| Delaware                                         |   | 20-4062620                                             |
|--------------------------------------------------|--------|--------------------------------------------------------|
| (State                or other jurisdiction      |   | (I.R.S.                Employer Identification Number) |
| of                incorporation or organization) |   |                                                   |

| Large                accelerated filer                       |  ̈ | Accelerated                filer          |  ̈ |
|--------------------------------------------------------------|--------|-------------------------------------------|--------|
| Non-accelerated                filer                         |  ̈ | Smaller                reporting company. | x      |
| (Do                not check if a smaller reporting company) |   |                                      |

** **

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**SRKP      10, INC.**

**-      INDEX -**

|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   | Page  |
|---------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|------------|
| **PART                I – FINANCIAL INFORMATION:** |                                                                                                                                                                                                                                                                                                                                                                     |   |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
| Item                1.                                        | Financial                Statements:                                                                                                                                                                                                                                                                                                                                     |   | 1          |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
|                                                          | Balance                Sheets as of September 30, 2008 (Unaudited) and December 31,                2007                                                                                                                                                                                                                                                                  |   | 2          |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
|                                                          | Statements                of Operations (Unaudited) for the Three Months Ended September 30,                2008                and September 30, 2007, the Nine Months Ended September 30, 2008                and                September 30, 2007 and for the Cumulative Period from January 3,                2006                (Inception) to September 30, 2008 |   | 3          |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
|                                                          | Statements                of Cash Flows (Unaudited) for the Nine Months Ended September 30,                2008 and                September 30, 2007 and for the Cumulative Period from January 3,                2006                (Inception) to September 30, 2008                                                                                                 |   | 4          |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
|                                                          | Notes                to Financial Statements                                                                                                                                                                                                                                                                                                                             |   | 5          |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
| Item                2.                                        | Management’s                Discussion and Analysis of Financial Condition and Results of                Operations                                                                                                                                                                                                                                                |   | 8          |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
| Item                3.                                        | Quantitative                and Qualitative Disclosures About Market Risk                                                                                                                                                                                                                                                                                                |   | 11         |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
| Item                4T.                                       | Controls                and Procedures                                                                                                                                                                                                                                                                                                                                   |   | 11         |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
| **PART                II – OTHER INFORMATION:**    |                                                                                                                                                                                                                                                                                                                                                                     |   |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
| Item                1.                                        | Legal                Proceedings                                                                                                                                                                                                                                                                                                                                         |   | 11         |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
| Item                1A.                                       | Risk                Factors                                                                                                                                                                                                                                                                                                                                              |   | 11         |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
| Item                2.                                        | Unregistered                Sales of Equity Securities and Use of Proceeds                                                                                                                                                                                                                                                                                               |   | 12         |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
| Item                3.                                        | Defaults                Upon Senior Securities                                                                                                                                                                                                                                                                                                                           |   | 12         |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
| Item                4.                                        | Submission                of Matters to a Vote of Security Holders                                                                                                                                                                                                                                                                                                       |   | 12         |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
| Item                5.                                        | Other                Information                                                                                                                                                                                                                                                                                                                                         |   | 12         |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
| Item                6.                                        | Exhibits                                                                                                                                                                                                                                                                                                                                                                 |   | 12         |
|                                                          |                                                                                                                                                                                                                                                                                                                                                                     |   |       |
| Signatures                                                    |                                                                                                                                                                                                                                                                                                                                                                     |   | 13         |

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**PART      I – FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

----

**SRKP      10, INC.**

**(A      Development Stage Company)**

**BALANCE      SHEETS**

|                                                               |   | **September 30,** |    | **December 31,** |   |
|--------------------------------------------------------------------|--------|------------------------|---------|-----------------------|--------|
|                                                               |   | **2008**               |    | **2007**              |   |
|                                                               |   | **(Unaudited)**        |    |                  |   |
| **ASSETS**                                                         |   |                   |    |
|                                                               |   |                   |    |                  |   |
| **CURRENT                ASSETS:**                                 |   |                   |    |                  |   |   |   |
| Cash                                                               |   | $                      | 3,315   |                  | $      | 9,685 |   |
|                                                               |   |                   |    |                  |   |   |   |
| **LIABILITIES                AND STOCKHOLDERS' EQUITY (DEFICIT)**  |   |                   |    |
|                                                               |   |                   |    |                  |   |   |   |
| **CURRENT                LIABILITIES:**                            |   |                   |    |                  |   |   |   |
| Due                to Stockholders                                 |   | $                      | 73,000  |                  | $      | 63,000 |   |
|                                                               |   |                   |    |                  |   |   |   |
| **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, 3,857,150 issued and |   |                   |    |                  |   |   |   |
| outstanding                                                        |   |                   | 386     |                  |   | 386 |   |
|                                                               |   |                   |    |                  |   |   |   |
| Additional                paid-in capital                          |   |                   | 4,253   |                  |   | 4,253 |   |
|                                                               |   |                   |    |                  |   |   |   |
| (Deficit)                accumulated during development stage      |   |                   | (74,324 | )                     |   | (57,954 | ) |
|                                                               |   |                   |    |                  |   |   |   |
| Total                Stockholders' Equity (Deficit)                |   |                   | (69,685 | )                     |   | (53,315 | ) |
|                                                               |   |                   |    |                  |   |   |   |
|                                                               |   | $                      | 3,315   |                  | $      | 9,685 |   |

**SEE      ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS**

----

**SRKP      10, INC.**

**(A      Development Stage Company)**

**STATEMENTS      OF OPERATIONS**

**(Unaudited)**

|                                                 |   |                           |      |                           |   |                           |   |                           |      | **Cumulative from**       |   |
|------------------------------------------------------|--------|--------------------------------|-----------|--------------------------------|--------|--------------------------------|--------|--------------------------------|-----------|--------------------------------|--------|
|                                                 |   | **Three Months**          |      | **Three Months**          |   | **Nine Months**           |   | **Nine Months**           |      | **January 3, 2006**  |   |
|                                                 |   | **Ended**                      |      | **Ended**                      |   | **Ended**                      |   | **Ended**                      |      | **(Inception) to**        |   |
|                                                 |   | **September 30,****2008** |      | **September 30,****2007** |   | **September 30,****2008** |   | **September 30,****2007** |      | **September 30,****2008** |   |
|                                                 |   |                           |      |                           |   |                           |   |                           |      |                           |   |
| **REVENUE**                                          |   | $                              | —   |                           | $      | —                        |   | $                              | —   |                           | $      | — |   | $ | — |   |
|                                                 |   |                           |      |                           |   |                           |   |                           |      |                           |   |   |   |   |   |   |
| **EXPENSES**                                         |   |                           | 9,694     |                           |   | 9,800                          |   |                           | 16,370    |                           |   | 16,793 |   |   | 74,324 |   |
|                                                 |   |                           |      |                           |   |                           |   |                           |      |                           |   |   |   |   |   |   |
| **NET                (LOSS)**                        |   | $                              | (9,694    | )                              | $      | (9,800                         | )      | $                              | (16,370   | )                              | $      | (16,793 | ) | $ | (74,324 | ) |
|                                                 |   |                           |      |                           |   |                           |   |                           |      |                           |   |   |   |   |   |   |
| **NET                (LOSS) PER COMMON SHARE-BASIC** |   | $                              |      | *                         | $      |                           | *      | $                              |      | *                              | $      |   | * |   |   |   |
|                                                 |   |                           |      |                           |   |                           |   |                           |      |                           |   |   |   |   |   |   |
| **WEIGHTED                AVERAGE NUMBER OF**        |   |                           |      |                           |   |                           |   |                           |      |                           |   |   |   |   |   |   |
| **COMMON                SHARES OUTSTANDING**         |   |                           | 3,857,150 |                           |   | 3,402,862                      |   |                           | 3,857,150 |                           |   | 2,934,287 |   |   |   |   |

| *****Less than $.01                 |
|---------------------------------------------------------------------------------------------------------------------|

**SEE      ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS**

----

**SRKP      10, INC.**

**(A      Development Stage Company)**

**STATEMENTS      OF CASH FLOWS**

**(Unaudited)**

|                                                          |   |                           |    |                           |   | **Cumulative from**       |   |
|---------------------------------------------------------------|--------|--------------------------------|---------|--------------------------------|--------|--------------------------------|--------|
|                                                          |   | **Nine Months**           |    | **Nine Months**           |   | **January 3, 2006**  |   |
|                                                          |   | **Ended**                      |    | **Ended**                      |   | **(Inception) to**        |   |
|                                                          |   | **September 30,****2008** |    | **September 30,****2007** |   | **September 30,****2008** |   |
|                                                          |   |                           |    |                           |   |                           |   |
| **CASH                FLOWS (TO) OPERATING ACTIVITIES:**      |   |                           |    |                           |   |                           |   |   |   |   |
| Net                (loss)                                     |   | $                              | (16,370 | )                              | $      | (16,793                        | )      | $ | (74,324 | ) |
|                                                          |   |                           |    |                           |   |                           |   |   |   |   |
| Net                Cash (Used In) Operating Activities        |   |                           | (16,370 | )                              |   | (16,793                        | )      |   | (74,324 | ) |
|                                                          |   |                           |    |                           |   |                           |   |   |   |   |
| **CASH                FLOWS FROM (TO) FINANCING ACTIVITIES:** |   |                           |    |                           |   |                           |   |   |   |   |
| Common                stock issued for cash                   |   |                           | -       |                           |   | 1,037                          |   |   | 3,204 |   |
| Warrants                issued for cash                       |   |                           | -       |                           |   | 1,543                          |   |   | 1,543 |   |
| Advances                from Stockholders                     |   |                           | 10,000  |                           |   | 20,000                         |   |   | 73,000 |   |
| Repurchase                of common stock for cash            |   |                           | -       |                           |   | (108                           | )      |   | (108 | ) |
|                                                          |   |                           |    |                           |   |                           |   |   |   |   |
| Net                Cash Provided by Financing Activities      |   |                           | 10,000  |                           |   | 22,472                         |   |   | 77,639 |   |
|                                                          |   |                           |    |                           |   |                           |   |   |   |   |
| **NET                INCREASE/(DECREASE) IN CASH AND CASH**   |   |                           |    |                           |   |                           |   |   |   |   |
| **EQUIVALENTS:**                                              |   |                           | (6,370  | )                              |   | 5,679                          |   |   | 3,315 |   |
|                                                          |   |                           |    |                           |   |                           |   |   |   |   |
| **CASH                AND CASH EQUIVALENTS, BEGINNING**       |   |                           |    |                           |   |                           |   |   |   |   |
| **OF                PERIOD**                                  |   |                           | 9,685   |                           |   | 3,456                          |   |   | - |   |
|                                                          |   |                           |    |                           |   |                           |   |   |   |   |
| **CASH                AND CASH EQUIVALENTS, END**             |   |                           |    |                           |   |                           |   |   |   |   |
| **OF                PERIOD**                                  |   | $                              | 3,315   |                           | $      | 9,135                          |   | $ | 3,315 |   |

**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**

----

**SRKP      10, INC.**

**(A      Development Stage Company)**

**NOTES      TO FINANCIAL STATEMENTS**

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

**Cash      and Cash Equivalents**

**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 **

----

**SRKP      10, INC.**

**(A      Development Stage Company)**

**NOTES      TO FINANCIAL STATEMENTS**

**NOTE      2 - STOCKHOLDERS' EQUITY (Continued)**

**NOTE      3 - RELATED PARTY TRANSACTIONS **

**NOTE      4 - DUE TO STOCKHOLDERS**

----

**Item      2. Management’s Discussion and Analysis of Financial Condition and Results of      Operations. **

***Forward      Looking Statement Notice***

***Description      of Business***

----

***Liquidity      and Capital Resources***

----

|                                                                   |   | Nine MonthsEndedSeptember 30,2008 |    |   Nine MonthsEndedSeptember 30,2007 |   | For theCumulativePeriod fromJanuary 3, 2006(Inception) toSeptember 30,2008 |   |
|------------------------------------------------------------------------|--------|---------------------------------------------|---------|---------------------------------------------------------|--------|----------------------------------------------------------------------------------------------------------|--------|
| Net Cash (Used in) Operating Activities  |   | $                                           | (16,370 | )                                                       | $      | (16,793                                                                                                  | )      | $ | (74,324 | ) |
| Net Cash (Used                in) Investing Activities       |   |                                        | -       |                                                    |   | -                                                                                                        |   |   | - |   |
| Net                Cash Provided by Financing Activities               |   | $                                           | 10,000  |                                                    | $      | 22,472                                                                                                   |   | $ | 77,639 |   |
| Net                Increase/(Decrease) in Cash and Cash Equivalents    |   | $                                           | (6,370  | )                                                       | $      | 5,679                                                                                                    |   | $ | 3,315 |   |

***Results      of Operations***

----

***Off-Balance      Sheet Arrangements***

** **

***Contractual      Obligations***

**Item      3. Quantitative and Qualitative Disclosures About Market      Risk.**

**Item      4T. Controls and Procedures.**

***Evaluation      of Disclosure Controls and Procedures***

***Changes      in Internal Controls***

**PART      II — OTHER INFORMATION**

**Item      1. Legal Proceedings.**

**Item      1A. Risk Factors.**

----

**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 |   | Description                                                                                                                                                                                                                                                                                            |
|---------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|    |   |                                                                                                                                                                                                                                                                                                   |
| *3.1    |   | Certificate                of Incorporation, as filed with the Delaware Secretary of State on                January                3, 2006.                                                                                                                                                           |
|    |   |                                                                                                                                                                                                                                                                                                   |
| *3.2    |   | By-Laws.                                                                                                                                                                                                                                                                                               |
|    |   |                                                                                                                                                                                                                                                                                                   |
| 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-Q for the quarter ended September 30,                2008. |
|    |   |                                                                                                                                                                                                                                                                                                   |
| 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-Q for the quarter ended September 30,                2008. |
|    |   |                                                                                                                                                                                                                                                                                                   |
| 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 SEC on May 5, 2006, and incorporated herein by this                reference. |
|---|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**SIGNATURES**

| Dated:                October 21, 2008 | **SRKP                10, INC.**                               |
|----------------------------------------|----------------------------------------------------------------|
|                                   |                                                           |
|                                   | By:                                                            | /s/ Richard                A. Rappaport |
|                                   | Richard                A. Rappaport                            |
|                                   | President                and Director                          |
|                                   | Principal                Executive Officer                     |
|                                   |                                                           |
|                                   | By:                                                            | /s/ Anthony                C. Pintsopoulos |
|                                   | Anthony                C. Pintsopoulos                         |
|                                   | Secretary,                Chief Financial Officer and Director |
|                                   | Principal                Financial Officer                     |

----