10QSB

SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-QSB

(Mark One)

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

For the quarterly period ended                           September 30, 2007                         

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

For the transition period from _____________________________ to _____________________________

Commission file number 000-50177

Nano Superlattice Technology, Inc.
(Exact name of Small Business Issuer as specified in its charter)

Delaware	95-4735252
(State or other jurisdiction of	(I.R.S. Employer
incorporation or organization)	Identification No.)

No. 666, Jhensing Road, Gueishan Township, Taoyuan County 333, Taiwan, ROC
(Address of principal executive offices)

Registrant’s telephone number, including area code:                011-886-3-349-8677

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 o

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act. Yes o No x

The number of shares of the Common Stock of the registrant outstanding as of November 16, 2007 was 34,343,000.

Transitional Small Business Disclosure Format (check one): Yes o No x

NANO SUPERLATTICE TECHNOLOGY, INC.

INDEX TO FORM 10-Q

PART I. FINANCIAL INFORMATION
		Page No.
Item 1.	Consolidated Financial Statements	3
Item 2.	Management’s Discussion and Analysis or Plan of Operation	19
Item 3.	Controls and Procedures	24
PART II. OTHER INFORMATION
Item 1.	Legal Proceedings	25
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	25
Item 3.	Defaults Upon Senior Securities	25
Item 4.	Submission of Matters to a Vote of Security Holders	25
Item 5.	Other Information	25
Item 6.	Exhibits	25
Signatures		26

PART I. FINANCIAL INFORMATION

Item 1. Consolidated Financial Statements

NANO SUPERLATTICE TECHNOLOGY INC. AND SUBSIDIRIES
CONDENSED CONSOLIDATED BALANCE SHEETS

	September 30, 2007		December 31, 2006
	(Unaudited)
ASSETS
Current assets:
Cash and cash equivalents	$	40,088	$	207,920
Restricted cash		126,677		140,742
Accounts receivable, net		3,237,695		1,746,093
Inventory		1,613,277		1,654,583
Other receivables		37,757		151,127
Prepaid expenses		4,006		2
Total curent assets		5,059,500		3,900,467
Fixed assets, net		8,103,719		8,159,798
Other assets:
Deposits		24,504		24,552
Other assets		58,197		67,568
Total other assets		82,701		92,120
Total assets	$	13,245,920	$	12,152,385

3
See Accompanying Notes to Financial Statements

NANO SUPERLATTICE TECHNOLOGY INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED BALANCE SHEETS

	September 30, 2007			December 31, 2006
	(Unaudited)
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable and accrued expenses	$	2,973,427		$	2,234,800
Due to related party		2,303,168			768,887
Current portion, long-term debt		1,916,697			1,956,752
Obligation under capital leases		290,133			528,549
Total current liabilities		7,483,425			5,488,988
Long-term debt, net of current portion		1,202,992			1,794,424
Total liabilities		8,686,417			7,283,412
Minority Interest		97,666			99,318
Stockholders’ equity:
Common stock, $.0001 par value, 50,000,000 shares
authorized, 32,343,000 issued and outstanding 32,343,000		3,234			3,234
Additional paid-in capital		6,735,078			6,735,078
Other comprehensive income		208,737			220,442
Accumulated deficit		(2,485,212	)		(2,189,099	)
Total stockholders’ equity		4,461,837			4,769,655
Total liabilities and stockholders’ equity	$	13,245,920		$	12,152,385

4
See Accompanying Notes to Financial Statements

NANO SUPERLATTICE TECHNOLOGY INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(UNAUDITED)

	Three Months Ended,						Nine Months Ended,
	September 30, 2006			September 30, 2007			September 30, 2006			September 30, 2007
Sales, net	$	2,154,703		$	2,645,408		$	7,117,323		$	6,763,094
Cost of sales		1,572,944			2,370,888			5,951,936			6,345,959
Gross profit		581,759			274,520			1,165,387			417,135
General and administrative expenses		283,132			91,829			1,110,572			385,176
Income (Loss) from operations		298,627			182,691			54,815			31,959
Other (Income) expense:
Interest income		(23,747	)		(6,197	)		(24,327	)		(20,778	)
Gain on sale of fixed assets		(203,865	)		-			(203,865	)		-
Interest expense		76,917			35,688			177,970			134,259
Loss on impairment of fixed asset		-			110,052			-			110,052
Other (income) expenses		(24	)		87,887			(266	)		94,293
Minority interest		9,070			1,440			3,181			(1,443	)
Total other (income) expense		(141,649	)		228,870			(47,307	)		316,383
Income (Loss) before income taxes		440,276			(46,179	)		102,122			(284,424	)
Provision for income taxes		(62	)		15			11,258			11,689
Net income (loss)	$	440,338		$	(46,194	)	$	90,864		$	(296,113	)
Net income (loss) per share (basic and diluted)
Basic	$	0.014		$	(0.001	)	$	0.003		$	(0.009	)
Diluted	$	0.014		$	(0.001	)	$	0.003		$	(0.009	)
Weighted average number of shares
Basic		32,343,000			32,343,000			32,343,000			32,343,000
Diluted		32,343,000			32,343,000			32,343,000			32,343,000

5
See Accompanying Notes to Financial Statements

	Nine Months Ended September 30,
	2007			2006
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income (Loss)	$	(296,113	)	$	90,864
Adjustments to reconcile net income (loss) to net
cash provided by (used in) operating activities:
Depreciation and amortization		460,405			699,742
Impairment loss on fixed assets		110,052			-
Bad debt		6,876			85,873
(Gain) loss on sale of fixed assets		-			(203,865	)
Minority interest		(1,443	)		3,181
Decrease (Increase) in notes and accounts receivables		(1,486,272	)		(443,954	)
Decrease (Increase) in other receivables		6,462			(22,673	)
Decrease (Increase) in inventories		37,673			(988,434	)
Decrease (Increase) in prepaid expenses and other current assets		101,468			83,895
Increase (Decrease) in accounts payable and accrued expenses		735,316			1,483,366
Total Adjustments		(29,463	)		697,131
Net cash provided by (used in) operating activities		(325,576	)		787,995
CASH FLOWS FROM INVESTING ACTIVITIES:
Porceeds from sale of property, plant and equipment		-			493,760
Purchases of property, plant and equipment		(523,179	)		(1,870,246	)
Decrease (Increase) in restricted cash		13,647			-
Decrease (Increase) in deferred expenses		(6,946	)		(139,664	)
Decrease in refundable deposits		9,143			1,555
Net cash used in investing activities		(507,335	)		(1,514,595	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of debt	$	121,240		$	689,900
Payments of debt		(973,775	)		(836,102	)
Payment of loan to related party		1,519,762			-
Net cash provided by (used in) financing activities		667,227			(146,202	)
Effect of exchange rate change on cash		(2,148	)		8,235
Net change in cash and cash equivalents		(167,832	)		(864,567	)
Cash and cash equivalents at beginning of period		207,920			1,274,842
Cash and cash equivalents at end of period	$	40,088		$	410,275
Supplemental cash flows disclosures:
Income tax payments	$	11,689		$	-
Interest payments	$	134,288		$	177,970

6
See Accompanying Notes to Financial Statements

NANO SUPERLATTICE TECHNOLOGY INC. AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY
SEPTEMBER 30, 2007 AND DECEMBER 31, 2006

	September 30, 2007			December 31, 2006
	(Unaudited)
Common stock, number of shares outstanding
Balance at beginning of period		32,343,000			32,343,000
Common stock issued		-			-
Balance at end of period		32,343,000			32,343,000
Common stock, par value $.001
Balance at beginning of period	$	3,234		$	3,234
Common stock issued		-			-
Balance at end of period		3,234			3,234
Additional paid in capital
Balance at beginning of period		6,735,078			6,735,078
Issuance of stock		-			-
Balance at end of period		6,735,078			6,735,078
Other comprehensive income
Balance at beginning of period		220,442			177,254
Foreign currency translation		(11,705	)		43,188
Balance at end of period		208,737			220,442
Retained earnings (deficits)
Balance at beginning of period		(2,189,099	)		(1,995,819	)
Net income (loss)		(296,113	)		864,147
Balance at end of period		(2,485,212	)		(1,131,672	)
Total stockholders’ equity at end of period	$	4,461,837		$	5,827,082

7
See Accompanying Notes to Financial Statements

NANO SUPERLATTICE TECHNOLOGY, INC. AND SUBSIDIARIES
(FORMERLY WIGWAM DEVELOPMENT, INC.)
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
NINE MONTHS ENDED SEPTEMBER 30, 2006

NOTE A - ORGANIZATION

Nano Superlattice Technology, Inc., Formerly Wigwam Development, Inc., was incorporated on July 20, 1998 under the laws of the State of Delaware. Nano Superlattice Technology, Inc. - BVI was incorporated on February 18, 2004 under the laws of the British Virgin Islands. Nano Superlattice Technology, Inc. - Taiwan was incorporated under the laws of Republic of China on September 6, 1994. Nano Superlattice Technology, Inc. owns 100% of the capital stock of Superlattice Technology, Inc. - BVI, and Superlattice Technology, Inc. - BVI owns 98.1% of the capital stock of Nano Superlattice Technology, Inc. - Taiwan. Collectively these three corporations are referred to herein as the “Company”. When used in these notes, the terms “Company,” means Nano Superlattice Technology, Inc. and its subsidiaries.

Nano Superlattice Technology, Inc. acquired all of the issued and outstanding capital stock of Nano Superlattice Technology, Inc. - BVI, pursuant to an Exchange Agreement dated as of May 26, 2004 by and among Nano Superlattice Technology, Inc. - BVI and Nano Superlattice Technology, Inc. (the “Exchange Agreement”). Pursuant to the Exchange Agreement, Nano Superlattice Technology, Inc. - BVI became a wholly owned subsidiary of Nano Superlattice Technology, Inc. and, in exchange for the Nano Superlattice Technology, Inc. - BVI shares, Nano Superlattice Technology, Inc issued 2,504,000 shares of its common stock to the shareholders of Nano Superlattice Technology, Inc. - BVI, representing 91.6% of the issued and outstanding capital stock of Nano Superlattice Technology, Inc. at that time. On June 2, 2004, the Company completed the purchase of Nano Superlattice Technology, Inc. - a Taiwanese developer and producer of nano-scale coating technology to be applied to various mechanical tools and metal surfaces for sale to manufacturers specifically in the computer, mechanical and molding industries.

The Company, through Nano Superlattice Technology, Inc. -Taiwan is in the business of developing and producing nano-scale coating technology to be applied to various mechanical tools and metal surfaces for sales to manufacturers in the computer, mechanical and molding industries. Nanotechnology, or molecular manufacturing, is a technological process designed to allow products to be manufactured lighter, stronger, smarter, cheaper, cleaner and more precisely than they would otherwise be. The Company operates in an industry characterized by rapid technological changes. They will need additional investments and funding in order to complete the development and improvements necessary for the development and production of the nano-scale coating technology.

On December 30, 2004, the Company changed its fiscal year end from June 30th to December 31st.

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

UNAUDITED INTERIM FINANCIAL INFORMATION

The accompanying financial statements have been prepared by Nano Superlattice Technology, Inc., pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) Form 10-QSB and Item 310 of Regulation S-B and generally accepted accounting principles for interim financial reporting. These financial statements are unaudited and, in the opinion of management, include all adjustments (consisting of normal recurring adjustments and accruals) necessary for a fair presentation of the statement of financial position, operations, and cash flows for the periods presented. Operating results for the three months ended

8

September 30, 2007 and 2006 are not necessarily indicative of the results that may be expected for the year ended December 31, 2007, or any future period, due to seasonal and other factors. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting policies have been omitted in accordance with the rules and regulations of the SEC. These financial statements should be read in conjunction with the audited consolidated financial statements and accompanying notes, included in the Company’s Annual Report on Form 10-KSB for the year ended December 31, 2006.

REVENUE RECOGNITION

Revenue from sales of products to customers, including sales of coating, is recognized upon shipment or when title passes to customers based on the terms of the sales, and is recorded net of returns, discounts and allowances.

PRINCIPLES OF CONSOLIDATION

The consolidated financial statements include the accounts of Nano Superlattice Technology, Inc., and its wholly owned subsidiaries Nano Superlattice Technology, Inc. - BVI and its majority owned subsidiary, Nano Superlattice Technology, Inc. - Taiwan. All material intercompany accounts, transactions and profits have been eliminated in consolidation.

FINANCIAL STATEMENT PRESENTATION

Certain changes to the 2006 financial statements have been made to conform to the 2007 financial statement format.

RISKS AND UNCERTAINTIES

The Company is subject to substantial risks from, among other things, rapid changes in technology, rapidly changing customer requirements, limited operating history, and the volatility of public markets.

CONTINGENCIES

Certain conditions may exist as of the date the financial statements are issued that may result in a loss to the Company but that will only be resolved when one or more future events occur or fail to occur. The Company’s management and legal counsel assess such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company’s legal counsel evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material would be disclosed.

9

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Loss contingencies considered to be remote by management are generally not disclosed unless they involve guarantees, in which case the guarantee would be disclosed.

USE OF ESTIMATES

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include collectibility of accounts receivable, accounts payable, sales returns and recoverability of long-term assets.

ALLOWANCE FOR DOUBTFUL ACCOUNTS

The Company provides an allowance for loss on receivables based on a review of the current status of existing receivables, historical collection experience, subsequent collections and management’s evaluation of the effect of existing economic conditions.

FIXED ASSETS

Property and equipment are stated at cost less accumulated depreciation. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance and repairs are charged to expense as incurred. Depreciation is provided on the straight-line method over the estimated useful lives of the assets, or the remaining term of the lease, as follows:

Furniture and Fixtures	5 years
Equipment	5-20 years
Computer Hardware and Software	2-5 years

EXCHANGE GAIN (LOSS)

As of September 30, 2007 and 2006, the transactions of Nano Superlattice Technology, Inc. - Taiwan were denominated in a foreign currency and are recorded in New Taiwan dollars at the rates of exchange in effect when the transactions occur. Exchange gains and losses are recognized for the different foreign exchange rates applied when the foreign currency assets and liabilities are settled.

TRANSLATION ADJUSTMENT

The accounts of Nano Superlattice Technology, Inc.- Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollars (NTD). Such financial statements were translated into U.S. Dollars (USD) in accordance with Statement of Financial Accounts Standards (“SFAS”) No. 52, “Foreign Currency Translation”, with the NTD as the functional currency. According to the Statement, all assets and liabilities were translated at the current exchange rate, stockholder’s equity are translated at the historical rates and income statement items are translated at the weighted average exchange rate for the period. The resulting

10

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

translation adjustments are reported under other comprehensive income in accordance with SFAS No. 130, “Reporting Comprehensive Income”.

As of September 30, 2007 and December 31, 2006, the exchange rates between NTD and the USD was NTD$1 = USD$0.03063 and NTD$1 = USD$$0.03069, respectively. The weighted-average rate of exchange between NTD and USD was NTD$1 = USD$0.03031 and NTD$1 = USD$$0.03075, respectively. Total translation adjustment recognized as of September 30, 2007 and December 31, 2006 is $208,737 and $220,442, respectively.

FAIR VALUE OF FINANCIAL INSTRUMENTS

The Company measures its financial assets and liabilities in accordance with generally accepted accounting principles. For certain of the Company’s financial instruments, including accounts receivable (trade and related party), notes receivable and accounts payable (trade and related party), and accrued expenses, the carrying amounts approximate fair value due to their short maturities. The amounts owed for long-term debt and revolving credit facility also approximate fair value because interest rates and terms offered to the Company are at current market rates.

STATEMENT OF CASH FLOWS

In accordance with SFAS No. 95, “Statement of Cash Flows”, cash flows from the Company’s operations is based upon the local currencies. As a result, amounts related to assets and liabilities reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances on the balance sheet.

CONCENTRATION OF CREDIT RISK

Financial instruments that potentially subject the Company to concentrations of credit risk are accounts receivable and other receivables arising from its normal business activities. The Company has a diversified customer base. The Company controls credit risk related to accounts receivable through credit approvals, credit limits and monitoring procedures. The Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable credit risk exposure beyond such allowance is limited.

INVENTORY

Inventory is valued at the lower of cost or market. Cost is determined on the weighted average method. As of September 30, 2007 and December 31, 2006, inventory consisted only of finished goods.

CASH AND CASH EQUIVALENTS

The Company considers all highly liquid investments purchased with initial maturities of three months or less to be cash equivalents.

ADVERTISING

Advertising costs are expensed in the year incurred.

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NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

INCOME TAXES

Provisions for income taxes are based on taxes payable or refundable for the current year and deferred taxes on temporary differences between the amount of taxable income and pretax financial income and between the tax bases of assets and liabilities and their reported amounts in the financial statements.

Deferred tax assets and liabilities are included in the financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled as prescribed in SFAS No. 109, “Accounting for Income Taxes”. As changes in tax laws or rates are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes.

EARNINGS PER SHARE

The Company uses SFAS No. 128, “Earnings Per Share”, for calculating the basic and diluted earnings (loss) per share. Basic earnings (loss) per share are computed by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares outstanding.

Diluted earnings per share are computed similar to basic earnings per share except that the denominator is increased to include common stock equivalents, if any, as if the potential common shares had been issued.

IMPAIRMENT OF LONG-LIVED ASSETS AND LONG-LIVED ASSETS TO BE DISPOSED OF

On January 1, 2002 the Company adopted SFAS No. 144 “Accounting for the Impairment or Disposal of Long-Lived Assets”. The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. If the estimated future cash flows (undiscounted and without interest charges) from the use of an asset were less than the carrying value, a write-down would be recorded to reduce the related asset to its estimated fair value. There have been no such impairments to date.

NEW ACCOUNTING PRONOUNCEMENTS

In July 2006, the FASB issued Interpretation No. 48, Accounting for Uncertainty in Income Taxes (“FIN 48”). FIN 48 clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements in accordance with FASB Statement No. 109, Accounting for Income Taxes. FIN 48 prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. This Interpretation also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. This Interpretation is effective for fiscal years beginning after December 15, 2006, with earlier adoption permitted. The company is currently evaluating the provisions of FIN 48.

In September 2006, the FASB issued Statement of Financial Accounting Standards (SFAS) No. 157, Fair Value Measurement, which provides guidance for applying the definition of fair value to various accounting pronouncements. SFAS 157 is effective for financial statements issued for fiscal years beginning after November 15, 2007. The Company is currently evaluating the provisions of SFAS 157.

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NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

In September 2006, the FASB also issued SFAS No. 158, Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans. SFAS 158 amends SFAS 87, 88, 106, and 132R, and requires employers to recognize the overfunded or underfunded status of defined benefit postretirement plans as an asset or liability in its statement of financial position. SFAS No. 158 is effective as of the end of fiscal years ending after December 15, 2006. SFAS 158 is not applicable to the Company, as it does not have a defined benefit pension plan.

In September 2006, the Securities and Exchange Commission issued Staff Accounting Bulletin 108 (“SAB 108”), Considering the Effect of Prior Year Misstatements when Quantifying Misstatements in the Current Year Financial Statements, that addresses how uncorrected errors in previous years should be considered when quantifying errors in the current year financial statements. SAB 108 is effective for fiscal years ending November 15, 2006 and, upon adoption, companies are allowed to record the effects as a cumulative-effect adjustment to retained earnings. The Company will adopt SAB 108 for its fiscal year ending December 31, 2006 and is assessing what impact, if any, the adoption of SAB 108 will have on its financial position and results of operations.

NOTE C -CASH

The Company maintains its cash balances at various banks in Taiwan. The balances are insured by the Central Deposit Insurance Corporation (CDIC) up to approximately $30,230. As of September 30, 2006 there was $237,721 uninsured portions of the balances held at the bank.

NOTE D - FIXED ASSETS

Fixed assets consist of the following:

	September 30, 2007		December 31, 2006
Machinery and equipment	$ 8,031,881			$ 6,799,070
Furniture and fixtures	557,843			369,311
Leased equipment	949,530			951,390
Prepayment for machinery
and equipment	141,907			1,044,115
	$ 9,681,161			$ 9,163,886
Accumulated depreciation	(1,467,390	)		(1,004,088	)
Impairment loss	(110,052	)		-
	$ 8,103,719			$ 8,159,798

In the third quarter of 2006, the Company sold a piece of equipment due to its incompatibility with the Company’s production progress. The equipment was sold to Taiwan Yi-Zhi-Zhuan International Co., Ltd. for $493,760, and the book value of the equipment was $289,895. As such, the sale of the equipment resulted in a gain of $203,865.

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NOTE E - COMMITMENTS

The Company leases three office facilities under operating leases that terminate on various dates. Rental expense for these leases consisted of $37,372 and $42,062 for the nine months ended September 30, 2007 and 2006, respectively.

The Company has future minimum lease obligations as follows:

Twelve-month ended
September 30	Amount
2008	$	26,036
Total	$	26,036

Capital leases -The company leases certain equipment under agreements that are classified as capital leases. The cost of equipment under capital leases is included in the Statement of Financial Position as fixed assets. The company has future minimum payments under capital leases as follows: (see Note H)

Twelve-month ended
September 30	Amount
2008	$	290,133
Total	$	290,133

NOTE F - COMPENSATED ABSENCES

Employees earn annual vacation leave at the rate of seven (7) days per year for the first three years. Upon completion of the third year of employment, employees earn annual vacation leave at the rate of ten (10) days per year. At termination, employees are paid for any accumulated annual vacation leave. As of September 30, 2007 and 2006, vacation liability exists in the amount of $2,297 and $2,164, respectively.

NOTE G - SALES-LEASEBACK TRANSACTION

In September 2005, the Company completed the sale of a piece of equipment for $933,720. The transaction has been accounted for as a sales-lease back transaction, wherein the property was sold, immediately leased back, and accounted for as a capital lease. An obligation in the amount of $1,042,032, representing the proceeds, has been recorded in the Company’s Statement of Financial Position, and is being reduced based on payments under the lease. As of September 30, 2007, the Company has a balance due of $290,133 (see Note E).

The Company is currently in default of their sales-leaseback transaction (see Note H).

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NOTE H - LEASE AND LOAN DEFAULT

In September 2005 the Company entered into a sales-leaseback agreement (Note G) on a piece of equipment with a financial institution. However, the equipment sold had already been pledged as collateral for the Company’s line of credit with a bank in Taiwan. The bank’s recourse is to repossess the asset or demand payment in full. As of September 30, 2007, and the date of this report, no such demand has been made. Because of the default with the transaction the Company has categorized all debts associated with these transactions as current liabilities until the matter is resolved.

NOTE I - INCOME TAXES

Total Federal and State income tax expense for the six months ended September 30, 2006 and 2005 amounted to $0 and $0 respectively. For the nine months ended September 30, 2006 and 2005, there is no difference between the federal statutory tax rate and the effective tax rate.

The following is a reconciliation of income tax expense:

09/30/07	U.S.		State		International		Total
Current	$	0	$	0	$	11,689	$	11,689
Deferred		0		0		0		0
Total	$	0	$	0	$	11,258	$	11,258
09/30/06	U.S.		State		International		Total
Current	$	0	$	0	$	11,689	$	11,689
Deferred		0		0		0		0
Total	$	0	$	0	$	11,689	$	11,689

NOTE J - OTHER COMPREHENSIVE INCOME

Balances of related after-tax components comprising accumulated other comprehensive income (loss), included in stockholders’ equity, at September 30, 2007 and December 31, 2006 are as follows:

	Foreign Currency			Accumulated Other
	Translation Adjustment			Comprehensive Income
Balance at December 31, 2005	$	177,254		$	177,254
Change for 2006		43,188			43,188
Balance at December 31, 2006		220,442			220,442
Change for 2007		(11,705	)		(11,705	)
Balance at September 30, 2007	$	208,737		$	208,737

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NOTE K - DEBT

At September 30, 2007 and December31, 2006, the Company had notes payable outstanding in the aggregate amount of 3,119,689 and $3,751,176, respectively, payable as follows:

September 30, 2007		December 31, 2006
Note payable to a bank in		Note payable to a bank in
Taiwan, interest at 5.724%		Taiwan, interest at 7.57%
per annum, due by December		per annum, due by
24, 2007	95,259	November 10, 2008	$	39,240
Note payable to a bank in		Note payable to a bank in
Taiwan, interest at 7.62% per		Taiwan, interest at 6.87%
annum, due by November 10,		per annum, due by
2008	24,191	November 10, 2008		90,650
Note payable to a bank in		Note payable to a bank in
Taiwan, interest at 6% per		Taiwan, interest at 5% per
annum, due by April, 3, 2008		annum, due by April 30,
	93,963	2007		45,421
Note payable to a bank in
Taiwan, interest at 5.66% per		Note payable to a bank in
annum, due by September 7,		Taiwan, interest at 6.7% per
2008	110,211	annum, due by July 21, 2007		84,782
Note payable to a bank in		Secured Note payable to a
Taiwan, interest at 7.01% per		bank in Taiwan, interest at
annum, due by October 29,		3.67% per annum, due by
2008	88,450	January 17, 2012		843,975
Note payable to a bank in		Usance L/C payable to a
Taiwan, interest at 6.92% per		bank in Taiwan, interest at
annum, due by November 10,		7.1% per annum, due by
2008	55,816	March 21, 2007		10,920
Note payable to a bank in		Note payable to a bank in
Taiwan, interest at 6.10% per		Taiwan, interest at 5.64%
annum, due by January 8,	83,322	per annum, due by
2009		September 7, 2008		189,258
Note payable to a bank in		Secured Note payable to a
Taiwan, interest at 6% per		bank in Taiwan, interest at
annum, due by January 17,		3.94% per annum, due by		613,800
2009	71,529	August 8, 2010
Secured Note payable to a		Note payable to a bank in
bank in Taiwan, interest at		Taiwan, interest at 6% per

16

4.01% per annum, due by			annum, due by January 17,		109,450
August 8, 2010		581,504	2009
Secured Note payable to a			Note payable to a bank in
bank in Taiwan, interest at			Taiwan, interest at 5.875%
3.690% per annum, due by			per annum, due by April, 3,		208,720
January 17, 2012		758,093	2008
Short-term Note payable to a			Short-term Note payable to a
bank in Taiwan, interest at			bank in Taiwan, interest at
2.10% per annum, due by		1,157,351	2.52% per annum, due by
October 9, 2007			March 9, 2007		1,216,078
			Note payable to a bank in
			Taiwan, interest at 7.01%
			per annum, due by October		151,570
			29, 2008
			Secured Note payable to a
			bank in Taiwan, interest at
			5.195% per annum, due by		147,312
			January 15, 2007
Total		3,119,689	Total		3,751,176
Current portion	$	1,916,697	Current portion	$	1,956,752
Long-term portion	$	1,202,992	Long-term portion	$	1,794,424

NOTE L - RELATED PARTY TRANSACTIONS

Alice Tzu-Shia Hwang- As of September 30, 2007, the Company has a non interest-bearing loan from Alice Tzu-Shia Hwang, the CEO of the Company, in the amount of $2,303,168.

NOTE M - FAIR VALUE OF FINANCIAL INSTRUMENTS

The carrying amounts of cash and cash equivalents, accounts receivable, deposits and accounts payable approximate their fair value because of the short maturity of those instruments.

The carrying amounts of the Company’s long-term debt approximate their fair value because of the short maturity and/or interest rates, which are comparable to those currently available to the Company on obligations with similar terms.

NOTE N - GOING CONCERN

As shown in the accompanying financial statements, as of September 30, 2007, the Company’s current liabilities exceeded its current assets by approximately $2,424,000. These factors arise substantial doubt about

17

the Company’s ability to continue as a going concern. The Company may raise additional funding through borrowings from shareholders or financial institutions and defer the amounts due under the credit line and sales lease back transaction. Management believes that actions presently being taken to obtain additional funding provide the opportunity for the Company to continue as a going concern. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

******

18

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

The following discussion of the financial condition and results of operations should be read in conjunction with the consolidated financial statements and related notes thereto and in conjunction with the Management’s Discussion and Analysis set forth in our Annual Report on Form 10-KSB for the year ended December 31, 2006.

Forward-Looking Statements

The following discussion relates to future events and expectations and as such constitute “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. The words “believes,” “anticipates,” “plans,” “expects,” and similar expressions are intended to identify forward-looking statements. Such forward-looking statements involve known and unknown risks, uncertainties, and other factors which may cause the actual results, performance or achievements of us to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements and to vary significantly from reporting period to reporting period. These forward-looking statements were based on various factors and were derived utilizing numerous important assumptions and other factors that could cause actual results to differ materially from those in the forward-looking statements, including, but not limited to: risks and uncertainties related to the need for additional funds doing business in Asia, political risks in China and the volatility of the price of our common stock. Other factors and assumptions not identified above were also involved in the derivation of these forward-looking statements, and the failure of such other assumptions to be realized, as well as other factors, may also cause actual results to differ materially from those projected. We assume no obligation to update these forward looking statements to reflect actual results, changes in assumptions or changes in other factors affecting such forward-looking statements.

General

The Company, through Nano Superlattice Technology, Inc. – Taiwan, is in the business of developing and producing nano-scale coating technology to be applied to various mechanical tools and metal surfaces for sales to manufacturers in the computer, mechanical and molding industries. Nanotechnology, or molecular manufacturing, is a technological process designed to allow products to be manufactured lighter, stronger, cheaper, cleaner and more precisely than they would otherwise be.

The Company operates in an industry characterized by rapid technological changes. It will need additional investments and funding in order to complete the development and improvements necessary for the development and production of the nano-scale coating technology.

The Company’s business strategy is to increase its market share by first focusing on providing its superlattice nano-coating technology service to manufacturers in domestic markets, expanding into Mainland China markets, and further expanding into international markets. Since nanotechnology has a vast application range, the Company also intends to conduct further research into the many additional uses for nanotechnology with the goal of becoming an internationally recognized nanotechnology design center.

In the future, the Company expects to expand the number and type of industries it is able to service. The Company anticipates working with the developmental needs of Taiwan’s semiconductor, precision machinery and telecommunication industries to establish micro-component production, equipment and inspection technology, and micro-system assembly and testing technology. The Company also plans to integrate the design technologies of mechanical, optical, electronic, magnetic, and micro systems to be applied in future products.

19

Critical Accounting Policies and Estimates

This discussion and analysis of our financial condition and results of operations are based on our financial statements that have been prepared under accounting principles generally accepted in the United States of America. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires our management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could materially differ from those estimates. We have disclosed all significant accounting policies in Note B to the consolidated financial statements included in this Form 10-QSB.

Management’s Discussion and Analysis or Plan of Operation

The following discussion should be read in conjunction with the Consolidated Financial Statements and Notes thereto appearing elsewhere in this Form 10-QSB. The following discussion contains forward-looking statements. Our actual results may differ significantly from those projected in the forward-looking statements. Factors that may cause future results to differ materially from those projected in the forward-looking statements include, but are not limited to, those discussed in “Risk Factors” in our Annual Report on Form 10-K for the year ended December 31, 2006, and elsewhere in this Form 10-QSB.

The following table presents the consolidated results of the Company for the nine months ended September 30, 2007 and 2006. The discussion following the table compares the results for the nine months ended September 30, 2007 with those for the nine months ended September 30, 2006.

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	Three Months Ended,						Nine Months Ended,
	September 30, 2006			September 30, 2007			September 30, 2006			September 30, 2007
Sales, net	$	2,154,703		$	2,645,408		$	7,117,323		$	6,763,094
Cost of sales		1,572,944			2,370,888			5,951,936			6,345,959
Gross profit		581,759			274,520			1,165,387			417,135
General and administrative expenses		283,132			91,829			1,110,572			385,176
Income (Loss) from operations		298,627			182,691			54,815			31,959
Other (Income) expense:
Interest income		(23,747	)		(6,197	)		(24,327	)		(20,778	)
Loss on sale of fixed assets		(203,865	)		-			(203,865	)		-
Interest expense		76,917			35,688			177,970			134,259
Loss on impairment of fixed asset		-			110,052			-			110,052
Other (income) expenses		(24	)		87,887			(266	)		94,293
Minority interest		9,070			1,440			3,181			(1,443	)
Total other (income) expense		(141,649	)		228,870			(47,307	)		316,383
Income (Loss) before income taxes		440,276			(46,179	)		102,122			(284,424	)
Provision for income taxes		(62	)		15			11,258			11,689
Net income (loss)	$	440,338		$	(46,194	)	$	90,864		$	(296,113	)

21

THREE MONTHS ENDED SEPTEMBER 30, 2007 AND SEPTEMBER 30, 2006

Net Sales. Net sales for the three months ended September 30, 2007 were $2,645,408 compared to $2,154,703 for the three months ended September 30, 2006. The increase in net sales was due to the increase in sales of computer accessories.

Cost of Sales. Cost of sales for the three months ended September 30, 2007 was $2,370,888 or 89.6% of net sales, as compared to $1,572,944 or 73.0% of net sales, for the three months ended September 30, 2006. The increase in cost of sales was due to the increase in sales. The increase in cost of sales as compared to net sales was due to the sale of lower gross margin products.

General and Administrative Expenses. General and administrative expenses for the three months ended September 30, 2007 were $91,829 or 3.47% of net sales, as compared to $283,132 or 13.14% of net sales, for the three months ended September 30, 2006. The decrease in general and administrative expenses was due to decreases in salary, amortization and professional expenses. The decrease in general and administrative expenses as compared to net sales was because the decrease of salary, amortization and professional expenses.

Income (Loss) From Operations. Income (loss) from operations for the three months ended September 30, 2007 was $182,691 as compared to $298,627 for the three months ended September 30, 2006. This change was primarily the result of the reasons described above during the three months ended September 30, 2007.

Other (Income) Expense. Other (income) expense for the three months ended September 30, 2007 was $228,870 as compared to $(141,649) for the three months ended September 30, 2006. This change is primarily attributable to the increase in loss on impairment of fixed asset and decrease in loss on sale of fixed asset and other expenses.

Net Income (Loss). Net income (loss) for the three months ended September 30, 2007 was $(46,194) as compared to income of $440,338 for the three months ended September 30, 2006 primarily for the reasons described above.

NINE MONTHS ENDED SEPTEMBER 30, 2007 AND SEPTEMBER 30, 2006

Net Sales. Net sales for the nine months ended September 30, 2007 were $6,763,094 compared to $7,117,323 for the nine months ended September 30, 2006. The decrease in net sales was due to a decrease in nano-coating sales and a decrease in sales of individual wires and cables.

Cost of Sales. Cost of sales for the nine months ended September 30, 2007 was $6,345,959, or 93.8% of net sales, as compared to $5,951,936 or 83.6% of net sales, for the nine months ended September 30, 2006. The increase in cost of sales was due to the decrease in sales. The increase in cost of sales as compared to net sales was due to the sale of lower gross margin products.

General and Administrative Expenses. General and administrative expenses for the nine months ended September 30, 2007 were $385,176 or 5.7% of net sales, as compared to $1,110,572 or 15.6% of net sales, for the nine months ended September 30, 2006. The significant decrease in general and administrative expenses was due to decreases in professional expenses, depreciation and other expenses.

Income (Loss) From Operations. Income (loss) from operations for the nine months ended September 30, 2007 was $31,959 as compared to $54,815 for the nine months ended September 30, 2006. This change was primarily the result of the significant decrease in general and administrative expenses described above during the nine months ended September 30, 2007.

22

Other (Income) Expense. Other (income) expense for the nine months ended September 30, 2007 was $316,383 as compared to $(47,307) for the nine months ended September 30, 2006. This change is primarily attributable to the increase in loss on impairment of fixed asset and decrease in loss on sale of fixed assets and interest expenses.

Net Income (Loss). Net loss for the nine months ended September 30, 2007 was $(296,113) as compared to income of $90,864 for the nine months ended September 30, 2006 primarily for the reasons described above.

The terms of the sale lease-back agreement referenced below required the Company to transfer the piece of equipment to the lessor free of any liens or security interests. Since the equipment sold and leased back had been previously pledged to a Taiwan bank in connection with a line of credit, the Company is in default of the leaseback agreement. If, as a result of the breach of this agreement, the Company lost use of the equipment, such loss could materially affect the Company’s financial condition and results of operations in that the Company’s business could be disrupted until such time as the Company could replace the equipment or secure other alternatives.

Liquidity and Capital Resources

Cash and cash equivalents were $40,088 at September 30, 2007 and $207,920 at December 31, 2006. Our total current assets were $5,059,500 at September 30, 2007 as compared to $3,900,467 at December 31, 2006. Our total current liabilities were $7,483,425 at September 30, 2007 as compared to $5,488,988 at December 31, 2006. On July 29, 2005 we collateralized a line of credit with the Arc Bond Sputtering Machine which we later sold to a third party, in violation of the credit agreement, and immediately leased back the equipment and assumed an obligation from the lessor in the amount of $1,042,032. As a result of having sold equipment to the lessor subject to a lien, we are currently in default of both the line of credit, for having sold the pledged equipment, and the sale-leaseback agreement. A total amount due under both agreements as a result of the defaults is $871,637. Repayment of such amounts could materially affect our liquidity position.

We had working capital at September 30, 2007 of $(2,423,925) compared with working capital of $(1,588,521)at December 31, 2006. This decrease in working capital was to due to a decrease in cash and cash equivalents and increase in accounts payable. During the nine months ended September 30, 2007, net cash used in operations was $325,576. Net cash used in investing activities was $507,335 for equipment purchases, and net cash provided by financing activities was $667,227, which consisted of repayment of loans, partially offset by new borrowings from a related party. Net change in cash and cash equivalents was $(167,832) for the first quarter of 2007.

Capital expenditures.

Total capital expenditures during the nine months ended September 30, 2007 was $523,179.

The Company believes that, so long as the amounts due under the credit line and the sale lease back transactions can be deferred, its short-term financial needs will be met by existing working capital for at least the next twelve months, after which time we will need to obtain additional financing. We can make no assurances that we will be able to obtain additional financing, or that if we do obtain such financing, that the terms of such financing will be commercially reasonable. If we obtain additional financing, the terms of such financing may require us to sell our equity securities or enter into convertible debt arrangements. The sale of additional equity or convertible debt could result in additional dilution to our stockholders. The outcome of these uncertainties cannot be assured.

We have suffered recurring losses from operations, cash deficiencies and the inability to meet our maturing obligations without selling operating assets and restructuring debts. These issues may raise substantial concern about our ability to continue as a going concern. We may raise additional funding through borrowings from financial institutions and defer the amounts due under the credit line and sales lease back transaction. Management believes that actions presently being taken to obtain additional funding provide the opportunity for us to continue as a going concern.

23

Currency exchange fluctuations

As of September 30, 2007, the accounts of Nano Superlattice Technology, Inc.- Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollars (NTD). Such financial statements were translated into U.S. Dollars (USD) in accordance with Statement of Financial Accounts Standards (“SFAS”) No. 52, “Foreign Currency Translation”, with the NTD as the functional currency. According to the Statement, all assets and liabilities were translated at the current exchange rate, stockholder’s equity is translated at the historical rates and income statement items are translated at the weighted average exchange rate for the period. The resulting translation adjustments are reported under other comprehensive income in accordance with SFAS No. 130, “Reporting Comprehensive Income”.

As of September 30, 2007 and December 31, 2006, the exchange rates between NTD and the USD was NTD$1 = USD$0.03063 and NTD$1 = USD$$0.03069, respectively. The weighted-average rate of exchange between NTD and USD was NTD$1 = USD$0.03031 and NTD$1 = USD$$0.03075, respectively. Total translation adjustment recognized as of September 30, 2007 and December 31, 2006 is $208,737 and $220,442, respectively.

Item 3.      Controls and Procedures

Our management has evaluated, with the participation of our principal executive and financial officers, the effectiveness of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as of the end of the period covered by this report (the “Evaluation Date”). Based on this evaluation, our principal executive and financial officers have concluded, as of the Evaluation Date, that our disclosure controls and procedures were effective.

No change in our internal control over financial reporting occurred during the quarter ended September 30, 2007 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

24

PART II. OTHER INFORMATION

Item 1.	Legal Proceedings
	None.
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds
	None.
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
	31.1	Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-
		Oxley Act of 2002
	31.2	Certification of Principal Financial Officer pursuant to Section 302 of the
		Sarbanes-Oxley Act of 2002
	32	Certification of Chief Executive Officer and Principal Financial Officer pursuant
		to Section 906 of the Sarbanes-Oxley Act of 2002

25

SIGNATURES

          In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

	Nano Superlattice Technology, Inc.
Date November 19. 2007	By:	/s/ Alice Tzu-Shia Hwang
	Name: Alice Tzu-Shia Hwang
	Title: President and Chief Executive Officer
	(Principal Executive Officer)
Date November 19, 2007	By:	/s/ Chien-Fang Wang
	Name: Chien-Fang Wang
	Title: Vice President
	(Principal Financial Officer)

26

EXHIBIT INDEX

Exhibit Number	Description
31.1	Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-
	Oxley Act of 2002
31.2	Certification of Principal Financial Officer pursuant to Section 302 of the
	Sarbanes-Oxley Act of 2002
32	Certification of Chief Executive Officer and Principal Financial Officer pursuant to
	Section 906 of the Sarbanes-Oxley Act of 2002

27

EX-31.1

EXHIBIT 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER
PURSUANT TO RULE 13A-14(A)/15D-14(A)
OF THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002

          I, Alice Tzu-Shia Hwang (Principal Executive Officer), certify that:

          (1)           I have reviewed this quarterly report on Form 10-QSB for the quarter ended September 30, 2007 of Nano Superlattice Technology, Inc.;

          (2)           Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

          (3)           Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;

          (4)           The small business issuer’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the small business issuer and have:

                         (a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

                         (b) evaluated the effectiveness of the small business issuer’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

                         (c) disclosed in this report any change in the small business issuer’s internal control over financial reporting that occurred during the small business issuer’s second fiscal quarter that has materially affected, or is reasonably likely to materially affect, the small business issuer’s internal control over financial reporting; and

          (5)           The small business issuer’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuer’s auditors and the audit committee of the small business issuer’s board of directors (or persons performing the equivalent functions):

                         (a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business issuer’s ability to record, process, summarize and report financial information; and

                         (b) any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer’s internal controls over financial reporting.

November 19, 2007

/s/ Alice Tzu-Shia Hwang

Alice Tzu-Shia Hwang

President and Chairman of the Board

EX-31.2

EXHIBIT 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO RULE 13A-14(A)/15D-14(A)
OF THE SECURITIES EXCHANGE ACT OF 1934,
AS ADOPTED PURSUANT TO SECTION 302 OF
THE SARBANES-OXLEY ACT OF 2002

          I, Chien-Fang Wang (Principal Financial Officer), certify that:

          (1)           I have reviewed this quarterly report on Form 10-QSB for the quarter ended September 30, 2007 of Nano Superlattice Technology, Inc.;

          (2)           Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

          (3)           Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;

          (4)           The small business issuer’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the small business issuer and have:

                         (a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

                         (b) evaluated the effectiveness of the small business issuer’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

                         (c) disclosed in this report any change in the small business issuer’s internal control over financial reporting that occurred during the small business issuer’s second fiscal quarter that has materially affected, or is reasonably likely to materially affect, the small business issuer’s internal control over financial reporting; and

          (5)           The small business issuer’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuer’s auditors and the audit committee of the small business issuer’s board of directors (or persons performing the equivalent functions):

                         (a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business issuer’s ability to record, process, summarize and report financial information; and

                         (b) any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer’s internal controls over financial reporting.

November 19, 2007

/s/ Chien-Fang Wang               

Chien-Fang Wang

Vice President

EX-32

EXHIBIT 32

CERTIFICATION
OF
CHIEF EXECUTIVE OFFICER
AND CHIEF FINANCIAL OFFICER
PURSUANT TO 18 U.S.C. 1350
(SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002)

          I, Alice Tzu-Shia Hwang, certify, pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that the Quarterly Report on Form 10-QSB of Nano Superlattice Technology, Inc. for the quarter ended September 30, 2007 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information contained in such Quarterly Report on Form 10-QSB fairly presents, in all material respects, the financial condition and results of operations of Nano Superlattice Technology, Inc.

          I, Chien-Fang Wang, certify, pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that the Quarterly Report on Form 10-QSB of Nano Superlattice Technology, Inc. for the quarter ended September 30, 2007 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information contained in such Quarterly Report on Form 10-QSB fairly presents, in all material respects, the financial condition and results of operations of Nano Superlattice Technology, Inc.

          Pursuant to the rules and regulations of the Securities and Exchange Commission, this certification is being furnished and is not deemed filed.

November 19, 2007

/s/ Alice Tzu-Shia

Alice Tzu-Shia Hwang, President

(Principal Executive Officer)

/s/ Chien-Fang Wang

Chien-Fang Wang, Vice President

(Principal Financial Officer)