U.S. SECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549 FORM 10-Q [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2008 [_] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934 For the transition period from Commission File No. 

000-52162 MCA HOLDINGS CORPORATION(Exact name of small business issuer as specified in its charter) Nevada98-0497320(State or other jurisdiction of incorporation or formation)(I.R.S. employer identification number) Suite 628 138 4th Av., S.E. Calgary, Alberta Canada  T2G 4Z6 (Address of principal executive offices) (Zip Code) Issuer's telephone number: (403) 229-2337
Issuer's facsimile number: (403) 228-3013 No change(Former name, former address and former
fiscal year, if changed since last report) Copies to:Richard W. Jones 
Jones, Haley & Mottern, P.C.
115 Perimeter Center Place, Suite 170
Atlanta, Georgia  30346
(770) 804-0500
www.corplaw.net Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X ] No [  ] Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [X] No [  ]  1


APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.  Yes [  ]    No [  ] APPLICABLE ONLY TO CORPORATE ISSUERS Indicate the number of shares outstanding of each of the issuers classes of common stock, as of the latest practicable date:  10,645,000 shares of $.0001 par value common stock outstanding as of March 31, 2008. Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of large accelerated filer, accelerated filer and smaller reporting company in Rule 12b-2 of the Exchange Act.  (Check one): Large Accelerated Filer [  ] Accelerated Filer [  ] Non-Accelerated Filer [  ] Smaller reporting company [X] (Do not check if a smaller reporting company)


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MCA HOLDINGS CORPORATION 
(a corporation in the development stage)INTERIM AND UNAUDITED FINANCIAL STATEMENTS INDEX  PART I  FINANCIAL INFORMATION: Page Item 1.  Financial Statements 4  Balance Sheet (Unaudited)  March 31, 2008 4  Statements of Operations (Unaudited) for the three months ended March 31, 2008 and 2007 And the cumulative period from April 19, 2006 (inception) to March 31, 2008 5  Statement of Stockholders' Deficit (Unaudited) for the three months ended March 31, 2008 6  Statements of Cash Flows (Unaudited) for the three months ended March 31, 2008 and 2007 And the cumulative period from April 19, 2006 (inception) to March 31, 2008 7  Item 2.  Management's Discussion and Analysis or Plan of Operation 8  Item 3.  Quantitive and Qualitative Disclosure About Market Risks 9  Item 4.  Controls and Procedures 9  PART II  OTHER INFORMATION:  Item 1.  Legal Proceedings 10  Item 1A.  Risk Factors 10  Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds 10  Item 3.  Defaults Upon Senior Securities 10  Item 4.  Submission of Matters to a Vote of Security Holders 10  Item 5.  Other Information 10  Item 6.  Exhibits 11  Signatures 11


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MCA Holdings, Inc.(A Development Stage Company)Balance Sheet--UnauditedAs of March 31, 2008ASSETSCURRENT ASSETS:Cash$                    600Accounts Receivable-Prepaid Expenses-TOTAL CURRENT ASSETS600FIXED ASSETS:Furniture, Fixtures, and Equipment20,098Accumulated Depreciation(4,690)TOTAL FIXED ASSETS15,408TOTAL ASSETS$               16,008LIABILITIES AND STOCKHOLDERS' DEFICITCURRENT LIABILITIES:Accounts Payable$               13,542Due to Related Party3,587TOTAL CURRENT LIABILITIES17,129TOTAL LIABILITIES17,129Preferred stock ($0.0001 par value; 10,000,000 shares authorized:no shares issued and outstanding at March 31, 2008)-Common stock ($0.0001 par value; 100,000,000 shares authorized:10,645,000 shares issued and outstanding at March 31, 2008)1,065Paid in Capital407,835Retained Deficit(410,021)TOTAL STOCKHOLDERS' DEFICIT(1,121)TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT$               16,008


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MCA Holdings, Inc.(A Development Stage Company)Statement of Operations--UnauditedFor the Three Months Ended March 31, 2008 and 2007CumulativeTotals SinceFor the three months endedInception31-Mar-0831-Mar-07April 19, 2006REVENUES:Income$                    -$                    -$                    -Total Revenue---EXPENSES:Consulting Fees3,30076,446247,833Legal and Professional Fees7,24329,34791,863Rent5,20510,34040,700Depreciation1,005-3,685Selling, General, and Administrative1,4505,37824,935Total Expenses18,203121,511409,016Loss from operations$     (18,203)$  (121,511)$  (409,016)$     (18,203)$  (121,511)$  (409,016)Basic and fully diluted net loss per common share:$       (0.002)$       (0.011)$       (0.038)Weighted average common shares outstanding10,645,00010,590,00010,645,000


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MCA Holdings, Inc.(A Development Stage Company)Statement of Stockholders' Deficit--UnauditedFor the Three Months Ended March 31, 2008AdditionalCommon StockPreferred StockPaid-inDeficitSharesAmountSharesAmountCapitalAccumulatedBalances, December 31, 20069,890,000$      989-$           -$197,911$   (151,295)Net loss for the year-----(240,523)Issuance of common shares755,00076--209,924-Balances, December 31, 200710,645,000$  1,065-$           -$407,835$  (391,818)Net loss for the quarter-----(18,203)Balances, March 31, 200810,645,000$  1,065-$           -$407,835$   (410,021)


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MCA Holdings, Inc.(A Development Stage Company)Statement of Cash Flows--UnauditedFor the Three Months Ended March 31, 2008 and 2007CumulativeTotals SinceFor the Year EndedInception31-Mar-0831-Mar-07April 19, 2006CASH FLOWS FROM OPERATING ACTIVITIES:Net loss$    (18,203)$  (121,511)$  (410,021)Adjustments to reconcile net (loss) to net cash used in operations:Depreciation Expense1,005-4,690Changes in Assets and Liabilities:(Increase)/decrease in Accounts Receivable23,263--(Increase)/decrease in Prepaid Expenses2,650(12,860)-Increase/(decrease) in Accounts Payable(8,817)-13,542Increase/(decrease) in Due to Related Party82-3,587NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES(20)(134,371)(388,202)CASH FLOWS FROM INVESTING ACTIVITIES:Purchase of Fixed Assets-(20,098)(20,098)NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES-(20,098)(20,098)CASH FLOWS FROM FINANCING ACTIVITIES:Shareholder Loan-(2,650)-Proceeds from issuance of Common Stock-140,000408,900NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES-137,350408,900NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS(20)(17,119)600BALANCE AT BEGINNING OF PERIOD62047,605-BALANCE AT END OF PERIOD$             600$       30,486$             600


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ITEM 2.  MANAGEMENT DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND  RESULTS OF OPERATIONS. THE THREE MONTHS ENDED MARCH 31, 2008 COMPARED TO THE THREE MONTHS ENDED MARCH 31, 2007 REVENUES Our total sales revenue remained at $0 for the three months ended March 31, 2008, when compared to the three months ended March 31, 2007. There are no previous or current sales of merchandise to compare in 2008 or 2007 for a percentage of increase/decrease. COST OF SALES Our overall cost of sales remained at $0 for the three months ended March 31, 2008, when compared to the three months ended March 31, 2007. There are no previous or current costs of sales of merchandise to compare in 2008 or 2007 for a percentage of increase/decrease in a systematic manner. OPERATION AND ADMINISTRATIVE EXPENSES Operating expenses decreased by $103,308 or approximately 85% when comparing the $18,203 in the three months ended March 31, 2008 to $121,511 in the three months ended March 31, 2007. Professional fees, which included Accounting fees and Legal fees, increased by $22,104 over the same period in 2007. These are fees we pay to accountants and attorneys throughout the year for performing various tasks. GOING CONCERN QUALIFICATION In our Auditor's Report for the fiscal year ending December 31, 2007, Traci J. Anderson stated that we have incurred annual losses since inception, and that this raised substantial doubt about our ability to continue as a going concern. LIQUIDITY AND CAPITAL RESOURCES As of March 31, 2008, the Company had assets consisting of cash, furniture and equipment in the amount of $16,608.  At March 31, 2008 the Company had total liabilities of $17,129. This amount includes account payables of $13,542 and a shareholder loan for $3,587. The shareholder loans accrue simple interest at the rate of 10% per annum. CASH FLOW Our primary sources of liquidity have been the sale of common stock and shareholder loans. WE MAY HAVE TO DISCONTINUE OPERATIONS. If we are unable to achieve or sustain profitability, or if operating losses increase in the future, we may not be able to remain a viable company and may have to discontinue operations. Our expenses have historically exceeded our revenues and we have had losses in all fiscal years of operation, including those in the fiscal year ending 2007, and the losses are projected to continue in 2008. Our net losses for the three months ending March 31, 2008 and the year ending December 31, 2007 were $18,203 and $240,523, respectively. The company has a cumulative net loss of $409,016 since April 19, 2006 (Inception) to the period ended March 31, 2008. We have been concentrating on the development of our business plan. There is no assurance that we will be successful in implementing our business plan or that we will be profitable now or in the future.  8    COMMON STOCK We are authorized to issue 100,000,000 shares of Common Stock, with a par value of $0.0001. There are 10,645,000 shares of Common Stock issued and outstanding as of the date of this Quarterly Report on Form 10-Q. All shares of common stock have one vote per share on all matters including election of directors, without provision for cumulative voting. The common stock is not redeemable and has no conversion or preemptive rights. The common stock currently outstanding is validly issued, fully paid and non- assessable. In the event of liquidation of the company, the holders of common stock will share equally in any balance of the company's assets available for distribution to them after satisfaction of creditors and preferred shareholders, if any. The holders of common stock of the company are entitled to equal dividends and distributions per share with respect to the common stock when, as and if, declared by the board of directors from funds legally available. PREFERRED STOCK We are authorized to issue 10,000,000 shares of Preferred Stock, with a par value of $0.0001.  There are 0 shares of preferred stock issued and outstanding as of the date of this Quarterly Report on Form 10-Q. CAUTIONARY STATEMENT FOR FORWARD-LOOKING STATEMENTS Statements contained in this "Management's Discussion and Analysis or Plan of Operation" may contain information that includes or is based upon certain "forward-looking statements" relating to our business. These forward-looking statements represent managements current judgment and assumptions, and can be identified by the fact that they do not relate strictly to historical or current facts. Forward-looking statements are frequently accompanied by the use of such words as "anticipates," "plans," "believes," "expects," "projects," "intends," and similar expressions. Such forward-looking statements involve known and unknown risks, uncertainties, and other factors, including, while it is not possible to predict or identify all such risks, uncertainties, and other factors, those relating to: · our ability to secure the additional financing adequate to execute our business plan; · our ability to identify, negotiate and complete the acquisition of an operating business, consistent with our business plan. Any one of these or other risks, uncertainties, other factors, or any inaccurate assumptions may cause actual results to be materially different from those described herein or elsewhere by us. We caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date they were made. Certain of these risks, uncertainties, and other factors may be described in greater detail in our filings from time to time with the Securities and Exchange Commission, which we strongly urge you to read and consider. Subsequent written and oral forward-looking statements attributable to us or to persons acting on our behalf are expressly qualified in their entirety by the cautionary statements set forth above and elsewhere in our reports filed with the Securities and Exchange Commission. We expressly disclaim any intent or obligation to update any forward-looking statements. ITEM 3.  QUANTITIVE AND QUALITATIVE DISCLOSURE ABOUT MARKET RISKS. Not Applicable. ITEM 4. CONTROLS AND PROCEDURES (a) Evaluation of disclosure controls and procedures. We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports filed pursuant to the Securities Exchange Act of 1934, as amended the ("Exchange Act"), is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules, regulations and related forms, and that such information is accumulated and communicated to our principal  9    executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure. We have carried out an evaluation, under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures.  Based on this evaluation, our principal executive officer and principal financial officer concluded that our disclosure controls and procedures were effective. (b) Changes in internal controls. There have been no significant changes in our internal controls or other factors that could significantly affect such controls and procedures subsequent to the date we completed our evaluation.  Therefore, no corrective actions were taken. PART II - OTHER INFORMATION ITEM 1.  LEGAL PROCEEDINGS. To the best knowledge of the Company's officers and directors, the Company is currently not a party to any pending legal proceedings. ITEM 1A.  RISK FACTORS. There have been no material changes to the risk factors previously disclosed under item 1 of the Companys Registration Statement on Form 10-SB as initially filed with the United States Securities and Exchange Commission on August 3, 2006. ITEM 2.  UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.  None. ITEM 3.  DEFAULTS UPON SENIOR SECURITIES. None. ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS. None. ITEM 5.  OTHER INFORMATION. None.  10    ITEM 6.  EXHIBITS.  (a) Exhibits *3.1 Certificate of Incorporation, as filed with the Nevada Secretary of State on April 16, 2006. *3.2 By-Laws. 31.1 Certification pursuant to Section 302 of Sarbanes Oxley Act of 2002. 31.2 Certification pursuant to Section 302 of Sarbanes Oxley Act of 2002. 32.1 Certification pursuant to Section 906 of Sarbanes Oxley Act of 2002. 32.2 Certification pursuant to Section 906 of Sarbanes Oxley Act of 2002. * Filed as an exhibit to the Company's Registration Statement on Form 10-SB, as initially filed with the Securities and Exchange Commission on August 3, 2006, and incorporated herein by this reference. None. SIGNATURES In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, there unto duly authorized. Dated:  June 25, 2008 MCA HOLDINGS CORPORATION By: /s/Wai Leung Cheng Wai Leung Cheng  Principle Executive Officer Chairman     11