**UNITEDSTATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

 

**Form 10-KSB/A**

**(AmendmentNo. 2)**

 

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

** **

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

** **

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

** **

**For the Transition Period from                    to                    **

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**Commission File Number 000-52137**

 

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

 

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

 

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

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

 

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

 

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

 

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

 

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

 

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

 

 

(Title of class)

 

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

 

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

 

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

Yes o   No x

 

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

 

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

 

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

 

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

 

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

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****EXPLANATORY NOTE****

 

          ThisAmendment No. 2 on Form 10-KSB/A to the Annual Report on Form 10-KSBfor the year ended December 31, 2007 of the Registrant which wasoriginally filed with the Securities and Exchange Commission on February 15,2008 (the “Original Filing”) is being filed to amend or include certaindisclosures contained in Item 8A. Controls and Procedures.

 

          Asa result of this Amendment No.2, new certifications pursuant to Section 302and Section 906 of the Sarbanes-Oxley Act of 2002 have been executed andfiled as of the date of this Amendment No. 2 on Form 10-KSB/A.

 

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

 

**ITEM 8A.  CONTROLS AND PROCEDURES**

 

(a)           As of December 31, 2007, wecarried out an evaluation, under the supervision and with the participation ofour management, including our Chief Executive Officer and our Chief FinancialOfficer, of the design and operation of our disclosure controls and proceduresto ensure that information  required to be disclosed in the reports wefile under the Exchange Act were recorded, processed, summarized and reported,within the time periods specified in the Commission’s rules and forms andto ensure that information required to be disclosed was accumulated andcommunicated to our management as appropriate to allow timely decisionsregarding required disclosure. As a result of this evaluation, weconcluded that our disclosure controls and procedures were not effective to ensure that information required to be disclosed in the reports we fileunder the Exchange Act were recorded, processed, summarized and reported,within the time periods specified in the Commission’s rules and forms andthat such disclosure controls and procedures were not effective to ensure thatinformation required to be disclosed was accumulated and communicated to ourmanagement as appropriate to allow timely decisions regarding requireddisclosure.  Our disclosurecontrols and procedures were determined not to be effective because of our failureto file our management report on internal controls over financial reporting.

 

(b)           Management’sAnnual Report on Internal Control over Financial Reporting

 

Management isresponsible for establishing and maintaining adequate internal control overfinancial reporting, as such term is defined in Exchange ActRules 13a-15(f). Our management conducted an evaluation of theeffectiveness of our internal control over financial reporting based on the frameworkin Internal Control — Integrated Framework issued by the Committee ofSponsoring Organizations of the Treadway Commission. Based on this evaluationunder the framework in Internal Control — Integrated Framework, our managementconcluded that our internal control over financial reporting was effective asof December 31, 2007.

 

This AnnualReport on Form 10-KSB does not include an attestation report of theCompany’s registered public accounting firm regarding internal control overfinancial reporting. Management’s report was not subject to attestation by theCompany’s registered public accounting firm pursuant to temporary rules ofthe Securities and Exchange Commission that permit the Company to provide onlymanagement’s report in this Annual Report on Form 10-KSB.

 

(c)           Changesin Internal Control over Financial Reporting

 

There were nochanges in our internal control over financial reporting that occurred duringthe last quarter of 2007 that have materially affected, or are reasonablylikely to materially affect, our internal control over financial reporting.

 

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**ITEM 13. EXHIBITS**

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

 

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**SIGNATURES**

 

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

 

 
|                        |   | SkyPostal  Networks, Inc.                     |
|-----------------------------|--------|----------------------------------------------------|
|                        |   |                                               |
|                        |   |                                               |
| Date:  October 2, 2008 |   | /s/  Albert Hernandez                              |
|                        |   |                                               |
|                        |   |   Albert  Hernandez                      |
|                        |   |   Chief  Executive Officer and President |
|                        |   |                                               |
|                        |   |                                               |
| Date:  October 2, 2008 |   | /s/  Clement Harary                                |
|                        |   |                                               |
|                        |   |   Clement  Harary                        |
|                        |   |   Chief  Financial Officer               |

 

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