UNITED STATES BANKRUPTCY COURT
NORTHERN DISTRICT OF GEORGIA			Exhibit 99.1
NEWNAN DIVISION
	}	CASE NUMBER
	}	02-10835
	}
The NewPower Company, et. al.	}	JUDGE W. Homer Drake, Jr.
	}
DEBTORS	}	CHAPTER 11
DEBTOR'S MONTHLY FINANCIAL REPORTS (BUSINESS)
FOR THE PERIOD
FROM  8/31/2007 to 9/30/2007
Comes now the above-named debtor and files its Periodic Financial Reports in accordance
with the Guidelines established by the United States Trustee and FRBP 2015.
		Paul Ferdinands
		Attorney for Debtor
Debtor's Address		Attorney's Address
and Phone Number		and Phone Number
P.O. Box 17296		191 Peachtree St.
Stamford, Ct 06907		Atlanta, GA 30303
Tel: (203) 329-8412		Tel: (404) 572-4600

NewPower Holdings, Inc.
Case Number:  02-10835	Post Petition
	Totals
For Period from August 31, 2007 to September 30, 2007
Opening Cash Balance -8/31/07	$             1,679
Inflows:
Customer Collections
Collateral Returned
-Sureties
-Security  Deposits
Sale Proceeds/Interest Income/Other	6
Total Inflows	6
		Distribution of Outflows
Outflows:		NewPower	The NewPower
Post Petition:		Holdings, Inc.	Company
Professionals - Bankruptcy	9	9
Consulting Fees
Lockbox Fees	0	0
Supplies & Misc
Rent	0	0
Insurance
Utilities (Heat, Hydro, Phone, etc.)	1	1
Payroll (inlcuding tax payments & fees)	11	11
T&E Reimbursements
State Tax Payments	1	1
Distribution to Equity
Total Outflows	23	23
Net Cash Flows	(17)
Closing Cash Balance	$             1,662
Amount of Cash Balance in  Reserve for
Classes 8 -12

Attachment 1

NewPower Holdings, Inc.
Case Number: 02-10835
Monthly Accounts Receivable Aging and Reconciliation
For Period from August 31, 2007 to September 30, 2007
Amounts in $000's
Accounts Receivable at Petition Date:	$75,200
Beginning of Month Balance*  - Gross	$13,476	(per 8/31/07 G/L)
PLUS:  Current Month New Billings	-
LESS:  Collections During the Month	-
End of Month Balance - Gross	$13,476	(per 9/30/07 G/L)
Allowance for Doubtful Accounts	(13,476)
End of Month Balance - Net of Allowance	$     -
Note:	The accounts receivable aging below relates only to deliveries to customers subsequent to the June 11, 2002 petition date.
	AR Aging for Post Petition Receivables
	Current	> 30 days	> 60 days	Total
	$         -	$          -	$     111	$     111

Attachment 2

NewPower Holdings, Inc.
Case Number: 02-10835
Monthly Accounts Payable and Secured Payments Report
For Period from August 31, 2007 to September 30, 2007
Amounts in $000's
See attached System Generated A/P reports as of 9/30/2007 (Attachments 2A and 2B).
Beginning of Period Balance	$       59	(per 8/31/07 G/L)
PLUS:  New Indebtedness Incurred	75
LESS:  Amounts Paid on A/P& taxes	(75)
End of Month Balance	$       59	(per 9/30/07 G/L)

The New Power Company Vendor Balance Detail as of September 30, 2007

	Type	Date	Amount	Balance
Archivesone				0.00
	Bill	09/23/2007	494.34	494.34
	Bill Pmt -Check	09/23/2007	-494.34	0.00
Total Archivesone			0.00	0.00
AT&T				0.00
	Bill	09/13/2007	137.88	137.88
	Bill Pmt -Check	09/13/2007	-137.88	0.00
	Bill	09/23/2007	277.83	277.83
	Bill	09/23/2007	10.60	288.43
	Bill Pmt -Check	09/23/2007	-277.83	10.60
	Bill Pmt -Check	09/23/2007	-10.60	0.00
Total AT&T			0.00	0.00
Commissioner of Revenue Services, Ct				0.00
	Bill	09/14/2007	1,000.00	1,000.00
	Bill Pmt -Check	09/14/2007	-1,000.00	0.00
Total Commissioner of Revenue Services, Ct			0.00	0.00
D'Arcangelo & Co. LLP				0.00
	Bill	09/23/2007	6,750.00	6,750.00
	Bill Pmt -Check	09/23/2007	-6,750.00	0.00
Total D'Arcangelo & Co. LLP			0.00	0.00
epiq Systems				0.00
	Bill	09/23/2007	387.49	387.49
	Bill Pmt -Check	09/23/2007	-387.49	0.00
Total epiq Systems			0.00	0.00
Kaster Moving Co. Inc.				0.00
	Bill	09/23/2007	82.50	82.50
	Bill Pmt -Check	09/23/2007	-82.50	0.00
Total Kaster Moving Co. Inc.			0.00	0.00
King and Spalding				0.00
	Bill	09/23/2007	2,431.35	2,431.35
	Bill Pmt -Check	09/23/2007	-2,431.35	0.00
Total King and Spalding			0.00	0.00
Mesirow Financial Services, Inc				0.00
	Bill	09/30/2007	60,000.00	60,000.00
	Bill Pmt -Check	09/30/2007	-60,000.00	0.00
Total Mesirow Financial Services, Inc			0.00	0.00
Ms. Patricia Foster				0.00
	Bill	09/23/2007	877.76	877.76
	Bill Pmt -Check	09/23/2007	-877.76	0.00
Total Ms. Patricia Foster			0.00	0.00
			0.00	0.00
TOTAL

The New Power Company unpaid Vendor Detail as of September 30, 2007

Name	Balance
Franchise Tax Liability	55,465.00
Payroll Tax Liablility	3,215.12
	58,680.12

Attachment 3

NewPower Holdings, Inc.
Case Number: 02-10835
Inventroy and Fixed Assets Report
For Period from August 31, 2007 to September 30, 2007
Amounts in $000's
Inventory Report
Inventory Balance at Petition Date	$15,587
Inventory at Beginning of Period	$         -	(per 8/31/07 G/L)
PLUS:  Inventrory Purchased	-
LESS:  Inventory Used or Sold	-
End of Month Balance	$         -	(per 9/30/07 G/L)
Inventory is generally costed at the lower of cost or market.  By the end of July 2002 we had sold all of our gas inventory either to retail customers or financial buyers as part of our asset sales.
Fixed Asset Report
Book Value at Petition Date	$ 1,238
Our fixed assets at petition date consisted of office furniture and equipment.  These assets were transferred to our lessor in June 2002 as part of the settlement of our lease obligation.
Fixed Assets at Beginning of Period	$         -
Less:  Depreciation Expense	-
Less:  Dispositions	-
Add:  Purchases	-
Fixed Assets at End of Period	$         -

Attachment 4

Page 1 of 3

Name of Debtor :	NewPower Holdings Inc.
Case # :	02-10835
Reporting Period:	9/01/2007-9/30/2007
Name of Bank:	JP Morgan Chase
Branch:	New York ABA # 021000021
Account Name:	The New Power Company Concentration Account
Account Number:
Purpose of Account:	Concentration Account
Beginning Balance	$          571,129.38
Total Deposits	$             2,027.64
Total Payments	$            19,984.43
Closing Balance	$          553,172.59
Service Charges	$                  91.04
First Check issued this Period		N/A
Last Check issued this Period		N/A
Total # of checks issued this Period		N/A

Attachment 4

Page 2 of 3

Name of Debtor :	NewPower Holdings Inc.
Case # :	02-10835
Reporting Period:	9/01/2007-9/30/2007
Name of Bank:	JP Morgan Chase
Branch:	New York ABA # 021000021
Account Name:	The New Power Company
Account Number:
Purpose of Account:	Money Market
Beginning Balance	$        1,128,843.78
Total Deposits	$              1,696.48	Interest Income
Total Payments	$              2,654.08	Payroll Taxes
Closing Balance	$        1,127,886.18
Service Charges	$                        -
First Check issued this Period		N/A
Last Check issued this Period		N/A
Total # of checks issued this Period		N/A

Attachment 4

Page 3 of 3

Name of Debtor :	NewPower Holdings Inc.
Case # :	02-10835
Reporting Period:	9/01/2007-9/30/2007
Name of Bank:	JP Morgan Chase
Branch:	Syracuse, NY
Account Name:	The New Power Company
Account Number:
Purpose of Account:	Controlled Disbursements (A/P)
Beginning Balance	$0.00
Total Deposits	$19,893.38
Total Payments	$19,893.38
Closing Balance	$0.00
Service Charges	N/A
First Check issued this Period		201114
Last Check issued this Period		201128
Total # of checks issued this Period		15

Exhibit 5

The New Power Company Check Detail September 2007

Num	Date	Name	Paid Amount
201114	09/13/2007	CT Commissioner of Revenue Services	504.16
201115	09/13/2007	United States Treasury	2,654.08
201115	09/13/2007	M. Patricia Foster	3,704.73
201116	09/13/2007	AT&T	137.88
201117	09/14/2007	Commissioner of Revenue Services, Ct	1,000.00
201118	09/23/2007	Ms. Patricia Foster	877.76
201119	09/23/2007	AT&T	277.83
201120	09/23/2007	AT&T	10.60
201121	09/23/2007	D'Arcangelo & Co. LLP	6,750.00
201122	09/23/2007	epiq Systems	387.49
201123	09/23/2007	Kaster Moving Co. Inc.	82.50
201124	09/23/2007	King and Spalding	2,431.35
201125	09/23/2007	Archivesone	494.34
201126	09/23/2007	void	void
201127	09/30/2007	M. Patricia Foster	3,704.73
201128	09/30/2007	Mesirow Financial Services, Inc	60,000.00

Attachment 6

NewPower Holdings, Inc.
Case Number: 02-10835
Monthly Tax Report
For Period from August 31, 2007 to September 30, 2007
Amounts in $000's
Taxes Paid During the Month
Employment Taxes	3.2
Connecticut State Tax	1.0
Taxes Owed and Due
Payroll Tax Liability	3.2

Attachment 7A

NewPower Holdings, Inc.
Case Number: 02-10835
Summary of Officer Compensation / Summary of Personnel and Insurance Coverages
For Period from August 31, 2007 to September 30, 2007
Amounts in $000's
Summary of Officer Compensation
See supplemental attachment.
Personnel Report
	Full Time	Part Time
# of Employees at beginning of period		1
# hired during the period	-	-
# terminated/resigned during period	-	-
# employees on payroll - end of period	0	1
# of employees on temporary consulting assignments		0
Confirmation of Insurance
See supplemental attachment.*
* Omitted

Attachment 7B

(Supplemental)

Payments made to insiders 9/01/07 - 9/30/07
Payments are in gross amts
	Title	Amount	Date	Type
	President & CEO	$     5,208.33	9/13/2007	Salary for pay period 9/01 -9/15
		$     5,208.33	9/302007	Salary for pay period 9/16 -9/3
		$    10,416.67