U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d)

OF THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): March 14, 2007

310 HOLDINGS, INC.

(Exact name of registrant as specified in charter)

Nevada	333-139231	20-4924000
(State or jurisdiction of incorporation or organization)	(Commission File Number)	(I.R.S. Employer Identification No.)
9903 Santa Monica Boulevard, Suite 406, Beverly Hills, California		90212
(Address of principal executive offices)		(Zip Code)

Registrant's telephone number, including area code: 310.882.5568

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Check the appropriate box below if the Form 8-K is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2 below):

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

As used in this report, the terms "we", "us", "our", "our company" or "310" refer to 310 Holdings, Inc., a Nevada corporation.

ITEM 8.01 OTHER EVENTS.

310 Holdings has determined to rescind its agreement with LED SOLUTION (NYC), Inc. As no consideration was exchanged and no formal contract was executed, this rescission does not constitute a termination of a material contract.

Item 9.01. Financial Statements and Exhibits.

(c) Exhibits

None.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated: March 14, 2007

310 HOLDINGS, INC .

By: /s/ Nicole Wright,

Nicole Wright

President & CEO