UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549


                                   FORM 10-QSB/A

(Mark One)

[X]      Quarterly Report Under Section 13 or 15(d) of the Securities Exchange
         Act of 1934

                      For the quarter ended August 31, 2002

[  ]      Transition report under Section 13 or 15(d) of the Exchange Act

          For the transition period from ________________ to ______________

                         Commission file number 0-28891

                            Commercial Concepts, Inc.
       (Exact name of small business issuer as specified in its charter)

           Utah                                          87-0409620
 (State or other jurisdiction
       of incorporation or                   (I.R.S. Employer Identification No.
           organization


                 168 E Center, North Salt Lake, Utah 84054-1807
                     (Address of principal executive offices)


                                 (801) 936-0595
                             ----------------------
                           (Issuer's telephone number)


                      APPLICABLE ONLY TO CORPORATE ISSUERS

State the number of shares outstanding of each of the issuer's classes of common
stock equity as of September 30, 2002 was 57,049,182.

Transitional Small Business Disclosure Format (Check One): Yes [  ] No [X]



                      Management's Discussion and Analysis

General

       The following discussion and analysis of our financial condition and
results of operations should be read in conjunction with the financial
statements (including the notes thereto), and the other information included
elsewhere herein. Our fiscal year runs from March 1 through the last day of
February.

RESULTS OF OPERATIONS

 Quarter and Six-Months Ended August 31, 2002 vs. Quarter Ended August 31, 2001
       Sales: There were no sales during the quarter ended August 31, 2002 and
only $1,434 for the six-month period then ended. This is compared to sales of
$27,126 and $36,218 for the three and six months ended August 31, 2001.
Substantially all sales in fiscal 2003 were generated from Wavescreens. Sales
have decreased since the Company has been unable to employ sales personnel or
perform any marketing activities due to lack of funding.

       Cost of sales: Consistent with the information discussed under sales,
there have been no cost of sales during the three and six month periods ended
August 31, 2002 compared to cost of sales of $3,417 and $10,234 for the same
periods in the prior year.

       Operating expenses: Operating expenses were substantially lower during
the three and six month periods ended August 31, 2002 as compared to the same
periods in the prior year. Of the $171,640 and $301,178 in expenses in the three
and six month periods ended August 31, 2002, $73,000 are for corporate
consulting services paid for with common stock of the Company. Because of our
current financial position, most of our employees have been laid off until
additional funding is secured. The reduction in salaries combined with the
elimination of most variable costs resulted in the decrease in operating
expenses. We continue to look for ways to reduce costs including moving the
corporate headquarters to smaller and less expensive office space.

         Interest expense: Interest expense decreased by approximately $30,000
   during the first six months of fiscal 2003 as compared to the same period in
   2002. During the first quarter of fiscal 2002, we paid certain costs related
   to financing transactions that
  were recorded as interest expense. In the first quarter of fiscal 2003, we did
    not incur this same type of expense resulting in the decrease between the
    two quarters. Interest expense in the second quarter of fiscal 2003 is only
    slightly higher than interest expense in the same period of the prior year.

Liquidity and Capital Resources

       At August 31, 2002, we had cash and current assets amounting to $3,370
with current liabilities of approximately $1,028,000. During the quarter
Commercial Concept's expenditures and cash requirements were met using a
combination of collection of receivables, debt, issuance of common stock and
cash contributed. Due to our current liquidity position, our auditors have
issued a going concern opinion on our audited financial statements as of
February 28, 2002. Our ability to continue as a going concern is dependent upon
our ability to generate additional capital. We do not currently have any
additional financing in place, nor have we generated additional equity or debt
subsequent to the end of our fiscal quarter. During the first six months of
fiscal 2003 we used approximately $24,700 of cash in operations.

                                   SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant cause
this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

Commercial Concepts, Inc.


/s/  George E. Richards                                            10/10/02
                                                                   --------
---------------------------------------------------
George E. Richards, President and Chief Executive
Officer
                                                                   10/10/02
/s/  Scott G. Adamson
---------------------------------------------------
Scott G.Adamson, Executive Vice President



                            Commercial Concepts, Inc.


                              Financial Statements


                     As of August 31, 2002 (Unaudited) and February
                        28, 2002 and for the (Unaudited) Three and
                         Six Months Ended August 31, 2002 and 2001


                                    Contents


    Balance Sheets as of August 31, 2002 (Unaudited) and February 28,
    2002..................................................................... 1

    Unaudited Statements of Operations for the three and six
    months ended August 31, 2002 and 2001.................................... 2

    Unaudited Statements of Cash Flows for the six months ended August 31,
    2002 and 2001............................................................ 3

    Unaudited Statements of Stockholders' Deficit for the six months
    ended August 31, 2002.................................................... 4

    Notes to Financial Statements............................................ 5



                                        Commercial Concepts, Inc.

                                              BALANCE SHEETS
                               As of August 31, 2002 and February 28, 2002

<TABLE>
                                                           August 31,      February 28,
                         ASSETS                               2002             2002
                                                              ----             ----
                                                          (Unaudited)        (Audited)
<S>                                                       <C>               <C>
CURRENT ASSETS
  Cash and cash equivalents                                 $3,370             $   308
  Trade receivables                                                             21,796
                                                          ----------------------------
        Total current assets                                 3,370              22,104
                                                          ----------------------------

PROPERTY AND EQUIPMENT, net                                  36,124             49,151
SOFTWARE DEVELOPMENT COSTS, net of
 reserve for impairment of  $554,683 at August 31, and
 Februray 28, 2002
DEPOSITS                                                        -                7,117
                                                        ------------------------------
                                                           $39,494            $78,372
                                                        ==============================

         LIABILITIES AND STOCKHOLDERS' DEFICIT

CURRENT LIABILITIES
  Bank overdraft                                           $                  $   427
  Trade accounts payable                                    235,223           217,394
  Accrued compensation                                      484,131           341,416
  Other accrued expenses                                     54,861            36,665
  Current portion of capital lease obligation                 4,157             4,157
  Short-term notes payable                                  249,488           249,488
                                                      -------------------------------
        Total current liabilities                         1,027,860           849,547

LONG-TERM LIABILITIES
  Long-term portion of capital lease obligation              12,218            12,218
  Convertible notes payable                               1,733,706         1,673,470
                                                       -------------------------------
        Total liabilities                                 2,773,784         2,535,235

STOCKHOLDERS' DEFICIT
 Common stock, $.001 par value, 250,000,000 shares
 authorized, 57,049,182 and 43,306,517 shares issued
 and outstanding at August 31 and February 28, 2002,
 respectively                                                57,050            43,307
 Additional paid-in-capital                               3,427,102         3,322,707
 Receivable from shareholders                              (213,880)         (213,880)
 Accumulated deficit                                     (6,004,562)       (5,608,997)
                                                        -------------------------------
        Total stockholders' deficit                      (2,734,290)        (2,456,863)
                                                        -------------------------------
                                                         $   39,494        $    78,372
                                                        ================================
</TABLE>

                                Commercial Concepts, Inc.

                            UNAUDITED STATEMENTS OF OPERATIONS
                For the Quarters Six-Months Ended August 31, 2002 and 2001

<TABLE>
                                               For Quarter Ended August 31,        For the 6 Months Ended August 31,
                                                  2002               2001               2002               2001
                                                  ----               ----               ----               ----
<S>                                        <S>                       <C>               <C>                <C>
REVENUES                                                             27,126            1,434              36,218
COST OF SALES                                                         3,417                               10,234
                                           ----------------------------------------------------------------------------

GROSS MARGIN                                        -                23,709             1,434              25,984

OPERATING EXPENSES
  General and administrative               $      171,640            209,053            301,178           469,688
  Sales and marketing                               1,041              64,701             4,565              132,676
  Product development                               -                  95,818             15,097             190,822
                                           ----------------------------------------------------------------------------
   Total operating expenses                        172,681            369,572             320,840            793,186
                                           ----------------------------------------------------------------------------

OPERATING LOSS                                     (172,681)           (345,863)         (319,406)          (767,202)

OTHER INCOME (EXPENSE)
  Interest and other income                            900                1,157              925                1,393
  Financing costs                                                        (48,465)                              (85,275)
  Interest expense                                 (38,313)              (37,794)           (77,084)         (106,720)
                                           ----------------------------------------------------------------------------
  Total other income (expense)                       (37,413)             (85,102)           (76,159)         (190,602)
                                           ----------------------------------------------------------------------------

NET LOSS BEFORE INCOME TAXES                      (210,094)             (430,965)             (395,565)      (957,804)

 Benefit for income taxes                               -                      -

                                           ----------------------------------------------------------------------------
NET LOSS                                    $    (210,094)     $       (430,965)  $    (395,565)     $       (957,804)
                                           ============================================================================


NET LOSS PER COMMON SHARE

Weighted Average Shares Outstanding:
  Basic                                          48,902,959         31,363,473         46,718,738         29,940,565
  Diluted                                        49,902,198         31,363,473         47,218,357         29,940,565

Net loss per Common Share:
   Basic                                           $(0.004)            $(0.014)            $(0.008)          $(0.032)

   Diluted                                          (0.004)            (0.014)            (0.008)            (0.032)



</TABLE>

                                      Commercial Concepts, Inc.

                                  UNAUDITED STATEMENTS OF CASH FLOWS
                          For the Six-months Ended August 31, 2002 and 2001
<TABLE>
                                                                           2002             2001
                                                                           ----             ----
<S>                                                                   <C>              <C>
CASH FLOWS FROM OPERATING ACTIVITIES
 Net loss                                                             $    (395,565)   $    (957,804)
 Adjustments to reconcile net loss to net cash
  used in operating activities:
   Depreciation                                                              13,026           14,636
   Common stock issued for services                                          73,000           67,000
   Interest expense added to convertible debt balances                       56,584           120,316
  Changes in operating assets and liabilities:
      Trade receivables and advances                                         21,796           (26,877)
      Prepaids and other assets                                              7,117            182
      Accounts payable, bank overdrafts and accrued liabilities              199,314          42,998
                                                                       ----------------------------------
  Net cash used in operating activities                                     (24,728)         (739,549)

CASH FLOWS FROM INVESTING ACTIVITIES
  Purchases of property, plant and equipment                                   -                (5,744)
  Additions to software licenses                                               -                (4,351)
                                                                     ----------------------------------
  Net cash used in investing activities                                        -                (10,095)

CASH FLOWS FROM FINANCING ACTIVITIES
  Issuance of convertible debt                                                17,790           950,000
  Payments of notes payable                                                    -                (100,000)
  Net proceeds from payment for common stock                                  10,000
  Net cash provided by financing activities                                  27,790             850,000
                                                                      ----------------------------------

Net change in cash and cash equivalents                                         3,062            100,356

  Cash and cash equivalents, beginning of period                                  308              1,621
                                                                     ----------------------------------

CASH AND CASH EQUIVALENTS, end of period                               3,370             $      101,977
                                                                     ==================================


SUPPLEMENTAL DISCLOSURES
 Conversion of long-term debt to common stock                                 9,265            243,888
  Cash interest paid                                                                             2,545
  Common stock issued in settlement of liabilities                                              66,070


</TABLE>



                                        Commercial Concepts, Inc.

                              UNAUDITED STATEMENTS OF STOCKHOLDERS' DEFICIT
                                     Six-Months Ended August 31, 2002

<TABLE>

                                                                                 Additional                  Receivable
                                                           Common Stock           Paid-In      Accumulated        From
                                                           ------------
                                                       Shares        Amount       Capital        Deficit      Shareholders

                                                   --------------------------------------------------------------------------

<S>                                                <C>             <C>           <C>            <C>             <C>
Balance at February 28, 2002                         43,306,517    43,307        3,322,707      $   (5,608,997) $    (213,880)

  Common stock issued in conversion of debt           3,039,665      3,040          11,098

  Common stock issued in payment of liabilities         1,703,000    10,703         19,297

  Common stock issued for services                      9,000,000     9,000         64,000


  Contribution for unissued of common stock                                         10,000

 Net loss                                                                                             (395,565)
                                                   -----------------------------------------------------------

Balance at August 31, 2002                            57,049,182    $ 66,050          $3,427,102     $(6,004,562)  $ (213,880)
                                                   ==========================================================================


</TABLE>

                            COMMERCIAL CONCEPTS, INC

                          NOTES TO FINANCIAL STATEMENTS
                    For the Six Months Ended August 31, 2002

1.  Description of Business and Summary of Significant Accounting Policies

Description of Business: Commercial Concepts, Inc. (the Company) creates
proprietary software platforms. From these platforms individual
internet-accessible database-driven software products are developed. As each
product completes beta testing, the Company plans to seek either a distribution
partner to market and provide ongoing support for the product or a licensee to
license the product. Due to lack of funding, little activity occurred during the
quarter.

Interim Financial Information: The accompanying interim financial statements of
the Company are unaudited, but in the opinion of management reflect all
adjustments (consisting of normal recurring accruals) necessary for fair
presentation of the results for such periods. The results of operations for any
interim period are not necessarily indicative of the results for the respective
full year. These financial statements should be read in conjunction with the
financial statements and notes thereto contained in the Company's annual report
on Form 10KSB for the year ended February 28, 2002 as filed with the Securities
and Exchange Commission.

Concentration of Credit Risk: Financial instruments that potentially subject the
Company to a concentration of credit risk consist principally of cash. Banking
with federally insured, creditworthy institutions minimizes risks associated
with cash.

Cash and Cash Equivalents: The Company considers all cash and highly liquid
investments purchased with an original maturity of less than three months at the
date of purchase to be cash equivalents.

Property and Equipment: Property and equipment is stated at cost, less
accumulated depreciation. Depreciation is calculated using the straight-line
method over the estimated useful lives of the assets, generally three to five
years. Normal maintenance and repair items are expensed as incurred.

Software Licenses: The Company's policy is to expense research and development
costs until technological feasibility is reached and all related research and
development activities are completed. Subsequent production expenses to bring
the products to market are then capitalized. Capitalization of software costs is
discontinued when the product is available for general release to customers.
These amounts are recorded at cost and are amortized over the life of the
licenses, which is estimated to be 5 years. However, given concerns about the
Company's ability to continue as a going concern and therefore it's ability to
ultimately recover the value of such capitalized costs, an impairment reserve of
$554,683 was recorded at February 28, 2002 offsetting the amount of capitalized
software costs (see Note 2). No costs were capitalized during the quarter ended
August 31, 2002.

Income Taxes: The Company provides for income taxes based on the asset and
liability method required by SFAS No. 109, Accounting for Income Taxes, which
requires recognition of deferred tax assets and liabilities based on differences
between financial reporting and tax bases of assets and liabilities measured
using enacted tax rates and laws that are expected to be in effect when the
differences are expected to reverse. Valuation allowances are established when
necessary to reduce deferred tax assets to the amount expected to be realized.

Use of Estimates: The preparation of financial statements in conformity with
accounting principles generally accepted in the United States requires
management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities.
Although management believes estimates are appropriate, actual results could
differ from the estimates and assumptions used.

Comprehensive Income: The Company has adopted the provisions of SFAS No. 130,
Reporting Comprehensive Income.  SFAS No. 130 establishes standards for
reporting comprehensive income and its components in financial statements.
Comprehensive income, as defined, includes all changes in equity (net assets)
during a period from non-owner sources.  Comprehensive loss is the same as net
loss for the quarters and six months ended August 31, 2002 and 2001.

Net Income (Loss) per Common Share: Basic net income (loss) per common share is
computed based upon the average number of common shares outstanding during the
period. The diluted per share computation adds to the weighted common shares
outstanding the incremental increase in shares due to outstanding common stock
equivalents (options, warrants, etc.) unless such common stock equivalents are
considered anti-dilutive.

                           COMMERCIAL CONCEPTS, INC

                          NOTES TO FINANCIAL STATEMENTS
                    For the Six Months Ended August 31, 2002

2.  Going Concern
The accompanying financial statements have been prepared in conformity with
generally accepted accounting principles, which contemplates the continuation of
the Company as a going concern. However as of August 31, 2002, the Company had
current liabilities substantially in excess of current assets, has a net
stockholders' deficit and has incurred significant operating losses, all of
which raise substantial doubt about its ability to continue as a going concern.
The Company has taken certain actions in order to enable it to obtain additional
financing, however, as of the date of these financial statements, these actions
have been unsuccessful. Without additional financing, the Company will not be
able to continue as a going concern. As of October 7, 2002, the Company had no
commitment for additional financing, and it is doubtful as to the ability of the
Company to continue as a going concern. As a result, all assets and liabilities
have been recorded at their estimated net recoverable amounts, including an
impairment charge for capitalized software development costs in the amount of
$554,683.


3.  Property and Equipment
Property and equipment consists of the following:
<TABLE>
                                                            February  28,
                                                       2002               2001
                                                ---------------------------------------
                                                ---------------------------------------
<S>                                             <C>
 Leasehold improvements                                                      $7,000
 Computer and other equipment                          $104,904             104,904
 Office furniture                                        12,173              12,173
                                                ---------------------------------------
   Total                                                117,077             124,077
Less accumulated depreciation                           (80,953)            (74,926)
                                                ---------------------------------------
                                                ---------------------------------------
                                                        $36,124             $49,151
                                                =======================================
</TABLE>
During the quarter ended August 31, 2002, the Company relocated offices to
smaller and less expensive office space. As a result, the leasehold improvements
on the prior office space were fully depreciated and then written off.

4.  Notes Payable
Short-term debt consisted of the following:
<TABLE>
                                                                                  August 31,         February 28,
                                                                                      2002                 2002
                                                                               --------------      -------------
<S>                                                                            <C>                 <C>
Notes payable to an individual at dates from June 22, 2000 through April 12,
  2001, due at various dates through April 12, 2002, plus all accrued
  interest at 15%.                                                                  $ 78,500             $ 78,500
         Note   payable   to  an   individual   dated   November   3,   2000,
collateralized  by 200,000 shares of the Company's  common stock,  payable on
demand plus all accrued interest at 15%.                                              15,000               15,000
Note payable (non-collateralized) to an individual dated June 15, 2000
  payable on demand plus all accrued interest at 10%.                                 42,988               42,988
         Note payable to a  corporation  (non-collateralized)  dated  January
23, 2001 due on demand plus all accrued interest at 10%.                              10,000               10,000
Note payables (non-collateralized) to a limited partnership dated October 22
     and December 14, 2001 payable on demand with an interest rate of 12%.           100,000              100,000
Other                                                                                  3,000                3,000
                                                                               -----   -----       -----    -----

Total                                                                              $ 249,488            $ 249,488
                                                                                   =========            =========

</TABLE>


                            COMMERCIAL CONCEPTS, INC

                          NOTES TO FINANCIAL STATEMENTS
                   For the Three Months Ended August 31, 2002



Convertible debt consisted of the following:
<TABLE>
                                                                                  August 31,       February 28,
                                                                                    2002               2002
                                                                                    ----               ----
<S>                                                                            <C>                <C>
Convertible notes payable to a private investment group with at various
    dates, plus accrued interest at 6% to 8% .                                     $1,152,003        $1,103,982
Convertible note payable to a private investment group due December 3, 2003
    plus all accrued interest at 8%.                                                  318,075           313,422
Three convertible notes payable to an individual at various dates plus all
    accrued interest at 6%                                                            263,628           256,066
                                                                               -----  -------      ------------
                                                                                   $1,733,706        $1,673,470

</TABLE>


Long-term debt as of August 31, 2002 is scheduled to mature as follows:

           2003                                 None
           2004                           $1,166,967
           2005                              566,739
           -----                             -------
           Total                          $1,733,706
                                          ==========

The convertible notes payable described above can be converted into common
shares of the Company based upon 80% of the three lowest closing share prices
during the thirty trading days prior to the date of the note, or 76% of the
three lowest closing prices during the sixty trading days prior to the
conversion date. The Company retains a redemption clause in the notes that allow
the Company to repurchase the notes upon payment of 130% to 150% of the note's
face value, plus accrued interest. In addition, the Company issued warrants to
purchase 5,290,000 shares of the Company's common stock at market on the day
issued with exercise prices ranging from $0.50 to $.0072 (weighted average
exercise price of $.23) in connection with these notes.

5. Receivable from Shareholders
The following summarizes receivable amounts from shareholders for purchase of
Company stock:

    2,000,000 shares issued May 5, 1999 to an
     officer valued at $.06 per share                  $120,000

     1,598,000 shares issued August 9, 1999 to
     an officer, valued at $.06 per share.               93,880
                                                       ---- ------
     Balance due                                        $213,880
                                                        ========

6.  Lease Commitments
As of August 31, 2002, the Company leased office space under non-cancelable
operating leases. However, due to cash flow difficulties, the Company is
relocated to a smaller, less expensive office in July, 2002 and the Company is
in negotiations with the prior landlord to release it from its current
obligation which will expire in February 2004 if negotiations are unsuccessful.


                                  CERTIFICATION

         In connection with the Annual Report of Commercial Concepts, Inc., a
Utah corporation (the "Company") on Form 10-QSB for the period ending August 30,
2002, as filed with the Securities and Exchange Commission on the date hereof
(the "Report"), I, George E. Richards, Jr., Chief Executive Officer of the
Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted to Section 906
of the Sarbanes-Oxley Act of 2002, that:

(1)      I have received the Report being filed.

(2)      The Report fully complies with the requirements of Section 13a-14 and
         15d-14 of the Securities Exchange Act of 1934 (15
         U.S.C. 78m or 78o(d)); and

(3)      The information contained in the Report
         fairly presents, in all material respects,
         the financial condition and results of
         operations of the Company.


/s/ GeorgeE. Richards, Jr
--------------------------------------------------------------
George E. Richards, Jr., Chief Executive Officer
Dated:   October 15, 2002
      -----------------------------------------------



         In connection with the Annual Report of Commercial Concepts, Inc., a
Utah corporation (the "Company") on Form 10-QSB for the period ending August 30,
2002, as filed with the Securities and Exchange Commission on the date hereof
(the "Report"), I, Scott G. Adamson, Chief Financial Officer of the Company,
certify, pursuant to 18 U.S.C. Section 1350, as adopted to Section 906 of the
Sarbanes-Oxley Act of 2002, that:

(4)      I have received the Report being filed.

(5)      The Report fully complies with the requirements of Section 13a-14 and
         15d-14 of the Securities Exchange Act of 1934 (15
         U.S.C. 78m or 78o(d)); and

(6)      The information contained in the Report
         fairly presents, in all material respects,
         the financial condition and results of
         operations of the Company.


/s/ Scott G. Adamson
--------------------------------------------------------------
Scott G. Adamson, Chief Financial Officer
Dated:   October 15, 2002
      -----------------------------------------------