**FORM      10-Q**

**333-141010**

**MH&SC,      INCORPORATED**

| **Delaware**                                   |   | **20-4947667**                     |
|------------------------------------------------|--------|------------------------------------|
| (State                or other jurisdiction of |   | (I.R.S.                Employer    |
| incorporation                or organization)  |   | Identification                No.) |

| **3505                Castlegate Ct.**                  |   |                      |
|---------------------------------------------------------|--------|---------------------------|
| **Lexington,                Kentucky**                  |   | **40502**                 |
| (Address                of principal executive offices) |   | (Zip                code) |

**859)      317-1166**

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

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**TABLE      OF CONTENTS**

| PART                I - FINANCIAL INFORMATION |                                                                                                                                       | 1      |
|-----------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                          |                                                                                                                                       |   |
|                                          | Item                1. Unaudited Financial Statements                                                                                      |   | 1 |
|                                          |                                                                                                                                       |   |   |
|                                          | Item                2. Management's Discussion and Analysis of Financial Condition and                Results                of Operations |   | 6 |
|                                          |                                                                                                                                       |   |   |
|                                          | Item                3. Quantitative and Qualitative Disclosures About Market                Risk                                           |   | 8 |
|                                          |                                                                                                                                       |   |   |
|                                          | Item                4. Controls and Procedures                                                                                             |   | 8 |
|                                          |                                                                                                                                       |   |   |
| PART                II - OTHER INFORMATION    |                                                                                                                                       | 9      |
|                                          |                                                                                                                                       |   |
|                                          | Item                1. Legal Proceedings                                                                                                   |   | 9 |
|                                          |                                                                                                                                       |   |   |
|                                          | Item                1A. Risk Factors                                                                                                       |   | 9 |
|                                          |                                                                                                                                       |   |   |
|                                          | Item                2. Unregistered Sales of Equity Securities and Use of                Proceeds                                          |   | 9 |
|                                          |                                                                                                                                       |   |   |
|                                          | 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                                                                                                            |   | 9 |
|                                          |                                                                                                                                       |   |   |
| Signatures                                    |                                                                                                                                       |   |
|                                          |                                                                                                                                       |   |
| Exhibits                                      |                                                                                                                                       |   |

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**PART      I - FINANCIAL INFORMATION**

| **Item              1.** | **FINANCIAL                STATEMENTS****(UNAUDITED)** |
|--------------------------|--------------------------------------------------------|

**MH&SC,      INCORPORATED**

**INDEX      TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS **

|                                                                                                                                              |   | **Page(s)** |
|---------------------------------------------------------------------------------------------------------------------------------------------------|--------|-------------|
|                                                                                                                                              |   |        |
| Consolidated                Balance Sheets as of March 31, 2008 and December 31, 2007                (unaudited)                                  |   | 2           |
|                                                                                                                                              |   |        |
| Consolidated                Statements of Operations for the Three Months ended March 31, 2008                and                2007 (unaudited) |   | 3           |
|                                                                                                                                              |   |        |
| Consolidated                Statements of Cash Flows for the Three Months ended March 31, 2008                and                2007 (unaudited) |   | 4           |
|                                                                                                                                              |   |        |
| Notes                to Consolidated Financial Statements (unaudited)                                                                             |   | 5           |

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**MH&SC,      INCORPORATED**

**CONSOLIDATED      BALANCE SHEETS**

**AS      OF MARCH 31, 2008 AND DECEMBER 31, 2007**

**(UNAUDITED)**

|                                                                                                                                                                                                                          |   | **March 31,** |     | **December 31,** |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------------------|----------|-----------------------|--------|
|                                                                                                                                                                                                                          |   | **2008**           |     | **2007**              |   |
| **ASSETS**                                                                                                                                                                                                                    |   |               |     |                  |   |
|                                                                                                                                                                                                                          |   |               |     |                  |   |
| **CURRENT                ASSETS**                                                                                                                                                                                             |   |               |     |                  |   |
| Cash                                                                                                                                                                                                                          |   | $                  | 3,010    |                  | $      | 5,540 |   |
| Accounts                receivable                                                                                                                                                                                            |   |               | 2,221    |                  |   | 863 |   |
| **Total                current assets**                                                                                                                                                                                       |   |               | 5,231    |                  |   | 6,403 |   |
| Fixed                assets, net of accumulated depreciation of $1,936 and $1,815 at March                31,                2008 and December 31, 2007, respectively                                                         |   |               | 484      |                  |   | 605 |   |
| Goodwill                                                                                                                                                                                                                      |   |               | 31,000   |                  |   | 31,000 |   |
|                                                                                                                                                                                                                          |   |               |     |                  |   |   |   |
| **TOTAL                ASSETS**                                                                                                                                                                                               |   | $                  | 36,715   |                  | $      | 38,008 |   |
|                                                                                                                                                                                                                          |   |               |     |                  |   |   |   |
| **LIABILITIES                AND STOCKHOLDERS' DEFICIT**                                                                                                                                                                      |   |               |     |                  |   |   |   |
|                                                                                                                                                                                                                          |   |               |     |                  |   |   |   |
| **CURRENT                LIABILITIES**                                                                                                                                                                                        |   |               |     |                  |   |   |   |
| Accounts                payable                                                                                                                                                                                               |   | $                  | 69,072   |                  | $      | 62,163 |   |
| Related                party payables                                                                                                                                                                                         |   |               | 121,000  |                  |   | 121,000 |   |
| Accrued                interest and sales tax payable                                                                                                                                                                         |   |               | 13,413   |                  |   | 10,567 |   |
| **Total                current liabilities**                                                                                                                                                                                  |   |               | 203,485  |                  |   | 193,730 |   |
|                                                                                                                                                                                                                          |   |               |     |                  |   |   |   |
| **STOCKHOLDERS'                DEFICIT**                                                                                                                                                                                      |   |               |     |                  |   |   |   |
| Preferred                stock, $0.000001 par value, 20,000,000 shares authorized, none issued                and                outstanding                                                                                  |   |               | -        |                  |   | - |   |
| Common                stock, $0.000001 par value, 1,000,000,000 shares authorized, 6,265,000                shares issued and outstanding at March 31, 2008 and December 31,                2007,                respectively |   |               | 6        |                  |   | 6 |   |
| Additional                paid in capital                                                                                                                                                                                     |   |               | 144,499  |                  |   | 144,499 |   |
| Deficit                accumulated during the exploration stage                                                                                                                                                               |   |               | (311,275 | )                     |   | (300,227 | ) |
| **Total                stockholders' deficit**                                                                                                                                                                                |   |               | (166,770 | )                     |   | (155,722 | ) |
|                                                                                                                                                                                                                          |   |               |     |                  |   |   |   |
| **TOTAL                LIABILITIES AND STOCKHOLDERS' DEFICIT**                                                                                                                                                                |   | $                  | 36,715   |                  | $      | 38,008 |   |

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**MH&SC,      INCORPORATED**

**CONSOLIDATED      STATEMENTS OF OPERATIONS**

**FOR      THE THREE MONTHS ENDED MARCH 31, 2008 AND 2007**

**(UNAUDITED)**

|                                                             |   | **March 31,** |      | **March 31,** |   |
|------------------------------------------------------------------|--------|--------------------|-----------|--------------------|--------|
|                                                             |   | **2008**           |      | **2007**           |   |
| **REVENUE**                                                      |   | $                  | 103,247   |               | $      | 102,055 |   |
| **COST                OF REVENUES**                              |   |               | 71,912    |               |   | 71,489 |   |
| **GROSS                PROFIT**                                  |   |               | 31,335    |               |   | 30,566 |   |
| **OPERATING                EXPENSES**                            |   |               |      |               |   |   |   |
| Advertising                expense                               |   |               | 9,227     |               |   | 14,222 |   |
| Professional                fees                                 |   |               | 7,240     |               |   | 43,000 |   |
| Commissions                and consulting fees                   |   |               | 13,440    |               |   | 11,200 |   |
| General                and administrative                        |   |               | 9,278     |               |   | 9,701 |   |
| Depreciation                                                     |   |               | 121       |               |   | 155 |   |
| **Total                operating expenses**                      |   |               | 39,316    |               |   | 78,278 |   |
|                                                             |   |               |      |               |   |   |   |
| **NET                (LOSS) BEFORE OTHER EXPENSE**               |   |               | (7,981    | )                  |   | (47,712 | ) |
| **OTHER                EXPENSE**                                 |   |               |      |               |   |   |   |
| Interest                expense                                  |   |               | (3,067    | )                  |   | (1,878 | ) |
| **Total                other expense**                           |   |               | (3,067    | )                  |   | (3,067 | ) |
| **NET                (LOSS)**                                    |   | $                  | (11,048   | )                  | $      | (49,590 | ) |
| **NET                (LOSS) PER SHARE BASIC AND DILUTED**        |   | $                  | (0.00     | )                  | $      | (0.01 | ) |
| **WEIGHTED                AVERAGE NUMBER OF SHARES OUTSTANDING** |   |               | 6,265,000 |               |   | 6,265,000 |   |

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**MH&SC,      INCORPORATED**

**CONSOLIDATED      STATEMENTS OF CASH FLOW**

**FOR      THE THREE MONTHS ENDED MARCH 31, 2008 AND 2007**

**(UNAUDITED)**

|                                                                                                          |   | **THREE MONTHS ENDED** |    |
|---------------------------------------------------------------------------------------------------------------|--------|----------------------------------|---------|
|                                                                                                          |   | **MARCH 31,**               |    |
|                                                                                                          |   | **2008**                         |    | **2007** |   |
| **CASH                FLOWS FROM OPERATING ACTIVITIES:**                                                      |   |                             |    |   |   |
| Net                (loss)                                                                                     |   | $                                | (11,048 | ) | $ | (49,590 | ) |
| **Adjustments                to reconcile net loss to net cash used in Operating                activities:** |   |                             |    |   |   |   |   |
| Depreciation                                                                                                  |   |                             | 121     |   |   | 155 |   |
| **Change                in assets and liabilities**                                                           |   |                             |    |   |   |   |   |
| Decrease                (Increase) in accounts receivable                                                     |   |                             | (1,358  | ) |   | 1,908 |   |
| Increase                in accounts payable                                                                   |   |                             | 9,755   |   |   | 12,746 |   |
| **Total                adjustments**                                                                          |   |                             | 8,518   |   |   | 14,809 |   |
|                                                                                                          |   |                             |    |   |   |   |   |
| **Net                cash (used in) operating activities**                                                    |   |                             |    |   |   |   |   |
|                                                                                                          |   |                             | (2,530  | ) |   | (34,781 | ) |
| **CASH                FLOWS FROM FINANCING ACTIVITIES:**                                                      |   |                             |    |   |   |   |   |
| Issuance                of stock for cash and subscriptions receivable                                        |   |                             | -       |   |   | 500 |   |
| Payment                of note payable                                                                        |   |                             | -       |   |   | (75,000 | ) |
| Advances                by related parties                                                                    |   |                             | -       |   |   | 116,000 |   |
| **Net                cash provided by financing activities**                                                  |   |                             | -       |   |   | 41,500 |   |
|                                                                                                          |   |                             |    |   |   |   |   |
| **NET                  INCREASE IN CASH AND CASH EQUIVALENTS**                                                |   |                             | (2,530  | ) |   | 6,719 |   |
|                                                                                                          |   |                             |    |   |   |   |   |
| **CASH                AND CASH EQUIVALENTS - BEGINNING OF PERIOD**                                            |   |                             | 5,540   |   |   | 2,926 |   |
|                                                                                                          |   |                             |    |   |   |   |   |
| **CASH                AND CASH EQUIVALENTS - END OF PERIOD**                                                  |   | $                                | 3,010   |   | $ | 9,645 |   |

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**MH&SC,      INCORPORATED**

**Notes      to Consolidated Financial Statements**

**(unaudited)**

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| **Item              2.** | **MANAGEMENT'S                DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION****AND                RESULTS OF OPERATIONS**** ** |
|--------------------------|--------------------------------------------------------------------------------------------------------------------------------------|

***Forward-Looking      Statements***

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| **Item              3.** | **QUANTITATIVE                AND QUALITATIVE ANALYSIS ABOUT MARKET                RISK** |
|--------------------------|-------------------------------------------------------------------------------------------|

| **Item              4.** | **CONTROLS                AND PROCEDURES** |
|--------------------------|--------------------------------------------|

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**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**

| No.    |   | Description                                                                                           |
|--------|--------|-------------------------------------------------------------------------------------------------------|
|   |   |                                                                                                  |
| (2)    |   | Exchange                Agreement(1)                                                                  |
|   |   |                                                                                                  |
| (3)    | (i)    | Articles                of Incorporation of the Company (1)                                           |
|   |   |                                                                                                  |
|   | (ii)   | Amended                Articles of Incorporation of the Company(1)                                    |
|   |   |                                                                                                  |
|   | (iii)  | Articles                of Organization of My Health and Safety Supply Company,                LLC(4) |
|   |   |                                                                                                  |
|   | (iv)   | Bylaws                of the Company(1)                                                               |
|   |   |                                                                                                  |
|   | (v)    | Operating                Agreement of My Health and Safety Supply Company,                LLC(1)      |

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| (4)    | (i)                                                                                                                                                                 | Form                of Common Stock Certificate(1)                                                                                                                                                                                          |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                |                                                                                                                                                                                                                                        |
|   | (ii)                                                                                                                                                                | Call                Option Agreement(1)                                                                                                                                                                                                     |
|   |                                                                                                                                                                |                                                                                                                                                                                                                                        |
|   | (iii)                                                                                                                                                               | Subscription                Agreement(3)                                                                                                                                                                                                    |
|   |                                                                                                                                                                |                                                                                                                                                                                                                                        |
| (10)   | Sublease(2)                                                                                                                                                         |
|   |                                                                                                                                                                |
| (31)   | Certification                as Adopted Pursuant to Section 302 (a) of the Sarbanes-Oxley Act                of                2002                                 |
|   |                                                                                                                                                                |
| (32)   | Certification                Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section                906 of                the Sarbanes-Oxley Act of 2002 |
|   |                                                                                                                                                                |                                                                                                                                                                                                                                        |
|   | (1)                                                                                                                                                                 | Incorporated                herein by reference from MH&SC, Incorporated’s Registration Statement                on Form SB-2, filed with the Securities and Exchange Commission on                March                31, 2007. |
|   |                                                                                                                                                                |                                                                                                                                                                                                                                        |
|   | (2)                                                                                                                                                                 | Incorporated                herein by reference from MH&SC, Incorporated’s Amended Registration                Statement on Form SB-2, filed with the Securities and Exchange Commission                on April 4, 2007.         |
|   |                                                                                                                                                                |                                                                                                                                                                                                                                        |
|   | (3)                                                                                                                                                                 | Incorporated                herein by reference from MH&SC, Incorporated’s Registration Statement                on Form SB-2, filed with the Securities and Exchange Commission on                November 14, 2007.             |
|   |                                                                                                                                                                |                                                                                                                                                                                                                                        |
|   | (4)                                                                                                                                                                 | Incorporated                herein by reference from MH&SC, Incorporated’s Amended Registration                Statement on Form SB-2, filed with the Securities and Exchange Commission                on August 10, 2007.       |

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**SIGNATURES**

|                              | MH&SC,                INCORPORATED                             |
|-----------------------------------|--------------------------------------------------------------------|
|                              | (Registrant)                                                       |
|                              |                                                               |
|                              |                                                               |
| Date:                May 12, 2008 | /s/                Cory Heitz                                      |
|                              | Cory                Heitz, President, Principal Executive Officer, |
|                              | Principal                Financial Officer and Principal           |
|                              | Accounting                Officer                                  |

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