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**U.S.      Securities and Exchange Commission**

**Washington,      D.C. 20549**

*(Mark      One)                                                                        *

|   | For                    the transition period from **N/A**                    to                    **N/A** |
|--------|------------------------------------------------------------------------------------------------------------|

**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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| Large                  accelerated filer | o | Accelerated                  filer | o | Non-Accelerated                  filer | o | Small                  Business Issuer | x |
|------------------------------------------|---|------------------------------------|---|----------------------------------------|---|----------------------------------------|---|

| **Class**                                      |   | **Outstanding                at August 6, 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      AND SIX MONTHS ENDED JUNE 30, 2008**

**TABLE      OF CONTENTS**

**PART      I**

|                                                                          | **FINANCIAL                  INFORMATION**                                                                              | **PAGE**                             |
|-----------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------|--------------------------------------|
|                                                                                    |                                                                                                                    |                                 |
| **PART                  I - FINANCIAL INFORMATION**                      |                                                                                                                    |
| Item 1.                                                                  | Financial                  Statements (unaudited)                                                                       |                       |
|                                                                          | Balance                  Sheets                                                                                         |                     3      |
|                                                                          | Statements                  of Operations                                                                               |                     4      |
|                                                                          | Statement                  of Cash Flows                                                                                |                     5      |
|                                                                          | Notes                  to Financial Statements                                                                          |                     6      |
| Item 2.                                                                  | Management                  Discussion & Analysis of Financial Condition and Results of                  Operations |                     7      |
| Item 3                                                                   | Quantitative                  and Qualitative Disclosures About Market Risk                                             |                     8      |
| Item 4.                                                                  | Controls                  and Procedures                                                                                |                     8      |
| **PART                  II - OTHER INFORMATION**                         |                                                                                                                    |
| Item 1.                                                                  | Legal                  Proceedings                                                                                      |                     10     |
| Item 1A                                                                  | Risk                  Factors                                                                                           |                     10     |
| Item 2.                                                                  | Unregistered                  Sales of Equity Securities and Use of Proceeds                                            |                     11     |
| Item 3.                                                                  | Defaults                  Upon Senior Securities                                                                        |                     11     |
| Item 4.                                                                  | Submission                  of Matters to a Vote of Security Holders                                                    |                     11     |
| Item 5                                                                   | Other                  information                                                                                      |                     11     |
| Item 6.                                                                  | Exhibits                                                                                                                |                     11     |

**CERTIFICATIONS**

| Exhibit                31 – Management certification | 12-17  |
|-----------------------------------------------------------------|--------|
|                                                            |   |
| Exhibit                32 – Sarbanes-Oxley Act            | 12-17  |

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**PART      I – FINANCIAL      INFORMATION**

**ITEM      1 – FINANCIAL      STATEMENTS**

**ROYAL      EQUINE ALLIANCE CORPORATION**

|                                                                                                                                                    |   | **For                  the****Six                  Months****Ended****June                  30, 2008****(unaudited)** |     | **December 31,                  2007****(audited)** |   |
|---------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------|----------|----------------------------------------------------------|--------|
| **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**

**(Unaudited)      **

|                                                           |   | **For the****Three Months****Ended****June 30,****2008** |      |  **For the****Three Months****Ended****June 30,****2007** |   |  **For the Six Months****Ended****June 30,****2008** |   |  **For the Six Months****Ended****June 30,****2007** |      |  **From Inception****September 6,****through****June 30,****2008** |   |
|----------------------------------------------------------------|--------|-------------------------------------------------------------------------|-----------|-------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------------|-----------|----------------------------------------------------------------------------------------|--------|
|                                                           |   |                                                                    |      |                                                                     |   |                                                                     |   |                                                                     |      |                                                                              |   |
| REVENUES                                                       |   | $                                                                       | —   |                                                                          | $      | 4,000                                                                         |   | $                                                                             | —   |                                                                                   | $      | 4,000 |   | $ | 4,000 |   |
| COST                  OF SALES                                 |   |                                                                    | —   |                                                                          |   | —                                                                       |   |                                                                          | —   |                                                                                   |   | — |   |   | — |   |
| GROSS                  PROFIT                                  |   |                                                                    | —   |                                                                          |   | 4,000                                                                         |   |                                                                          | —   |                                                                                   |   | 4,000 |   |   | 4,000 |   |
|                                                           |   |                                                                    |      |                                                                          |   |                                                                          |   |                                                                          |           |                                                                                   |   |  |   |   |   |   |
| EXPENSES:                                                 |   |                                                                    |      |                                                                          |   |                                                                          |   |                                                                          |      |                                                                                   |   |   |   |   |   |   |
| General                  and Administrative                    |   |                                                                    | —   |                                                                          |   | 1,401                                                                         |   |                                                                          | 26,639    |                                                                                   |   | 2,054 |   |   | 161,923 |   |
| Total                  expenses                                |   |                                                                    | —   |                                                                          |   | 1,401                                                                         |   |                                                                          | 26,639    |                                                                                   |   | 2,054 |   |   | 161,923 |   |
|                                                           |   |                                                                    |      |                                                                          |   |                                                                          |   |                                                                          |           |                                                                                   |   |  |   |   |   |   |
| OPERATING                  LOSS                                |   |                                                                    | —   |                                                                          |   | —                                                                       |   |                                                                          | (26,639   | )                                                                                      |   | — |   |   | (157,923 | ) |
|                                                           |   |                                                                    |      |                                                                          |   |                                                                          |   |                                                                          |           |                                                                                   |   |  |   |   |   |   |
| INCOME                  TAX EXPENSE                            |   |                                                                    | —   |                                                                          |   | —                                                                       |   |                                                                          | —   |                                                                                   |   | — |   |   | — |   |
|                                                           |   |                                                                    |      |                                                                          |   |                                                                          |   |                                                                          |           |                                                                                   |   |  |   |   |   |   |
| NET                  INCOME (LOSS)                             |   | $                                                                       | —   |                                                                          | $      | 2,599                                                                         |   | $                                                                             | (26,639   | )                                                                                      | $      | 1,946 |   | $ | (157,923 | ) |
|                                                           |   |                                                                    |           |                                                                          |   |                                                                               |   |                                                                          |           |                                                                                   |   |  |   |   |   |   |
| BASIC                  LOSS PER SHARE                          |   | $                                                                       | 0,00      |                                                                          | $      | 0,00                                                                          |   | $                                                                             | -0,01     |                                                                                   | $      | 0,00 |   |   |   |   |
|                                                           |   |                                                                    |           |                                                                          |   |                                                                               |   |                                                                          |           |                                                                                   |   |  |   |   |   |   |
| Weighted                  Average Number of Shares Outstanding |   |                                                                    | 4,900,000 |                                                                          |   | 4,900,000                                                                     |   |                                                                          | 4,900,000 |                                                                                   |   | 4,900,000 |   |   |   |   |

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**ROYAL      EQUINE ALLIANCE CORPORATION**

|                                                                                                                  |   | **For the****Three Months****Ended****June 30,****2008** |    | **For the****Six Months****Ended****June 30,****2008** |   | **From Inception****September 6,****through****June 30,****2008** |   |
|-----------------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------|---------|-----------------------------------------------------------------------|--------|----------------------------------------------------------------------------------|--------|
| **CASH                  FLOWS FROM OPERATING ACTIVITIES:**                                                            |   |                                                                    |    |                                                                  |   |                                                                             |   |   |   |   |
| Net                  income (loss)                                                                                    |   | $                                                                       | — |                                                                  | $      | (26,639                                                                          | )      | $ | (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                                                                            |   |   | 3,968 |   |
| Net                  cash used by operating activities                                                                |   |                                                                    | — |                                                                  |   | (24,671                                                                          | )      |   | (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                                                                          | )      |   | — |   |
| CASH                  AT BEGINNING OF PERIOD                                                                          |   |                                                                    | — |                                                                  |   | 24,671                                                                           |   |   | — |   |
| CASH                  AT END OF PERIOD                                                                                |   | $                                                                       | — |                                                                  | $      | —                                                                          |   | $ | — |   |
| SUPPLIMENTAL                  DISCLOSURES OF CASH FLOW INFORMATION                                                    |   |                                                                    |         |                                                                  |   |                                                                             |   |   |  |   |
| CASH                  PAID FOR:                                                                                       |   |                                                                    |         |                                                                  |   |                                                                             |   |   |   |   |
| Interest                                                                                                              |   | $                                                                       | — |                                                                  | $      | —                                                                          |   | $ | — |   |
| Income                  Taxes                                                                                         |   | $                                                                       | — |                                                                  | $      | —                                                                          |   | $ | — |   |

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**ROYAL      EQUINE ALLIANCE CORPORATION**

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

**Plan      of Operations**

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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.

**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.*

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

*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**

| **14.1** **31.1** | Code                of Ethics 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:                August 6, 2008 |   | *Royal                Equine Alliance Corporation**By:                /s/*Demitro                Marianovich     |
|-----------------------------------------------|--------|------------------------------------------------------------------------------------------------------------------|
|                                          |   | Demitro                Marianovich                                                                               |
|                                          |   | Chief                Executive Officer (Principle Executive Officer, Principle Financial                Officer) |

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