**U.S.
      SECURITIES AND EXCHANGE COMMISSION**


Washington,
      DC




**FORM
      10-Q**




**x**  **QUARTERLY
      REPORT PURSUANT SECTION 13**


**OR
      15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**




For
      the
      quarterly period ended June 30, 2008




**o**  **TRANSITION
      REPORT PURSUANT SECTION 13 OR 15(d)**


**OF
      THE SECURITIES EXCHANGE ACT OF 1934**




For
      the
      transition period from       to




*Commission
      file number 000-51929*




**ESCO,
      INC.**


(Exact
      name of small business issuer as specified in its charter)





Nevada
            20-3750479(State
                or other jurisdiction of
            (I.R.S.
                employerincorporation
                or organization)
            identification
                number)10330
                Regency Parkway Drive, Suite 100Omaha,
                NE
            68114(Address
                of principal executive offices)
            (Zip
                Code)




Issuer’s
      telephone number: (402) 397-2200




No
      change


(Former
      name, former address and former fiscal


year,
      if
      changed since last report)




Facsimile
      number (402) 390-7137




Indicate
      by check mark whether the registrant (1) has filed all reports required to
      be
      filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
      the
      preceding 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 o




Indicate
      by check mark whether the registrant is a large accelerated filer, an
      accelerated filer, a non-accelerated filer, or a smaller reporting
      company.




Large
      accelerated filer o Accelerated filer o Non-accelerated filer o Smaller
      reporting company x




Indicate
      by check mark whether the registrant is a shell company (as defined in Rule
      12b-2 of the Exchange Act). YES x NO o










**Copies
      to:**




William
      T. Foley, Esq.


Erickson
      & Sederstrom, P.C.


10330
      Regency Parkway Drive


Omaha,
      NE
      68114


(402)
      390-7117




Check
      whether the issuer (1) filed all reports required to be filed by Section 13
      or
      15(d) of the Exchange Act 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 o




Check
      whether the issuer is a shell company (as defined in Rule 12b-2 of the Exchange
      Act). Yes x No o




**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: 15,500 shares of Common Stock, par value
      $
      .001 per share, outstanding as of August 14, 2008.




Transitional
      Small Business Disclosure Format (Check one): YES o NO x





2




Index





PagePart
                I — FINANCIAL INFORMATIONItem
                1. Financial Statements
            1Item
                2. Management’s Discussion and Analysis or Plan of
                Operation
            12Item
                4T. Controls and Procedures
            14Part
                II — OTHER INFORMATION:Item
                1. Legal Proceedings
            15Item
                2. Unregistered Sales of Equity Securities and Use of
                Proceeds
            15Item
                3. Defaults Upon Senior Securities
            15Item
                4. Submission of Matters to a Vote of Security Holders
            15Item
                5. Other Information
            15Item
                6. Exhibits and Reports on Form 8-K
            15Signatures
            16




3




**Item
      1. Financial Statements**




4


ESCO,
        INC.
 (A
        Development Stage Company)
 BALANCE
        SHEET
 (Unaudited)
 
 June
                  30,
              
              
              December
                  31,2008
              
              
              2007Assets:Cash
              
              $
              587
              
              $
              397Total
                  Assets
              
              $
              587
              
              $
              397Liabilities:Accounts
                  Payable
              
              $
              143
              
              $
              4,000Shareholder
                  Loan - Short Term
              
              
              5,200
              
              
              -Total
                  Liabilities
              
              
              5,343
              
              
              4,000Stockholders’
                  Equity:Preferred
                  Stock, par value $.001,Authorized
                  100,000,000 shares, Issued 0 sharesat
                  June 30, 2008 and December 31, 2007
              
              
              -
              
              
              -Common
                  Stock, par value $.001,Authorized
                  1,000,000,000 shares, Issued 15,500 sharesat
                  June 30, 2008 and December 31, 2007
              
              
              16
              
              
              16Paid-In
                  Capital
              
              
              15,484
              
              
              15,484Deficit
                  Accumulated During the Development Stage
              
              
              (20,256
              )
              
              (19,103
              )Total
                  Stockholders’ Equity
              
              
              (4,756
              )
              
              (3,603
              )Total
                  Liabilities and Stockholders’ Equity
              
              $
              587
              
              $
              397
  The
        accompanying notes are an integral part of these financial
        statements.
 
 5
  ESCO,
        INC.
 (A
        Development Stage Company)
 STATEMENTS
        OF OPERATIONS
 (Unaudited)
 CumulativesinceNovember
                    4,2005For
                    the Three Months Ended
                
                For
                    the Six Months Ended
                
                inception
                    ofJune
                    30,
                
                June
                    30,
                
                development2008
                
                2007
                
                2008
                
                2007
                
                stageRevenues:
                
                $
                -
                
                $
                -
                
                $
                -
                
                $
                -
                
                $
                -Expenses:General
                    & Administrative
                
                
                88
                
                
                15
                
                
                1,153
                
                
                1,530
                
                
                20,256Net
                    Loss
                
                $
                (88
                )
                $
                (15
                )
                $
                1,153
                
                $
                (1,530
                )
                $
                (20,256
                )Basic
                    & Diluted Loss per Share
                
                $
                -
                
                $
                -
                
                $
                (.07
                )
                $
                (0.10
                )Weighted
                    Average Shares Outstanding
                
                
                15,500
                
                
                15,500
                
                
                15,500
                
                
                15,500
 The
        accompanying notes are an integral part of these financial
        statements.
  6
  ESCO,
        INC.
 (A
        Development Stage Company)
 STATEMENTS
        OF CASH FLOWS
 (Unaudited)
 Cumulative,sinceFor
                    the Six Months Ended
                
                November
                    4,June
                    30,
                
                20052008
                
                2007
                
                inceptionCASH
                    FLOWS FROM OPERATING ACTIVITIES:Net
                    Loss
                
                $
                (1,153
                )
                $
                (1,530
                )
                $
                (20,256
                )Increase
                    (Decrease) in Accounts Payable
                
                
                (3,857
                )
                
                -
                
                
                143Net
                    Cash Used in operating activities
                
                
                (5,010
                )
                
                (1,530
                )
                
                (20,113
                )CASH
                    FLOWS FROM INVESTING ACTIVITIES:Net
                    cash provided by investing activities
                
                
                -
                
                
                -
                
                
                -CASH
                    FLOWS FROM FINANCING ACTIVITIES:Shareholder
                    Loan - Short Term
                
                
                5,200
                
                
                
                
                
                5,200Common
                    Stock Issued for Cash
                
                
                -
                
                
                -
                
                
                15,500Net
                    Cash Provided by Financing Activities
                
                
                5,200
                
                
                -
                
                
                20,700Net
                    (Decrease) Increase inCash
                    and Cash Equivalents
                
                
                190
                
                
                (1,530
                )
                
                587Cash
                      and Cash Equivalentsat Beginning of Period
                
                
                397
                
                
                4,457
                
                
                -Cash
                      and Cash Equivalentsat End of Period
                
                $
                587
                
                $
                2,927
                
                $
                587SUPPLEMENTAL
                    DISCLOSURE OF CASH FLOW INFORMATION:Cash
                    paid during the year for:Interest
                
                $
                -
                
                $
                -
                
                $
                -Franchise
                    and income taxes
                
                $
                -
                
                $
                -
                
                $
                -SUPPLEMENTAL
                    DISCLOSURE OF NON-CASH INVESTING AND FINANCINGACTIVITIES:None
 The
        accompanying notes are an integral part of these financial
        statements.
  7
  ESCO,
        INC.
 (A
        Development Stage Company)
 NOTES
        TO FINANCIAL STATEMENTS
 (Unaudited)
  **NOTE
        1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
        POLICIES**
 
 This
        summary of accounting policies for ESCO, Inc. (a development stage company)
        is
        presented to assist in understanding the Company’s financial statements. The
        accounting policies conform to generally accepted accounting principles and
        have
        been consistently applied in the preparation of the financial
        statements.
 
 **Interim
        Financial Statements**
 
 The
        unaudited financial statements as of June 30, 2008 and for the six (6) months
        then ended, reflect, in the opinion of management, all adjustments (which
        include only normal recurring adjustments) necessary to fairly state the
        financial position and results of operations for the six (6) months. Operating
        results for interim periods are not necessarily indicative of the results
        which
        can be expected for full years.
 
 **Nature
        of Operations and Going Concern**
 
 The
        accompanying financial statements have been prepared on the basis of accounting
        principles applicable to a “going concern,” which assume that ESCO, Inc. (hereto
        referred to as the Company) will continue in operation for at least one year
        and
        will be able to realize its assets and discharge its liabilities in the normal
        course of operations.
 
 Several
        conditions and events cast doubt about the Company’s ability to continue as a
“going concern.” The Company has incurred net losses of approximately $20,200
        for the period from November 4, 2005 (inception) to June 30, 2008, has an
        accumulated deficit, has recurring losses, has no revenues and requires
        additional financing in order to finance its business activities on an ongoing
        basis. The Company’s future capital requirements will depend on numerous factors
        including, but not limited to, continued progress in finding a merger candidate
        and the pursuit of business opportunities. The Company is actively pursuing
        alternative financing and has had discussions with various third parties,
        although no firm commitments have been obtained. Management believes that
        actions presently being taken to revise the Company’s operating and financial
        requirements provide them with the opportunity to continue as a “going
        concern”
 
 These
        financial statements do not reflect adjustments that would be necessary if
        the
        Company were unable to continue as a “going concern.” While management believes
        that the actions already taken or planned, will mitigate the adverse conditions
        and events which raise doubt about the validity of the “going concern”
assumption used in preparing these financial statements, there can be no
        assurance that these actions will be successful. If the Company were unable
        to
        continue as a “going concern,” then substantial adjustments would be necessary
        to the carrying values of assets, the reported amounts of its liabilities,
        the
        reported revenues and expenses, and the balance sheet classifications
        used.
 
 8
 
 ESCO,
        INC.
 (A
        Development Stage Company)
 NOTES
        TO FINANCIAL STATEMENTS
 (Unaudited)
 
 **NOTE
        1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
        POLICIES** (Continued)
 
 **Organization
        and Basis of Presentation**
 
 The
        Company was incorporated under the laws of the State of Nevada on November
        4,
        2005. The Company did not have any operating activities during the period
        from
        its incorporation through June 30, 2008 and is in the development
        stage.
 
 **Nature
        of Business**
 
 The
        Company has no products or services as of June 30, 2008. The company was
        organized as a vehicle to seek merger or acquisition candidates.
 
 **Financial
        Instruments**
 
 The
        Company’s financial assets consist of cash. The Company has no financial
        liabilities, except a short term demand loan from a shareholder. Except as
        otherwise noted, it is management’s opinion that the Company is not exposed to
        significant interest or credit risks arising from these financial instruments.
        The fair values of these financial instruments approximate their carrying
        values
        due to the sort-term maturities of these instruments.
 
 **Cash
        and Cash Equivalents**
 
 For
        purposes of the statement of cash flows, the Company considers all highly
        liquid
        debt instruments purchased with a maturity of three months or less to be
        cash
        equivalents to the extent the funds are not being held for investment
        purposes.
 
 **Pervasiveness
        of Estimates**
 
 The
        preparation of financial statements in conformity with generally accepted
        accounting principles required management to make estimates and assumptions
        that
        affect the reported amounts of assets and liabilities and disclosure of
        contingent assets and liabilities at the date of the financial statements
        and
        the reported amounts of revenues and expenses during the reporting period.
        Actual results could differ from those estimates.
 
 **Loss
        per Share**
 
 Basic
        income (loss) per share has been computed by dividing the income (loss) for
        the
        year applicable to the common stockholders by the weighted average number
        of
        common shares outstanding during the years. There were no common equivalent
        shares outstanding at June 30, 2008 and 2007.
 
 9
 
 ESCO,
        INC.
 (A
        Development Stage Company)
 NOTES
        TO FINANCIAL STATEMENTS
 (Unaudited)
 
 **NOTE
        1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING
        POLICIES** (Continued)
 
 **Concentration
        of Credit Risk**
 
 The
        Company has no significant off-balance-sheet concentrations of credit risk
        such
        as foreign exchange contracts, options contracts or other foreign hedging
        arrangements.
 
 **Recent
        Accounting Standards**
 
 In
        December 2007, the FASB issued No. 160, “Noncontrolling Interests in Financial
        Statements, an amendment of ARB No. 51" (“SFAS 160"). SFAS 160 amends ARB 51 to
        establish accounting and reporting standards for the noncontrolling interest
        in
        a subsidiary and for the deconsolidation of a subsidiary. It clarifies that
        a
        noncontrolling interest in a subsidiary is an ownership interest in the
        consolidated entity that should be reported as equity in the consolidated
        financial statements. This Statement is effective for fiscal years beginning
        on
        or after December 15, 2008. Early adoption is not permitted. Management is
        currently evaluating the effects of this statement, but it is not expected
        to
        have any impact on the Company’s financial statements.
  In
        December 2007, the FASB issued No. 141(R), “Business Combinations” (“SFAS
        141(R)”. SFAS 141(R) provides companies with principles and requirements on how
        an acquirer recognizes and measures in its financial statements the identifiable
        assets acquired, liabilities assumed, and any noncontrolling interest in
        the
        acquiree as well as the recognition and measurement of goodwill acquired
        in a
        business combination. SFAS 141(R) also requires certain disclosures to enable
        users of the financial statements to evaluate the nature and financial effects
        of the business combination. Acquisition costs associated with the business
        combination will generally be expensed as incurred. SFAS 141(R) is effective
        for
        business combinations occurring in fiscal years beginning after December
        15,
        2008, which will require the Company to adopt these provisions for business
        combinations occurring in fiscal 2009 and thereafter. Early adoption of SFAS
        141(R) is not permitted. Management is currently evaluating the effects of
        this
        statement, but it is not expected to have any impact on the Company’s financial
        statements.
 
 In
        March
        2008, the FASB issued No. 161, “Disclosures about Derivative Instruments and
        Hedging Activities, an amendment of FASB Statement No. 133. (“SFAS 161"). SFAS
        161 requires enhanced disclosures about an entity's derivative and hedging
        activities and thereby improves the transparency of financial reporting.
        This
        Statement is effective for financial statements issued for fiscal years and
        interim periods beginning after November 15, 2008, with early application
        encouraged. This Statement encourages, but does not require, comparative
        disclosures for earlier periods at initial adoption. Management is currently
        evaluating the effects of this statement, but it is not expected to have
        any
        impact on the Company’s financial statements.
 
 10
 
 ESCO,
        INC.
 (A
        Development Stage Company)
 NOTES
        TO FINANCIAL STATEMENTS
 (Unaudited)
 
 **NOTE
        2 - DEVELOPMENT STAGE COMPANY**
 
 The
        Company has not begun principal operations and as is common with a development
        stage company, the Company has had recurring losses during its development
        stage. The Company’s financial statements are prepared using generally accepted
        accounting principles applicable to a going concern which contemplates the
        realization of assets and liquidation of liabilities in the normal course
        of
        business. However, the Company does not have significant cash or other material
        assets, nor does it have an established source of revenues sufficient to
        cover
        its operating costs and to allow it to continue as a going concern. In the
        interim, shareholders of the Company have committed to meeting its minimal
        operating expenses.
 
 **NOTE
        3 - COMMITMENTS**
 
 As
        of
        June 30, 2008 corporate officers from either their homes or business offices
        have conducted all activities of the Company. Currently, there are no
        outstanding debts owed by the company for the use of these facilities and
        there
        are no commitments for future use of the facilities.
 
 **NOTE
        4 - COMMON STOCK TRANSACTIONS**
 
 On
        November 29, 2005 the Company issued 15,500 shares of common stock for $1.00
        per
        share.
 
 **NOTE
        5 - SHORT TERM SHAREHOLDER LOAN**
 
 On
        March
        17, 2008 and March 18, 2008, the Company secured a short term loan in the
        face
        amount of $5,200 from Virgil K. Johnson, one of its shareholder, which is
        due on
        demand and bears interest beginning April 1, 2008 at a rate of 7.0% per annum,
        payable upon demand or at least by December 31 st of each
        year.
 
 **NOTE
        6 - SALE OF CONTROLLING INTEREST**
 
 Effective
        January 1, 2008, the shareholders of the Company entered into a Share Purchase
        Agreement, wherein they are selling ninety-seven percent (97%) of their shares
        of common stock to Luther Capital Management, LLC. Closing has been delayed,
        but
        is expected to occur prior to December 31, 2008.
 
 11


**ITEM
      2. MANAGEMENT’S DISCUSSION AND ANALYSIS OR PLAN OF
      OPERATION.**





***Forward
      Looking Statement Notice***





Certain
      statements made in this Quarterly Report on Form 10-Q are “forward-looking
      statements” (within the meaning of the Private Securities Litigation Reform Act
      of 1995) regarding the plans and objectives of management for future operations.
      Such statements involve known and unknown risks, uncertainties and other factors
      that may cause actual results, performance or achievements of SRKP 16, Inc.
      (“we”, “us”, “our” or the “Company”) to be materially different from any future
      results, performance or achievements expressed or implied by such
      forward-looking statements. The forward-looking statements included herein
      are
      based on current expectations that involve numerous risks and uncertainties.
      The
      Company’s plans and objectives are based, in part, on assumptions involving the
      continued expansion of business. Assumptions relating to the foregoing involve
      judgments with respect to, among other things, future economic, competitive
      and
      market conditions and future business decisions, all of which are difficult
      or
      impossible to predict accurately and many of which are beyond the control of
      the
      Company. Although the Company believes its assumptions underlying the
      forward-looking statements are reasonable, any of the assumptions could prove
      inaccurate and, therefore, there can be no assurance the forward-looking
      statements included in this Quarterly Report will prove to be accurate. In
      light
      of the significant uncertainties inherent in the forward-looking statements
      included herein, the inclusion of such information should not be regarded as
      a
      representation by the Company or any other person that the objectives and plans
      of the Company will be achieved.





***Description
      of Business***





The
      Company, based on proposed business activities, is a “blank check” company. The
      SEC defines those companies as “any development stage company that is issuing a
      penny stock, within the meaning of Section 3(a)(51) of the Securities Exchange
      Act of 1934, as amended (the “Exchange Act”), and that has no specific
      business plan or purpose, or has indicated that its business plan is to merge
      with an unidentified company or companies.” Many states have enacted statutes,
      rules and regulations limiting the sale of securities of “blank check” companies
      in their respective jurisdictions. The Company is also a “shell company,”
defined in Rule 12b-2 under the Exchange Act as a company with no or nominal
      assets (other than cash) and no or nominal operations. Management does not
      intend to undertake any efforts to cause a market to develop in our securities,
      either debt or equity, until we have successfully concluded a business
      combination. The Company intends to comply with the periodic reporting
      requirements of the Exchange Act for so long as we are subject to those
      requirements.





The
      Company was organized as a vehicle to investigate and, if such investigation
      warrants, acquire a target company or business seeking the perceived advantages
      of being a publicly held corporation. The Company’s principal business objective
      for the next 12 months and beyond such time will be to achieve long-term growth
      potential through a combination with an operating business. The Company will
      not
      restrict its potential candidate target companies to any specific business,
      industry or geographical location and, thus, may acquire any type of
      business.





***Liquidity
      and Capital Resources***





As
      of
      June 30, 2008, the Company had assets equal to $587, consisting exclusively
      of
      cash.  The Company’s current liabilities as of June 30, 2008 totaled
      $5,343, comprised mostly of monies due to stockholders. The Company borrowed
      these funds from Virgil Johnson, its director and stockholder, on March 17,
      2008
      so that operations could continue. The note is due on demand and bears interest
      at 7% per annum beginning on April 1, 2008. The Company can provide no assurance
      that it can continue to satisfy its cash requirements for at least the next
      twelve months.





12




The
      Company has only cash assets and has generated no revenues since inception.
      The
      Company is also dependent upon the receipt of capital investment or other
      financing to fund its ongoing operations and to execute its business plan of
      seeking a combination with a private operating company. In addition, the Company
      is dependent upon certain related parties to provide continued funding and
      capital resources. If continued funding and capital resources are unavailable
      at
      reasonable terms, the Company may not be able to implement its plan of
      operations.





***Results
      of Operations***





The
      Company has not conducted any active operations since inception, except for
      its
      efforts to locate suitable acquisition candidates. The Company incurred a
      net loss of $88 for the six months ended June 30, 2008, and $20,256 for the
      period from November 4, 2005 (inception) to June 30, 2008. The Company
      incurred a net loss of $15 for three months ended June 30, 2008. It is
      management’s assertion that these circumstances may hinder the Company’s ability
      to continue as a going concern.





On
      January 1, 2008, the shareholders of the Company entered into a Share Purchase
      Agreement, wherein they are selling ninety-seven percent of their shares of
      Common Stock to Luther Capital Management, Inc. Closing has been delayed, but
      it
      is expected that closing will during 2008.





***Off-Balance
      Sheet Arrangements***  ****





The
      Company does not have any off-balance sheet arrangements that have or are
      reasonably likely to have a current or future effect on the Company’s financial
      condition, changes in financial condition, revenues or expenses, results of
      operations, liquidity, capital expenditures or capital resources that is
      material to investors. ****




Liquidity
      and Capital Resources.





As
      of
      June 30, 2008, the Company had assets consisting of $587 in
      cash.




13




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





As
      a
“smaller reporting company” as defined by Item 10 of Regulation S-K, the Company
      is not required to provide information required by this Item.




**ITEM
      4T. CONTROLS AND PROCEDURES.**





(a)
            Evaluation
                of Disclosure Controls and
                Procedures.





We
      maintain disclosure controls and procedures that are designed to ensure that
      information required to be disclosed in our reports filed pursuant to the
      Exchange Act is recorded, processed, summarized and reported within the time
      periods specified in the SEC’s rules, regulations and related forms, and that
      such information is accumulated and communicated to our principal executive
      officer and principal financial officer, as appropriate, to allow timely
      decisions regarding required disclosure.




Our
      management is responsible for establishing and maintaining adequate internal
      control over financial reporting. The Company’s internal control over financial
      reporting is designed to provide reasonable assurance regarding the reliability
      of financial reporting and the preparation of financial statements for external
      purposes in accordance with generally accepted accounting
      principles.





As
      of
      December 31, 2007, we carried out an evaluation, under the supervision and
      with
      the participation of our principal executive officer and our principal financial
      officer of the effectiveness of the design and operation of our disclosure
      controls and procedures. Based on this evaluation, our principal executive
      officer and our principal financial officer concluded that our disclosure
      controls and procedures were effective as of the end of the period covered
      by
      this report.





This
      Report does not include an attestation report of the Company’s registered public
      accounting firm regarding internal control over financial reporting.
      Management’s report was not subject to attestation by the Company’s registered
      public accounting firm pursuant to temporary rules of the Securities and
      Exchange Commission that permit the Company to provide only management’s report
      in this report.





(b)
            Changes
                in Internal Controls.





There
      have been no changes in our internal controls over financial reporting during
      the period covered by this report that has materially affected or is reasonably
      likely to materially affect our internal controls. This report does not include
      a report of management’s assessment regarding internal control over financial
      reporting or an attestation report of the company’s registered public accounting
      firm due to a transition period established by rules of the SEC for newly public
      companies.





14





**PART
      II — OTHER INFORMATION**





**ITEM
      1. LEGAL PROCEEDINGS.**





To
      the
      best knowledge of the officers and directors, the Company is not a party to
      any
      legal proceeding or litigation.





**ITEM
      1A. RISK FACTORS**




As
      a
“smaller reporting company” as defined by Item 10 of Regulation S-K, the Company
      is not required to provide information required by this Item.





**ITEM
      2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.
      None.**





**ITEM
      3. DEFAULTS UPON SENIOR SECURITIES. None.**





**ITEM
      4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.
      None.**





**ITEM
      5. OTHER INFORMATION. None.**





**ITEM
      6. EXHIBITS.**


Exhibit
                No.
            
            Description*3.1
            
            Articles
                of Incorporation, as filed with the Nevada Secretary State on November
                4,
                2005.*3.2
            
            By-Laws31.1
            
            Certification
                of the Company’s Principal Executive Officer to Section 302 of the
                Sarbanes-Oxley Act of 2002, with respect to the Quarterly Report
                on Form
                10-QSB for the quarter ended September 30, 2006.32.1
            
            Certification
                of the Company’s Principal Executive Officer pursuant to 18 U.S.C. Section
                1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act
                of
                2002.




*
      Filed
      as an exhibit to the Company’s Registration Statement on Form 10-SB, as filed
      with the Securities and Exchange Commission on April 25, 2006, and incorporated
      herein by this reference.





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**SIGNATURES**




Pursuant
      to the requirements of the Securities Exchange Act of 1934, as amended, the
      Registrant has duly caused the Report to be signed on its behalf by the
      undersigned thereunto duly authorized.




Dated:
      August 14, 2008


**ESCO,
                INC.**By:
            /s/
                William T. FoleyWilliam
                T. Foley, President




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