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

                           FORM 10-QSB
(Mark One)

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

         For the quarterly period ended January 31, 2008


[  ]  TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

     For the Transition Period from ____________ to _____________


                  Commission file number   0-26843

                    NORTIA CAPITAL PARTNERS, INC.
   ---------------------------------------------------------------
  (Exact name of small business issuer as specified in its charter)

                Nevada                        90-0254041
   -------------------------------         -------------------
   (State or other jurisdiction of           (I.R.S. Employer
    incorporation or organization)         Identification No.)

                     400 Hampton View Court
                      Alpharetta, GA 30004
             --------------------------------------
            (Address of principal executive offices)

                          770-777-6795
                   (Issuer's telephone number)

                               N/A
  --------------------------------------------------------------
 (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 [  ]

Indicate by check mark whether the registrant is a shell company
(as defined in Rule 12b-2 of the Exchange Act): Yes [  ]  No [X]

State the number of shares outstanding of each of the issuer's
classes of common equity, as of the latest practicable date:
Common Stock, $.001 par value, 32,614,874 outstanding as of March
1, 2008.

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


<PAGE>


                  NORTIA CAPITAL PARTNERS, INC.
                           FORM 10-QSB

                        TABLE OF CONTENTS
                                                             Page
PART I - FINANCIAL INFORMATION............................................1

Item 1. Financial Statements..............................................2

Item 2. Management's Discussion and Analysis or Plan of Operation........19

Item 3. Controls and Procedures..........................................23

PART II - OTHER INFORMATION..............................................23

Item 1.  Legal Proceedings...............................................23

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds......24

Item 3. Defaults Upon Senior Securities..................................24

Item 4. Submission of Matters to a Vote of Security Holders..............24

Item 5. Other Information................................................24

Item 6. Exhibits.........................................................24

SIGNATURES...............................................................26


<PAGE>


                 PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

Filed herewith are the following financial statements:

Consolidated Balance Sheets at January 31, 2008 (Unaudited) and
April 30, 2007

Consolidated Statements of Operations for the three and nine
months ended January 31, 2008 and 2007 (Unaudited) and from
Inception Date of May 1, 2006 to January 31, 2008 (Unaudited)

Consolidated Statements of Cash Flows for the nine months ended
January 31, 2008 and 2007 (Unaudited) and from Inception Date of
May 1, 2006 to January 31, 2008 (Unaudited)

Notes to Unaudited Consolidated Financial Statements












                                  1
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
                     Consolidated Balance Sheets
                            (Unaudited)
<TABLE>
<CAPTION>

                              ASSETS
                              ------
                                                           (Unaudited)
                                                            January 31,     April 30,
                                                           -----------    -----------
                                                               2008           2007
                                                           -----------    -----------
<S>                                                        <C>            <C>


Current Assets
Cash                                                       $    93,962    $     1,706
Prepaid expense                                                 10,000              -
Accounts receivable                                             15,740              -
Accounts receivable - related party                              9,241              -
                                                           -----------    -----------
Total Current Assets                                           128,943          1,706
                                                           ===========    ===========

Property and Equipment, net                                      1,312          2,035
                                                           -----------    -----------
Investments
   Non-marketable equity securities of
      Related Party, at cost                                   100,000        100,000
   Available-for-sale marketable equity
      securities                                                28,350              -
   Available-for-sale marketable equity
      securities of Related Party                            1,250,000      1,250,000
                                                           -----------    -----------
Total Investments                                            1,378,350      1,350,000
                                                           -----------    -----------
Other Assets
Goodwill                                                       514,402              -
                                                           -----------    -----------
Total Other Assets                                             514,402              -
                                                           -----------    -----------

Total Assets                                               $ 2,023,007    $ 1,353,741
                                                           ===========    ===========

                               LIABILITIES
                               -----------
Current Liabilities
Accounts payable                                                 2,061          9,356
Deferred revenue - related party                                     -         18,906
Deferred revenue                                                 7,761              -
Accrued expenses                                                16,530         68,480
                                                           -----------    -----------
Total Current Liabilities                                  $    26,352    $    96,742
                                                           ===========    ===========
Commitments and Contingencies (Note 7)

                            STOCKHOLDERS' EQUITY
                            ====================

Preferred stock, Series A, $0.001 par
value, 5,000,000 shares authorized
zero shares issued and outstanding                         $         -    $         -
Common stock, $0.001 par value,
50,000,000 shares authorized
32,614,874 and 31,414,874 shares
issued and outstanding                                           32,615        31,415
Common stock issuable, 1,991,665
shares and 4,545 shares                                           1,992             5
Additional paid in capital                                    9,120,918     7,863,325
Accumulated deficit                                          (6,412,035)   (6,412,035)
Deficit accumulated during development stage                 (1,995,585)   (1,474,461)
Accumulated other comprehensive income                        1,248,750     1,248,750
                                                           ============   ===========

Total Stockholders' Equity                                    1,996,655     1,256,999
                                                           ============   ===========

Total Liabilities and Stockholders' Equity                 $  2,023,007   $ 1,353,741
                                                           ============   ===========
</TABLE>
  The accompanying unaudited notes are an integral part of the
               consolidated financial statements.

                                  2
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
                Consolidated Statement of Operations
                            (Unaudited)
<TABLE>
<CAPTION>
                                                                                      Period from
                                                                                      May 1, 2006
                                                                                     (Inception of
                                             Three                    Nine         Development Stage)
                                         Months Ended             Months Ended            to
                                         January 31,               January 31,        January 31,
                                      2008         2007         2008         2007         2008
                                  ------------------------  ------------------------  -----------
<S>                               <C>          <C>          <C>          <C>          <C>
Revenues
Third Party                       $    32,830  $         -  $    32,830  $         -  $    32,830
Related Party                          60,000        5,000      180,000      145,000      365,000
                                  ------------------------  ------------------------  -----------
Total Revenues                         92,830        5,000      212,830      145,000      397,830

Operating Expenses
Contributed executive services              -            -       50,000            -       50,000
Compensation                          484,495       28,110      484,495      711,868    1,196,362
General and administrative             51,571       59,982       83,104      188,291      293,719
Depreciation                              241          482          723          482        1,560
Rent                                        -        1,500            -       12,254       12,254
Consulting                              5,200        7,700       16,150       50,881      591,741
Professional  fees                     59,342       32,142       99,558      126,309      295,498
                                  ------------------------  ------------------------  -----------
Total Operating Expenses              600,850      129,916      734,030    1,090,085    2,441,135
                                  ------------------------  ------------------------  -----------

Operating Loss                       (508,020)    (124,916)    (521,200)    (945,085)  (2,043,305)

Other Income (Expense)
Gain on sale of available for sale
securities - previously impaired            -            -            -       50,000       50,000
Interest expense                            -       (4,667)           -       (4,678)      (5,252)
Interest income                             4        2,713           77        2,955        2,971
                                  ------------------------  ------------------------  -----------
Other Income (Expense)                      4       (1,954)          77       48,277       47,719
                                  ------------------------  ------------------------  -----------

Net Loss                          $  (508,016) $  (126,870) $  (521,123) $  (896,808) $(1,995,585)
                                  ========================  ========================  ===========
Comprehensive Income (Loss)
Unrealized gain on available
for sale securities                         -      623,750            -      623,750    1,248,750
                                  ------------------------  ------------------------  -----------

Total Comprehensive Income (Loss) $  (508,016) $   496,880  $  (521,123) $  (273,058) $  (746,835)

Net Loss Per Share -              ========================  ========================  ===========

  Basic and Diluted               $     (0.05) $     (0.00) $     (0.02) $     (0.03) $     (0.07)
                                  ========================  ========================  ===========

Weighted Average Shares            10,597,493   28,459,008   31,543,773   28,169,030   29,680,853
                                  ========================  ========================  ===========
</TABLE>


  The accompanying unaudited notes are an integral part of the
               consolidated financial statements.

                                  3
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                 (A Development Stage Company)
               Consolidated Statements of Cash Flows
                             (Unaudited)
<TABLE>
<CAPTION>

                                                                                                     Period from
                                                                                                     May 1, 2006
                                                                                                     (Inception of
                                                                            Nine Months Ended      Development Stage) to
                                                                              January 31,               January 31,
                                                                          2008            2007             2008
                                                                       ---------------------------   ---------------
<S>                                                                    <C>             <C>           <C>
Cash Flows From Operating Activities:
Net loss                                                               $  (521,123)    $  (896,808)  $   (1,995,585)
Adjustments to reconcile net loss to net cash used in operations:
Stock compensation expense                                                 427,333         550,000          977,333
Contributed services expense                                                50,000               -           50,000
Stock consulting expense                                                         -               -          520,000
Gain on available-for-sale securities - previously impaired                      -         (50,000)         (50,000)
Depreciation                                                                   723             482            1,560
Changes in operating assets and liabilities:
   Increase in accounts receivable - related party                          (9,241)              -           (9,241)
   Increase in accounts receivable                                         (21,740)              -          (21,740)
   Increase in prepaid expenses                                            (10,000)              -          (10,000)
  Decrease in other receivable                                                   -          54,150           54,150
  Increase (decrease) in accounts payable                                   (7,296)         11,441          (10,133)
  Increase in deferred revenue - related party                             (18,906)         32,140                -
  Increase in deferred revenue                                               7,761               -            7,761
 Decrease in accrued expenses                                              (51,950)         (4,118)          12,403
                                                                       ---------------------------   ---------------
Net Cash Used In Operating Activities                                     (154,439)       (302,713)        (473,490)
                                                                       ---------------------------   ---------------
Cash Flows From Investing Activities:
  Net Cash received in acquisition, net of bank over draft assumed             (85)              -              (85)
  Purchase of property and equipment                                             -          (2,872)          (2,872)
                                                                       ---------------------------   ---------------
Net Cash Used In Investing Activities                                          (85)         (2,872)          (2,957)
                                                                       ---------------------------   ---------------
Cash Flows From Financing Activities:
  Proceeds from exercise of warrants                                       246,780               -          246,780
  Proceeds from sale of common stock                                             -         291,229          291,229
                                                                       ---------------------------   ---------------
Net Cash Provided By Financing Activities                                  246,780         291,229          538,009
                                                                       ---------------------------   ---------------

Net Increase (Decrease) in Cash                                             92,256         (14,356)          61,561
                                                                       ---------------------------   ---------------
Cash at Beginning of Period                                                  1,706          32,401           32,401
                                                                       ---------------------------   ---------------
Cash at End of Period                                                  $    93,962     $    18,045   $       93,962
                                                                       ===========================   ===============
Supplemental Disclosure of Cash Flow Information:
------------------------------------------------
Cash paid during the period for:
Interest                                                               $         -     $         -   $            -
                                                                       ===========================   ===============
Taxes                                                                  $         -     $         -   $            -
                                                                       ===========================   ===============
Supplemental Disclosure of Non-Cash Investing and Financing
-----------------------------------------------------------
Transactions:
Conversion of loan receivable to non-marketable equity securities
at cost                                                                $         -     $   100,000   $      100,000
Common stock issuable for conversion of accounts payable                         -           5,000            5,000
Unrealized gain on available-for-sale securities                                 -               -        1,248,750
Deferred Compensation                                                      180,000               -          180,000
Acquisition of Friedland Investment Events LLC and Herd on the
Street LLC:
  Net assets acquired from acquisition, net of cash acquired                22,195               -           22,195
  Goodwill for acquisition                                                 514,402               -          514,402
</TABLE>

  The accompanying unaudited notes are an integral part of the
               consolidated financial statements.

                                  4
<PAGE>




            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
             Notes to Consolidated Financial Statements
                          January 31, 2008
                            (Unaudited)

Note 1.  Basis of Presentation
------------------------------

The accompanying unaudited consolidated financial statements have
been  prepared in accordance with accounting principles generally
accepted  in  the  United States of America  and  the  rules  and
regulations  of  the  United  States of  America  Securities  and
Exchange  Commission  ("SEC") for interim financial  information.
Accordingly,  they  do  not  include  all  the  information   and
footnotes necessary for a comprehensive presentation of financial
position and results of operations.

It   is   management's  opinion,  however,  that   all   material
adjustments  (consisting  of  normal  recurring  adjustments  and
certain  non-recurring  adjustments)  have  been  made  that  are
necessary  for  a  fair  financial statement  presentation.   The
results for the interim period are not necessarily indicative  of
the results to be expected for the year.

These unaudited consolidated financial statements should be  read
in  conjunction  with Nortia Capital Partners, Inc.'s  ("Nortia",
"we",   "us",   "our",   or  the  "Company")  audited   financial
statements and notes thereto for the year ending April  30,  2007
included  in the Company's Form 10-K filed with the SEC  on  July
30, 2007.

Note 2. Nature of Operations and Summary of Significant Accounting
        ----------------------------------------------------------
Policies
--------

Nature of Operations

Nortia  Capital  Partners,  Inc. ("Nortia,"  "we,"  "us,"  "our,"
"its",  or  the "Company") is an Atlanta, Georgia based  merchant
banking  company that provides merchant banking-type services  to
small,  private  companies seeking to become  publicly  held  and
traded.

History of Company Development

Nortia  was organized as BF Acquisition Group I, Inc.  under  the
laws  of  the  State of Florida on April 15, 1999, as  a  "shell"
company  with  plans  to  seek business partners  or  acquisition
candidates.  Due to capital constraints, however, we were  unable
to  continue with our original business plan.  In March 2001,  we
ceased  our  business activities and became dormant  through  May
2003, whereby we incurred only minimal administrative expenses.

During  June  2003,  present  management  was  engaged  to  raise
additional capital, and initiate business activities.  During the
fiscal quarter ending July 31, 2003, the business re-entered  the
development  stage.  At that time, management raised capital  and
commenced  preparations  to  operate as  a  Business  Development
Company  ("BDC"), intending to be regulated pursuant  to  certain
requirements of the 1940 Act applicable to BDCs.

Effective  August 2, 2004, BF Acquisition Group I,  Inc.  changed
its name to Nortia Capital Partners, Inc.

On  October 15, 2004, we entered into a definitive share Exchange
Agreement with Global Life Sciences, Inc. ("Global"), a  publicly
traded Nevada corporation, which then changed its name to "Nortia
Capital  Partners,  Inc."   On December  2,  2004,  the  Exchange
Agreement was consummated.  On December 3, 2004, the business was
merged  into  the Nevada corporation with the Nevada  corporation
surviving.   As  a  result of the recapitalization,  we  are  now
organized under the laws of the State of Nevada.

On  January 4, 2005, we filed a Form N-54A with the SEC  pursuant
to  which we elected to be regulated as a BDC pursuant to Section
54  of  the  1940 Act.  As a result, we operated as an investment
company  with a plan to build an investment portfolio and enhance
the Company's shareholder value.  It was our intention to provide


                                  5
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
             Notes to Consolidated Financial Statements
                          January 31, 2008
                            (Unaudited)

capital   and   advisory   services   for   management   buyouts,
recapitalizations, and the growth and capital needs  of  emerging
growth companies.

In  June 2005, we determined to commence an offering of shares of
our  common stock as a BDC in accordance with the exemption  from
the  registration requirements of the Securities Act of  1933  as
provided  by  Regulation E.  In connection with that  prospective
offering, we filed a Form 1-E with the SEC, which was reviewed in
the  ordinary course, and with respect to which a comment  letter
was  issued  by the SEC staff to the Company.  As  a  result,  we
understood  we were out of compliance with certain of  the  rules
and  regulations  governing the business and  affairs,  financial
status,   and  financial  reporting  items  required   of   BDCs.
Ultimately,  the Board of Directors of the Company (the  "Board")
directed  the Company to take immediate and substantial steps  to
remediate  certain of the compliance failures,  and  the  Company
informed the SEC staff of these steps.

Accordingly,  after  careful  consideration  of  the   1940   Act
requirements  applicable to BDCs, an evaluation of the  Company's
ability  to  operate as a going concern in an investment  company
regulatory environment, the cost of 1940 Act compliance needs and
a  thorough assessment of potential alternative business  models,
the  Board determined that continuation as a BDC was not  in  the
best  interest of the Company and its shareholders.  On  February
10, 2006, upon the recommendation of the Board, a majority of the
then  outstanding  shares  voted to  approve  withdrawal  of  our
election as a BDC.

On  May  2,  2006,  we  filed form N-54C with  the  SEC  formally
withdrawing our election to be subject to the 1940 Act,  pursuant
to  the provisions of section 54(c) of the Act.  As of that date,
the  Company was no longer a BDC and now intends to at all  times
conduct  its activities in such a way that it will not be  deemed
an "investment company" subject to regulation under the 1940 Act.
Thus, we do not hold ourselves out as being engaged primarily  in
the  business of investing, reinvesting or trading in securities.
In  addition, the Company intends to conduct its business in such
a  manner as to ensure that it will at no time own or propose  to
acquire investment securities having a value exceeding 40 percent
of the Company's total assets at any one time.

New Business Model

Subsequent to our withdrawal as a BDC, Nortia changed the  nature
of its business focus from investing, owning, holding, or trading
in   investment  securities  to  that  of  an  operating  company
intending  to  provide merchant banking-type services  to  small,
private  companies seeking to become publicly  held  and  traded.
Specifically,  the  Company  intends to  identify  small  private
companies  and  assist  them  with  managerial,  accounting   and
financial  advice  and  help them to raise necessary  capital  by
introducing  them  to potential investors.  As  compensation  for
these  services, the Company proposes to receive  shares  of  the
companies,  which  we  expect will then be  registered  in  their
initial  public offerings.  The Company will at all times  report
shares it receives as compensation on its periodic reports  filed
with  the SEC. Upon the client company's initial public offering,
the Company intends to immediately distribute to its shareholders
a  portion of the shares held. The Company intends to conduct its
activities  in  such  a  way  that  it  will  not  be  deemed  an
"investment  company" subject to regulation under the  1940  Act.
Thus,  it will not hold itself out as being engaged primarily  in
the  business of investing, reinvesting or trading in securities.
In  addition, the Company intends to conduct its business in such
a  manner as to ensure that it will at no time own or propose  to
acquire investment securities having a value exceeding 40 percent
of the Company's total assets at any one time.

The  Company has not engaged in this line of business before  and
there  is no guarantee that it will be successful in implementing
the  business  plan, or that, if implemented, it will  ever  have
revenues from the business.


                                  6
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
             Notes to Consolidated Financial Statements
                          January 31, 2008
                            (Unaudited)

The withdrawal of the Company's election to be regulated as a BDC
resulted  in a change in its method of accounting.  BDC financial
statement presentation and accounting use the "fair value" method
of  accounting,  which allows BDCs to value their investments  at
market  value  as  opposed to historical cost  and  to  recognize
unrealized  gains  or  losses  in  operations.  As  an  operating
company, the Company will use either the fair-value ("SFAS 115  -
Accounting   for   Certain  Investments  In   Debt   and   Equity
Securities")  or historical-cost methods ("APB 18  -  The  Equity
Method  of  Accounting  for  Investments  in  Common  Stock")  of
accounting  for  financial statement presentation and  accounting
for   securities  held,  depending  on  how  the  investment   is
classified  and  how  long  the  Company  intends  to  hold   the
investment  and  recognize  unrealized  gains  or  losses  as   a
component  of  stockholders' equity.  In  light  of  its  limited
assets, the effect of the change in method of accounting was  not
material.  In accordance with SFAS 154 - "Accounting Changes  and
Error Corrections - A Replacement of APB Opinion No. 20 and  FASB
Statement  No. 3", the change from a BDC to an operating  company
has been retrospectively applied to prior periods.

With  the new business model, effective May 2, 2006, the  Company
has  commenced a new development stage and has not generated  any
significant  non-related  party revenue  to  date  from  its  new
business  model.   Activities during the  new  development  stage
include  raising capital and implementing the new business  plan.
The  results  of operations for May 1, 2006 through May  2,  2006
were not material and therefore, the Company will utilize May  1,
2006 as the inception date for the new development stage.

On  January 8, 2008, Nortia acquired Friedland Investment  Events
LLC  (FIE) and Herd on the Street LLC (HOTS), both privately-held
companies, and their associated brands in exchange for  1,000,000
shares of Nortia's common stock.  The acquisitions are the  first
step in a strategic shift for Nortia as a merchant bank providing
capital  and advisory services to entrepreneurs for the  purposes
of management buyouts, recapitalizations and expansion. Nortia is
expanding  its  services to better meet  the  needs  of  emerging
companies navigating the financial marketplace.  Besides advising
companies  through the capital raising process, the Company  will
also  provide  clients  -- and similarly, other  emerging  growth
companies assistance securing and managing the services  required
for  efficient  operation  and  compliance  with  all  associated
regulations. With the FIE/HOTS acquisition, Nortia will  be  able
to  offer  clients  a  broad  range of  financial  communications
products and services.

FIE,   headquartered  in  Denver,  Colorado   with   offices   in
Pennington,  New  Jersey,  is  the one  of  the  world's  largest
sponsors  of  financial and investment events, sponsoring  events
annually throughout the United States. These events include  all-
day  conferences, luncheons, breakfasts, VIP cocktail receptions,
and  other  special events. Most notably, the company's bi-annual
Alternative Energy and Clean Tech Conference and Global  Equities
Conference  series have developed a strong following  within  the
investment community and among investors.

HOTS,  which  is  also headquartered in Denver,  Colorado  is  an
Internet  based marketing platform for publicly-traded  companies
and independent equity research providers.

Significant Accounting Policies


                                  7
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
             Notes to Consolidated Financial Statements
                          January 31, 2008
                            (Unaudited)

Principles of Consolidation
---------------------------

The  accompanying consolidated financial statements  include  the
general  accounts of Nortia Capital Partners, Inc. as of  January
31,  2008, and its wholly-owned subsidiaries from acquisition  as
of  January 8, 2008 through January 31, 2008, and all significant
intercompany  transactions,  accounts  and  balances  have   been
eliminated in consolidation.

Reclassifications
-----------------

Certain  amounts  in  the  2007 financial  statements  have  been
reclassified to conform with the 2008 presentation.

Accounting Estimates
--------------------

When  preparing  financial statements in conformity  with  United
States  Generally Accepted Accounting Principles  ("U.S.  GAAP"),
our  management must make estimates based on future  events  that
affect  the  reported  amounts  of assets  and  liabilities,  the
disclosure of contingent assets and liabilities as of the date of
the  financial statements, and revenues and expenses  during  the
reporting  period.   Actual  results  could  differ  from   these
estimates.   Significant estimates in the accompanying  financial
statements  includes valuation of accounts receivable,  valuation
of   goodwill,   valuation  of  the  fair  value   of   financial
instruments,  the valuation of our investments, the valuation  of
non-cash   executive  compensation  services  and  the  valuation
allowance for deferred tax assets.

Cash and Cash Equivalents
-------------------------

Cash  and  cash equivalents include all highly liquid investments
with  an  original  maturity date of three months  or  less  when
purchased.

Property and Equipment
----------------------

Fixed  assets  greater  than $1,000  are  recorded  at  cost  and
depreciated  over their useful lives, which range from  three  to
five  years,  using  the straight-line method.   Maintenance  and
repairs are expensed as incurred.

Derivative Instruments
----------------------

In connection with the sale of debt or equity instruments, we may
sell options or warrants to purchase our common stock. In certain
circumstances,  these options or warrants may  be  classified  as
derivative liabilities, rather than as equity. Additionally,  the
debt  or  equity  instruments  may  contain  embedded  derivative
instruments,  such  as  variable  conversion  options,  which  in
certain  circumstances may be required to be bifurcated from  the
host  instrument  and accounted for separately  as  a  derivative
instrument.

In   accordance  with  SFAS  133  -  "Accounting  for  Derivative
Instruments and Hedging Activities" and released interpretations,
the identification of, and accounting for, derivative instruments
is  complex.  Derivative instrument liabilities are re-valued  at
the  end of each reporting period, with changes in fair value  of
the derivative liability recorded as charges or credits to income
in  the  period in which the changes occur. For options, warrants
and  bifurcated  conversion options that  are  accounted  for  as
derivative  instruments, we determine the  fair  value  of  these
instruments using the Black-Sholes option pricing model, binomial
stock  price  probability  trees, or other  valuation  techniques
whichever is more practical under the circumstance.  These models
require  assumptions not limited to the following  examples:  the
remaining term of the instruments and risk-free rates of  return,
our  current common stock price and expected dividend yield,  and
the  expected volatility of our common stock price based  on  not
only  the  history of our stock price but also the experience  of
other  entities  considered comparable to us. The  identification
of,   and   accounting  for,  derivative  instruments   and   the
assumptions  used  to  value them can  significantly  affect  our
financial statements.


                                  8
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
             Notes to Consolidated Financial Statements
                          January 31, 2008
                            (Unaudited)

Fair Value of Financial Instruments
-----------------------------------

We  define the fair value of a financial instrument as the amount
at   which  the  instrument  could  be  exchanged  in  a  current
transaction  between  willing  parties.  The  carrying  value  of
current  assets and current liabilities approximates  fair  value
because of the short maturity of those instruments. The estimated
fair  value  of our other obligations is estimated based  on  the
current  rates  offered to us for similar maturities.   Based  on
prevailing interest rates and the short-term maturity of  all  of
our  indebtedness, management believes that the fair value of our
obligations approximates book value at January 31, 2008.

Investments
-----------

The  Company invests in various marketable equity instruments and
accounts for such investments in accordance with SFAS 115.

Certain  securities  that  the  Company  may  invest  in  may  be
determined to be non-marketable.  Non-marketable securities where
the  Company owns less than 20% of the investee are accounted for
at  cost pursuant to APB No. 18, "The Equity Method of Accounting
for Investments in Common Stock" ("APB 18").

Management  determines  the  appropriate  classification  of  its
investments  at  the  time of acquisition  and  reevaluates  such
determination at each balance sheet date. Trading securities that
the Company may hold are treated in accordance with SFAS 115 with
any unrealized gains and losses included in earnings.  Available-
for-sale  securities are carried at fair value,  with  unrealized
gains and losses, net of tax, reported as a separate component of
stockholders'  equity. Investments classified as held-to-maturity
are  carried at amortized cost. In determining realized gains and
losses,  the cost of the securities sold is based on the specific
identification method.

The  Company  periodically reviews its investments in  marketable
and  non-marketable securities and impairs any  securities  whose
value  is considered non-recoverable. The Company's determination
of   whether  a  security  is  other  than  temporarily  impaired
incorporates both quantitative and qualitative information.  GAAP
requires  the exercise of judgment in making this assessment  for
qualitative  information, rather than the  application  of  fixed
mathematical criteria. The Company considers a number of  factors
including, but not limited to, the length of time and the  extent
to  which  the fair value has been less than cost, the  financial
condition  and near term prospects of the issuer, the reason  for
the  decline  in fair value, changes in fair value subsequent  to
the  balance  sheet  date,  and other  factors  specific  to  the
individual investment. The Company's assessment involves  a  high
degree  of  judgment and accordingly, actual results  may  differ
materially  from  the  Company's estimates  and  judgments.   The
Company recorded no impairment charges for securities during  the
three   and  nine  months  ended  January  31,  2008  and   2007,
respectively.

Revenue Recognition
-------------------

The  Company recognizes revenues in accordance with the  guidance
in  the  SEC  Staff Accounting Bulletin ("SAB") 104.  Revenue  is
recognized when persuasive evidence of an arrangement exists with
a  fixed  or determinable selling price, as services are provided
and when collection is reasonably assured.

The  Company  follows EITF 00-8 "Accounting by a Grantee  for  an
Equity  Instrument to be Received in Conjunction  with  Providing
Goods or Services" when determining the measurement date to value
securities received for services.


                                  9
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
             Notes to Consolidated Financial Statements
                          January 31, 2008
                            (Unaudited)

Revenues  earned during the three and nine months  ended  January
31,  2008  and 2007 were derived from services and recognized  as
the services were completed.

Income Taxes
------------

Income  taxes  are  accounted for under the asset  and  liability
method  of Statement of Financial Accounting Standards  No.  109,
"Accounting  for  Income Taxes ("SFAS 109")."   Under  SFAS  109,
deferred tax assets and liabilities are recognized for the future
tax   consequences  attributable  to  differences   between   the
financial  statement  carrying amounts  of  existing  assets  and
liabilities and their respective tax bases.  Deferred tax  assets
and liabilities are measured using enacted tax rates expected  to
apply  to  taxable income in the years in which  those  temporary
differences are expected to be recovered or settled.  Under  SFAS
109,  the  effect  on deferred tax assets and  liabilities  of  a
change  in  tax rates is recognized in income in the period  that
includes the enactment date.  In assessing the recoverability  of
deferred tax assets and liabilities, management considers whether
it  is  more  likely than not that some portion  or  all  of  the
deferred tax assets and liabilities will be realized.

Net Income (Loss) per Share of Common Stock
-------------------------------------------

Basic  income  (loss)  per  common  share  (Basic  EPS)  excludes
dilution  and  is computed by dividing net income (loss)  by  the
weighted   average  number  of  common  shares   outstanding   or
subscribed  during the period.  Diluted income (loss)  per  share
(Diluted EPS) reflects the potential dilution that could occur if
stock  options or other contracts to issue common stock, such  as
warrants  or convertible notes, were exercised or converted  into
common  stock.  There were no additional common stock equivalents
or  other items to adjust the numerator or denominator in the EPS
computations and therefore, diluted EPS equals basic EPS.

At  January  31,  2008, there were warrants to  purchase  764,255
shares  of  the  Company's common stock which may  dilute  future
earnings per share.

Comprehensive Income (Loss)
---------------------------

Comprehensive  income  (loss)  includes  net  income  (loss)   as
currently   reported   by   the  Company   adjusted   for   other
comprehensive items.  Other comprehensive items for  the  Company
consists  of  an unrealized gain related to the Company's  equity
securities  accounted for as available-for-sale with  changes  in
fair value recorded through stockholders' equity.

Stock-Based Compensation
------------------------

Effective  May  1, 2006, the Company adopted SFAS  No.  123  (R),
entitled  Share-Based Payment.  This revised Statement eliminates
the  alternative  to  use  APB 25's  intrinsic  value  method  of
accounting  that  was  provided in SFAS  No.  123  as  originally
issued.   Under  APB  25,  issuing  stock  options  to  employees
generally resulted in recognition of no compensation cost if  the
exercise price equaled or exceeded the fair value of the stock on
the  measurement  date.   This  Statement  requires  entities  to
recognize the cost of employee services received in exchange  for
awards  of equity instruments based on the grant-date fair  value
of those awards.

In   adopting  SFAS  123  (R),  the  Company  used  the  modified
prospective  application ("MPA").  MPA requires  the  Company  to
account  for all new stock compensation to employees  using  fair
value.   The  fair value for these awards is based on  the  grant
date.   There was no cumulative effect for applying SFAS 123  (R)
at May 1, 2006.


                                  10
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
             Notes to Consolidated Financial Statements
                          January 31, 2008
                            (Unaudited)

For periods prior to May 1, 2006, the Company accounted for stock
options  or warrants issued to employees using APB 25 and  issued
to  non-employees  for goods or services in accordance  with  the
fair  value  method of SFAS 123.  Under the SFAS 123 method,  the
Company records an expense equal to the fair value of the options
or  warrants issued.  The fair value is computed using an options
pricing model.

Goodwill and Other Intangibles
------------------------------

The   Company  accounts  for  goodwill  in  a  purchase  business
combination as the excess of the cost over the fair value of  net
assets acquired.  Business combinations can also result in  other
intangible  assets being recognized.  Amortization of  intangible
assets, if applicable, occurs over their estimated useful  lives.
Statement of Financial Accounting Standard No. 142, "Goodwill and
Other  Intangible Assets" ("SFAS 142") requires testing  goodwill
for  impairment on an annual basis (or interim basis if an  event
occurs that might reduce the fair value of a reporting unit below
its  carrying  value).  The Company conducts  the  annual  review
during the fourth quarter of each fiscal year.  No impairment was
recognized during the nine months ended January 31, 2008.

Recent Accounting Developments
------------------------------

The  Financial Accounting Standards Board ("FASB")  has  recently
issued several new accounting pronouncements, which may apply, to
the Company.

In  February 2007, the FASB issued SFAS No. 159, "The Fair  Value
Option  for Financial Assets and Financial Liabilities, Including
an  Amendment  of FASB Statement No. 115", under  which  entities
will  now be permitted to measure many financial instruments  and
certain  other  assets  and  liabilities  at  fair  value  on  an
instrument-by-instrument basis. This Statement is effective as of
the  beginning of an entity's first fiscal year that begins after
November  15,  2007.  Early  adoption  is  permitted  as  of  the
beginning of a fiscal year that begins on or before November  15,
2007, provided the entity also elects to apply the provisions  of
SFAS 157.  The Company is currently assessing the impact, if any,
the adoption of SFAS 159 will have on its financial statements.

Note  3.   Going Concern
------------------------

As  reflected  in   the   accompanying   consolidated   financial
statements, the  Company  had a  net loss and  net  cash  used in
operations  of $521,123  and  $154,439, respectively for the nine
months ended  January 31, 2008  and has had a net loss  from  the
inception of the development   stage   to   January  31,  2008 of
$1,995,585.  Additionally, the Company has an accumulated deficit
prior to the inception  of the development stage of $6,412,035 at
January  31, 2008.

The  ability  of  the Company to continue as a going  concern  is
dependent on the Company's ability to further implement  its  new
business  model,  raise  capital,  and  generate  revenues.   The
financial statements do not include any adjustments that might be
necessary  if  the  Company is unable  to  continue  as  a  going
concern.

We  plan  on generating revenues from our new business  model  by
providing  merchant  banking-type  services  to  small,   private
companies   seeking   to  become  publicly   held   and   traded.
Specifically,  the  Company intends to  identify  small,  private
companies  and  assist  them  with  managerial,  accounting   and
financial  advice  and  help them to raise necessary  capital  by
introducing  them  to  potential investors. As  compensation  for
these  services, the Company proposes to receive  shares  of  the
companies,  which  we  expect will then be  registered  in  their
initial public offerings.


                                  11
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
             Notes to Consolidated Financial Statements
                          January 31, 2008
                            (Unaudited)

The time required for us to become profitable from operations  is
highly  uncertain, and we cannot assure you that we will  achieve
or  sustain  operating profitability or generate sufficient  cash
flow to meet our planned capital expenditures and working capital
requirements.   If  required, our ability  to  obtain  additional
financing from other sources also depends on many factors  beyond
our  control, including the state of the capital markets and  the
prospects  for our business.  The necessary additional  financing
may not be available to us or may be available only on terms that
would  result  in further dilution to the current owners  of  our
common stock.

Note  4.     Acquisition
------------------------

On  January 8, 2008, Nortia acquired from Friedland Capital, Inc.
("Seller"),  the  membership  interest  in  Friedland  Investment
Events,  LLC  (FIE)  and  Herd on the  Street  LLC  (HOTS),  both
privately-held companies, and their associated brands in exchange
for  1,000,000  restricted shares of Nortia's  $0.001  par  value
common stock.  The total purchase price was $536,667 based upon a
share  price  of  fifty  four  cents  ($0.537)  per  share.    In
accordance  with  EITF 99-12, paragraph 4, the $0.537  per  share
price  used  for the Common Stock was reflective  of  an  average
closing   price  for  the  common  stock  utilizing  three   days
immediately before the January 8, 2008 acquisition and three days
immediately after publicly announcing the acquisition.

The  Company  accounted for the acquisitions using  the  purchase
method  of  accounting under SFAS 141.  The results of operations
for  FIE  and  HOTS are included in the consolidated  results  of
operations  from  the  acquisition date.   The  Company  recorded
goodwill  for the excess of the cost over the fair value  of  the
net  assets  acquired and is in the process  of  identifying  and
valuing  intangible  assets  to  allocate to under  SFAS  141  if
applicable.

FIE,   headquartered  in  Denver,  Colorado   with   offices   in
Pennington, New Jersey, is one of the world's largest sponsors of
financial  and  investment  events,  sponsoring  events  annually
throughout  the  United  States.  These  events  include  all-day
conferences, luncheons, breakfasts, VIP cocktail receptions,  and
other  special  events.  Most notably,  the  company's  bi-annual
Alternative Energy and Clean Tech Conference and Global  Equities
Conference  series have developed a strong following  within  the
investment community and among investors.

HOTS,  which  is  also headquartered in Denver,  Colorado  is  an
Internet  based marketing platform for publicly-traded  companies
and independent equity research providers.

As  a result of the transaction discussed above, FIE and HOTS are
now  100%  wholly-owned  subsidiaries of Nortia.   The  aggregate
$536,667  acquisition cost was initially allocated  to  the  fair
value assets acquired and liabilities assumed as follows:

          Current assets          $      22,420
          Current liabilities              (155)
          Goodwill                      514,402
                                  -------------

          Total acquisition cost  $     536,667
                                  =============

Goodwill  is  expected to be deductible for tax purposes  over  a
fifteen  (15)  year period.  The Company is evaluating  the  fair
value  of intangibles other than goodwill and upon completion  of
such  evaluation will re-allocate such amounts from  goodwill  if
applicable during the allowed allocation period.


                                  12
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
             Notes to Consolidated Financial Statements
                          January 31, 2008
                            (Unaudited)

Unaudited  pro forma financial information presents the  combined
results  of  Nortia  FIE and HOTS, and was  prepared  as  if  the
transactions  had  occurred  at  the  beginning  of  the  periods
presented.   The  pro forma data presented is based  on  numerous
assumptions  and is not necessarily indicative of future  results
of operations.

                                   (Unaudited)
                                Nine Months Ended
                                   January 31,
                               2008             2007
                         ------------------------------
                         ------------------------------
Revenues                 $     531,843    $     261,821
Net Loss                 $    (581,408)   $  (1,365,584)
                         ==============================
Net Loss Per Share -
Basic and Diluted        $       (0.02)   $       (0.03)
                         ==============================


Note  5.  Investments
---------------------

On  September 15, 2006, the Company sold its entire 50,000  share
interest in Universal to an unrelated third party for a price  of
$50,000  and received a non interest bearing note receivable  due
and payable in six months.  The 50,000 shares had previously been
written  off  by the Company as an impairment loss during  fiscal
year 2005.  Accordingly, the Company recorded the transaction  as
note  receivable with an offset to gain on the sale of available-
for-sale  securities previously impaired.   As a  result  of  the
sale,  the financial statements for the six months ended  October
31, 2006 reflected a reversal of the $200,000 unrealized gain  on
available  for sale securities previously recorded.  In  November
2006, the entire $50,000 note receivable was paid in full and the
note receivable was reduced to zero.

At  January  31,  2008, the Company continues to  hold  2,587,983
shares  of  Avix  Technologies, Inc. ("Avix"),  a  publicly  held
company that was impaired to a zero value in fiscal year 2004.

In  December  2005,  the Company signed a  letter  of  intent  to
provide $100,000 of funding for All American Pet, Inc., ("AAPC"),
a  New  York  corporation, with its principal office  in  Encino,
California.  AAPC produces, markets, and sells super premium  dog
food  primarily through supermarkets and grocery stores  and  has
secured   commitments   to  distribute   its   products   through
approximately  6,000  supermarkets and grocery  stores.    As  of
April  30,  2006,  the  Company had funded  the  entire  $100,000
commitment and was working on a formal agreement for the terms of
the  funding.   Accordingly, the $100,000 was recorded as a  Loan
Receivable in the Financial Statements as of April 30, 2006.   In
May 2006, the Company formally completed an agreement related  to
the   $100,000  of  funding  provided  to  AAPC.   The  agreement
exchanges the $100,000 loan receivable for 750,000 common  shares
of  AAPC,  representing  a  non-controlling  equity  position  of
approximately  6% of AAPC as of October 31, 2007.   Additionally,
the Company received 500,000 warrants to purchase AAPC shares  at
$0.50  per  share.  As a result of the agreement,  the  Company's
Loan  Receivable position of $100,000 as of April  30,  2006  was
converted to an investment in common shares of AAPC.

On  February  5, 2007, AAPC announced that its SB-2  registration
statement  filed  with  the  SEC had become  effective  and  AAPC
completed the filing of a 15c-211 registration with the  NASD  to
begin trading over-the-counter and are currently traded over-the-
counter  on the bulletin board under the symbol "AAPT".  However,
there has been minimal trading in the AAPC stock through the date
of these financial statements and the Company has received an "E"
for  its symbol due to the inability to timely file its quarterly
10-QSB with the SEC.  The Company evaluated the investment as  of
January 31, 2008 and since there is no active trading market  for
the  common  stock, considered numerous factors in its impairment
evaluation.   As a result of this analysis, the Company  believes
that  the investment is not impaired and the historical  cost  of


                                  13
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
             Notes to Consolidated Financial Statements
                          January 31, 2008
                            (Unaudited)

$100,000  has been utilized as the value as of January 31,  2008.
In  accordance  with  APB  18,  the Company  has  classified  the
investment   as  a  non-marketable  security  at  cost   in   the
accompanying  financial  statements based  on  the  marketability
factor  pursuant  to  SFAS  115  (See  Note  8  -  Related  Party
Transactions).

In   March   2006,   the  Company  acquired   1,250,000   shares,
representing  a non-controlling equity position of  approximately
five  percent  (5%)  of the common shares outstanding  of  Knight
Energy  Corp.  ("Knight") for a purchase price  of  $1,250.   The
Company's  CEO  and CFO are also the CEO and CFO of  Knight,  and
accordingly, the Company has classified the investment separately
as  a  related  party  transaction in the accompanying  financial
statements.   Based upon the illiquid nature of  the  investment,
the  Company  determined  that the  Knight  securities  are  more
appropriately  classified  as a long-term  asset.   Knight  is  a
holding   company  that  operates  and  develops  energy  related
businesses  and assets. In March of 2006, Knight acquired  a  75%
equity  interest  in an independent oil and gas services  company
that  owns  an  executed lease agreement among  other  assets  in
Stephens    County,   Texas.   The   lease   agreement   contains
approximately 160 acres that includes four producing natural  gas
wells. Stephens County has been a successful producer of oil  and
gas  over the last fifty years. Subsequently, Knight acquired the
remaining  25% interest and now owns 100% of the independent  oil
and  gas services company.  Knight also owns and operates its own
drilling rig that will be used to drill additional wells  on  the
current  leased  property as well as other  potential  properties
that  Knight is reviewing for consideration. Knight is  currently
reviewing further acquisitions and investments in the oil and gas
industry as well as other energy related businesses and assets.

Nortia  has  agreed  to  provide  Knight  with  merchant  banking
services that include advice on mergers and acquisitions, capital
markets,  public  markets  strategies  and  raising  capital.  In
exchange  for these services, Knight has granted Nortia  warrants
to  purchase additional common shares. Nortia received  1,250,000
warrants to purchase Knight common shares with an exercise  price
of  $.50, as well as 1,250,000 warrants to purchase Knight common
shares  with  an exercise price of $1.00.  The Company  evaluated
the warrants in accordance with Statement of Financial Accounting
Standards  No.  123  "FASB 123" and utilized  the  Black  Scholes
method to determine valuation.  As a result of its evaluation, no
value  was  assigned  to the warrants as the exercise  price  was
significantly  greater  than  the fair  value  of  the  warrants,
resulting in a fair value of zero under the Black-Scholes  method
(See  Note  8 - Related Party Transactions).  Knight's securities
are  currently traded over-the-counter on the pink  sheets  under
the  symbol "KNEC". On August 20, 2007, Knight filed a  Form  10-
SB/3A with the SEC. The filing is the third amendment to the Form
10-SB  and  its  purpose is to enable Knight  to  be  a  publicly
reporting  company  under the Securities Exchange  Act  of  1934,
which  includes the filing of Forms 10-KSB and Forms 10-QSB.   On
September 19, 2007, Knight announced that it has been notified by
the  Staff  of the SEC that the Staff has no further comments  to
the Company's Form 10-SB, which previously was filed with the SEC
and became effective on April 13, 2007.

During  2006,  in  accordance  with  APB  18,  the  Company   had
classified the investment in Knight at cost or $1,250  due  to  a
lack of an active trading market.  The Knight closing stock price
on  April  30, 2007 was significantly greater than the historical
cost  recorded  of $1,250.  However, Knight initiated  a  private
placement  offering of its securities to accredited investors  at
$1.00  per  share  and the offering was still outstanding  as  of
January  31, 2008.  In accordance with SFAS 115, the Company  has
utilized the $1.00 per share valuation since the offering  shares
and the shares held by the Company are both restricted shares and
the   1,250,000  shares  have  been  valued  at  $1,250,000   and
classified  the  investment  as an available-for-sale  marketable
security  at fair value in the accompanying financial  statements
as  of  January  31,  2008.  As a result of  the  valuation,  the
Company  recorded a $1,248,750 unrealized gain on  available  for
sale equity securities in the stockholders' equity section of the
financial statements as of April 30, 2007.

As a result of the acquisition discussed previously (See Note 4 -
Acquisition), the Company acquired certain investment  shares  of
common  stock from its wholly-owned subsidiary FIE.   The  shares
were obtained by FIE for services performed and as of January 31,


                                  14
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
             Notes to Consolidated Financial Statements
                          January 31, 2008
                            (Unaudited)

2008, the fair market value of these shares utilizing the closing
stock  price  is  $28,350 and is recorded  as  available-for-sale
marketable securities in the accompanying consolidated  financial
statements.

Note 6.   Stockholders' Equity
------------------------------

Capital Structure

We  are authorized to issue up to 50,000,000 shares of our common
stock,  $0.001  par  value per share, of  which  32,614,874  were
issued   and   outstanding  at  January  31,2008,  after   giving
consideration to 5,104,406 common shares previously issued by the
Company's  transfer  agent that were returnable  to  the  Company
under  a  mutual  rescission agreement.   The  mutual  rescission
agreement   was  a  component  of  a  December  2004  transaction
accounted for as a recapitalization of the Company.  These shares
have been restricted as to transfer by the transfer agent and are
not  included in outstanding shares at January 31, 2008.   As  of
January 31, 2008, 3,300,021 of these shares had been returned and
cancelled by the Company's transfer agent.

The  holders  of  the  Company's common stock  do  not  have  any
preemptive right to subscribe for, or purchase, any shares of any
class of stock.  Additionally, we have 1,991,665 shares that  are
issuable and outstanding at January 31, 2008.  Including issuable
shares, we have 34,606,539 shares outstanding and issuable as  of
January 31, 2008.

We  are  authorized to issue up to 5,000,000 shares of  preferred
stock, $0.001 par value per share, of which none were issued  and
outstanding at January 31, 2008.

Common Stock and Common Stock Issuable

In  October 2006, the Company verbally agreed to convert a $5,000
accounts  payable balance for previous third party legal services
into  common stock of the Company.  The conversion was valued  at
$1.10 per share at that time or a conversion into 4,545 shares of
common  stock.   However,  as  of the  date  of  these  financial
statements, the written agreement for the conversion has not been
executed  by  the  third party and is recorded  as  common  stock
issuable  as of January 31, 2008.  The Company believes that  the
third party will execute the agreement in the near future.

Effective January 8, 2008, the Company issued 1,000,000 shares of
its common stock valued at fifty four cents ($.537) per share  or
$536,667 for the acquisition of FIE and HOTS as described further
in  Note  4  -  Acquisition.   In  accordance  with  EITF  99-12,
paragraph 4, the $0.537 per share price used for the Common Stock
was  reflective of an average closing price for the common  stock
utilizing  three  days  immediately  before  the  acquisition  of
January  8, 2008 and three days immediately after announcing  the
acquisition to the public.

Effective  January 8, 2008, the Company issued 500,000 shares  of
its common stock at $.537 per share or $268,334 for an employment
agreement related to the acquisition discussed previously for  an
employee  of  the  acquired company.  The $.537 per  share  price
utilized was the same price for the acquisition.  Of the  500,000
shares, 200,000 were vested immediately and the remaining 300,000
shares cliff vest 100,000 shares on each December 31, 2008,  2009
and  2010.  In accordance with SFAS 123(R), the Company  recorded
$107,333  of stock compensation expense for the issuance  of  the
200,000  shares  that  were  vested immediately.   The  remaining
300,000 shares held in escrow have not been recorded and will  be
amortized  beginning  February  1,  2008  to  stock  compensation
expense  over the vesting period.  No amortization of the expense
was  recorded for the period January 8, 2008 through January  31,
2008 due to immateriality.


                                  15
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
             Notes to Consolidated Financial Statements
                          January 31, 2008
                            (Unaudited)

Between  December  28,  2007 and January 31,  2008,  the  Company
received  $246,780 of net proceeds from the exercise  of  987,120
warrants at an exercise price of $.25 per share.

Effective January 14, 2008, the Company approved the issuance  of
1,000,000  shares of common stock to the Chief Financial  Officer
for  services performed.  The value per share was $.32 per  share
or  $320,000  and was recorded as stock compensation expense  and
common stock issuable as of January 31, 2008.  The $.32 per share
was  based upon the closing stock price on January 14, 2008,  the
grant date.

Warrants

The  following  table  summarizes activity  related  to  warrants
issued under the private placements during the three months ended
January 31, 2008:
                                                 Weighted Average
                            Number of Warrants    Exercise Price
Balance at April 30, 2007        1,960,410         $    0.25
  Granted                                -                 -
  Exercised                       (987,120)             0.25
  Expired                         (209,035)             0.25
                            -------------------------------------
Balance at January 31, 2008        764,255         $    0.25
                            =====================================

At January 31, 2008, the terms of exercisable warrants to
purchase our common stock are summarized below:


<TABLE>
<CAPTION>


                                    Weighted
                        Number       Average    Weighted     Number     Weighted
                   Outstanding at   Remaining    Average   Exerisable at  Average
Range of Exercise    January 31,   Contractual  Exercise   January 31,   Exercise
     Prices             2007          Life        Price        2007        Price
---------------------------------------------------------------------------------
     <S>             <C>            <C>           <C>       <C>           <C>

     $0.25           764,255        1 year        $0.25     764,255       $0.25
     =====           =======        ======        =====     =======       =====
</TABLE>

Between  December  28,  2007 and January 31,  2008,  the  Company
received  $246,780 of net proceeds from the exercise  of  987,120
warrants  at  an exercise price of $.25 per share.  The  warrants
were a component of 1,196,155 warrants with an expiration date of
January  16, 2008.  The remaining 209,035 warrants not  exercised
expired as of January 16, 2008.

As  of  January  31,  2008,  the  Company  has  764,255  warrants
outstanding  that have a two-year exercise period and  expire  on
January 31, 2009.

Note 7.   Commitments and Contingencies
---------------------------------------

From  time to time we may become subject to proceedings, lawsuits
and  other  claims  in the ordinary course of business  including
proceedings  related  to environmental and other  matters.   Such
matters  are subject to many uncertainties, and outcomes are  not
predictable with assurance.

On  April 21, 2005, Mirador Consulting, Inc. ("Mirador") filed  a
Complaint  against Nortia Capital Partners, a Florida corporation
and  predecessor  to  us,  in  the County  Court  ("County  Court
Litigation")  in  and  for Palm Beach County,  Florida.   Mirador
alleged  causes  of  action for Breach  of  Contract  and  Unjust
Enrichment/Quantum Meruit and sought $10,000.00  in  damages  for
payments  allegedly  due  to Mirador  pursuant  to  a  consulting
agreement dated December 22, 2004.  Pursuant to the terms of that


                                  16
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
             Notes to Consolidated Financial Statements
                          January 31, 2008
                            (Unaudited)

agreement,  Mirador received shares in our Company.  On  December
6,  2004,  16  days  prior  to the execution  of  the  consulting
agreement,  the  defendant (the Florida corporation)  was  merged
with   and   into  us  and,  as  a  result,  ceased   to   exist.
Subsequently,  the  Company has filed  a  number  of  motions  to
dismiss  and/or strike Mirador's filing of amended  defenses  and
claims.  On June 29, 2006, Mirador filed a Motion for Declaratory
Judgment  and  Motion for Judgment on the Pleadings  that  sought
final  resolution to the Company's claims in Mirador's favor.  In
order  to  address any alleged deficiencies in  its  claims,  the
Company filed a Motion for Leave Amended Complaint on January 22,
2007.  The  Court granted that Motion on January  29,  2007.   On
February 8, 2007, Mirador filed a Motion to Dismiss the Company's
complaint  with  prejudice and this motion remains  pending.   On
March  20,  2007,  the  Company  served  Mirador  with  discovery
requests and Mirador's responses have not been received  and  are
overdue.

The  Company intends to continue vigorously defending its  rights
in  this  manner,  as  it believes such allegations  are  without
merit. We also believe that the Company and all named third-party
defendants  have meritorious defenses to Mirador's Counterclaims,
for the reasons set forth in our filings.

Due  to the nature of the Company's business, the Company may  be
at  risk  of being classified as an investment company under  the
1940  Act.   Currently,  the Company holds  1,250,000  shares  of
Knight Energy Corp. and the shares have been valued at $1,250,000
in  the accompanying financial statements as of October 31, 2007.
However,  in March 2007, the Company entered into a voting  trust
agreement  ("VTA")  whereby the Company is the  trustee  and  has
voting  control for 12,200,000 shares of Knight common  stock  or
approximately 60% of the outstanding shares.  As a result of  the
VTA,   and   because   the  Company  has  voting   control   over
approximately 60% of the Knight outstanding shares,  the  Company
believes  that  the  Knight shares it holds are  not  "investment
securities"  as  defined by the 1940 Act.  However,  if  the  SEC
disagrees  with the Company's position on the Knight  securities,
it  may be subject to potential enforcement action by the SEC  to
additional liability.

In  March  2007, the Atlanta District office of the SEC requested
that  the  Company  voluntarily  produce  certain  documents  and
information relating in principal part to the April 2005  Private
Placement Offering of the Company's common stock.  Management has
cooperated  fully  with the SEC in this matter and  provided  all
requested  documents and information to the SEC and  although  it
may  be  possible  the  Company  may  be  subject  to  additional
liability, an amount cannot be reasonably estimated and therefore
no liability has been recorded at January 31, 2008.

Note 8.  Related Party Transactions
-----------------------------------

Our  corporate office is in Atlanta, Georgia and we currently  do
not have a lease and we are not paying rent. It is being provided
to  the Company by an officer/director free of charge.  Usage  of
this   office  space  and  the  related  value  is  de   minimis.
Therefore,  no  expense  has been recorded  in  the  accompanying
financial  statements.   We expect we will  have  to  lease  more
substantial  corporate office space in the near future  and  that
the cost of the space may be material to our operations.

The  Company  owns 1,250,000 shares of Knight as of  January  31,
2008.   Knight  is a holding company that operates  and  develops
energy  related businesses and assets. Nortia agreed  to  provide
Knight  with  merchant banking services that  include  advice  on
mergers   and  acquisitions,  capital  markets,  public   markets
strategies  and raising capital. In exchange for these  services,
Knight has granted Nortia warrants for the purchase of additional
common  shares.  Nortia received 1,250,000 warrants  to  purchase
Knight  common shares with an exercise price of $.50, as well  as
1,250,000  warrants  to  purchase Knight common  shares  with  an
exercise  price  of  $1.00.  Although the  Nortia  investment  in
Knight  represents only approximately five percent  (5%)  of  the
outstanding shares of Knight, the Company's CEO and CFO are  also
the CEO and CFO of Knight (See Note 5 - Investments).

The  Company owns 750,000 common shares of AAPC as of January 31,
2008.    Although   the  investment  in  AAPC   represents   only
approximately six percent (6%) of the outstanding shares of AAPC,
the   Company  has  a  significant  influential  control  on  the
operations of AAPC (see Note 5 - Investments).


                                  17
<PAGE>


            Nortia Capital Partners, Inc. and Subsidiaries
                    (A Development Stage Company)
             Notes to Consolidated Financial Statements
                          January 31, 2008
                            (Unaudited)

For  the nine months ended January 31, 2008, the Company recorded
$180,000 of consulting revenue from Knight, a company that Nortia
holds an ownership position in.  Effective March 2007, Nortia and
Knight  executed  a  one  (1) year consulting  agreement  whereby
Nortia would provide financial consulting services to Knight  for
a consulting fee of $20,000 monthly.  As of January 31, 2008, the
Company had a receivable from Knight in the amount of $9,241  and
has  recorded this amount as accounts receivable - related  party
in the accompanying financial statements.

The  CEO  and CFO of Nortia devote a significant amount of  their
daily activities to the Company's operations, although not  on  a
full time basis. There are no employment contracts for either the
CEO or the CFO, and these individuals did not receive a salary or
any other form of payment during the six months ended October 31,
2007  while  they established the Company during its  development
stage.   In accordance with SEC Staff Accounting Bulletin  Topics
1:B  and  5:T, we are required to report all costs of  conducting
our  business. As such, we have recorded as an expense, the  fair
market value of contributed executive services provided to us  at
no  cost.  For the six months ended October 31, 2007, we recorded
contributed   executive  services  expenses  of  $50,000.   These
services  were provided to us without charge by the CEO  and  CFO
and  a  corresponding increase in additional paid-in capital  has
been  recorded.  During the three months ended January 31,  2008,
the  Company  paid compensation expenses to the CEO and  CFO  and
therefore no additional entry was required.

Note 9.  Concentrations
-----------------------

Our  financial instruments that are potentially exposed to credit
risk  consist primarily of cash. At certain times during the year
our  demand deposits held in banks exceeded the federally insured
limit of $100,000.

The   Company  has  received  cash  proceeds  from  two   private
placements.  From April 2005 through March 12, 2007, the  Company
received  $2,156,449 of proceeds from the issuance of  the  Units
($86,350, $1,778,870 and $291,229 in fiscal years 2005, 2006  and
2007,  respectively),  representing 1,960,410  shares  of  common
stock and 1,960,410 two-year warrants to purchase common stock at
$2.00  per  share.   The  majority of these  proceeds  were  from
investors located in Europe.

Additionally, between December 28, 2007 and January 31, 2008, the
Company  received $246,780 of net proceeds from the  exercise  of
987,120  warrants at an exercise price of $.25  per  share.   The
majority of these proceeds were from investors located in Europe.

Of  the  $212,830 of revenues recorded by the Company during  the
nine  months  ended  January 31, 2008,  $180,000  were  from  one
customer  who  is  a related party - see Note 8 -  Related  Party
Transactions.

Note 10 - Subsequent Events
---------------------------

In  February  and  March  2008, FIE obtained  certain  investment
shares of common stock for services performed and the fair market
value  of these shares utilizing the closing stock price  on  the
date received is approximately $19,000.


                                  18
<PAGE>


Item 2. Management's Discussion and Analysis or Plan of Operation.

SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

The following is a discussion of our financial condition, results
of  operations, liquidity and capital resources. This  discussion
should  be  read  in  conjunction with  our  unaudited  financial
statements and the notes thereto included elsewhere in this  Form
10-QSB  and with our report on Form 10-KB filed with the  SEC  on
July 30, 2007.

Some  of  the  statements under "Description of Business,"  "Risk
Factors,"  "Management's  Discussion  and  Analysis  or  Plan  of
Operation,"  and  elsewhere in this Report and  in  our  periodic
filings  with  the Securities and Exchange Commission  constitute
forward-looking statements.  These statements involve  known  and
unknown  risks, significant uncertainties and other factors  what
may  cause  actual  results, levels of activity,  performance  or
achievements to be materially different from any future  results,
levels  of  activity,  performance or achievements  expressed  or
implied  by  such  forward-  looking  statements.   Such  factors
include,  among  other things, those listed under "Risk  Factors"
and elsewhere in this Report.

In  some  cases, you can identify forward-looking  statements  by
terminology such as "may," "will," "should," "could,"  "intends,"
"expects,"   "plans,"  "anticipates,"  "believes,"   "estimates,"
"predicts,"  "potential" or "continue" or the  negative  of  such
terms or other comparable terminology.

The  forward-looking  statements  herein  are  based  on  current
expectations  that  involve a number of risks and  uncertainties.
Such forward-looking statements are based on assumptions that  we
will  obtain  or  have  access  to adequate  financing  for  each
successive  phase of its growth, that there will be  no  material
adverse competitive or technological change in condition  of  our
business,  that  our Chief Executive Officer  /  Chief  Financial
Officer,  Chief Operating Officer and other significant employees
will  remain employed as such by us, and that there  will  be  no
material adverse change in the Company's operations, business  or
governmental regulation affecting us.  The foregoing  assumptions
are  based  on  judgments with respect to,  among  other  things,
further  economic, competitive and market conditions, and  future
business  decisions, all of which are difficult or impossible  to
predict accurately and many of which are beyond our control.

Although  our management believes that the expectations reflected
in  the  forward-looking  statements are  reasonable,  management
cannot  guarantee future results, levels of activity, performance
or  achievements.   Moreover, neither management  nor  any  other
persons  assumes responsibility for the accuracy and completeness
of such statements.

GENERAL

For  a description of the nature of operations and the historical
development of our business, please refer to "Note 2.  Nature  of
Operations  and  Summary  of  Significant  Accounting   Policies"
beginning on page 5 of this Quarterly Report.

SIGNIFICANT RECENT DEVELOPMENTS

On January 8, 2008, Nortia acquired from Friedland Capital, Inc.,
the  membership  interests of Friedland  Investment  Events,  LLC
(FIE)  and  Herd  on  the Street LLC (HOTS), both  privately-held
companies, and their associated brands in exchange for  1,000,000
restricted shares of Nortia's $0.001 par value common stock.  The
total  purchase  price was $536,667 based upon a share  price  of
fifty four cents ($0.537) per share.  In accordance with EITF 99-
12,  paragraph 4, the $0.537 per share price used for the  Common
Stock  was reflective of an average closing price for the  common
stock utilizing three days immediately before the January 8, 2008
acquisition  and  three  days immediately  after  announcing  the
acquisition to the public.


                                  19
<PAGE>


RESULTS OF OPERATIONS
<TABLE>
<CAPTION>

                                                        Three Months              Nine Months
                                                          Ended                     Ended
                                                        January 31,               January 31,
                                                     2008         2007         2008         2007
                                                 ------------------------  ------------------------
<S>                                              <C>          <C>          <C>          <C>
Revenues
Third Party                                      $    32,830  $         -  $    32,830  $         -
Related Party                                         60,000        5,000      180,000      145,000
                                                 ------------------------  ------------------------
Total Revenues                                        92,830        5,000      212,830      145,000

Operating Expenses
Contributed executive services                             -            -       50,000            -
Compensation                                         484,495       28,110      484,495      711,868
General and administrative                            51,571       59,982       83,104      188,291
Depreciation                                             241          482          723          482
Rent                                                       -        1,500            -       12,254
Consulting                                             5,200        7,700       16,150       50,881
Professional  fees                                    59,342       32,142       99,558      126,309
                                                 ------------------------  ------------------------
Total Operating Expenses                             600,850      129,916      734,030    1,090,085
                                                 ------------------------  ------------------------
Operating Loss                                      (508,020)    (124,916)    (521,200)    (945,085)

Other Income (Expense)
Gain on sale of available for sale
securities - previously impaired                           -            -            -       50,000
Interest expense                                           -       (4,667)           -       (4,678)
Interest income                                            4        2,713           77        2,955
                                                 ------------------------  ------------------------
Other Income (Expense)                                     4       (1,954)          77       48,277
                                                 ------------------------  ------------------------

Net Loss                                         $  (508,016) $  (126,870) $  (521,123) $  (896,808)
                                                 ========================  ========================
Comprehensive Income (Loss)
Unrealized gain on available for sale securities           -      623,750            -      623,750
                                                 ------------------------  ------------------------

Total Comprehensive Income (Loss)                $  (508,016) $   496,880  $  (521,123) $  (273,058)
                                                 ========================  ========================
</TABLE>

Comparison of Three Months Ended January 31, 2008 to 2007
---------------------------------------------------------

Revenues:
---------

Revenues  increased $87,830, or 1,757%, to $92,830 for the  three
months  ended January 31, 2008, from $5,000 for the three  months
ended  January  31, 2007.  The increase was $55,000  from  client
companies  and  $32,830 from third party  clients  of  our  newly
acquired subsidiaries, FIE and HOTS.

Operating Expenses:
------------------

Operating  expenses increased $470,933 or 362%, to  $600,850  for
the  three  months ended January 31, 2008 from $129,916  for  the
three  months ended January 31, 2007.  The increase was primarily
from  a $427,333 increase in stock compensation expense for  2008
with  no comparable amount in 2007.  In 2008, the Company  issued
1,000,000  shares of stock to the CFO for services  provided  and
utilized  a  fair value of $.32 per share or $320,000 and  issued
500,000  shares  of  stock  to an employee  under  an  employment
agreement whereby 200,000 of the shares vested immediately  at  a
fair value of $.537 per share or $107,333.

Other Income (Expense):
----------------------

Other  income (expense) decreased $1,958 of expense or 4%, to  $4
of income for the three months ended January 31, 2008 from $1,954
of  expense  for  the three months ended January  31,  2007.  The
decrease was primarily from a net decrease in interest expense.


                                  20
<PAGE>


Comprehensive Income (Loss):
---------------------------

Comprehensive income (loss decreased from $623,750 of income  for
the  three  months ended January 31, 2007 to zero for  the  three
months  ended January 31, 2008.  The change was due to unrealized
gains  on  available for sale equity securities  recorded  during
2007 with no comparable amount in 2008.

Comparison of Nine Months Ended January 31, 2008 to 2007
--------------------------------------------------------

Revenues:
--------

Revenues  increased  $67,830, or 47%, to $212,830  for  the  nine
months  ended January 31, 2008, from $145,000 for the nine months
ended  January  31, 2007.  The increase was $35,000  from  client
companies  and  $32,830 from third party  clients  of  our  newly
acquired subsidiaries, FIE and HOTS.

Operating Expenses:
------------------

Operating expenses decreased $356,055 or 33%, to $734,030 for the
nine  months ended January 31, 2008 from $1,090,085 for the  nine
months  ended January 31, 2007.  The decrease was composed  of  a
$122,667  decrease  in  stock compensation  expense,  a  $105,187
decrease  in  general and administrative expense and  a  $104,706
decrease in compensation expense, offset by a $50,000 increase in
contributed  services  expense.   In  2007,  the  Company  issued
500,000  shares  of  stock to the CFO for services  provided  and
utilized  a fair value of $1.10 per share or $550,000.  In  2008,
the  Company  issued 1,000,000 shares of stock  to  the  CFO  for
services provided and utilized a fair value of $.32 per share  or
$320,000 and issued 500,000 shares of stock to an employee  under
an  employment  agreement whereby 200,000 of  the  shares  vested
immediately  at a fair value of $.537 per share or $107,333.  The
decrease in general and administrative expense was primarily from
a decrease in travel and entertainment expense from 2007 when the
Company was changing from being a BDC to its new business  model.
The  decrease  in compensation expense was because  for  the  six
months  ending October 31, 2007, the CEO and CFO of  the  Company
received  no salary or cash payment during the development  stage
of  the Company's new business model as compared to cash payments
was  made  previously  when the Company  was  operating  under  a
different  business model as a BDC.  The increase in  contributed
services  expense represents the fair market value of contributed
executive services provided by the CEO and CFO to us at no cost.

Other Income (Expense):
----------------------

Other   income   (expense)  decreased  $48,200   of   income   or
approximately  100%, to $77 of income for the nine  months  ended
January 31, 2008 from $48,277 of income for the nine months ended
January  31,  2007.  The decrease was primarily  from  a  $50,000
decrease  in  gain  on  sale  of  available-for-sale  securities-
previously  impaired recorded in 2007 with no  comparable  amount
recorded  in 2008.  Additionally, the decrease was from a  $2,879
decrease  in  interest  income, offset by a  $4,678  decrease  in
interest expense.  The decrease in interest income was because in
2007,  the  Company  received $291,229 of cash  proceeds  from  a
private placement with no such amount in 2008.

Comprehensive Income (Loss):
---------------------------

Comprehensive income (loss) decreased from $623,750 of income for
the  nine  months  ended January 31, 2007 to zero  for  the  nine
months  ended January 31, 2008.  The change was due to unrealized
gains  on  available for sale equity securities  recorded  during
2007 with no comparable amount in 2008.

Liquidity and Capital Resources

Cash  and  cash equivalents were $93,962 at January 31,  2008  as
compared to $1,706 at April 30, 2007 and working capital  surplus
was $102,591 at January 31, 2008 as compared to a working capital
deficit  of $95,036 at April 30, 2007.  The change from a working
capital deficit to a surplus was primarily from cash proceeds  of
$246,780 received from the exercise of warrants during the  three
months ended January 31, 2008.


                                  21
<PAGE>


We cannot provide assurance that we will generate sufficient cash
flow  from operations or obtain additional financing to meet  our
merchant  banking  business plan requirements.  The  consolidated
financial  statements do not include any adjustments  to  reflect
the  possible  effects  on recoverability and  classification  of
assets  or  the amounts and classification of liabilities,  which
may  result  from the inability of our ability to continue  as  a
going concern.

Operating Activities:  Net cash used in operating activities  was
$154.43  for the nine months ended  January 31, 2008, as compared
to  net  cash used of $302,713 for the nine months ended  January
31, 2007. The change was primarily due to the decrease in the net
loss from 2008 to 2007.

Investing Activities:  Net cash used in investing activities  was
$85 for the nine  months  ended January 31, 2008 compared  to net
cash  used in investing activities of $2,872 for the nine  months
ended  January  31,  2007.   The  change  was  primarily  due  to
purchases of property and equipment in 2007 with no such  amounts
for 2008.

Financing  Activities:  Net cash provided by financing activities
was  $246,780 for the nine months ended January 31, 2008 compared
to  net cash provided by financing activities of $291,229 for the
nine  months ended January 31, 2007.  In 2008, the cash  provided
was entirely from the exercise of warrants while in 2007 the cash
provided was entirely from the sale of common stock.

Debt

We have no debt outstanding at January 31, 2008.

Equity Financing

Between  December  28,  2007 and January 31,  2008,  the  Company
received  $246,780 of net proceeds from the exercise  of  987,120
warrants  at  an exercise price of $.25 per share.  The  warrants
were a component of 1,196,155 warrants with an expiration date of
January  16, 2008.  The remaining 209,035 warrants not  exercised
expired as of January 16, 2008.

As  of  January  31,  2008,  the  Company  has  764,255  warrants
outstanding  with  a  two-year exercise  period  that  expire  on
January 31, 2009.

Liquidity

Our  principal  uses  of  cash to date have  been  for  operating
activities and we have funded our operations since entering a new
development stage on May 1, 2006 by the sale of our common stock.
Presently, our source of cash is from consulting agreements  with
our   client  companies,  new  client  revenue  from  our  recent
acquisition and external financing in the form of the sale of our
common stock.  We cannot assure you that we can obtain sufficient
proceeds, if any, and that the revenue from consulting agreements
with  client companies or the sale of our common stock under  any
financing  structures will be sufficient to  meet  our  projected
cash flow needs.

Our  ability  to  obtain  additional financing  depends  on  many
factors  beyond our control, including the state of  the  capital
markets,  the  implied market value of our Common Stock  and  the
prospects  for our business.  The necessary additional  financing
may not be available to us or may be available only on terms that
would  result  in further dilution to the current owners  of  our
Common Stock.  Failure to obtain commitments for financing  would
have  a  material  adverse  effect on our  business,  results  of
operations and financial condition.  If the financing we  require
to   sustain   our  working  capital  needs  is  unavailable   or
insufficient or we do not receive the necessary financing, we may
be unable to continue as a going concern.

We  are  planning  on  obtaining additional  cash  proceeds  from
consulting agreements with client companies, new clients from our
recent acquisition, the sale of our common stock and the sale  of
client company common stock that we own.  As a result, we believe


                                  22
<PAGE>


that  we will have sufficient operating cash to meet our required
expenditures for the next twelve months.

Contractual Obligations and Commercial Commitments

We have no contractual obligations or commitments at January 31, 2008.

Off-Balance Sheet Arrangements

We  have  no  off-balance sheet arrangements  that  have  or  are
reasonably  likely  to  have a current or future  effect  on  our
financial condition, changes in financial condition, revenues  or
expenses,  results of operations, liquidity, capital expenditures
or capital resources that is material to investors.

Item 3. Controls and Procedures.

William J. Bosso, our Chief Executive Officer and Bruce A.  Hall,
our  Chief  Financial Officer, have concluded that our disclosure
controls  and  procedures are appropriate and  effective.    They
have  evaluated these controls and procedures as of the  date  of
this report on Form 10-QSB.  There were no significant changes in
our   internal   controls  or  in  other   factors   that   could
significantly  affect these controls subsequent to  the  date  of
their evaluation, including any corrective actions with regard to
significant deficiencies and material weaknesses.

                   PART II - OTHER INFORMATION

Item 1.  Legal Proceedings

During  the period covered by this Annual Report, and as  of  the
present  date,  we were not and are not a party to  any  material
legal  proceedings, nor were or are we aware  of  any  threatened
litigation of a material nature against us, except as  set  forth
below.

On  April 21, 2005, Mirador Consulting, Inc. ("Mirador") filed  a
Complaint  against Nortia Capital Partners, a Florida corporation
and  predecessor  to  us,  in  the County  Court  ("County  Court
Litigation")  in  and  for Palm Beach County,  Florida.   Mirador
alleged  causes  of  action for Breach  of  Contract  and  Unjust
Enrichment/Quantum Meruit and sought $10,000.00  in  damages  for
payments  allegedly  due  to Mirador  pursuant  to  a  consulting
agreement dated December 22, 2004.  Pursuant to the terms of that
agreement,  Mirador received shares in our Company.  On  December
6,  2004,  16  days  prior  to the execution  of  the  consulting
agreement,  the  defendant (the Florida corporation)  was  merged
with   and   into  us  and,  as  a  result,  ceased   to   exist.
Subsequently,  the  Company has filed  a  number  of  motions  to
dismiss  and/or strike Mirador's filing of amended  defenses  and
claims.  On June 29, 2006, Mirador filed a Motion for Declaratory
Judgment  and  Motion for Judgment on the Pleadings  that  sought
final  resolution to the Company's claims in Mirador's favor.  In
order  to  address any alleged deficiencies in  its  claims,  the
Company filed a Motion for Leave Amended Complaint on January 22,
2007.  The  Court granted that Motion on January  29,  2007.   On
February 8, 2007, Mirador filed a Motion to Dismiss the Company's
complaint  with  prejudice and this motion remains  pending.   On
March  20,  2007,  the  Company  served  Mirador  with  discovery
requests and Mirador's responses have not been received  and  are
overdue.

The  Company intends to continue vigorously defending its  rights
in  this  manner,  as  it believes such allegations  are  without
merit. We also believe that the Company and all named third-party
defendants  have meritorious defenses to Mirador's Counterclaims,
for the reasons set forth in our filings.

Due  to the nature of the Company's business, the Company may  be
at  risk  of being classified as an investment company under  the
1940  Act.   Currently,  the Company holds  1,250,000  shares  of
Knight Energy Corp. and the shares have been valued at $1,250,000
in  the  accompanying financial statements as of April 30,  2007.


                                  23
<PAGE>


However,  in March 2007, the Company entered into a voting  trust
agreement  ("VTA")  whereby the Company is the  trustee  and  has
voting  control for 12,200,000 shares of Knight common  stock  or
approximately 60% of the outstanding shares.  As a result of  the
VTA,   and   because   the  Company  has  voting   control   over
approximately 60% of the Knight outstanding shares,  the  Company
believes  that  the  Knight shares it holds are  not  "investment
securities"  as  defined by the 1940 Act.  However,  if  the  SEC
disagrees  with the Company's position on the Knight  securities,
it  may be subject to potential enforcement action by the SEC  to
additional liability.

In  March  2007, the Atlanta District office of the SEC requested
that  the  Company  voluntarily  produce  certain  documents  and
information relating in principal part to the April 2005  Private
Placement Offering of the Company's common stock.  Management has
cooperated  fully  with the SEC in this matter and  provided  all
requested  documents and information to the SEC and  although  it
may  be  possible  the  Company  may  be  subject  to  additional
liability, an amount cannot be reasonably estimated and therefore
no liability has been recorded at January 31, 2008.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

Between  December  28,  2007 and January 31,  2008,  the  Company
received  $246,780 of net proceeds from the exercise  of  987,120
warrants  at  an exercise price of $.25 per share.  The  warrants
were a component of 1,196,155 warrants with an expiration date of
January  16, 2008.  The remaining 209,035 warrants not  exercised
expired as of January 16, 2008.

As  of  January  31,  2008,  the  Company  has  764,255  warrants
outstanding  with  a  two-year exercise  period  that  expire  on
January 31, 2009.

Item 3. Defaults Upon Senior Securities

None

Item 4. Submission of Matters to a Vote of Security Holders

None

Item 5. Other Information

None

Item 6. Exhibits

Exhibits  are incorporated herein by reference or are filed  with
this  Form 10-QSB as indicated below (numbered in accordance with
Item 601 of Regulation S-B):

Exhibit No.   Exhibit Description
---------------------------------

3.1    Certificate of Incorporation of Nortia Capital Partners,
       Inc. [1]
3.2    Bylaws of Nortia Capital Partners, Inc. [1]
10.1   Consulting Agreement by and between Nortia Capital
       Partners, Inc. and Knight Energy Corp. dated March 1,
       2007. [3]
10.2   Voting trust Agreement by and between Nortia Capital
       Partners and Knight Energy Corp. dated January 1, 2007. [3]
10.3   Consulting Agreement dated April 26, 2007 by and between
       Nortia Capital Partners, Inc. and Eckard Kirsch. [3]


                                  24
<PAGE>


10.4   Membership Interest Purchase Agreement dated January 8,
       2008 between Nortia Capital Partners, Inc. and Friedland
       Capital, Inc.[4]
14     Code of Ethics[2]
21.1   Subsidiaries of Nortia Capital Partners, Inc.
23     Consent of Salberg & Company, P.A.[1]
31.1   Certification of the Chief Executive Officer of Nortia
       Capital Partners, Inc. pursuant to Section 302 of the
       Sarbanes-Oxley Act of 2002.*
31.2   Certification of the Chief Financial Officer of Nortia
       Capital Partners, Inc. pursuant to Section 302 of the
       Sarbanes-Act of 2002.*
32.1   Certification of the Chief Executive Officer of Nortia
       Capital Partners, Inc. pursuant to Section 906 of the
       Sarbanes- Act of 2002.*
32.2   Certification of the Chief Financial Officer of Nortia
       Capital Partners, Inc. pursuant to Section 906 of the
       Sarbanes-Act of 2002.*

       * Filed herewith
       1 Incorporated by reference to the Company's Form 10-SB
          filed July 27, 1999.
       2 Incorporated by reference to the Company's Form 10-K
          filed November 23, 2005.
       3 Incorporated by reference to the Company's Form 10-K
          filed July 30, 2007.
       4.Incorporated by reference to the Company's Form 8-K
          filed March 12, 2008.


                                  25
<PAGE>


                           SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of
1934, as amended, this report has been signed by the following
persons on behalf of Knight Energy Corp., in the capacities and
on the dates indicated.


NAME AND SIGNATURE TITLE  DATE





 /s/ William J. Bosso    Principal Executive Officer    March 14, 2008
 --------------------
 William J. Bosso




 /s/ Bruce A. Hall       Principal Financial Officer    March 14, 2008
 --------------------
 Bruce A. Hall


                                  26
<PAGE>