SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

———————

FORM 10-Q

———————

(Mark One)

þ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended December 31, 2008

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number 333-140710

———————

eLuxuryHouse, Inc.

(Exact name of small business issuer as specified in its charter)

———————


Florida		###-##-####
(State or other jurisdiction of		(IRS Employer
incorporation or organization)		Identification No.)

160 Franklin Street

Suite 201

Oakland, California 94607

(Address of principal executive offices)

(510) 414-9640

(Issuer's telephone number)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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 þ 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” and “smaller reporting company” in Rule 12b-2 of the Exchange Act).


Large accelerated filer ¨		Accelerated filer ¨
Non-accelerated filer ¨		Smaller reporting company þ
(Do not check if a smaller reporting company)

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

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date. 30,010,000 shares, par value $0.00001 per share, as of February 1, 2009.

TABLE OF CONTENTS

Page(s)

PART 1--FINANCIAL INFORMATION

Item 1. Financial Statements

Balance Sheets – As of December 31, 2008 (unaudited) and June 30, 2008 (audited)

Statements of Operations – For the Three and Six Months Ended December 31, 2008
and 2007 (unaudited)

Statements of Changes in Stockholders' Deficit - For the Six Months Ended December 31, 2008
(unaudited) and for the Year Ended June 30, 2008 (audited)

Statements of Cash Flows – For the Six Months Ended December 31, 2008 and 2007 (unaudited)

Notes to Financial Statements (unaudited)

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

Item 4T. Controls and Procedures

PART II - OTHER INFORMATION

Item 6. Exhibits

SIGNATURES

PART 1--FINANCIAL INFORMATION

Item 1.

Financial Statements

eLuxuryHouse, Inc.

Balance Sheets


	December 31, 2008			June 30, 2008
	(Unaudited)			(Audited)
Assets
Current Assets
Cash	$	6,576		$	–
Total Current Assets		6,576			–

Total Assets	$	6,576		$	–

Liabilities and Stockholders’ Deficit

Current Liabilities
Accounts payable	$	450		$	2,625
Loans payable - related party		45,236			19,741
Total Current Liabilities		45,686			22,366

Stockholders’ Deficit
Preferred stock ($0.00001 par value, 20,000,000 shares authorized, none issued and outstanding)		–			–
Common stock ($0.00001 par value, 100,000,000 shares authorized, 30,010,000 shares issued and outstanding)		300			300
Additional paid in capital		134,590			134,590
Accumulated deficit		(174,000	)		(157,256	)
Total Stockholders’ Deficit		(39,110	)		(22,366	)

Total Liabilities and Stockholders’ Deficit	$	6,576		$	–

See accompanying notes to unaudited financial statements.

eLuxuryHouse, Inc.

Statements of Operations
(Unaudited)


	For the Three Months Ended			For the Three Months Ended			For the Six Months Ended			For the Six Months Ended
	December 31, 2008			December 31, 2007			December 31, 2008			December 31, 2007
Sales	$	–		$	1,615		$	–		$	2,375

Cost of sales		–			1,470			–			2,072

Gross Profit		–			145			–			303

Operating Expenses
General and administrative		14,155			14,378			16,744			37,247
Total Operating Expenses		14,155			14,378			16,744			37,247

Net Loss	$	(14,155	)	$	(14,233	)	$	(16,744	)	$	(36,944	)

Net loss per share - basic and diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

Weighted average number of shares outstanding during the period - basic and diluted		30,010,000			30,010,000			30,010,000			30,010,000

See accompanying notes to unaudited financial statements.

eLuxuryHouse, Inc.

Statements of Changes in Stockholders' Deficit
For the Six Months Ended December 31, 2008 (unaudited) and for the Year Ended June 30, 2008 (audited)


	Common Stock, $0.00001 Par Value				Additional		Accumulated			Total Stockholders'
	Shares		Amount		Paid in Capital		Deficit			Deficit
Balance June 30, 2007		30,010,000		300		100,990		(78,491	)		22,799

Debt forgiveness - related parties		–		–		33,600		–			33,600

Net Loss, 2008		–		–		–		(78,765	)		(78,765	)

Balance June 30, 2008		30,010,000		300		134,590		(157,256	)		(22,366	)

Net Loss, six months ended December 31, 2008		–		–		–		(16,744	)		(16,744	)

Balance December 31, 2008 (unaudited)		30,010,000	$	300	$	134,590	$	(174,000	)	$	(39,110	)

See accompanying notes to unaudited financial statements.

eLuxuryHouse, Inc.

Statements of Cash Flows
(Unaudited)


	For the Six Months Ended			For the Six Months Ended
	December 31, 2008			December 31, 2007
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(16,744	)	$	(36,944	)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization		–			7,334
Depreciation		–			628
Changes in operating assets and liabilities:
Accounts Payable		(2,175	)		–
Inventory		–			602
Net Cash Used In Operating Activities		(18,919	)		(28,380	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from loans payable - related parties		25,495			27,000
Repayment of advances - related parties		–			(1,159	)
Net Cash Provided By Financing Activities		25,495			25,841

Net Increase in Cash		6,576			(2,539	)

Cash - Beginning of Period		–			2,776

Cash - End of Period	$	6,576		$	237

Supplemental Disclosure of Cash Flow Information
Cash Paid During the Period for:
Income taxes	$	–		$	–
Interest	$	–		$	–

See accompanying notes to unaudited financial statements.

ELUXURYHOUSE, INC.

NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 2008
(UNAUDITED)

Note 1 Basis of Presentation

The accompanying unaudited interim 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 United States Securities and Exchange Commission for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, or cash flows. 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 statement presentation.

The unaudited interim financial statements should be read in conjunction with the Company’s Annual Report on Form 10-KSB, which contains the audited financial statements and notes thereto, together with the Management’s Discussion and Analysis, for the years ended June 30, 2008 and 2007, respectively. The interim results for the period ended December 31, 2008 are not necessarily indicative of results for the full fiscal year.

Note 2 Nature of Operations and Summary of Significant Accounting Policies

Nature of Operations

eLuxuryHouse, Inc. was incorporated in the State of Florida on July 21, 2005.

On March 17, 2008, WebSky, Inc. (“WebSky”), a Nevada corporation, purchased 27,309,100 shares (the “Control Shares”) (91% of the outstanding shares) of the Company’s common stock from existing shareholders. The sale was a private transaction with a third party in which these shares were sold for $416,500. This transaction resulted in a change of control. In connection with this sale, the Company intends to change the focus of the business. The Company was engaged in internet-based retail sales of authentic designer merchandise including handbags, wallets, belts, watches, jewelry and other personal accessories offered at discount prices.

WebSky is engaged in the wireless, broadband telecommunications business. Through the ownership of its Argentine subsidiary, WebSky Argentina S.A., WebSky controlled certain wireless broadband spectrum licenses and frequencies in Buenos Aires, Argentina. Websky intends for the Company to focus primarily on new wireless telecommunications opportunities in Argentina and other parts of Latin America, but it may also consider opportunities in others parts of the world.

In March 2008, the Company ceased operating as an internet retailer.

Risks and Uncertainties

The Company intends to operate in an industry that is subject to intense competition and rapid technological change. The Company's operations will be subject to significant risk and uncertainties including financial, operational, technological, and regulatory risks including the potential risk of business failure.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.

Significant estimates during fiscal year end 2009 and 2008 include the valuation allowance for deferred tax assets, primarily due to current and expected continuing losses.

ELUXURYHOUSE, INC.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2008

(UNAUDITED)

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less and money market accounts to be cash equivalents. At December 31, 2008 and June 30, 2008, respectively, the Company had no cash equivalents.

The Company minimizes its credit risk associated with cash by periodically evaluating the credit quality of its primary financial institution. The balance at times may exceed federally insured limits. At December 31, 2008 and June 30, 2008, respectively, there were no balances that exceeded the federally insured limit.

Fair Value of Financial Instruments

The carrying amounts of the Company’s short-term financial instruments, including accounts payable and loans payable – related party, approximates fair value due to the relatively short period to maturity for these instruments.

Earnings per Share

Basic earnings/(loss) per share is computed by dividing net income/(loss) by weighted average number of shares of common stock outstanding during each period. Diluted earnings/(loss) per share is computed by dividing net income/(loss) by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period. At December 31, 2008 and 2007, respectively, the Company did not have any outstanding common stock equivalents; therefore, a separate computation of diluted loss per share is not presented.

Stock-based compensation

All share-based payments to employees will be recorded and expensed in the statement of operations as applicable under SFAS No. 123R, “Share-Based Payment”.

Non-employee stock based compensation

Stock-based compensation awards issued to non-employees for services will be recorded at either the fair value of the services rendered or the instruments issued in exchange for such services, whichever is more readily determinable, using the measurement date guidelines enumerated in Emerging Issues Task Force Issue EITF No. 96-18, “Accounting for Equity Instruments That Are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or Services” (“EITF 96-18”).

Segment Information

The Company follows Statement of Financial Accounting Standards No. 131, "Disclosures about Segments of an Enterprise and Related Information." During 2008 and 2007, the Company only operated in one segment; therefore, segment information has not been presented.

Recent Accounting Pronouncements

Accounting standards have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date and are not expected to have a material impact on the the Company’s financial statements upon adoption. No additional new pronouncements are applicable at December 31, 2008.

Note 3 Going Concern

As reflected in the accompanying financial statements, the Company has a net loss of $16,744 and net cash used in operations of $18,919 for the six months ended December 31, 2008; and a working capital deficit and a stockholder’s deficit of $39,110, and an accumulated deficit of $174,000 at December 31, 2008.

The ability of the Company to continue as a going concern is dependent on Management's plans, which include potential asset acquisitions, mergers or business combinations with other entities, further implementation of its business plan and continuing to raise funds through debt or equity raises. The Company has generated minimal sales since July 21, 2005 (inception).

ELUXURYHOUSE, INC.

NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2008

(UNAUDITED)

The Company will require additional funding during the next twelve months to finance the growth of its current and expected future operations as well as to achieve its strategic objectives. The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. These financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to continue as a going concern.

Note 4 Related Party Transactions

(A) Year Ended June 30, 2008

During the year ended June 30, 2008, the Company received an aggregate $33,600 from two former related party stockholders. The loans were non-interest bearing, unsecured and due on demand. On March 17, 2008, the Company’s majority stockholders sold all shares of common stock resulting in a change of control. The total amount due to the former related party stockholders prior to the sale were forgiven and credited to additional paid in capital.

During the year ended June 30, 2008, the Company issued notes payable of $19,741 to Websky. The advances were non-interest bearing, however, upon default, the interest rate would be 7%. These notes are unsecured. All notes were due on November 12, 2008; however, the due date was extended to March 30, 2009 for notes aggregating $7,973 and the remaining $11,768 was due on demand. Interest is payable only upon default.

(B) Six Months Ended December 31, 2008

During July 2008, the Company issued notes payable of $4,050 to Websky. The advances were non-interest bearing, however, upon default, the interest rate would be 7%. These notes are unsecured. All notes were due on November 12, 2008; however, the notes were amended to due on demand; Interest is payable only upon default.

During October and November 2008, the Company issued notes payable of $21,445 to Websky. The advances were non-interest bearing, however, upon default, the interest rate would be 7%. These notes are unsecured. These advances are due six months from the original issuance date. Interest is payable only upon default.

Item 2.

Management's Discussion and Analysis of Financial Condition and Results of Operations.

Statements made in this Report that are not historical facts may constitute forward-looking statements that are subject to risks and uncertainties that could cause actual results to differ materially from those discussed. Such risks and uncertainties include but are not limited to those discussed in this report and in our other reports filed with the Securities and Exchange Commission. Words such as “expects,” “may,” “will,” “anticipates,” “intends,” “plans,” “believes,” “seeks,” “estimates,” and similar expressions identify forward-looking statements.

Factors that could cause our results to differ materially from the results discussed in such forward-looking statements include, without limitation: we have a limited operating history during which we have generated minimal revenues and have incurred losses to date; due to our operating losses and our lack of working capital we may not be able to continue as a going concern; we are changing our business plan and are leaving the internet merchandise sales business and are planning to enter the wireless telecommunications business in over-seas markets; we may not be able to obtain sufficient capital to operate our planned business; we may not be able to acquire telecommunications businesses or assets even if financing for that purpose becomes available; we will face substantial competition in the telecommunications industry from competitors who have substantially greater financial resources, large product and service distribution networks, and brand recognition; the operation of licensed telecommunications frequencies is subject to government regulation; there is presently no public market for our common stock and there is no assurance that a market for our shares will develop or be sustained; and the Sarbanes Oxley Act is expected to increase our legal, accounting and administrative costs. These and other risk factors are discussed in other reports filed by us with the Securities and Exchange Commission. Many of such factors are beyond our control. New factors emerge from time to time and it is not possible for management to predict all of such factors, nor can it assess the impact of each such factor on our business or the extent to which any factor, or combination of factors may cause actual results to differ materially from those contained in any forward-looking statements. In light of these risks and uncertainties, there can be no assurance that the results anticipated in these forward looking statements contained in this Report will in fact occur. All forward-looking statements wherever they may appear are expressly qualified in their entirety by the cautionary statements in this section. We undertake no obligation to update any such forward-looking statements.

The following is a discussion and analysis of our financial condition and results of operations for the three months ended December 31, 2008, and significant factors that could affect our prospective financial condition and results of operations. Historical results may not be indicative of future performance.

Overview

We were formed to engage in internet based retail sales of authentic, designer merchandise and personal accessories, including jewelry, offered at discount prices, but we do not have any inventory or a significant amount of other assets and we have not generated substantial revenues since inception.

As a result of a sale of our common stock by certain stockholder to WebSky, Inc. during March 2008, we are now a 81% owned subsidiary of WebSky. WebSky plans to change the focus of our business. We will seek to enter the wireless telecommunications business abroad by seeking opportunities in Argentina and other parts of the world.

These opportunities and efforts may include:

The acquisition of frequency spectrum in targeted emerging markets for the eventual development of wireless broadband internet (WiMAX and related) systems or for the eventual disposition of such frequency rights.

Securing radio spectrum and related licenses for the deployment and operation of wireless and wireline telecommunications operations, including, but not limited to, wireless broadband (WiMAX, community WiFi and other standards) and cellular telephony in Argentina and other nations in the Southern Hemisphere, as well as in a number of other targeted markets in South Asia and Southeast Asia.

In conjunction with strategic technological partners, further expand the development and deployment of wireless communications systems for national or local governments, in areas where we may acquire and control radio spectrum and in areas where we can partner with local spectrum licensees.

Acquiring other telecom companies in emerging market economies, in conjunction with efforts to acquire licensed broadband radio frequency spectrum in order to enhance the value of the spectrum and to support, broaden and facilitate the development those projects.

We could, in some cases, acquire the necessary rights and licenses for wireless broadband internet services, develop and deploy such services, and, together with local partners, on whom we would continue to rely to a great degree, operate a WiMAX/wireless broadband system. In other cases, the appropriate course may be determined to be the acquisition and perfection of the applications licenses and permits which would then be sold, in whole or in part, to another entity to engage in the actual operation of a system. In the latter circumstance, and even in circumstances where we have has no ownership interests in licenses or permits, our developing expertise in certain niche applications for wireless broadband systems could provide significant value-added services to third party operators of such systems.

Mobile Broadband Market

The Internet has evolved into a world-wide system and is now used daily by millions of people throughout the world for business and commerce, personal communications, education, and entertainment. The growth in Internet usage has been facilitated by DSL, cable and satellite broadband services that enable users to access the Internet at very high data speeds. However, many Internet users have access to broadband connectivity only in their homes or workplaces, where they may connect to DSL or cable systems. The development of wider mobile WiMax or other wireless broadband networks would permit broadband connectivity without the need for landline based connections. The demand for mobile broadband connectivity, through technologies such as mobile WiMax, is likely to grow as newer and more capable portable wireless devices come to the market.

Worldwide Interoperability for Microwave Access, commonly known as WiMAX, is a certification mark established by the WiMAX Forum for products that are compliant with the Institute of Electronical and Electronic Engineers (“IEEE”) 802.16 set of standards. The original 802.16 standard required equipment operating in the 10-66 GHz frequency band, which required tall transmission towers and line-of-sight connectivity. IEEE standards have been amended over the past several years, and now include the 802.16e standard for mobile WiMAX. Mobile WiMax is intended to support mobile broadband services through the use of portable devices such as mobile telephones, laptop computers, personal digital assistants (PDA), and similar portable devices. Alternatives to mobile WiMAX for the delivery of mobile broadband services include CDMA2000, UMTS (Universal Mobile Telecommunications System) and 802.20 (Mobile-Fi). Some of these technologies, such as CDMA 2000 and UMTS, have already been deployed by major wireless carriers and have achieved significant levels of market penetration.

Entering the Wireless Broadband Telecommunications Business

Our ability to enter the telecommunications field is dependent upon our ability to develop opportunities in targeted markets and to obtain financing for the acquisition of equipment, licenses, or businesses, and working capital to operate any business that we may start or acquire. Although WebSky may provide us with cash to meet our near term capital needs, WebSky has only limited financial resources and we do not consider WebSky to be a long term source of financing.

We may issue common stock, preferred stock, or other securities to acquire other companies, or interests in other companies, in the telecommunications business, or to acquire telecommunications licenses or other assets for use in our business. We may enter into one or more mergers or similar transactions with other companies that are engaged in telecommunications business or related businesses. We may sell capital stock or other securities from time to time in order to raise working capital or to finance an acquisition of assets or another telecommunications business.

Results of Operations

Three Months Ended December 31, 2008 Compared to the Three Months Ended December 31, 2007

We had no revenue for the three months ended December 31, 2008, as we discontinued our internet sales operations during the fiscal year ended June 30, 2008. We had sales of $1,615 during the three months ended December 31, 2007. Cost of sales during the three months ended December 31, 2007 was $1,470.

Our general and administrative expenses for the three months ended December 31, 2008 were $14,155, reflecting little change from $14,378 for the three months ended December 31, 2007. The largest component of our general and administrative expenses for the quarter ended December 31, 2008 was professional fee expenses.

As a result of the foregoing, we incurred a loss from operations of $14,155 for the three months ended December 31, 2008, compared to a loss from operations of $14,233 for the three months ended December 31, 2007.

Six Months Ended December 31, 2008 Compared to the Six Months Ended December 31, 2007

We had no revenue for the six months ended December 31, 2008, as we discontinued our internet sales operations during the fiscal year ended June 30, 2008. We had sales of $2,375 during the six months ended December 31, 2007. Cost of sales during the six months ended December 31, 2007 was $2,072.

Our general and administrative expenses for the six months ended December 31, 2008 were $16,744, a decrease of $20,503 or approximately 55% from our general and administrative expenses for the six months ended December 31, 2007 of $37,247. The largest component of our general and administrative expenses for the six months ended December 31, 2008 was professional fee expenses.

As a result of the foregoing, we incurred a loss from operations of $16,744 for the six months ended December 31, 2008, a decrease in loss from operations of $20,200, or approximately 55%, compared to a loss from operations of $36,944 for the six months ended December 31, 2007.

Impact of Inflation

Inflation has not had a material effect on our results of operations.

Liquidity and Capital Resources

Our unaudited financial statements appearing elsewhere in this Report have been prepared on a going concern basis that contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. Management realizes that we must generate revenue or obtain sufficient capital sufficient to enable us to meet our operating expenses. To the extent we are unable to obtain generate sufficient operating revenues or obtain additional working capital, our financial statements will be materially, adversely effected.

As reflected in the unaudited financial statements appearing in this Report, we sustained a net loss of $14,155 for the three months ended December 31, 2008, and at December 31, 2008 we had an accumulated deficit of $174,000. We have only a small amount of cash on hand and our ability to continue as a going concern is dependent on our ability to raise additional capital and to further implement our new business plan.

Our operations have been funded primarily by the sale of equity securities (1,000,000 shares at $0.10 per share) in a private placement that raised $100,000 in gross proceeds during February and March 2006. These funds have been used for working capital and general corporate purposes in furtherance of our original business plan. During the period from July 21, 2005 (inception) to June 30, 2006, two of our largest non-management shareholders provided us with cash advances in the aggregate amount of $36,500, which we repaid as of December 31, 2007. Those shareholders advanced us $18,600 and $15,000, respectively, during the fiscal year ended June 30, 2008 for working capital purposes. Both of those shareholders have sold most of their eLuxuryHouse stock to WebSky and they are not expected to make any additional cash advances to us. During the three months ended December 31, 2008 WebSky advanced funds to us to permit us to pay our expenses.

Our ability to enter the telecommunications field under our new business plan is dependent upon our ability to obtain financing for that purpose, including financing for the acquisition of equipment, licenses, or businesses, and working capital to operate any business that we may start or acquire. Although WebSky may provide us with cash to meet our near term capital needs, WebSky has only limited financial resources and we do not consider WebSky to be a long term source of financing.

We may issue common stock, preferred stock, or other securities to acquire other companies or interests in other companies in the telecommunications business, or to acquire telecommunications licenses or other assets for use in our business. We may enter into one or more mergers or similar transactions with other companies that are engaged in the telecommunications business or related businesses. We may sell capital stock or other securities from time to time in order to raise working capital or to finance an acquisition of assets or another telecommunications business.

We have no off-balance sheet arrangements.

Item 3.

Quantitative and Qualitative Disclosures About Market Risk

We did not hold any market risk sensitive instruments as of December 31, 2008, December 31, 2007, or June 30, 2008.

Item 4T.

Controls and Procedures

Evaluation of Disclosure Controls and Procedures

It is management’s responsibility to establish and maintain adequate internal control over all financial reporting pursuant to Rule 13a-15 under the Securities Exchange Act of 1934 (the “Exchange Act”) and to review and evaluate the effectiveness of our disclosure controls and procedures for the purpose of determining whether our disclosure controls and procedures are effective to ensure that information required to be disclosed by us in reports that we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and (ii) is accumulated and communicated to management, including our Chief Executive Officer and our Treasurer, as appropriate to allow timely decisions regarding required disclosure.

Our management, including our principal executive officers and our principal financial officer, did not take office until Mach 17, 2008, when WebSky, Inc. purchased a controlling interest in us. Accordingly, the financial statements for the three and six month periods ended December 31, 2007 included in this report were prepared based upon financial information gathered by prior management. During the last fiscal year, prior management concluded that our financial controls “were not effective at the reasonable assurance level because, due to financial constraints, the Company does not maintain a sufficient complement of personnel with an appropriate level of technical accounting knowledge, experience and training in the application of generally accepted accounting principles commensurate with our financial accounting ad reporting requirements.”

Our management, including our principal executive officer and our principal financial officer, have reviewed and evaluated the effectiveness of our disclosure controls and procedures as of a date within ninety (90) days of the filing date of this Form 10-Q quarterly report. Current management took office on March 17, 2008. We did not conduct any material business operations during the period from March 17 through December 31, 2008.

Following management’s review and evaluation, management collectively determined that our disclosure controls and procedures are effective to ensure that information required to be disclosed by us in reports that we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms, and (ii) is accumulated and communicated to management, including our Chief Executive Officer and our Treasurer, as appropriate to allow timely decisions regarding required disclosure. However, we may need to implement different internal controls over financial reporting that are suitable to any new business operations that we may conduct.

Changes in Internal Control over Financial Reporting

Current management is not aware of any changes in our internal controls over financial reporting implemented during the three months ended December 31, 2008 that materially affected or that could reasonably likely materially affect our internal controls over financial reporting. However, as discussed above, current management took office on March 17, 2008 and has not evaluated the internal controls over financial reporting that were in place prior to that date, which prior management reported were “not effective”.

PART II - OTHER INFORMATION

Item 6.

Exhibits


Exhibit
Numbers		Description
3.1		Articles of Incorporation, as Amended†
3.2		By-Laws†
4.1		Specimen of Common Stock Certificate.†
31.1		Rule 13a-14(a)/15d-14(a) Certification *
31.2		Rule 13a-14(a)/15d-14(a) Certification *
32		Section 1350 Certification *

———————

†

Incorporated by reference to Registration Statement on Form SB 333-140717 filed with the Securities and Exchange Commission on February 14, 2007.

Filed herewith

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, thereunto duly authorized.


	eLuxuryHouse, Inc.

Date: February 19, 2009	By:	/s/DOUGLAS P. HAFFER
		Douglas Haffer, President
		Chief Executive Officer


Date: February 19, 2009	By:	/s/EDUARDO A. AXTLE, JR.
		Eduardo A. Axtle, Jr.
		Chief Financial Officer

Exhibit Index


Exhibit
Numbers		Description
3.1		Articles of Incorporation, as Amended†
3.2		By-Laws†
4.1		Specimen of Common Stock Certificate.†
31.1		Rule 13a-14(a)/15d-14(a) Certification *
31.2		Rule 13a-14(a)/15d-14(a) Certification *
32		Section 1350 Certification *

———————

†

Incorporated by reference to Registration Statement on Form SB 333-140717 filed with the Securities and Exchange Commission on February 14, 2007.

Filed herewith

eLuxuryHouse, Inc. 10-Q