Unassociated Document

JULY 31, 2007

Report of Registered Independent Auditors			F-2

Financial Statements-

Balance Sheet as of July 31, 2007			F-3

Statements of Operations for the Period Ended July 31, 2007, and Cumulative from Inception			F-4

Statement of Stockholder’s Equity for the Period from Inception Through July 31, 2007			F-5

Statements of Cash Flows for the Period Ended July 31, 2007, and Cumulative from Inception			F-6

Notes to Financial Statements July 31, 2007			F-7

F-1

REPORT OF REGISTERED INDEPENDENT AUDITORS

To the Board of Directors and Stockholders

of ERE Management, Inc.:

We have audited the accompanying balance sheet of ERE Management, Inc. (a Nevada corporation in the development stage) as of July 31, 2007, and the related statements of operations, stockholder’s equity, and cash flows for the period ended July 31, 2007, and from inception (May 29, 2007) through July 31, 2007. These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with standards of the Public Company Accounting Oversight Board (United States of America). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of ERE Management, Inc. as of July 31, 2007, and the results of its operations and its cash flows for the period ended July 31, 2007, and from inception (May 29, 2007) through July 31, 2007, in conformity with accounting principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company is in the development stage, and has not established any source of revenue to cover its operating costs. As such, it has incurred an operating loss since inception. Further, as of July 31, 2007, the cash resources of the Company were insufficient to meet its planned business objectives. These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plan regarding these matters is also described in Note 2 to the financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Respectfully submitted,

/s/ Davis Accounting Group P.C.

Cedar City, Utah,

October 26, 2007.

F-2

ERE MANAGEMENT, INC.
(A DEVELOPMENT STAGE COMPANY)
BALANCE SHEET (NOTE 2)
AS OF JULY 31, 2007

	2007
ASSETS
Current Assets:
Cash in bank	$	20,000
Total current assets		20,000
Other Assets:
Deferred offering costs		3,750
Total other assets		3,750
Total Assets	$	23,750

LIABILITIES AND STOCKHOLDER'S EQUITY
Current Liabilities:
Accounts payable - Trade	$	499
Accrued liabilities		5,250
Total current liabilities		5,749
Total liabilities		5,749
Commitment and Contingencies
Stockholder's Equity:
Common stock, par value $0.001 per share, 20,000,000 shares
authorized; 1,600,000 shares issued and outstanding		1,600
Additional paid-in capital		18,400
(Deficit) accumulated during the development stage		(1,999	)
Total stockholder's equity		18,001
Total Liabilities and Stockholder's Equity	$	23,750

The accompanying notes to the financial statements

are an integral part of this balance sheet.

F-3

ERE MANAGEMENT, INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF OPERATIONS (NOTE 2)
FOR THE PERIOD ENDED JULY 31, 2007, AND
CUMULATIVE FROM INCEPTION (MAY 29, 2007)
THROUGH JULY 31, 2007

	Period Ended			Cumulative
	July 31,			From
	2007			Inception

Revenues	$	-		$	-

Expenses:
General and administrative-
Professional fees		1,999			1,999
(Loss) from Operations		(1,999	)		(1,999	)
Other Income (Expense)		-			-
Provision for Income Taxes		-			-
Net (Loss)	$	(1,999	)	$	(1,999	)
(Loss) Per Common Share:
(Loss) per common share - Basic and Diluted	$	(0.00	)

Weighted Average Number of Common Shares
Outstanding - Basic and Diluted		400,000

The accompanying notes to financial statements are
an integral part of these statements.

F-4

ERE MANAGEMENT, INC.

(A DEVELOPMENT STAGE COMPANY)

STATEMENT OF STOCKHOLDER'S EQUITY (NOTE 2)

FOR THE PERIOD FROM INCEPTION (MAY 29, 2007)

THROUGH JULY 31, 2007

							(Deficit)
							Accumulated
					Additional		During the
	Common stock				Paid-in		Development
Description	Shares		Amount		Capital		Stage			Totals

Balance - May 29, 2007		-	$	-	$	-	$	-		$	-

Common stock issued for cash		1,600,000		1,600		18,400		-			20,000

Net (loss) for the period		-		-		-		(1,999	)		(1,999	)

Balance - July 31, 2007		1,600,000	$	1,600	$	18,400	$	(1,999	)	$	18,001

The accompanying notes to the financial statements

are an integral part of this financial statement.

F-5

ERE MANAGEMENT, INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF CASH FLOWS (NOTE 2)
FOR THE PERIOD ENDED JULY 31, 2007, AND
CUMULATIVE FROM INCEPTION (MAY 29, 2007)
THROUGH JULY 31, 2007

	Period Ended			Cumulative
	July 31,			From
	2007			Inception

Operating Activities:
Net (loss)	$	(1,999	)	$	(1,999	)
Adjustments to reconcile net (loss) to net cash
provided by operating activities:
Changes in assets and liabilities-
Accounts payable - Trade		499			499
Accrued liabilities		5,250			5,250
Net Cash Provided by Operating Activities		3,750			3,750
Investing Activities:
Cash provided by investing activities		-			-
Net Cash Provided by Investing Activities		-			-
Financing Activities:
Issuance of common stock for cash		20,000			20,000
Deferred offering costs		(3,750	)		(3,750	)
Net Cash Provided by Financing Activities		16,250			16,250
Net Increase in Cash		20,000			20,000
Cash - Beginning of Period		-			-
Cash - End of Period	$	20,000		$	20,000
Supplemental Disclosure of Cash Flow Information:
Cash paid during the period for:
Interest	$	-		$	-
Income taxes	$	-		$	-

The accompanying notes to the financial statements

are an integral part of these financial statements.

F-6

ERE MANAGEMENT, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

JULY 31, 2007

(1) Summary of Significant Accounting Policies

General Organization and Business

ERE Management, Inc. (the “Company”) is a Nevada corporation in the development stage. The Company was incorporated under the laws of the State of Nevada on May 29, 2007. The business plan of the Company is to develop software, specializing in providing sales tool solutions for the real estate industry. More specifically, the Company has developed an online Content Management Systems (“CMS”) that enables real estate agents to easily build a website to showcase their listings. In addition, there are several opportunities the Company plans to consider for future developments to enhance the Real Estate CMS. The accompanying financial statements of ERE Management, Inc. were prepared from the accounts of the Company under the accrual basis of accounting.

In addition, the Company has commenced a capital formation activity to effect a Registration Statement on Form SB-2 with the Securities and Exchange Commission (“SEC”), and raise capital of up to $60,000 from a self-underwritten offering of 1,200,000 shares of newly issued common stock in the public markets. The Company is currently in the process of preparing the Registration Statement on Form SB-2, and has not yet filed it with the SEC.

Cash and Cash Equivalents

For purposes of reporting within the statement of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, and all highly liquid investments instruments purchased with a maturity of three months or less to be cash and cash equivalents.

Revenue Recognition

The Company is in the development stage and has yet to realize revenues from operations. It plans to realize revenues from product sales when the products are delivered to customers, and collection is reasonably assured. For product support and product software updates, the Company plans to realize revenues when completion of services have occurred, provided there is persuasive evidence of an agreement, acceptance has been approved by its customers, the fee is fixed or determinable based on the completion of stated terms and conditions, and collection of any related receivable is probable.

Impairment of Long-Lived Assets

The Company evaluates the recoverability of long-lived assets and the related estimated remaining lives at each balance sheet date. The Company records an impairment or change in useful life whenever events or changes in circumstances indicate that the carrying amount may not be recoverable or the useful life has changed. For the period ended July 31, 2007, no events or circumstances occurred for which an evaluation of the recoverability of long-lived assets was required.

F-7

ERE MANAGEMENT, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

JULY 31, 2007

Loss per Common Share

Basic loss per share is computed by dividing the net loss attributable to the common stockholders by the weighted average number of shares of common stock outstanding during the period. Fully diluted loss per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common shares had been issued and if the additional common shares were dilutive. There were no dilutive financial instruments issued or outstanding for the period ended July 31, 2007.

The Company has not issued any options or warrants since inception.

Deferred Offering Costs

The Company defers as other assets the direct incremental costs of raising capital until such time as the offering is completed. At the time of the completion of the offering, the costs are charged against the capital raised. Should the offering be terminated, deferred offering costs are charged to operations during the period in which the offering is terminated. As of July 31, 2007, the Company incurred deferred offering costs of $3,750.

Income Taxes

Income taxes are provided in accordance with SFAS No. 109, “Accounting for Income Taxes (“SFAS 109”).” Under SFAS 109, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences.

The Company maintains a valuation allowance with respect to deferred tax assets. The Company establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carryforward period under the Federal tax laws.

Changes in circumstances, such as the Company generating taxable income, could cause a change in judgment about the realizability of the related deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate.

Fair Value of Financial Instruments

The Company estimates the fair value of financial instruments using the available market information and valuation methods. Considerable judgment is required in estimating fair value. Accordingly, the estimates of fair value may not be indicative of the amounts the Company could realize in a current market exchange. As of July 31, 2007, the carrying value of accounts payable and accrued liabilities approximated fair value due to the short-term nature and maturity of these instruments.

F-8

ERE MANAGEMENT, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

JULY 31, 2007

Concentration of Risk

As of July 31, 2007, the Company maintained its cash account at one commercial bank. The balance in the account was subject to FDIC coverage.

Estimates

The financial statements are prepared on the basis of accounting principles generally accepted in the United States of America. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of July 31, 2007, and revenues and expenses for the period ended July 31, 2007, and cumulative from inception. Actual results could differ from those estimates made by management.

Fiscal Year End

The Company has adopted a fiscal year end of July 31.

(2) Development Stage Activities and Going Concern

The Company is currently in the development stage and has engaged in limited operations. Initial operations have included capital formation, organization, target market identification, and marketing plans. The business plan of the Company is to specialize in providing sales tool solutions for the real estate industry by developing and selling an online Content Management System (“CMS”) that enables real estate agents to easily build a website to showcase their listings.

During the period from May 29, 2007, through July 31, 2007, the Company was incorporated and issued 1,600,000 shares of common stock to its Director and President for cash proceeds of $20,000. In addition, the Company commenced a capital formation activity to effect a Registration Statement on Form SB-2 with the SEC, and raise capital of up to $60,000 from a self-underwritten offering of 1,200,000 shares of newly issued common stock in the public markets. The Company is currently in the process of preparing the Registration Statement on Form SB-2, and has not yet filed it with the SEC. If the capital formation activity is successful, the Company will start on the development and marketing of the Real Estate CMS.

While management of the Company believes that the Company will be successful in its capital formation and planned operating activities, there can be no assurance that the Company will be able to raise $60,000 in equity capital in the public markets, or be successful in the development of its CMS product, the sale of its planned product, or related services that will generate sufficient revenues to sustain the operations of the Company.

F-9

ERE MANAGEMENT, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

JULY 31, 2007

The accompanying financial statements have been prepared in conformity with accounting principals generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. The Company has incurred an operating loss since inception and the cash resources of the Company are insufficient to meet its planned business objectives. These and other factors raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

(3) Change in Management

On July 17, 2007, Mr. David Rose, the Director, President, Secretary, and Treasurer of the Company since inception, resigned. At time of resignation, Mr. Joselito Christopher G. Imperial was elected to the Board of Directors, and became the President, Secretary, and Treasurer of the Company.

(4) Common Stock

The Company is authorized to issue 20,000,000 shares of $0.001 par value common stock. All shares of common stock have equal voting rights, are non-assessable, and have one vote per share. Voting rights are not cumulative and, therefore, the holders of more than 50 percent of the common stock could, if they choose to do so, elect all of the Directors of the Company.

On July 16, 2007, the Company issued 1,600,000 shares of its common stock to Mr. Imperial for cash proceeds of $20,000. As described in Note 3, on July 17, 2007, Mr. Imperial was elected to the Board of Directors, and became the President, Secretary, and Treasurer of the Company.

In addition, in 2007, the Company commenced a capital formation activity to effect a Registration Statement on Form SB-2 with the SEC, and raise capital of up to $60,000 from a self-underwritten offering of 1,200,000 shares of newly issued common stock at a price of $0.05 per share in the public markets. As of October 26, 2007, the Company had not yet filed its Registration Statement with the SEC.

(5) Income Taxes

The provision (benefit) for income taxes for the period ended July 31, 2007, is as follows (assuming a 15% effective tax rate):

	2007

Current Tax Provision:
Federal-
Taxable income	$	-
Total current tax provision	$	-
Deferred Tax Provision:
Federal-
Loss carryforwards	$	300
Change in valuation allowance		(300	)
Total deferred tax provision	$	-

F-10

ERE MANAGEMENT, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

JULY 31, 2007

The Company had deferred income tax assets as of July 31, 2007, as follows:

Loss carryforwards	$	300
Less - Valuation allowance		(300	)

Total net deferred tax assets	$	-

As of July 31, 2007, the Company had net operating loss carryforwards for income tax reporting purposes of $1,999 that may be offset against future taxable income. The net operating loss carryforwards expire in the year 2027. Current tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs or a change in the nature of the business. Therefore, the amount available to offset future taxable income may be limited.

No tax benefit has been reported in the financial statements for the realization of loss carryforwards, as the Company believes there is high probability that the carryforwards will not be utilized in the foreseeable future. Accordingly, the potential tax benefits of the loss carryforwards are offset by a valuation allowance of the same amount.

(6) Related Party Transactions

As described in Notes 3 and 4, on July 16, 2007, the Company issued 1,600,000 shares of its common stock to Mr. Imperial for cash proceeds of $20,000. On July 17, 2007, Mr. Imperial was elected to the Board of Directors, and became the President, Secretary, and Treasurer of the Company.

F-11

ERE MANAGEMENT, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

JULY 31, 2007

(7) Recent Accounting Pronouncements

In June 2006, the FASB issued SFAS Board Interpretation No. 48, “Accounting for Uncertainty in Income Taxes - an Interpretation of FASB statement No. 109” (“FIN 48”), which clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements in accordance with FASB No. 109. The interpretation 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. FIN 48 is effective for fiscal years beginning after December 15, 2006. Earlier application of the provisions of FIN 48 is encouraged if the enterprise has not yet issued financial statements, including interim financial statements, in the period this Interpretation is adopted. The management of the Company does not believe that this pronouncement will have a material impact on its financial statements.

In September 2006, the FASB issued SFAS No. 157, “Fair Value Measurements.” This statement defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles, and expands disclosure about fair value measurements. This statement applies under other accounting pronouncements that require or permit fair value measurement, the FASB having previously concluded in those accounting pronouncement that fair value is the relevant measurement attribute. This statement does not require any new fair value measurements. However, for some entities, the application of the statement will change current practice. This statement is effective for financial statements issued for fiscal years beginning after November 15, 2007, and interim periods within those fiscal years. The management of the Company does not believe that this pronouncement will have a material impact on its financial statements.

In September 2006, the FASB issued SFAS No. 158, “Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans - an amendment of FASB Statements No. 87, 88, 106 and 132(R).” This statement improves financial reporting by requiring an employer to recognize the overfunded or underfunded status of a defined benefit postretirement plan (other than a multi-employer plan) as an asset or liability in its statement of financial position and to recognize changes in that funded status in the year in which the changes occur through comprehensive income of a business entity or changes in unrestricted net assets for a not-for-profit organization. This statement also improves financial reporting by requiring an employer to measure the funded status of a plan as of the date of its year-end statement of financial position, with limited exceptions. The management of the Company does not believe that this pronouncement will have a material impact on its financial statements.

In February 2007, the FASB issued SFAS No. 159, "The Fair Value Option for Financial Assets and Financial Liabilities - Including An Amendment of FASB Statement No. 115," which permits entities to measure many financial instruments and certain other items at fair value that are not currently required to be measured at fair value. An entity would report unrealized gains and losses on items for which the fair value option has been elected in earnings at each subsequent reporting date. The objective is to improve financial reporting by providing entities with the opportunity to mitigate volatility in reported earnings caused by measuring related assets and liabilities differently without having to apply complex hedge accounting provisions. The decision about whether to elect the fair value option is applied instrument by instrument, with a few exceptions; the decision is irrevocable; and it is applied only to entire instruments and not to portions of instruments. SFAS No. 159 requires disclosures that facilitate comparisons (a) between entities that choose different measurement attributes for similar assets and liabilities and (b) between assets and liabilities in the financial statements of an entity that selects different measurement attributes for similar assets and liabilities. SFAS No. 159 is effective for financial statements issued for fiscal years beginning after November 15, 2007. Early adoption is permitted as of the beginning of a fiscal year provided the entity also elects to apply the provisions of SFAS No. 157. Upon implementation, an entity shall report the effect of the first re-measurement to fair value as a cumulative-effect adjustment to the opening balance of retained earnings. Since the provisions of SFAS No. 159 are applied prospectively, any potential impact will depend on the instruments selected for fair value measurement at the time of implementation. The management of the Company does not believe that this pronouncement will have a material impact on its financial statements.

F-12

ERE MANAGEMENT, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO FINANCIAL STATEMENTS

JULY 31, 2007

(8) Commitments and Contingencies

As described in Notes 1, 2 and 3, as of July 31, 2007, the Company commenced a capital formation activity to effect a Registration Statement on Form SB-2 with the SEC. In connection with this capital formation activity, the Company is committed to pay legal fees amounting to approximately $10,000.

(9) Subsequent Event

On September 26, 2007, intellectual property rights were received from the Director and President of the Company for nil value. The Company received intellectual property rights relating to the development of an online CMS software product for the real estate industry.

F-13

PART II

INFORMATION NOT REQUIRED IN PROSPECTUS

Indemnification of Directors, Officers, Employees and Agents

Our sole officer and Director is indemnified as provided by the Nevada Revised Statutes and by our Bylaws.

Under the Nevada Revised Statutes, director immunity from liability to a company or its stockholders for monetary liabilities applies automatically unless it is specifically limited by a company's Articles of Incorporation. Our Articles of Incorporation do not specifically limit our Director's immunity. Excepted from that immunity are: (a) a willful failure to deal fairly with the company or its stockholders in connection with a matter in which the Director has a material conflict of interest; (b) a violation of criminal law, unless the director had reasonable cause to believe that his or her conduct was lawful or no reasonable cause to believe that his or her conduct was unlawful; (c) a transaction from which the director derived an improper personal profit; and (d) willful misconduct.

Our Bylaws provide that we will indemnify our Directors and officers to the fullest extent not prohibited by Nevada law; provided, however, that we may modify the extent of such indemnification by individual contracts with our Directors and officers; and, provided, further, that we shall not be required to indemnify any Director or officer in connection with any proceeding, or part thereof, initiated by such person unless such indemnification: (a) is expressly required to be made by law, (b) the proceeding was authorized by our Board of Directors, (c) is provided by us, in our sole discretion, pursuant to the powers vested in us under Nevada law or (d) is required to be made pursuant to the Bylaws.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to our Director, officer and control persons pursuant to the foregoing provisions or otherwise, we have been advised that, in the opinion of the Securities and Exchange Commission, such indemnification is against public policy, and is, therefore, unenforceable.

Other Expenses of Issuance and Distribution

The following table sets forth the expenses in connection with the issuance and distribution of the securities being registered hereby. All such expenses will be borne by the registrant; none shall be borne by any selling stockholders.

Name of Expense	Amount
Securities and Exchange Commission registration fee	$	5.46
Legal, accounting fees and expenses ⁽¹⁾	$	20,000

Total ⁽¹⁾	$	20,005.46

⁽¹⁾ Estimated.

I-1

Recent Sales of Unregistered Securities

On July 16, 2007, we sold 1,600,000 shares of our common stock to Mr. Joselito Christopher G. Imperial, our President, Secretary, Treasurer and sole Director, for cash payment to us of $20,000. We believe this issuance was deemed to be exempt under Regulation S of the Securities Act. No advertising or general solicitation was employed in offering the securities. The offering and sale were made only to a non-U.S. citizen, and transfer was restricted by us in accordance with the requirements of the Securities Act of 1933.

Exhibits and Financial Statement Schedules

(a) Exhibits:

The following exhibits are filed as part of this registration statement:

Exhibit		Description

3.1		Articles of Incorporation of Registrant incorporated be reference to Exhibit 3.1 to ERE Management, Inc. Registration Statement on Form SB-2 (333-147520) to the Securities and Exchange Commission on November 9, 2007.

3.2		By-Laws of Registrant incorporated be reference to Exhibit 3.2 to ERE Management, Inc. Registration Statement on Form SB-2 (333-147520) to the Securities and Exchange Commission on November 9, 2007.

4.1		Specimen Common Stock certificate incorporated be reference to Exhibit 4.1 to ERE Management, Inc. Registration Statement on Form SB-2 (333-147520) to the Securities and Exchange Commission on November 9, 2007.

5.1		Opinion of SRK Law Offices incorporated be reference to Exhibit 5.1 to ERE Management, Inc. Registration Statement on Form SB-2 (333-147520) to the Securities and Exchange Commission on November 9, 2007.

23.1		Consent of Davis Accounting Group, P.C. (Attached).

23.2		Consent of Legal Counsel (incorporated in Exhibit 5.1) incorporated be reference to Exhibit 23.2 to ERE Management, Inc. Registration Statement on Form SB-2 (333-147520) to the Securities and Exchange Commission on November 9, 2007.

I-2

Undertakings

The undersigned Registrant hereby undertakes:

1.	To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement to:

	(a)	Include any prospectus required by Section 10(a)(3) of the Securities Act;

	(b)	Reflect in the prospectus any facts or events which, individually or together, represent a fundamental change in the information in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in the volume and price represent no more than a 20% change in the maximum aggregate offering price set forth in the “Calculation of Registration Fee” table in the effective registration statement; and

	(c)	Include any additional or changed material information on the plan of distribution.

2.	To, for the purpose of determining liability under the Securities Act, treat each post-effective amendment as a new registration statement relating to the securities offered, and the offering of the securities at that time to be the initial bona fide offering thereof.

3.	To remove from registration, by means of a post-effective amendment, any of the securities being registered hereby that remains unsold at the termination of the offering.

4.	For purposes of determining any liability under the Securities Act of 1933, each filing of the Registrant's annual report pursuant to Section 13(a) or 15(d) of the Exchange Act of 1934 that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at the time shall be deemed to be the initial bona fide offering thereof.

Insofar as indemnification for liabilities arising under the Securities Act may be permitted to our Directors, officers and controlling persons pursuant to the provisions above, or otherwise, we have been advised that in the opinion of the SEC such indemnification is against public policy as expressed in the Securities Act, and is, therefore, unenforceable.

In the event that a claim for indemnification against such liabilities, other than the payment by us of expenses incurred or paid by one of our Directors, officers, or controlling persons in the successful defense of any action, suit or proceeding, is asserted by one of our Directors, officers, or controlling persons in connection with the securities being registered, we will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification is against public policy as expressed in the Securities Act, and we will be governed by the final adjudication of such issue.

I-3

Signatures

In accordance with the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing this Form SB-2 and has authorized this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Manila, Philippines on November 20, 2007.


	ERE MANAGEMENT, INC.

	By:	/s/ Joselito Christopher G. Imperial
		Name: Joselito Christopher G. Imperial
		Title: President, Secretary, Treasurer and Director (Principal Executive Officer and Principal Financial Officer and Accounting Officer)

In accordance with the requirements of the Securities Act of 1933, this registration statement was signed by the following persons in the capacities and on the dates stated:


Date: November 20, 2007		/s/ Joselito Christopher G. Imperial
		Name: Joselito Christopher G. Imperial Title: President, Secretary, Treasurer and Director (Principal Executive Officer and Principal Financial Officer and Accounting Officer)

I-4

Nevada	7372	98-0540833
(State or other jurisdiction of	(Primary Standard Industrial	(I.R.S. Employer
incorporation or organization)	Classification Code)	Identification No.)

		Page
Part I

PROSPECTUS SUMMARY		6

Corporate Background		6

The Offering		6

Summary Financial Data		7

RISK FACTORS		9

Risks Relating to Our Business		9

Risks Relating to Our Strategy and Industry		11

Risks Relating to this Offering		13

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS		15

USE OF PROCEEEDS		16

DETERMINATION OF THE OFFERING PRICE		17

DILUTION		17

PLAN OF DISTRIBUTION, TERMS OF THE OFFERING		18

LEGAL PROCEEDINGS		20

DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS		20

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT		22

DESCRIPTION OF SECURITIES		23

INTEREST OF NAMED EXPERTS AND COUNSEL		24

DISCLOSURE OF SEC POSITION OF INDEMNIFICATION FOR SECURITIES ACT LIABILITIES		24

DESCRIPTION OF BUSINESS		25

The Market Opportunity		26

Competition		27

Employees		31

WHERE YOU CAN GET MORE INFORMATION		32

DESCRIPTION OF PROPERTY		32

MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION		32

Plan of Operation		33

Off-Balance Sheet Arrangements		36

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS		36

MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS		36

EXECUTIVE COMPENSATION		37

CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE		37

FINANCIAL STATEMENTS		F-1

Part II

INFORMATION NOT REQUIRED IN PROSPECTUS		I-1

SIGNATURES		I-4

Shares being offered		Up to 1,200,000 shares of our common stock.

Offering price		$0.05 per share of common stock.

Terms of the offering		The offering will commence when the Securities and Exchange Commission declares this prospectus effective. The offering will terminate upon the earlier of the sale of all the 1,200,000 shares of common stock being offered or 180 days unless it is extended for an additional 90 days.

Number of shares outstanding before the offering		1,600,000

Number of shares outstanding after the offering if all the shares are sold		2,800,000

		Our sole Director currently holds 100% of our shares, and, as a result, he exercises control over our direction. After the offering, our sole Director will hold approximately 57.14% if we are successful at selling all the shares offered.

Market for the common shares		There is no public market for our common shares. After the effective date of the registration statement, we intend to have a market maker file an application on our behalf with the NASD to have our common stock quoted on the OTC Bulletin Board. We currently have no market maker who is willing to list quotations for our stock. There is no assurance that a trading market will develop, or, if developed, that it will be sustained. Consequently, a purchaser of our common stock may find it difficult to resell the securities offered herein should the purchaser desire to do so when eligible for public resale.

Use of proceeds		If we are successful at selling all the shares we are offering, our proceeds from this offering will be approximately $60,000. We intend to use these proceeds to execute our business plan.

Title of Class of Securities to be Registered	Amount to be Registered(¹)		Proposed Maximum Aggregate Price Per Share		Proposed Maximum Aggregate Offering Price(²)		Amount of Registration Fee
Common Stock, $0.001 per share		1,200,000	$	0.05	$	60,000	$	5.46
Total		1,200,000	$	0.05	$	60,000	$	5.46

	For the Period
	From Inception
	(May 29, 2007)
	Through
	July 31, 2007
	(Audited)
Statement of Operations:

Total revenues	$	-

Total operating expenses	$	1,999

(Loss) from operations	$	(1,999	)

Net (loss)	$	(1,999	)

(Loss) per common share	$	(0.00	)

Weighted average number of common
shares outstanding - Basic and diluted		400,000

	As of
	July 31, 2007
	(Audited)
Balance Sheet:

Cash in bank	$	20,000
Total current assets	$	20,000
Total assets	$	23,750
Total current liabilities	$	5,749
Total liabilities	$	5,749
Total stockholders' equity	$	18,001
Total liabilities and stockholders' equity	$	23,750

·	Identifying and responding to real estate agents’ demands for new products and services;

·	Keeping abreast of technological changes;

·	Timely developing and implementing new product offerings and features;

·	Maintaining performance quality;

·	Providing cost-effective service and support; and

·	Promoting our products and services and expanding our market share.

·	Be expensive and time consuming to defend;

·	Result in negative publicity;

·	Force us to stop selling our products that rely on the challenged intellectual property;

·	Require us to redesign our software products;

·	Divert management’s attention and our other resources; and/or

·	Require us to enter into royalty or licensing agreements in order to obtain the right to use necessary technologies, which may not be available on terms acceptable to us, if at all.

% of total shares offered	70%			90%			100%
Shares Sold		840,000			1,080,000			1,200,000
Gross Proceeds	$	42,000		$	54,000		$	60,000
Less offering expense	$	(20,000	)	$	(20,000	)	$	(20,000	)
Net offering proceeds	$	22,000		$	34,000		$	40,000

	70%		90%		100%
Research & Development	$	4,000	$	8,000	$	10,000
Legal & Accounting		5,500		6,000		7,000
Transfer Agent		1,500		1,500		1,500
Marketing and Advertising		4,000		7,500		9,000
Travel		1,500		2,500		3,000
Telephone & Web Hosting		500		1,500		1,750
Office Equipment		1,200		1,500		1,750
Office Supplies		1,000		1,500		1,750
Miscellaneous		400		1,600		1,850
Office Rent		2,400		2,400		2,400
Expenses	$	22,000.00	$	34,000.00	$	40,000.00

	Shares
	Number	Percent			Amount
Existing Stockholders	1,600,000	57.14	%	$	20,000
New Investors	1,200,000	42.86	%	$	60,000
Total	2,800,000	100.00	%	$	80,000

Title of Class	Name and Address of Beneficial Owner		Amount and Nature of Beneficial Ownership		Percentage of Class
Common Stock		Mr. Joselito Christopher G. Imperial		1,600,000		100	%

All officers as a Group (1 person)				1,600,000		100	%


	1.	He is not subject to a statutory disqualification, as that term is defined in Section 3(a)(39) of the Act, at the time of his or her participation; and

	2.	He is not compensated in connection with his participation by the payment of commissions or other remuneration based either directly or indirectly on transactions in securities; and

	3.	He is not, at the time of his participation, an associated person of a broker- dealer; and

	4.	He meets the conditions of Paragraph (a)(4)(ii) of Rule 3(a)4-1 of the Exchange Act, in that he (A) primarily performs, or is intended primarily to perform at the end of the offering, substantial duties for or on behalf of the issuer otherwise than in connection with transactions in securities; and (B) is not a broker or dealer, or an associated person of a broker or dealer, within the preceding twelve (12) months; and (C) does not participate in selling and offering of securities for any issuer more than once every twelve (12) months other than in reliance on Paragraphs (a)(4)(i) or (a)(4)(iii).

Name		Age		Position
Joselito Christopher G. Imperial		40		President, Secretary, Treasurer and Director (Principal Executive Officer and Principal Financial Officer)

SUMMARY COMPENSATION TABLE
		Annual Compensation			Long Term Compensation
					Awards		Pay-outs
Name and Principal Position	Year⁽¹⁾	Salary	Bonus	Other	Securities Underlying Options/ SARs Granted	Restricted Shares or Restricted Share Units	LTIP Pay-outs	All Other
Joselito Christopher G. Imperial President, Secretary, Treasurer and Director	2007	Nil	Nil	Nil	Nil	Nil	Nil	Nil