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| FLORIDA                                                                  |        | 22-2537194                                   |
|--------------------------------------------------------------------------|--------|----------------------------------------------|
| (State      of other jurisdiction of      incorporation or organization) |   | (I.R.S.      Employer Identification Number) |
|                                                                          |   |                                         |

| Registrant’s      telephone number, including area code: | 516-939-9400 |
|----------------------------------------------------------------|--------------|

| Large      Accelerated Filer  □     | Accelerated      Filer  □ |
|-------------------------------------------------------------------------|-------------------------------------------|
| Non-Accelerated      Filer  □                           | Smaller      Reporting Company ■    |

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|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | Page      |
|--------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------|
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
| Part      I  | Financial      Information                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |      |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
| Item      1. | Financial      Statements                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | 3         |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
|         | Balance      Sheets as of September 30, 2008 and December 31,      2007(Unaudited)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | F-1  |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
|         | Statements      of Expenses for the Nine Months Ended September 30, 2008 and      2007(Unaudited)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | F-2       |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
|         | Statements      of Cash Flows for the Nine Months Ended September 30, 2008 and 2007      (Unaudited)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | F-3       |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
|         | Notes      to the Interim Financial Statements (Unaudited)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | F-4       |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
| Item      2. | Management’s      Discussion and Analysis of Financial Condition and Results of      Operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 7         |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
| Item      3. | Quantitative      and Qualitative Disclosures About Market Risk                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | 8         |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
| Item      4. | Controls      and      Procedures                                                                                                  | 9         |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
| Part      II | Other      Information                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | 9         |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
| Item      1. | Legal      Proceedings                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | 9         |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
| Item      2. | Unregistered      Sales of Equity Securities and Use of Proceeds                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | 9         |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
| Item      3. | Defaults      Upon Senior Securities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 9         |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
| Item      4. | Submission      of Matters to a Vote of Security Holders                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | 10        |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
| Item      5. | Other      Information                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | 10        |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
| Item      6. | Exhibits                                                                                                                                                                                                                                                                  | 10        |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
|         | Signatures                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 10        |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
|         | Ex-31.1     Section      302 Certification of Principal Executive Officer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |      |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
|         | Ex-31.2     Section      302 Certification of Principal Financial Officer                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |      |
|         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |      |
|         | Ex-32        Section  906      Certification of Officers                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |      |

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|                                                             |   | September      30, |       | December      31, |   |
|------------------------------------------------------------------|--------|--------------------|------------|-------------------|--------|
|                                                             |   | 2008               |       | 2007              |   |
|                                                             |   |               |       |              |   |   |
| ASSETS                                                           |   |               |       |              |   |   |
|                                                             |   |               |       |              |   |   |
| Total      assets                                                |   | $                  | -          |              |   | $ | - |   |
|                                                             |   |               |       |              |   |   |   |   |
| LIABILITIES      AND STOCKHOLDERS’ EQUITY (DEFICIT)        |   |               |       |              |   |   |   |   |
|                                                             |   |               |       |              |   |   |   |   |
| Current      liabilities                                         |   |               |       |              |   |   |   |   |
| Accounts      payable                                            |   | $                  | -          |              |   | $ |   |   |
|                                                             |   |               |       |              |   |   |   |   |
| Total      current liabilities                                   |   |               | -          |              |   |   |   |   |
|                                                             |   |               |       |              |   |   |   |   |
|                                                             |   |               |       |              |   |   |   |   |
| Stockholders’      equity (deficit):                       |   |               |       |              |   |   |   |   |
| Common      stock, $.01 par value, 50,000,000 shares authorized; |   |               |       |              |   |   | 1,5 |   |
| 41,725,028      shares issued and outstanding                    |   |               | 417,250    |              |   |   | 417,250 |   |
| Additional      paid in capital                                  |   |               | 7,488,900  |              |   |   | 7,488,900 |   |
| Accumulated      deficit                                         |   |               | (7,906,150 | )                 |   |   | (7,906,150 | ) |
|                                                             |   |               |       |              |   |   |   |   |
| Total      stockholders’ equity (deficit)                  |   |               | -          |              |   |   |   |   |
|                                                             |   |               |       |              |   |   |   |   |
| Total      liabilities and stockholders’ equity (deficit)  |   | $                  | -          |              |   | $ | - |   |

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|                                                      |   | Nine      months Ended |   |
|-----------------------------------------------------------|--------|------------------------|--------|
|                                                      |   | September      30,     |   |
|                                                      |   | 2008                   |   |   | 2007 |   |
|                                                      |   |                   |   |   |   |   |
| Operating      expenses                                   |   |                   |   |   |   |   |
| General      & administrative costs                   |   | $                      |   |   |   | $ |   |   |
|                                                      |   |                   |   |   |   |   |   |   |
| Net      loss                                             |   | $                      |   |   |   | $ |   |   |
|                                                      |   |                   |   |   |   |   |   |   |
|                                                      |   |                   |   |   |   |   |   |   |
| Basic      and diluted net loss per common share          |   | $                      |   |   |   | $ |   |   |
|                                                      |   |                   |   |   |   |   |   |   |
|                                                      |   |                   |   |   |   |   |   |   |
| Weighted      Average Number Of Common Shares Outstanding |   |                   |   |   |   |   |   |   |

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|   | STATEMENTS      OF CASH FLOWS |
|--------|-------------------------------|

|                                                   |   |                    |   |   |                    |   |
|--------------------------------------------------------|--------|-------------------------|--------|--------|-------------------------|--------|
|                                                   |   | Nine      Months        |   |   | Nine      Months        |   |
|                                                   |   | Ended                   |   |   | Ended                   |   |
|                                                   |   | September      30, 2008 |   |   | September      30, 2007 |   |
|                                                   |   |                    |   |   |                    |   |
| CASH FLOWS FROM      OPERATING ACTIVITIES:             |   |                    |   |   |                    |   |
|                                                   |   |                    |   |   |                    |   |
| Net      loss                                          |   | $                       |   |   |                    | $      |   |   |
| Changes      in operating liabilities:                 |   |                    |   |   |                    |   |   |   |
|     Accounts      payable          |   |                    |   |   |                    |   |   |   |
| Net      cash used in operating activities             |   |                    |   |   |                    |   |   |   |
|                                                   |   |                    |   |   |                    |   |   |   |
| CASH FLOWS FROM      FINANCING ACTIVITES:              |   |                    |   |   |                    |   |   |   |
|                                                   |   |                    |   |   |                    |   |   |   |
| Capital      contribution                              |   |                    |   |   |                    |   |   |   |
| Net      cash provided by financing activities         |   |                    |   |   |                    |   |   |   |
|                                                   |   |                    |   |   |                    |   |   |   |
| Increase      in Cash                                  |   |                    | -      |   |                    |   | - |   |
|                                                   |   |                    |   |   |                    |   |   |   |
| Cash,      Beginning of Period                         |   |                    | -      |   |                    |   | - |   |
|                                                   |   |                    |   |   |                    |   |   |   |
| Cash,      End of Period                               |   | $                       | -      |   |                    | $      | - |   |
|                                                   |   |                    |   |   |                    |   |   |   |
|                                                   |   |                    |   |   |                    |   |   |   |
| Supplemental      Disclosure of Cash Flow Information: |   |                    |   |   |                    |   |   |   |
|                                                   |   |                    |   |   |                    |   |   |   |
| Interest      paid                                     |   | $                       | -      |   |                    | $      | - |   |
| Income      taxes paid                                 |   | $                       | -      |   |                    |   | - |   |
|                                                   |   |                    |   |   |                    |   |   |   |

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|   | a. | designed      such disclosure controls and procedures, or caused such disclosure      controls and procedures to be designed under their supervision, to ensure      that material information relating to the Company is made known to them by      others within those entities, particularly during the period in which the      periodic reports are beingprepared; |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b. | designed      such internal control over financial reporting, or caused such internal      control over financial reporting to be designed under their supervision,      to provide reasonable assurance regarding the reliability of financial      reporting and the preparation of financial statements for external      purposes in accordance with generally accepted accounting principles;      and |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c. | evaluated      the effectiveness of the Company’s disclosure controls and procedures as      of the end of the fiscal quarter (the “Evaluation  Date”). |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | a. | any      significant deficiencies in the design or operation of internal controls      which could adversely affect the Company’s ability to record, process,      summarize and report financialdata; |
|--------|----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | b. | any      fraud, whether or not material, that involves management or other      employees who have a significant role in the Company’s internal controls;      or |
|--------|----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | c. | any      material weaknesses in internal controls that have been or should be      identified for the Company’s auditors and disclosed to the Company’s      auditors and the audit committee of the board of directors (or persons      fulfilling the equivalentfunction). |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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