**UNITEDSTATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

 

**Form 10-KSB/A**

**(AmendmentNo. 1)**

 

**x**** Annual Report Pursuant toSection 13 or 15(d) of the Securities Exchange Act of 1934**

** **

**For the Fiscal Year EndedDecember 31, 2007**

** **

**o**** Transition Report Pursuantto Section 13 or 15(d) of the Securities Exchange Act of 1934**

** **

**For the Transition Period from                    to                    **

** **

**Commission File Number 000-52137**

 

| **SkyPostal Networks, Inc.**               |
|-------------------------------------------------|
| (Name of small business  issuer in its charter) |

 

| **Nevada**                                                     | ** ** | **27-0005846**                           |
|----------------------------------------------------------------|------------|------------------------------------------|
| (State or other  jurisdiction of incorporation ororganization) |       | (I.R.S. employer  identification number) |

 

| **7805 NW  15th Street****Miami, FL**     | ** ** | ** **

**33131** |
|-------------------------------------------|------------|-----------------------|
| (Address of principal  executive offices) |       | (Zip code)            |

 

Issuer’stelephone number: **(305) 599-1812**

 

SecuritiesRegistered Pursuant to Section 12(b) of the Act: 

 

| **Title of each class** | ** ** | **Name of each exchange on which registered** |
|-------------------------|------------|-----------------------------------------------|
| None                    | ** ** | None                                          |

 

SecuritiesRegistered Pursuant to Section 12(g) of the Act:

 

| **None**         |
|------------------|
| (Title of class) |

 

 

(Title of class)

 

Check whether the issuer (1) filed all reports required to be filed bySection 13 or 15(d) of the Exchange Act during the past 12 months (or for suchshorter period that the registrant was required to file such reports), and (2)has been subject to such filing requirements for the past 90 days.  xYes o No 

 

Check if there is no disclosure of delinquent filers in response toItem 405 of Regulation S-K is not contained in this form, and no disclosurewill be contained, to the best of registrant's knowledge, in definitive proxyor information statements incorporated by reference in Part III of this Form10-K or any amendment to this Form 10-K. x

 

Indicate by check mark whether the registrant is a shell company (asdefined in Rule 12b-2 of the Exchange Act) 

Yes o   No x

 

Indicate by check mark whether the registrant is an accelerated filer(as defined in Rule 12b-2 of the Act). o

 

The issuer's revenue for its most recent fiscal year was $0.

 

The Company’s common stock is listed on the Pink Sheets under the stockticker symbol “OMGU”.  The aggregatemarket value of the voting and non-voting common equity held by non-affiliatescomputed by reference to the most recent price at which the common equity wassold: $39,000 as of December 31, 2007.

 

The number of shares outstanding of each of the issuer's classes ofcommon equity, as of December 31, 2007 was 6,880,500.

 

Transitional Small Business Disclosure Format (Check one): Yes oNo x

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****EXPLANATORY NOTE****

 

          ThisAmendment No. 1 on Form 10-KSB/A to the Annual Report on Form 10-KSBfor the year ended December 31, 2007 of the Registrant which was filedwith the Securities Exchange Commission on February 15, 2008 (the “OriginalFiling”) is being filed to amend or include certain disclosures contained in Item8A. Controls and Procedures.

 

          Asa result of this Amendment No.1, new certifications pursuant to Section 302and Section 906 of the Sarbanes-Oxley Act of 2002 have been executed andfiled as of the date of this Amendment No. 1 on Form 10-KSB/A.

 

          Exceptfor the amended disclosure contained herein, this Form 10-KSB/A does notmodify or update other disclosures in, or exhibits to, the Original Filingwhich are incorporated by reference herein.

 

**ITEM 8A.  CONTROLS AND PROCEDURES**

 

As of December 31, 2007, we carried out an evaluation, under thesupervision and with the participation of our management, including our ChiefExecutive Officer and our Chief Financial Officer, of the design and operationof our disclosure controls and procedures to ensure that information required to be disclosed in the reports we file under the Exchange Act wererecorded, processed, summarized and reported, within the time periods specifiedin the Commission’s rules and forms and to ensure that information requiredto be disclosed was accumulated and communicated to our management asappropriate to allow timely decisions regarding required disclosure. As aresult of this evaluation, we concluded that our disclosure controls andprocedures were not effective  to ensure that information required to bedisclosed in the reports we file under the Exchange Act were recorded,processed, summarized and reported, within the time periods specified in theCommission’s rules and forms and that such disclosure controls and procedureswere not effective to ensure that information required to be disclosed wasaccumulated and communicated to our management as appropriate to allow timelydecisions regarding required disclosure.

 

During the quarter ended December 31, 2007, there were no changesto our internal controls over financial reporting that materially affected, orare reasonably likely to materially affect, our internal controls overfinancial reporting.

 

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**ITEM 13. EXHIBITS**

 
| **Exhibit Number** | ** ** | **Name and/or Identification of Exhibit**                                  |
|-------------------------|------------|------------------------------------------------------------------------------------------------|
|                    |       |                                                                                           |
| 31                      |       | Rule 13a-14(a)/15d-14(a) Certification                                               |
|                    |       |                                                                                           |
| 32                      |       | Certification  under Section 906 of the Sarbanes-Oxley Act (18 U.S.C.  Section 1350) |

 

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**SIGNATURES**

 

Inaccordance with the requirements of the Exchange Act, the registrant causedthis report to be signed on its behalf by the undersigned, thereunto dulyauthorized.

 

 
|                          |   | SkyPostal  Networks, Inc.                     |
|-------------------------------|--------|----------------------------------------------------|
|                          |   |                                               |
|                          |   |                                               |
| Date:September 12,  2008 |   | /s/  Albert Hernandez                              |
|                          |   |                                               |
|                          |   |   Albert  Hernandez                      |
|                          |   |   Chief  Executive Officer and President |
|                          |   |                                               |
|                          |   |                                               |
| Date:September 12,  2008 |   | /s/  Clement Harary                                |
|                          |   |                                               |
|                          |   |   Clement  Harary                        |
|                          |   |   Chief  Financial Officer               |

 

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