STATEMENTS
                               September 30, 2006

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


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 potty training of young boys.

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

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 September  30,  2006,  the Company had a net  operating  loss  available  for
carryforward of $78,000.  The income tax benefit of  approximately  $23,400 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 2027.

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.

                                      -7-
<PAGE>



                            LILM, INC. and SUBSIDIARY
                          ( Development Stage Company )
                    NOTES TO FINANCIAL STATEMENTS (Continued)
                               September 30, 2006

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

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - continued

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.

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.

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
                          ( Development Stage Company )
                    NOTES TO FINANCIAL STATEMENTS (Continued)
                               September 30, 2006

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


3.  PATENT

The Company acquired a patent, from a related party, for the "LiL Marc" training
urinal and is shown at the predecessor cost, less  amortization.  The patent was
issued on July 16, 1991 and is 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 considered a development  stage company with minimal cash assets and
with only 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 from sales of its product, it 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 and nine month  periods  ended  September  30,  2006,  we
realized revenues of $474 and $2,718, respectively,  compared with $700 and $877
for the three and nine month  periods ended  September  30, 2005,  respectively.
Revenues  for both the 2006  periods  were the  result  of retail  internet  and
wholesale  orders and  revenues for the 2005 periods were the result of internet
retail orders.

     Total expenses were $3,477 for the third quarter of 2006 compared to $1,677
for the corresponding  period 2005 period, and $11,547 for the first nine months
of 2006 compared to $11,298 for the corresponding  2005 period.  Expenses during
the  third  quarter  and the  first  nine  months  of 2006  were  primarily  for
administrative  expenses, which increased 348% for the third quarter and 12% for
the first nine months. The third quarter increase was primarily  attributed to a
66% increase in rent expense,  due to the timing of rental  payments and varying
monthly utility charges,  and a 195% increase in general operating  expenses due
to  increased   telephone,   shipping  and  other   charges.   The  increase  in
administrative expenses for the first nine months of 2006 is attributed to a 15%
increase in rent expense,  also due to the timing of rental payments and varying
month utility charges,  and a 95% increase in general operating expenses related
to telephone and shipping charges.

     The net loss for the third  quarter of 2006 was $3,003  compared with a net
loss of $977 for the third  quarter of 2005.  The increase in net loss is due to
decreased  revenues and  corresponding  increase in  administrative  expenses in
2006. The net loss for the first nine months of 2006 was $8,829  compared with a
net loss of $10,420 for the first nine months of 2005.  The decrease in net loss
is due to the  increase  in revenues  and  partially  offset by the  increase in
expenses.

Liquidity and Capital Resources

     At September 30, 2006 and December 31, 2005, we had total assets consisting
of cash  and  office  equipment  of  $13,920  and  22,999,  respectively.  Total
liabilities  at September  30, 2006 and December 31, 2005 were $5,797 and $6,047
respectively. Total liabilities at September 30, 2006 consisted of 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

                                      -10-
<PAGE>


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, 2005,  we had cash on hand of $21,530,  working  capital of $15,483
and total stockholders' equity of $16,952. At September 30, 2006, we had cash on
hand of $12,731,  working  capital of $6,934 and total  stockholders'  equity of
$8,123.

     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 Marks 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 the associated  professional fees, including the cost of preparing and
filing  requisite  reports wit the SEC,  management  estimates that it 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.

     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 2006.  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


                                      -11-
<PAGE>



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;

     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.

     We maintain  disclosure  controls  and  procedures  that are designed to be
effective in providing  reasonable  assurance  that  information  required to be
disclosed in our Exchange Act reports is  recorded,  processed,  summarized  and
reported within the time periods  specified in the SEC rules and forms, and that
such  information is  accumulated  and  communicated  to our management to allow
timely decisions regarding required disclosure.

     In designing and evaluating disclosure controls and procedures,  management
recognizes  that any controls and  procedures,  no matter how well  designed and
operated,  can provide only reasonable,  not absolute assurance of achieving the
desired  objectives.  Also, the design of a control system must reflect the fact
that  there are  resource  constraints  and the  benefits  of  controls  must be
considered relative to their costs.  Because of the inherent  limitations in all
control systems,  no evaluation of controls can provide absolute  assurance that
all control  issues and instances of fraud,  if any, have been  detected.  These
inherent limitations include the realities that judgments in decision-making can
be faulty and that breakdowns can occur because of simple error or mistake.  The
design of any system of controls is based,  in part,  upon  certain  assumptions
about the  likelihood  of future  events and there can be no assurance  that any
design will succeed in achieving  its stated  goals under all  potential  future
conditions.

     As of the end of the period  covered  by this  report,  we  carried  out an
evaluation,  under the  supervision  and with the  participation  of management,
including our chief executive officer and acting principal financial 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 Exchange  Act.
Based upon that evaluation,  management  concluded that our disclosure  controls
and  procedures  in place do provide  reasonable  assurance  that all  necessary
disclosures are communicated as required.

                                      -12-
<PAGE>

     There was no change  in our  internal  controls  over  financial  reporting
identified in connection with the requisite  evaluation that occurred during our
last 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.

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
September 30, 2006.


                                      -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:  November 20, 2006               By:  /S/   GEORGE I. NORMAN, III
                                          --------------------------------------
                                            George I. Norman, III
                                            President, C.E.O. and Director
                                            (Principal Accounting Officer)


                                      -14-