**UNITED
      STATES**


**SECURITIES
      AND EXCHANGE COMMISSION**


**Washington,
      D.C. 20549**





**FORM
      10-QSB/A**


**Amendment
          No. 3**
  (Mark
      One)





**[X]**
            **QUARTERLY
                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
                ACT OF
                1934**





For
      the
      quarterly period ended June 30, 2004.





**[_]**
            **TRANSITION
                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
                ACT OF
                1934**





For
      the
      transition period from ________ to _________.





Commission
      File Number: 0-29963





**FINDEX.COM,
      INC.**


(Exact
      name of small business issuer as specified in its charter)





Nevada
              88-0379462(State
                  or other jurisdiction of
              (I.R.S.
                  Employerincorporation
                  or organization)
              Identification
                  No.)
  11204
                  Davenport Street, Suite 100, Omaha, Nebraska
              68154(Address
                  of principal executive offices)
              (Zip
                  Code)





(402)
      333-1900


(Issuer’s
      telephone number, including area code)





NA.


(Former
      name, former address and former fiscal year, if changed since last
      report)








Check
      whether the issuer: (1) filed all reports required to be filed by Section 13
      or
      15(d) of the Exchange Act during the past 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 [_]**








**APPLICABLE
      ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE
      YEARS**





Check
      whether the registrant filed all documents and reports required to be filed
      by
      Section 12, 13 or 15(d) of the Exchange Act after the distribution of securities
      under a plan confirmed by a court.  **Yes
      [_] No [_]**








**APPLICABLE
      ONLY TO CORPORATE ISSUERS**





State
          the
          number of shares outstanding of each of the issuer’s classes of common equity,
          as of the latest practicable date: 48,619,855 common shares as of January
          3, 2006.


Transitional
      Small Business Disclosure Format (check one):   **Yes
      [_] No [X]**





**Explanatory
      Note**




We
        are
        filing this Amendment Number 3 to our Quarterly Report on Form 10-QSB for
        the
        three and six months ended June 30, 2004 to restate Part I, Item III Controls
        and Procedures for the quarter then ended to reflect issues identified during
        a
        regulatory review of our financial statements associated with a certain
        registration statement filed with the SEC on November 22, 2004 on Form SB-2
        and
        which is pending effectiveness as of the date of this filing of Amendment
        Number
        3 to Form 10-QSB for the quarter ended June 30, 2004.


This
            Amendment Number 3 to Form 10-QSB for the quarter ended June 30, 2004
            does not
            otherwise change or update the disclosures set forth in the Form 10-QSB
            as
            originally filed and does not otherwise reflect events occurring after
            the
            filing of the form 10-QSB. For a description of our business and the
            risks
            related to our business, see our Annual Report on Form 10-KSB/A for the
            year
            ended December 31, 2004.
































-i-




**PART
      I - FINANCIAL INFORMATION**




**ITEM
            3. CONTROLS AND PROCEDURES**
 
 **(a)**  **Evaluation
            of Disclosure Controls and Procedures.**
 
 Our
              CEO
              and CFO have evaluated the effectiveness of the design and operation
              of our
              disclosure controls and procedures (as defined in Rule 13a-15(e) under
              the
              Securities Exchange Act of 1934, as amended (the “Exchange Act”)) as of the end
              of the fiscal quarter covered by this report on Form 10-QSB. Based
              on this
              evaluation, our CEO and CFO have concluded that these disclosure controls
              and
              procedures are effective and designed to ensure that the information
              required to
              be disclosed in our reports filed or submitted under the Exchange Act
              is
              recorded, processed, summarized and reported within the requisite time
              periods.
 **(b)**  **Changes
            In Internal Control Over Financial Reporting.**
  Our
            CEO
            and CFO have evaluated changes made to our internal control over financial
            reporting (as defined in Rule 13a-15(f) under the Exchange Act) that
            have
            materially affected, or are reasonably likely to materially affect, our
            internal
            control over financial reporting, as of the end of the fiscal quarter
            covered by
            this report on Form 10-QSB. Changes identified in connection with this
            evaluation include the following:
  During
                the fiscal quarter covered by this report, our management made certain
                changes
                to our internal control over financial reporting in connection with
                our
                assessment of the adequacy of our reserve for rebates. Previously
                when assessing
                the adequacy of our reserve for rebates, we did not take into consideration
                the
                amount and number of outstanding checks, issued checks that were
                returned as
                undeliverable, or our ability to meet our recorded financial obligation.
                We have
                changed our internal control procedures to include a review of each
                of these
                factors in our assessment of the adequacy of the reserve for rebates.
  Except
              as
              described above, there were no other changes in our internal control
              over
              financial reporting during the fiscal quarter ended June 30, 2004 that
              have
              materially affected, or would be reasonably likely to materially affect,
              our
              internal control over financial reporting.
 -1-
  **Signatures**
 
 In
        accordance with the requirements of the Exchange Act, the registrant caused
        this
        report to be signed on its behalf by the undersigned, thereunto duly
        authorized.
 
 **FINDEX.COM,
                    INC.**Date: January
                    3, 2006
                By
                /s/
                    Steven MaloneSteven
                    MalonePresident
                    and Chief Executive Officer
 
 Date: January
                    3, 2006
                By
                /s/
                    Kirk R. RowlandKirk
                    R. Rowland, CPAChief
                    Financial Officer
 
          
 -2-