10-Q

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

FORM 10-Q

[X]	QUARTERLY REPORT UNDER TO SECTION 13 OR 15(d) OF THE SECURITIES
	EXCHANGE ACT OF 1934
	FOR THE QUARTERLY PERIOD ENDED FEBRUARY 29, 2008
OR
[   ]	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
	EXCHANGE ACT OF 1934

Commission file number 333-147755

PAW SPA INC.
(Exact name of registrant as specified in its charter)

NEVADA
(State or other jurisdiction of incorporation or organization)

1921 Denver West Court
Suite 2022
Golden, Colorado 80401
(Address of principal executive offices, including zip code.)

(303) 278-0207
(telephone number, including area code)

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 last 90 days.  YES [X]  NO [   ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer, “accelerated filer,” “non-accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer      [   ]                            Accelerated filer                                [    ]

Non-accelerated filer         [   ]                               Smaller reporting company           [X]

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

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: 5,757,900 as of April 9, 2008

PART I – FINANCIAL INFORMATION

ITEM 1.      FINANCIAL STATEMENTS

PAW SPA, INC.
(A DEVELOPMENT STAGE COMPANY)

CONTENTS

PAGE	1	CONDENSED BALANCE SHEETS AS OF FEBRUARY 29, 2008
		(UNAUDITED) AND NOVEMBER 30, 2007 (AUDITED).
PAGE	2	CONDENSED STATEMENTS OF OPERATIONS FOR THE THREE
		MONTHS ENDED FROM FEBRUARY 29, 2008 AND FEBRUARY 28, 2007
		AND FOR THE PERIOD FROM OCTOBER 21, 2005 (INCEPTION) TO
		FEBRUARY 28, 2008 (UNAUDITED).
PAGE	3	CONDENSED STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY
		(DEFICIENCY) FOR THE PERIOD FROM OCTOBER 21, 2005 (INCEPTION)
		TO FEBRUARY 29, 2008 (UNAUDITED).
PAGE	4	CONDENSED STATEMENTS OF CASH FLOWS FOR THE THREE
		MONTHS ENDED FEBRUARY 29, 2008 AND FEBRUARY 28, 2007 AND
		FOR THE PERIOD FROM OCTOBER 21, 2005 (INCEPTION) TO
		FEBRUARY 29, 2008 (UNAUDITED).
PAGES	5 - 9	NOTES TO CONDENSED UNAUDITED FINANCIAL STATEMENTS

-2-

Paw Spa, Inc.
(A Development Stage Company)
Balance Sheets
ASSETS
		February 29, 2008			November 30, 2007
		(Unaudited)			(Audited)
Current Assets
Cash	$	2,547		$	52,186
Prepaid expenses		11,333			350
Security deposit		350			350
Total Assets	$	14,230		$	52,886
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities
Accounts payable	$	358		$	7,277
Stockholder loans		12,634			17,634
Total Current Liabilities		12,992			24,911
Commitments and Contingencies		-			-
Stockholders' Equity
Preferred stock, $0.00001 par value; 100,000,000 shares authorized,
none issued and outstanding		-			-
Common stock, $0.00001 par value; 100,000,000 shares authorized,
5,757,900 and 5,757,900 shares issued and outstanding, respectively		58			58
Additional paid-in capital		84,354			81,964
Deficit accumulated during the development stage		(83,174	)		(54,047	)
Total Stockholders' Equity		1,238			27,975
Total Liabilities and Stockholders' Equity	$	14,230		$	52,886

See accompanying notes to condensed financial statements.
F-1

-3-

Paw Spa, Inc.
(A Development Stage Company)
Statements of Operations (Unaudited)
								For the Period from October
		For the Three Months Ended						21, 2005 (inception)
	February 29, 2008			February 28, 2007				February 29, 2008
Operating Expenses
Professional fees	$	10,000		$	-		$	44,277
General and administrative		18,687			1,980			35,075
Total Operating Expenses		28,687			1,980			79,352
Loss from Operations		(28,687	)		(1,980	)		(79,352	)
Other Expense
Interest expense		(440	)		(435	)		(3,822	)
Loss from Operation before Provision for Income Taxes		(29,127	)		(2,415	)		(83,174	)
Provision for Income Taxes		-			-			-
Net Loss	$	(29,127	)	$	(2,415	)	$	(83,174	)
Net Loss Per Share - Basic and Diluted	$	(0.01	)	$	(0.00	)
Weighted average number of shares outstanding
during the period - Basic and Diluted		5,757,900			5,468,744

See accompanying notes to condensed financial statements.
F-2

-4-

Paw Spa, Inc.
(A Development Stage Company)
Statement of Changes in Stockholders' Equity
For the period from October 21, 2005 (Inception) to February 29, 2008 (Unaudited)
	Preferred stock		Common stock						Deficit
	$.00001 Par		$.00001			Par Additional			accumulated during			Total
	Value		Value			paid-in			development			Subscription       Stockholder's
	Shares	Amount	Shares	Amount		capital			stage			Receivable		Deficiency
Balance October 21, 2005 (inception)	-	$              -	-		$                -	$	-	$	-		$	-		$	-
Common stock issued to founders for cash ($0.00001 per share)	-	-	5,000,000		50		-		-			-			50
Net loss for the period October 21, 2005 (inception ) to November 30, 2005	-	-	-		-		-		(15,434	)		-			(15,434	)
Balance November 30, 2005	-	-	5,000,000		50		-		(15,434	)		-			(15,384	)
Common stock issued for cash ($0.00001 per share)	-	-	394,900		4		39,486		-			(12,490	)		27,000
Net loss, November 30, 2006	-	-	-		-		-		(4,811	)		-			(4,811	)
Balance November 30, 2006 (restated)	-	-	5,394,900		54		39,486		(20,245	)		(12,490	)		6,805
In kind contribution of services	-	-	-		-		2,800		-						2,800
In kind contribution	-	-	-		-		3,382		-						3,382
Common stock issued for cash ($0.00001 per share)	-	-	363,000		4		36,296		-			12,490			48,790
Net loss, November 30, 2007	-	-	-		-		-		(33,802	)		-			(33,802	)
Balance November 30, 2007	-	-	5,757,900		58		81,964		(54,047	)		-			27,975
In kind contribution of services	-	-	-		-		1,950		-			-			1,950
In kind contribution	-	-	-		-		440		-			-			440
Net loss, February 29, 2008	-	-	-		-		-		(29,127	)		-			(29,127	)
Balance, February 29, 2008	-	-	5,757,900		$            58	$	84,354	$	(83,174	)	$	-		$	1,238

See accompanying notes to condensed financial statements.
F-3

-5-

Paw Spa, Inc.
(A Development Stage Company)
Statements of Cash Flows (Unaudited)
								For the Period from October 21, 2005
		For the Three Month Ending						(inception) to
	February 29, 2008			February 28, 2007				February 29, 2008
Cash Flows From Operating Activities:
Net Income (Loss)	$	(29,127	)	$	(2,415	)	$	(83,174	)
Adjustments to reconcile net loss to net cash used in operations
In-kind contribution		2,390			2,385			8,572
Changes in operating assets and liabilities:
Increase in prepaid expenses and deposits		(10,983	)		-			(11,683	)
Increase/(Decrease) in accounts payable		(6,919	)		-			358
Net Cash (Used In) Operating Activities		(44,639	)		(30	)		(85,927	)
Cash Flows From Financing Activities:
Proceeds from stockholder loans		-			-			17,634
Repayment of stockholder loans		(5,000	)		-			(5,000	)
Proceeds from issuance of common stock		-			24,790			75,840
Net Cash Provided by (Used in) Financing Activities		(5,000	)		24,790			88,474
Net Increase (Decrease) in Cash		(49,639	)		24,760			2,547
Cash at Beginning of Period/Year		52,186			27,151			-
Cash at End of Period/Year	$	2,547		$	51,911		$	2,547
Supplemental disclosure of cash flow information:
Cash paid for interest	$	-		$	-		$	-
Cash paid for taxes	$	-		$	-		$	-

See accompanying notes to condensed financial statements.
F-4

-6-

PAW SPA, INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO CONDENSED FINANCIAL STATEMENTS
AS OF FEBRUARY 29, 2008
(Unaudited)

NOTE 1SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

(A) Basis of Presentation

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

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

Activities during the development stage include developing the business plan and raising capital.

(B) Use of Estimates

In preparing financial statements in conformity with generally accepted accounting principles, management is required 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 revenues and expenses during the reported period. Actual results could differ from those estimates.

(C) Cash and Cash Equivalents

For purposes of the cash flow statements, the Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents.

(D) Loss Per Share

Basic and diluted net loss per common share is computed based upon the weighted average common shares outstanding as defined by Financial Accounting Standards No. 128, “Earnings per Share.” As of February 29, 2008 and February 28, 2007, respectively, there were no common share equivalents outstanding.

(E) Income Taxes

The Company accounts for income taxes under the Statement of Financial Accounting Standards No. 109, “Accounting for Income Taxes” (“Statement 109”). Under Statement 109, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their

F-5

-7-

PAW SPA, INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO CONDENSED FINANCIAL STATEMENTS
AS OF FEBRUARY 29, 2008
(Unaudited)

respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under Statement 109, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

(F) Business Segments

The Company operates in one segment and therefore segment information is not presented.

(G) Advertising and Promotional Expense

Advertising and other product-related costs are charged to expense as incurred. Advertising expense for the period ended February 29, 2008 and February 28, 2007 was $4,000 and $0, respectively.

(H) Recent Accounting Pronouncements

In September 2006, the FASB issued SFAS No. 157, “Fair Value Measurements”. The objective of SFAS 157 is to increase consistency and comparability in fair value measurements and to expand disclosures about fair value measurements. SFAS 157 defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosures about fair value measurements. SFAS 157 applies under other accounting pronouncements that require or permit fair value measurements and does not require any new fair value measurements. The provisions of SFAS No. 157 are effective for fair value measurements made in fiscal years beginning after November 15, 2007. The adoption of this statement did not have a material effect on the Company's future reported financial position or results of operations.

In February 2007, the Financial Accounting Standards Board (FASB) issued SFAS No. 159, “The Fair Value Option for Financial Assets and Financial Liabilities – Including an Amendment of FASB Statement No. 115”. This statement permits entities to choose to measure many financial instruments and certain other items at fair value. Most of the provisions of SFAS No. 159 apply only to entities that elect the fair value option. However, the amendment to SFAS No. 115 “Accounting for Certain Investments in Debt and Equity Securities” applies to all entities with available-for-sale and trading securities. SFAS No. 159 is effective as of the beginning of an entity’s first fiscal year that begins after November 15, 2007. Early adoption is permitted as of the beginning of a fiscal year that begins on or before November 15, 2007, provided the entity also elects to apply the provision of SFAS No. 157, “Fair Value Mea surements”. The adoption of this statement did not have a material effect on the Company's financial statements.

F-6

-8-

PAW SPA, INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO CONDENSED FINANCIAL STATEMENTS
AS OF FEBRUARY 29, 2008
(Unaudited)

In December 2007, the Financial Accounting Standards Board (FASB) issued SFAS No. 160, “Noncontrolling Interests in Consolidated Financial Statements – an amendment of ARB No. 51”. This statement improves the relevance, comparability, and transparency of the financial information that a reporting entity provides in its consolidated financial statements by establishing accounting and reporting standards that require; the ownership interests in subsidiaries held by parties other than the parent and the amount of consolidated net income attributable to the parent and to the noncontrolling interest be clearly identified and presented on the face of the consolidated statement of income, changes in a parent’s ownership interest while the parent retains its controlling financial interest in its subsidiary be accounted for consistently, when a subsidiary is deconsolidated, any retained nonco ntrolling equity investment in the former subsidiary be initially measured at fair value, entities provide sufficient disclosures that clearly identify and distinguish between the interests of the parent and the interests of the noncontrolling owners. SFAS No. 160 affects those entities that have an outstanding noncontrolling interest in one or more subsidiaries or that deconsolidate a subsidiary. SFAS No. 160 is effective for fiscal years, and interim periods within those fiscal years, beginning on or after December 15, 2008. Early adoption is prohibited. The adoption of this statement is not expected to have a material effect on the Company's financial statements.

NOTE 2          STOCKHOLDERS’ EQUITY

(A) In-Kind Contribution

For the period ended February 29, 2008 the shareholder of the Company contributed services having a fair value of $1,950. (See Note 3)

During the period ended February 29, 2008, the Company recorded $440 of imputed interest related to shareholder loans payable (See Note 3).

For the year ended November 30, 2007 the shareholder of the Company contributed services having a fair value of $2,800. (See Note 3)

During the year ended November 30, 2007, the Company recorded $3,382 of imputed interest related to shareholder loans payable (See Note 3).

F-7

-9-

PAW SPA, INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO CONDENSED FINANCIAL STATEMENTS
AS OF FEBRUARY 29, 2008
(Unaudited)

(B) Common Stock Issued for Cash

For the year ended November 30, 2007 the Company issued 363,000 shares of common stock for cash of $36,300 ($0.10 per share).

During 2006, the Company issued 394,900 shares of common stock for cash of $39,490 ($0.10 per share).

On October 21, 2005, the Company issued 5,000,000 shares of common stock to its founders for cash of $50 ($0.00001 per share).

NOTE 3           RELATED PARTY TRANSACTIONS

During 2005, a shareholder loaned $17,634 to the Company. As of February 29, 2008, a $5,000 payment has been made towards the loan, of which $12,634 remains outstanding. This loan is non-interest bearing, not collateralized, and due on demand. As of February 29, 2008, the Company recorded $3,882 of imputed interest at 10% related to the shareholder loan payable.

A stockholder of the Company contributed $4,750 of services to the Company from inception (See Note 2).

During 2007, the Company paid $5,000 to its president for services under his employment agreement.

NOTE 4           GOING CONCERN

As reflected in the accompanying financial statements, the Company is in the development stage with no operations, has a net loss of $83,174 for the period from October 21, 2005 (inception) to February 29, 2008, and has negative cash flow from operations of $85,927 from inception. This raises substantial doubt about its ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Management believes that actions presently being taken to obtain additional funding and implement its strategic plans provide the opportunity for the Company to continue as a going concern.

F-8

-10-

PAW SPA, INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO CONDENSED FINANCIAL STATEMENTS
AS OF FEBRUARY 29, 2008
(Unaudited)

NOTE 5           COMMITMENTS AND CONTINGENCIES

(A) Employment Agreement

The Company entered into an employment agreement with its President on March 14, 2006. The agreement calls for compensation at an hourly rate of $30 per hour and is valid until written notice of termination.

(B) Operating Lease

On December 1, 2007, the Company executed a two-year non-cancelable operating lease for a vehicle for use in its pet care services. The lease expires on December 1, 2009.

Future minimum annual rental payments are as follows:

Year Ended November 30,
2008	$	4,200
2009		3,150
Total Minimum Lease Payments	$	7,350

F-9

-11-

ITEM 2.      MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.

     This section of the report includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words such as believe, expect, estimate, anticipate, intend, project, and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements which apply only as of the date of this report. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

Plan of Operation

     We are a start-up corporation and have not yet generated or realized any revenues from our business operations. We raised $75,790 gross proceeds through a private placement. We believe the amount raised will fund operations for at least one year.

     Our auditors have issued a going concern opinion. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months.

     We will not be conducting any product research or development. Furthermore, we do not expect significant changes in the number of employees. Our specific goal is to continue to implement our marketing plan and to generate revenue. We intend to accomplish these goals through the following milestones:

     1. We intend to maintain our office at Mr. Cockerill’s residence. We believe that we have acquired the equipment we need to begin operations. We do not intend to hire employees. Our sole officer and director will handle our administrative duties. In addition, he will increase the time that he spends concerning business operations.

     2. We intend to contact pet grooming trade associations including the National Dog Groomers Association of America, Inc (NDGAA) or the International Society of Canine Cosmetologists (ISCC). We plan to attend industry trade shows that are oriented towards pet services and products. We will also hire an outside web designer to begin development of the website. The negotiation of alliances with service providers and the development of the website will be ongoing during the life of our operations. As more services are added and as our client database expands, we will have to be continually upgrading the website including posting client testimonials and pet photographs for enhancement. We believe that it will cost up to $5,000 in order to have our website initially operational and $5,000 to have our database initially ready to receive information. The initial operation of the website and database will depend upo n revenues generated.

     3. Per our marketing campaign, we have begun marketing our services in the greater Denver area through traditional sources such as coupons and flyers/mailers. We have contracted with an independent call center for follow up contact and to set appointments. We also intend to attend trade shows and conferences. We intend to target pet owners to become potential users of our grooming services. In addition, our president, Edd Cockerill, will aggressively develop a key database of past

-12-

customers and contacts. We may utilize inbound links that connect directly to our website from other sites. Potential clients can simply click on these links to become connected to our website from search engines and community and affinity sites. We believe it will cost a minimum of $10,000 for our marketing campaign. Marketing is an ongoing matter that will continue during the life of our operations. We also believe that we should begin to see results from our marketing campaign within 60 days from its initiation.

     4. Our marketing program will combine sourcing out service providers as well as clients to utilize those services. The process of sourcing out service providers includes identifying commercial pet service organizations and seeking alliances. This process will be ongoing during the life of our operations. Sourcing potential clients may consist of telephone surveys and may contain questions that would qualify the potential clients. We intend to look into the databases of pet trade journals, business magazines, newspapers, trade magazines as well as telephone directories. The cost to source and analyze all of the material to identify suitable candidates to develop and maintain the database is yet to be determined.

     In summary, we should be in full operation and receiving orders within 30 days. We estimate that we will generate revenue 60 days after beginning full operations.

     Until our website is fully operational, we believe that client growth will be through specific local mailings and follow up telephone calls. We believe that once our website is operational and we are providing grooming services, potential clients will utilize our services for their pet needs.

     If we are unable to attract clients to use our mobile pet-grooming services, we may have to suspend or cease operations. If we cannot generate sufficient revenues to continue operations, we will suspend or cease operations. If we cease operations, we do not know what we will do and we do not have any plans to do anything else.

Limited Operating History; Need for Additional Capital

     There is no historical financial information about us upon which to base an evaluation of our performance. We have not generated revenues since our inception on October 21, 2005. We cannot guarantee we will be successful in our business plans. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price increases in services.

     To become profitable and competitive, we first have to attract customers and generate revenues.

We may need additional capital to operate during the next twelve months. We have no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.

-13-

Liquidity and Capital Resources

     As of the date of this report, we have yet to generate any revenues from business operations.

     Edd Cockerill, our president, has provided services to us. Since June 1, 2007, we have paid Mr. Cockerill $1,000 per month through October, 2007 for a total of $5,000. He is not expected to loan funds to us to finance operations.

     As of February 29, 2008, our total assets were $14,230, and our total liabilities were $12,992. We had cash of $2,547.

     If we need additional cash and can't raise it, we will either have to suspend operations until we do raise the cash, or cease operations entirely. Our auditors have issued a going concern opinion. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months, unless we obtain additional capital to pay our bills. This is because we have not generated any revenues and no revenues are anticipated until we begin operations.

Results of Operations

     From our date of inception, October 21, 2005, we have sold 5,757,900 shares of our common stock and raised $75,790 in gross proceeds for our planned operations.

     We have not generated any revenue. Our expenses from inception were $79,352.

     We have not initiated operations but anticipate doing so in the next 30 days.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

     We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 4. CONTROLS AND PROCEDURES.

Evaluation of Disclosure Controls and Procedures

     Our Principal Executive Officer and Principal Financial Officer, after evaluating the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered by this report, have concluded that, based on the evaluation of these controls and procedures, that our disclosure controls and procedures were effective.

-14-

Controls and Procedures over Financial Reporting

     We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

PART II. OTHER INFORMATION

ITEM 6.     EXHIBITS.

     The following documents are included herein:

Exhibit No.	Document Description
31.1	Certification of Principal Executive Officer and Principal Financial Officer pursuant to Rule 13a-15(e) and 15d-15(e), promulgated under the Securities and Exchange Act of 1934, as amended.
32.1	Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Chief Executive Officer and Chief Financial Officer).

-15-

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following person on behalf of the Registrant and in the capacities on this 14^th day of April, 2008.

PAW SPA, INC.

BY:   EDD COCKERILL 
         Edd Cockerill
         President, Principal Executive Officer, Treasurer,
         Principal Financial Officer, Principal Accounting
         Officer and sole member of the Board of Directors

-16-

EXHIBIT INDEX

Exhibit No. Document Description

31.1	Certification of Principal Executive Officer and Principal Financial Officer pursuant to Rule 13a-15(e) and 15d-15(e), promulgated under the Securities and Exchange Act of 1934, as amended.
32.1	Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Chief Executive Officer and Chief Financial Officer).

-17-

EX-31.1

Exhibit 31.1

SARBANES-OXLEY SECTION 302(a) CERTIFICATION

Principal Executive Officer and Principal Financial Officer

I, Edd Cockerill, certify that:

1.	I have reviewed this 10-Q for the year ending February 29, 2008 of Paw Spa 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 registrant as of, and for, the periods presented in this report;
4.	I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant 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 registrant, 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 registrant'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 registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting..
5.	I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant'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 registrant'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 registrant's internal control over financial reporting.

Date: April 14, 2008

EDD COCKERILL
Edd Cockerill
Principal Executive Officer and Principal Financial Officer

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO
18 U.S.C. Section 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

     In connection with the Quarterly Report of Paw Spa Inc. (the "Company") on Form 10-Q for the period ended February 29, 2008 as filed with the Securities and Exchange Commission on the date here of (the "report"), I, Edd Cockerill, Chief Executive Officer and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
(2)	The information contained in this Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Dated this 14^th day of April, 2008.

EDD COCKERILL
Edd Cockerill
Chief Executive Officer and Chief Financial Officer