| Delaware                                                  | 20-4062620                              |
|-----------------------------------------------------------|-----------------------------------------|
| (State                  or other jurisdiction of          | (I.R.S.                  employer       |
| incorporation                  or organization)           | identification                  number) |
|                                                      |                                    |
| 4737                  North Ocean Drive, Suite 207        |                                    |
| Lauderdale                  by the Sea, FL                | 33308                                   |
| (Address                  of principal executive offices) | (Zip                  Code)             |

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**SRKP      10, INC.**

**-      INDEX -**

|                                                                                                                           |   | Page   |   |
|--------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|
| **PART                  I- FINANCIAL INFORMATION:**                                                                            |   |   |   |
|                                                                                                                           |   |   |   |
| Item                  1. Financial Statements:                                                                                 |   |   | 1      |   |
|                                                                                                                           |   |   |   |   |
| Balance                  Sheet - June 30, 2007 (Unaudited)                                                                     |   |   | 2      |   |
|                                                                                                                           |   |   |   |   |
| Statements                  of Operations (Unaudited) for the Three Months Ended June                  30,                     |   |   | 3      |   |
| 2007                  and 2006, for the Six Months Ended June 30, 2007, for the                  Period                        |   |   |   |   |
| from                  January 3, 2006 (Inception) to June 30, 2006 and for the                  Cumulative                     |   |   |   |   |
| Period                  from January 3, 2006 (Inception) to June 30, 2007                                                      |   |   |   |   |
|                                                                                                                           |   |   |   |   |
| Statements                  of Cash Flows (Unaudited) for the Six Months Ended June                  30,                       |   |   | 4      |   |
| 2007,                  for the Period from January 3, 2006 (Inception) to June 30, 2006                  and                   |   |   |   |   |
| for                  the Cumulative Period from January 3, 2006 (Inception) to June                  30,                  2007 |   |   |   |   |
|                                                                                                                           |   |   |   |   |
| Notes                  to Financial Statements                                                                                 |   |   | 5      |   |
|                                                                                                                           |   |   |   |   |
| Item                  2. Management's Discussion and Analysis or Plan of                  Operation                            |   |   | 8      |   |
|                                                                                                                           |   |   |   |   |
| Item                  3. Controls and Procedures                                                                               |   |   | 8      |   |
|                                                                                                                           |   |   |   |   |
| **PART                  II - OTHER INFORMATION**:                                                                              |   |   |   |   |
|                                                                                                                           |   |   |   |   |
| Item                  1. Legal Proceedings                                                                                     |   |   | 8      |   |
|                                                                                                                           |   |   |   |   |
| Item                  2. Unregistered Sales of Equity Securities and Use of                  Proceeds                          |   |   | 8      |   |
|                                                                                                                           |   |   |   |   |
| Item                  3. Defaults Upon Senior Securities                                                                       |   |   | 9      |   |
|                                                                                                                           |   |   |   |   |
| Item                  4. Submission of Matters to a Vote of Security Holders                                                   |   |   | 9      |   |
|                                                                                                                           |   |   |   |   |
| Item                  5. Other Information                                                                                     |   |   | 9      |   |
|                                                                                                                           |   |   |   |   |
| Item                  6. Exhibits                                                                                              |   |   | 10     |   |
|                                                                                                                           |   |   |   |   |
| Signatures                                                                                                                     |   |   | 11     |   |

----

**PART      I - FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

----

| **SRKP                10, INC.**                                   |   |
|--------------------------------------------------------------------|--------|
| **(A                Development Stage Company)**                   |   |
| **BALANCE                SHEET**                                   |   |
|                                                               |   |
|                                                               |   |   |   |
|                                                               |   | **June                30,** |   |
|                                                               |   | **2007** |   |
|                                                               |   | **(Unaudited)** |   |
| **ASSETS**                                                         |   |
|                                                               |   |   |   |
| **CURRENT                ASSETS:**                                 |   |   |   |
| Cash                                                               |   | $ | 6,464 |   |
|                                                               |   |   |   |   |
|                                                               |   |   |   |   |
| **LIABILITIES                AND STOCKHOLDERS' EQUITY (DEFICIT)**  |
|                                                               |   |   |   |   |
| **CURRENT                LIABILITIES:**                            |   |   |   |   |
| Due                to Stockholders                                 |   | $ | 43,000 |   |
|                                                               |   |   |   |   |
|                                                               |   |   |   |   |
|                                                               |   |   |   |   |
| **COMMITMENTS                AND CONTINGENCIES**                   |   |   |   |   |
|                                                               |   |   |   |   |
| **STOCKHOLDERS'                EQUITY (DEFICIT):**                 |   |   |   |   |
| Preferred                stock, $.0001 par value                   |   |   |   |   |
| 10,000,000                shares authorized, none issued           |   |   | --- |   |
| Common                stock, $.0001 par value                      |   |   |   |   |
| 100,000,000                shares authorized, 2,700,000 issued and |   |   |   |   |
| outstanding                                                        |   |   | 270 |   |
| Additional                paid-in capital                          |   |   | 1,897 |   |
| (Deficit)                accumulated during development stage      |   |   | (38,703 | ) |
|                                                               |   |   |   |   |
| Total                Stockholders' Equity (Deficit)                |   |   | (36,536 | ) |
|                                                               |   |   |   |   |
|                                                               |   | $ | 6,464 |   |
|                                                               |   |   |   |   |

**SEE      ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS**

----

| **SRKP                10, INC.****(A                Development Stage Company)****STATEMENTS                OF OPERATIONS****(Unaudited)** |   |
|--------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |
|                                                                                                                                       |   |   |   |   |   |   |   | **Period                from** |   | **Cumulative                from** |   |
|                                                                                                                                       |   | **Three                Months** |   | **Three                Months** |   | **Six                Months** |   | **January                3, 2006** |   | **January                3, 2006** |   |
|                                                                                                                                       |   | **Ended** |   | **Ended** |   | **Ended** |   | **to** |   | **(Inception)                to** |   |
|                                                                                                                                       |   | **June                30, 2007** |   | **June                30, 2006** |   | **June                30, 2007** |   | **June                30, 2006** |   | **June                30, 2007** |   |
|                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |
| **REVENUE**                                                                                                                                |   | $ | --- |   | $ | --- |   | $ | --- |   | $ | --- |   | $ | --- |   |
|                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **EXPENSES**                                                                                                                               |   |   | 2,660 |   |   | 15,982 |   |   | 6,992 |   |   | 28,514 |   |   | 38,703 |   |
|                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **NET                (LOSS)**                                                                                                              |   | $ | (2,660 | ) | $ | (15,982 | ) | $ | (6,992 | ) | $ | (28,514 | ) | $ | (38,703 | ) |
|                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **NET                (LOSS) PER COMMON SHARE-BASIC**                                                                                       |   | $ | * |   | $ | (0.01 | ) | $ | * |   | $ | (0.01 | ) |   |   |   |
|                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **WEIGHTED                AVERAGE NUMBER OF**                                                                                              |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| **COMMON                SHARES OUTSTANDING**                                                                                               |   |   | 2,700,000 |   |   | 2,700,000 |   |   | 2,700,000 |   |   | 2,700,000 |   |   |   |   |
|                                                                                                                                       |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| *****Less                than $.01                                                                                                         |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |

**SEE      ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS**

----

| **SRKP                10, INC.**                              |   |
|---------------------------------------------------------------|--------|
| **(A                Development Stage Company)**              |   |
| **STATEMENTS                OF CASH FLOWS**                   |   |
| **(Unaudited)**                                               |   |
|                                                          |   |   |   |   |   |   |   |
|                                                          |   |   |   | **Period                From** |   | **Cumulative                from** |   |
|                                                          |   | **Six                Months** |   | **January                3, 2006** |   | **January                3, 2006** |   |
|                                                          |   | **Ended** |   | **to** |   | **(Inception)                to** |   |
|                                                          |   | **June                30, 2007** |   | **June                30, 2006** |   | **June                30, 2007** |   |
|                                                          |   |   |   |   |   |   |   |
| **CASH                FLOWS FROM (TO) OPERATING ACTIVITIES:** |   |   |   |   |   |   |   |
| Net                (loss)                                     |   | $ | (6,992 | ) | $ | (28,514 | ) | $ | (38,703 | ) |
|                                                          |   |   |   |   |   |   |   |   |   |   |
|                                                          |   |   |   |   |   |   |   |   |   |   |
| Net                Cash (Used In) Operating Activities        |   |   | (6,992 | ) |   | (28,514 | ) |   | (38,703 | ) |
|                                                          |   |   |   |   |   |   |   |   |   |   |
| **CASH                FLOWS FROM (TO) FINANCING ACTIVITIES:** |   |   |   |   |   |   |   |   |   |   |
| Common                stock issued for cash                   |   |   | - |   |   | 2,167 |   |   | 2,167 |   |
| Advances                from Stockholders                     |   |   | 10,000 |   |   | 28,000 |   |   | 43,000 |   |
|                                                          |   |   |   |   |   |   |   |   |   |   |
| Net                Cash Provided by Financing Activities      |   |   | 10,000 |   |   | 30,167 |   |   | 45,167 |   |
|                                                          |   |   |   |   |   |   |   |   |   |   |
| **NET                INCREASE/(DECREASE) IN CASH AND CASH**   |   |   |   |   |   |   |   |   |   |   |
| **EQUIVALENTS:**                                              |   |   | 3,008 |   |   | 1,653 |   |   | 6,464 |   |
|                                                          |   |   |   |   |   |   |   |   |   |   |
| **CASH                AND CASH EQUIVALENTS, BEGINNING**       |   |   |   |   |   |   |   |   |   |   |
| **OF                PERIOD**                                  |   |   | 3,456 |   |   | - |   |   | - |   |
|                                                          |   |   |   |   |   |   |   |   |   |   |
| **CASH                AND CASH EQUIVALENTS, END**             |   |   |   |   |   |   |   |   |   |   |
| **OF                PERIOD**                                  |   | $ | 6,464 |   | $ | 1,653 |   | $ | 6,464 |   |

**SEE      ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS**

----

**SRKP      10, INC.**

**(A      Development Stage Company)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

**History**

**Going      Concern and Plan of Operation**

**Income      Taxes**

**Deferred      Offering Costs**

**Cash      and Cash Equivalents**

----

**SRKP      10, INC.**

**(A      Development Stage Company)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)**

**Concentrations      of Credit Risk**

**Earnings      Per Common Share**

**Use      of Estimates in the Preparation of Financial      Statements**

**Recently      Issued Accounting Pronouncements**

**NOTE      2 - STOCKHOLDERS' EQUITY **

**NOTE      3 - RELATED PARTY TRANSACTIONS **

**NOTE      4 - DUE TO STOCKHOLDERS**

----

**SRKP      10, INC.**

**(A      Development Stage Company)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      5 - SUBSEQUENT EVENT**

----

**Item      2. Management’s Discussion and Analysis or Plan of Operation.**

**Item      3. Controls and Procedures.**

**PART      II — OTHER INFORMATION**

**Item      1. Legal Proceedings.**

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

----

**Item      3. Defaults Upon Senior Securities.**

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

**Item      5. Other Information.**

----

**Item      6. Exhibits.**

| Exhibit                  No. |   | Description                                                                                                                                                                                                                                                                                                 |
|------------------------------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                         |   |                                                                                                                                                                                                                                                                                                        |
| *3.1                         |   | Certificate                  of Incorporation, as filed with the Delaware Secretary of State                  on January                  3, 2006.                                                                                                                                                          |
|                         |   |                                                                                                                                                                                                                                                                                                        |
| *3.2                         |   | By-Laws.                                                                                                                                                                                                                                                                                                    |
|                         |   |                                                                                                                                                                                                                                                                                                        |
| **4.1                        |   | Form                  of Warrant.                                                                                                                                                                                                                                                                           |
|                         |   |                                                                                                                                                                                                                                                                                                        |
| **10.1                       |   | Redemption                  Agreement by and between the Company and Thomas Poletti, dated                  August 3, 2007.                                                                                                                                                                                 |
|                         |   |                                                                                                                                                                                                                                                                                                        |
| **10.2                       |   | Common                  Stock Purchase Agreement by and between the Company and WestPark                  Capital Financial Services, LLC, dated August 3,                  2007.                                                                                                                           |
|                         |   |                                                                                                                                                                                                                                                                                                        |
| **10.3                       |   | Common                  Stock Purchase Agreement by and between the Company and CharlesFrisco,                  dated August 3, 2007.                                                                                                                                                                       |
|                         |   |                                                                                                                                                                                                                                                                                                        |
| **10.4                       |   | Form                  of Warrant Purchase Agreement, dated August 3, 2007.                                                                                                                                                                                                                                  |
|                         |   |                                                                                                                                                                                                                                                                                                        |
| 31.1                         |   | Certification                  of the Company’s Principal Executive Officer pursuant to Section 302                  of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly                  Report on Form 10-QSB for the quarter ended June 30,                  2007. |
|                         |   |                                                                                                                                                                                                                                                                                                        |
| 31.2                         |   | Certification                  of the Company’s Principal Financial Officer pursuant to Section 302                  of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly                  Report on Form 10-QSB for the quarter ended June 30,                  2007. |
|                         |   |                                                                                                                                                                                                                                                                                                        |
| 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.                                                              |
|                         |   |                                                                                                                                                                                                                                                                                                        |
| 32.2                         |   | Certification                  of the Company’s Principal Financial 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 May 5, 2006,                and                incorporated herein by this                reference. |
|---|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ** | Filed                as an exhibit to the Company's Current Report on Form 8-K, as filed                with                the Securities and Exchange Commission on August                7, 2007,                and incorporated herein by this                reference. |
|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**SIGNATURES**

|                                            |                                                                     |                                       |
|-------------------------------------------------|--------------------------------------------------------------------------|--------------------------------------------|
|                                            | **SRKP              10,              INC.**                              |
|                                       |                                                                |                                  |
| Dated:              August              9, 2007 | By:                                                            | /s/ Richard              A. Rappaport |
|                                            | Name:                Richard A. RappaportTitle:                President |
|                                            |                                                                          |

----