UNITED STATES

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTER ENDED MARCH 31, 2008

OR

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Texas		74-2142545
(State or other jurisdiction of incorporation or organization)		(IRS Employer Identification No.)

2425 Fountainview, Suite 215, Houston, TX 77057

(Address of principal executive offices, including zip code)

(713) 977-4662

(Registrant's telephone number, including area code)

Securities registered under Section 12(b) of the Exchange Act

None

Securities registered pursuant to 12(g) of the Exchange Act

Common Stock, no par value

The accompanying notes are integral part of the consolidated financial statements.

EnDevCo, Inc. and Subsidiaries
Notes to Consolidated Financial Statements
March 31, 2008

NOTE 1 - Summary of Significant Accounting Policies

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions of Regulation S-B. They do not include all information and footnotes required by generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material change in the information from the Company's financial statements for the year ended December 31, 2007 included on the Company's Report on Form 10-K. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three-month period ended March 31, 2008 are not necessarily indicative of the results that may be expected for the year ending December 31, 2008.

Basis of Presentation -- EnDevCo, Inc. was originally incorporated under the laws of the State of Texas on November 7, 1980 as Roberts Oil and Gas, Inc. On September 30, 2003, the Company filed a Restated Articles of Incorporation with the Secretary of State of the State of Texas to change its name to EnDevCo, Inc.

Principles of Consolidation -- The consolidated financial statements include the accounts of EnDevCo, Inc. and its subsidiaries, EnDevCo Eureka LLC, Superior Stock Transfer, Inc., EnDevCo Minerals, Inc., EnDevCo Refining Corporation, Africa Energy Group, Inc. and EnDevCo Colombia S.A. (the Company) All material inter-company balances and transactions have been eliminated in consolidation. All subsidiaries except EnDevCo Eureka LLC and Superior Stock Transfer, Inc. (the Company's transfer agent) were inactive at December 31, 2007 and December 31, 2006. All subsidiaries except Superior Stock Transfer, Inc. were inactive at December 31, 2005.

Cash and cash equivalents -- The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.

Fair value of financial instruments - Management estimates that the carrying value of financial instruments reported in the financial statements approximates their fair values.

Oil and Gas Properties -- The Company follows the full cost method of accounting for its oil and gas properties. Accordingly, all costs associated with acquisition, exploration and development of oil and gas reserves, including directly related overhead costs, are capitalized. All capitalized costs of oil and gas properties, including the estimated future costs to develop proved reserves, are amortized on the unit-of-production method using estimates of proved reserves. Depletion of oil and gas properties is computed using all capitalized costs and estimated future development and abandonment costs, exclusive of oil and gas properties not yet evaluated, on a unit of production method based on estimated proved reserves.

Depletion expense for the three months ending March 31, 2008 was $114,594. Depletion expense for the three months ending March 31, 2007 was $93,348.

Income Taxes -- The Company accounts for income taxes pursuant to the asset and liability method of computing deferred income taxes. Deferred tax assets and liabilities are established for the temporary differences between the financial reporting bases and the tax bases of the Company's assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled. When necessary, valuation allowances are established to reduce deferred tax assets to the amount expected to be realized.

Loss Per Share -- Basic loss per share is computed by dividing the loss by the weighted average number of common shares outstanding.

Diluted loss per share is computed using the weighted average number of common shares and the dilutive securities outstanding. Dilutive securities having an anti-dilutive effect on diluted loss per share are excluded from the calculation.

Use of Estimates -- Management uses estimates and assumptions in preparing financial statements. Those estimates and assumptions affect the amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could differ from those estimates.

The Board of Directors passed a Corporate Resolution that reads, "Pursuant to and in accordance with Article 2.13 of the Texas Business Corporation Act of the State of Texas the Company does hereby certify that, pursuant to the authority conferred on the Board of Directors by the Articles of Incorporation of the Corporation, and pursuant and in accordance with Article 2.13 of the Texas Business Corporation Act of the State of Texas, said Board of Directors, pursuant to unanimous written consent dated December 9, 2002, duly adopted a resolution providing for the authorization and issuance of 5,000,000 shares of Series A Convertible Preferred Stock, $0.01 par value per share (the Series A Preferred Stock)". At the annual shareholders meeting held on October 15, 2004, the shareholders approved an increase in the total number of authorized Series A convertible preferred shares with a $0.01 par value to 10,000,000. As of April 20, 2008 and 2007 there were 0 and 6,315,020 shares outstanding respectively.

Each share of Series A Preferred Stock outstanding shall at the sole election of the holder be converted into fully paid and non-assessable shares of Common Stock of the Corporation at a conversion rate of 10 shares of Common Stock for each share of Series A Preferred Stock (adjusted for reverse split of 1 for 100 effective March 10, 2008.) The holders of the issued and outstanding shares of Preferred Stock shall have the equivalent of 10 Common Stock votes for each share of Series A Preferred Stock. As a result of all outstanding preferred stock being converted into common stock as of April 20, 2008, there are no outstanding preferred shares.

During the quarter ended March 31, 2008 no shares of preferred stock were issued.

On March 10, 2008, the Company effected a 1 for 100 reverse stock split of its common stock. The Board of Directors' resolution included the following provision:

"RESOLVED, that no fractional shares or less than an even hundred round lot of
common stock shall be issued as a result of the Reverse Split."

This provision has the effect of altering the ownership percentage of each shareholder. The outstanding number of common shares on March 10, 2008, was 257,295,087 which would convert to 2,572,951 shares of common stock, except that all shareholders are to receive even one hundred share lots. The rounding up of split shares to one hundred share lots resulted in an additional 478,433 shares of common stock being issued, with a fair value of $2,392,165 (March 11, 2008, opening trading value $5.00). The fair value of the extra common shares issued will be recognized as a charge to operations on March 10, 2008. The weighted average number of common shares outstanding reflected in the statements of operations and the loss per share have both been restated to reflect the reverse stock split.

The Company entered into an advancing term credit agreement for $30,000,000 on April 13, 2006 through its subsidiary EnDevCo Eureka, LLC with GasRock Capital, LLC to fund the purchase of the Short Junction Field in Cleveland County Oklahoma. This agreement was increased to $50,000,000 on April 2, 2007. The interest rate is 12% and the loan terminates on April 13, 2010. The balance at March 31, 2008 was $13,486,631, net of debt discount of $164,313, and the Company paid interest of $411,464 during the quarter ended March 31, 2008. The Company has approximately $36,513,369 left to draw on this agreement. The Company's ability to draw down money under this agreement terminates on April 30, 2009. The note is secured by all of EnDevCo Eureka's assets and certain personal assets owned by Chris A. Dittmar.

The Company has three long term notes payable totaling $1,813,224. All three notes accrue interest at the LIBOR monthly average coupon rate (3.11%) at March 31, 2008. The first two notes are in the amounts of $363,224 and $950,000 respectively and are due and payable December 31, 2009. The third note is in the amount of $500,000 and is due and payable June 30, 2009. The maker of this note consists of the following related parties managed by Campbell Evans: OCE Partners, LLC, and OCE Interests, LLC; and OCE Advisors, LLC, managed by Chris A. Dittmar. All notes are unsecured.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

This report, including Management's Discussion and Analysis of Financial Condition and Results of Operations, includes certain forward-looking statements. The forward-looking statements reflect the Company's expectations, objectives and goals with respect to future events and financial performance. They are based on assumptions and estimates, which the Company believes are reasonable. However, actual results could differ materially from anticipated results. Important factors that may impact actual results include, but are not limited to, commodity prices, political developments, market and economic conditions, industry competition, the weather, changes in financial markets and changing legislation and regulations. The forward-looking statements contained in this report are intended to qualify for the safe harbor provisions of Section 21E of the Securities Exchange Act of 1934, as amended. The notes to Consolidated Financial Statements sections contain information that is pertinent to the following analysis.

GENERAL COMMENTS ON BUSINESS PLAN

EnDevCo, Inc., a shortened version of the "Energy Development Company", establishes an identity that is consistent with the business development activities currently underway in the Corporation. The Company is actively negotiating to participate in several oil and gas projects both domestically and internationally within the traditional industry scope of oil and gas exploration and production. These activities include production of oil and gas from interests held by the Company in the United States and Colombia. The Company is also investigating investment in the development of new technologies for the enhancement of oil and gas production and the utilization of that technology to further acquire oil and gas production.

OIL AND GAS EXPLORATION AND DEVELOPMENT

The Company is pursuing oil and gas exploration and development opportunities in both domestic and international venues. Domestically, the Company has secured certain development rights onshore and offshore in the Gulf of Mexico that will provide it with the opportunity to participate in the drilling of low risk development wells. As a result of recently acquired 3D seismic data that has been integrated with previously known geological and engineering data, several low risk development drilling opportunities have been identified. Participation in these types of relatively low risk and low cost wells will provide near term cash flow to support the activities of the Company.

Internationally, the Company has identified several other exploration projects that carry significant upside potential (although at higher risk). The Company currently holds an agreement for certain exploration rights in the Rio Magdalena Valley of Colombia. Our exploration teams are also evaluating other opportunities located in Canada, South America, North Africa and the Middle East.

Gulf of Mexico - The Company has entered into a farm-in agreement with BT Operating Co. wherein the Company will participate in the drilling and completion of four wells in Eugene Island Block 294 and/or Chandeleur Block 14 to earn a 50% working interest in each block prior to December 31, 2009.

The Company has also entered into a farm-in agreement with Mariner Energy, Inc. which grants the Company an assignment of their operating rights down to a depth of 12,800 feet upon the initial commercial completion of the OC sand in East Cameron Block 71. Open Choke Exploration, LLC has a 67% interest in the farm-in agreement and the Company has the remaining 33% interest.

The Company has designated Open Choke as the project Operator who will drill the East Cameron #71-9 well and attempt to complete the OC sand. In the event that this well is not successful, EnDevCo has the right to drill a replacement well to test the OC sand within a reasonable time frame.

Pursuant to a joint participation agreement between EnDevCo and Open Choke, the Company will have access to the production platforms on East Cameron Block 71/72 Field which are equipped with all necessary production facilities and pipelines to support increased oil and gas production resulting from drilling and completing new wells.

Upper Magdalena River Region, Colombia - On September 25, 2003, the Company purchased from Harvest Production Company, LLC an option to participate in the acquisition and processing of 101 kilometers of 2D seismic, and a continuing option to participate on a joint venture basis in wells to be drilled after the interpretation of that seismic on their Rio Magdalena Association Contract comprising 58,546 hectares (144,600 acres) situated in the Upper Magdalena River region of Colombia. On June 25, 2005 the Company acquired an option from Harvest Production Company, LLC to purchase 50% of Seller's interest in the assets covered by the September 25, 2003 option, proven undeveloped reserves in the block and Seller's proprietary data previously acquired over the lease acreage described above, in consideration of the Company securing financing for development. This option expires December 31, 2009.

Block XXIV, Peru - Following an extensive bidding process, a consortium including EnDevCo was awarded the exclusive concession to develop the Block XXIV prospect area located in northwest Peru. EnDevCo owns 20% of the consortium. Covering more than 276 thousand acres, the block contains both onshore and offshore prospects. The area is bracketed by recent discoveries to the immediate north (Olympic) and south (Olympic and Petrotech). The primary target horizon for the off shore area is the naturally fractured Amotape formation of Paleozoic age (quartzites, slates, etc.). This target formation boasts similar characteristics to those that have produced oil in the nearby Portachuelo Oilfield and, more recently, the offshore San Pedro discovery. The reinterpretation of well logs using new technology indicates pay in target formation. Northwest Peru has solid infrastructure and substantial power demand, creating a ready-market for gas. For EnDevCo, the region represents an excellent opportunity for an integrated gas-to-power project.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (cont)

Cleveland County, Oklahoma - On April 13, 2006, the Company acquired a 98.712% working interest with a 70.085% net revenue interest in the West Short Junction Unit and a 100% working interest with a 71% net revenue interest in the Central Short Junction Unit hereinafter referred to as the ("Short Junction Field and/or the Field") located in Oklahoma City, Oklahoma through its subsidiary EnDevCo Eureka, LLC for a purchase price of $11.5 million. EnDevCo Eureka, LLC is owned 55% by its parent EnDevCo, Inc. and 45% by private investors who are related parties. These investors contributed $3.0 million in equity to enable EnDevCo to consummate the transaction. EnDevCo Eureka, LLC, managed by EnDevCo personnel, is the Operator for the Field which has an acquisition date of January 01, 2006.

Project financing was provided by GasRock Capital, LLC of Houston, Texas and now takes the form of a $50.0 million credit facility. GasRock Capital provides project based mezzanine debt financing to the oil and gas industry by backing proven management teams that identify high quality exploitation projects like the Short Junction Field.

The 12,000 acre fully unitized Field currently consists of 24 oil wells and 2 gas wells, 4 central collection and metering stages and 4 salt water disposal wells. The Field is currently producing 261 barrels of oil equivalent (BOE) per day comprised of 205 barrels of oil and 336 Mcf of gas which represents over a 300% production increase from April 13, 2006 to March 31, 2008.

Since acquiring the Field, the Company has methodically performed maintenance activities on all oil wells to include improved chemical and hot oil treatments; new pump jacks, existing pump jack re-alignment, bearing and rod replacement, beam compressor installation and pipeline integrity testing and cleanout. EnDevCo has also installed new pumps, a new water knockout and two new heater treaters for improved oil separation at the central collection and metering stages and terminated the re-injection of water into the Hunton reservoir by re-piping and installing a new salt water disposal well.

The Field purchase included full ownership rights to a field wide gas pipeline and gathering system that offers two independent taps to the interstate gas transmission system.

Short Junction Field was originally developed by Conoco using vertical wells drilled on a 40 acre well spacing, resulting in oil and gas production from 270 active wells within the 12,000 acre leasehold. The Field currently contains 34 unplugged production well bores of which 26 are currently active. EnDevCo plans to continue a workover and recompletion program to further increase the current daily production.

Historically the primary zone of interest has remained the Hunton formation for oil production. However, above the Hunton, the Bartlesville, Prue, Red Fork and Skinner Sandstones along with the Pink Lime zones are present and most are indicated as productive based on well log analysis.

Current bottom hole pressures recently measured in the Hunton indicate that formation pressure today is essentially the same as when the Field was originally placed on production. This unique characteristic occurs as a result of the fact that Conoco instituted a water flood pressure maintenance program in the early stages of developing the field. As a result of this pressure maintenance, the original gas cap in the Hunton reservoir has never been produced.

EnDevCo plans to implement a 3D seismic program over the leasehold in order to pursue an aggressive horizontal drilling program in the Hunton formation to increase oil and gas production from that reservoir and to develop identified shallow gas sand reservoirs indicated on the subsurface well control.

Development and implementation of new energy technologies will become a key new business focus for the Company. The identification of and early participation in the implementation of these types of technologies opens several avenues for potential revenue generation and profits. In some instances, the technology can be manufactured and sold to end users once the market accepts the technology. In other instances, the technology might provide a unique competitive advantage that can be successfully leveraged by the Company in the acquisition and development of existing energy projects. Initially, the Company will limit its scope of investigation to those technologies that directly compliment the oil and gas, and power industries.

EnDevCo's management team has extensive experience and expertise in the area of power plant development, operations and commercial management. The Company intends to leverage these capabilities by developing integrated gas-to-power and greenfield development projects in markets that create additional value through the gas-power delivery option.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (cont)

RESULTS OF OPERATIONS

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (cont)

LIQUIDITY AND CAPITAL RESOURCES

2008
Cash used by operating activities totaled $67,456 during 2008. Cash used by operating activities during 2007 was $166,342. Contributing to this increase was a net loss of $3,631,804, one time shareholder roundup expense of $2,392,165 due to reverse split effective March 10, 2008, depletion of $114,594, hedging loss of $481,021, an increase in accounts receivable of $93,860, a revenue payable increase of $18,195, an accounts payable increase of $71,127, an increase in accrued liabilities of $334,072, an increase in taxes payable of $4,054 and an increase in payable to related party of $270,518.

2007
Cash provided by operating activities totaled $166,342 during 2007. Cash provided by operating activities during 2006 was $238,929. Contributing to this increase was $30,809 in amortization of loan fees, depletion of $93,348, hedging activity of $40,154, a $20,376 decrease in accounts receivable, a $8,200 increase in prepaid expenses, a $377,094 increase in accounts payable, a $24,643 increase in accrued interest, a $198,000 increase in accrued salaries and a $7,112 decrease in revenues payable and a $4,009 increase in taxes payable.

2008
The Company made no investments in the 1st quarter of 2008.

2007
The Company purchased oil and gas property during 2007 in the amount of $776,677 for the Short Junction Field.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (cont)

2008
The Company increased its note payable for the Short Junction project by $66,529.

2007
The Company decreased its note payable for the Short Junction project by $2,472.

The Company currently has nominal cash reserves and cash flow from operations. Until such time as the financial condition of the Company improves, the Company's Directors and Officers have agreed to have their salaries accrued.

In recognition of the status of current financial resources available to the Company, executive management is committed to identifying and implementing projects that can be primarily project financed. This strategy reduces financial risk to the Company, but necessarily adds additional lead time before projects can be secured and announced to the shareholders.

There are no assurances, however, that the Company will be able to identify and implement financing to develop its projects or that it will be able to generate sufficient revenue growth and improvements in working capital.

The Company intends to raise working capital through the sale of its Common stock. No assurance can be given that funds will be available from any source when needed by the Company or, if available upon terms and conditions reasonably acceptable to the Company.

ITEM 3. CONTROLS AND PROCEDURES

As required by Rule 13a-15(b), Company's executive management, including the Chief Executive Officer, Chief Operating Officer and Chief Financial Officer, conducted an evaluation as of the end of the period covered by this report, of the effectiveness of the Company's disclosure controls and procedures as defined in Exchange Act Rule 13a-15(e). Based on that evaluation, the Chief Executive Officer, Chief Operating Officer and Chief Financial Officer concluded that the Company's disclosure controls and procedures were effective as of the end of the period covered by this report. As required by Rule 13a-15(d), the Company's executive management, including the Chief Executive Officer, Chief Operating Officer and Chief Financial Officer, also conducted an evaluation of the Company's internal control over financial reporting to determine whether any changes occurred during the period covered by this report that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting. Based on that evaluation, there has been no such change during the period covered by this report.

As of June 1, 2007, the law firm of Phillips & Akers, P.C. ("A&P"), are the attorneys of record for the Company in a case styled: Cause No: 2006-34662; Farzad Askari v. EnDevCo, Inc.

Mr. Askari filed a breach of contract case claiming the Company (the Defendant) had not paid Mr. Askari (the Plaintiff) for work he did as an alleged consultant in 2002 for John W. Adair and Adair International Oil & Gas, Inc. The Company believed that Mr. Askari was never a consultant for the Company and never performed any work for the Company and therefore was not entitled to receive any compensation from the Company.

The case went to trial and the jury's verdict was that Mr. Askari was not entitled to any compensation and that judgment was entered on January 11, 2008. All of Mr. Askari's post trial motions to date have been unsuccessful; however, he has filed notice of appeal.

As of October 10, 2007, the law firm of Looney, Nichols & Johnson, P.L.L.C. ("LN&J"), are the attorneys of record for the Company in a case styled: Cause No: CJ 07 1859 L; Basic Energy Services, LP v. EnDevCo Eureka, LLC. et al.

Basic Energy Services has filed a breach of contract case claiming EnDevCo Eureka, LLC (the Defendant) has not paid for goods and services that are in dispute between the parties. The Company believes that upon review of all disputed invoices, a settlement will be reached between the parties.

The Company is a party to various claims, but is not a party to any other litigation at this time. Although no assurances can be given, the Company believes based on its experience to date, that the ultimate resolution of such items, individually or in the aggregate, would not have a material adverse impact on the Company's financial position or results of operations.

ITEM 6. EXHIBITS AND REPORTS ON FORM 8 -K

31.1 Certification by CEO and CFO pursuant to Section 302 of Sarbanes-Oxley Act of 2002.
32.2 Certification by CEO and CFO pursuant to Section 906 of Sarbanes-Oxley Act of 2002.

(b) Reports on Form 8-K

The following table details the events reported in Fiscal 2008 by the Company on Form 8-K. Each filing is incorporated herein by reference.

In accordance with the requirements of Section 13 of 15(d) of the Exchange Act, the Registrant has caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, on May 16, 2008.

FREDERICK CEDOZ
FREDERICK CEDOZ
NON-EXECUTIVE DIRECTOR

CHARLES R. CLOSE
CHARLES R. CLOSE
NON-EXECUTIVE DIRECTOR

CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO RULE 13A-14(A) OR 15D-14(A) UNDER THE SECURITIES EXCHANGE ACT OF 1934

In connection with the Quarterly Report of EnDevCo, Inc. (the "Company") on Form 10Q (the "Report") for the quarter ended March 31, 2008 (the "Reporting Period"), as filed with the Securities Exchange Commission on the date hereof under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), the undersigned, Chris A. Dittmar, Chief Executive Officer of the Company, certifies pursuant to Rule 13a-14(a) or 15d-14(a) under the Exchange Act that:

2. Based on my knowledge, the 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 they are made, not misleading with respect to the Reporting Period.

3. Based on my knowledge, the consolidated financial statements and other financial information included in the Report fairly present in all material respects the financial condition, results of operations and cash flows of the Company as of the date and for the periods reported therein.

4.   The Company's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) for the Company and internal control over financial reporting (as defined in Rule 13a-15(f) and 15d-15(f) under the Exchange Act) for the Company, and we have:

     (a) designed those disclosure controls and procedures, or caused them to be designed under our supervision, to ensure that material information relating to the Company, including its consolidated subsidiaries, is made known to us by other personnel employed by the Company and its subsidiaries, particularly within the Reporting Period;

     (b) designed those internal controls over financial reporting, or caused them to be designed under our supervision, to provide reasonable assurances regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

(c) evaluated the effectiveness of the Company's disclosure controls and procedures and presented in the Report our conclusions about the effectiveness of those disclosure controls and procedures, as of the end of the Reporting Period based on that evaluation; and

(d) disclosed in the Report any change in the Company's internal control over financial reporting that occurred during the last fiscal quarter of the Reporting Period that has materially affected or is reasonably likely to materially affect the Company's internal control over financial reporting.

5. Based on our most recent evaluation of internal control over financial reporting, the Company's other certifying officer and I have disclosed to the Company's auditors and the audit committee of the Company's board of directors:

(a) all significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the Company'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 Company's internal control over financial reporting.

EXHIBIT 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO RULE 13A-14(A) OR 15D-14(A) UNDER THE SECURITIES EXCHANGE ACT OF 1934

In connection with the Quarterly Report of EnDevCo, Inc. (the "Company") on Form 10Q (the "Report") for the quarter ended March 31, 2008 (the "Reporting Period"), as filed with the Securities Exchange Commission on the date hereof under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), the undersigned, Joseph Lessard, Chief Financial Officer of the Company, certifies pursuant to Rule 13a-14(a) or 15d-14(a) under the Exchange Act that:

(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the Company's internal control over financial reporting.

EnDevCo, Inc. and Subsidiaries
March 31, 2008

CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO RULE 13A-14(B) OR 15D-14(A) UNDER THE SECURITIES EXCHANGE ACT OF 1934 AND SECTION 1350 OF CHAPTER 63 OF TITLE 18 OF THE UNITED STATES CODE

In connection with the Quarterly Report of EnDevCo, Inc. (the "Company") on Form 10Q (the "Report") for the quarter ended March 31, 2008, as filed with the Securities Exchange Commission on the date hereof under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), the undersigned, Chris A. Dittmar, Chief Executive Officer, certifies pursuant to Rule 13a-14(b) or 15d-14(a) under the Securities Exchange Act of 1934 and Section 1350 of Chapter 63 of Title 18 of the United States Code, that:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Exchange Act; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company as of the date and for the periods reported therein.

CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO RULE 13A-14(B) OR 15D-14(A) UNDER THE SECURITIES EXCHANGE ACT OF 1934 AND SECTION 1350 OF CHAPTER 63 OF TITLE 18 OF THE UNITED STATES CODE

In connection with the Quarterly Report of EnDevCo, Inc. (the "Company") on Form 10Q (the "Report") for the quarter ended March 31, 2008, as filed with the Securities Exchange Commission on the date hereof under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), the undersigned, Joseph Lessard, Chief Financial Officer of the Company, certifies pursuant to Rule 13a-14(b) or 15d-14(a) under the Securities Exchange Act of 1934 and Section 1350 of Chapter 63 of Title 18 of the United States Code, that:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Exchange Act; and

ENDEVCO, INC. AND SUBSIDIARIES
TABLE OF CONTENTS
MARCH 31, 2008

PART I - FINANCIAL INFORMATION

	ITEM 1. Financial Statements
		Consolidated Balance Sheets - March 31, 2008 (Unaudited) and December 31, 2007	2
		Consolidated Statements of Operations (Unaudited) - Three Months Ended March 31, 2008 and 2007	3
		Consolidated Statements of Cash Flows (Unaudited) - Three Months Ended March 31, 2008 and 2007	4
		Notes to Consolidated Financial Statements (Unaudited)	5-6

	ITEM 2. Management's Discussion and Analysis of Financial Condition and Results of Operations		7-11

	ITEM 3. Controls and Procedures		12

PART II - OTHER INFORMATION

	ITEM 1 through ITEM 6		12-13

SIGNATURES AND CERTIFICATIONS			14-18

EnDevCo, Inc. and Subsidiaries
Consolidated Balance Sheets
March 31, 2008 Compared to December 31, 2007

				03/31/2008	12/31/2007
				(Unaudited)
ASSETS (Unaudited)
Current Assets
	Cash			$ 208	$ 1,135
	Accounts receivable			278,271	131,662
	Accounts receivable - Joint			18,233	27,715
	Accounts receivable - Other			28,126	71,393
	Prepaid expense			3,687	3,687
		Total Current Assets		328,525	235,592

Property and Equipment
	Oil and gas properties and equipment under full cost method			19,592,274	19,592,274
	Less accumulated depreciation depletion and amortization			(954,834)	(840,240)
		Net Property and Equipment		18,637,440	18,752,034
			Total Assets	$ 18,965,965	$ 18,987,626
				==========	==========

LIABILITIES
Current Liabilities
	Accounts payable			$ 3,445,683	$ 3,374,556
	Cash overdraft			--	27,538
	Accrued liabilities			2,704,085	2,370,013
	Hedging liability			1,952,355	1,471,334
	Revenue payable			49,630	31,435
	Taxes payable			262,486	258,432
	Payable to related party			291,066	20,548
		Total Current Liabilities		8,705,305	7,553,856

Long-Term Liabilities
	Notes payable			13,440,439	13,373,910
	Note payable - related party			1,813,224	1,813,224
		Total Long-Term Liabilities		15,253,663	15,187,134
		Total Liabilities		23,958,968	22,740,990

Minority Interest				3,000,000	3,000,000

STOCKHOLDERS' DEFICIT
Preferred Stock
	10,000,000 shares authorized, $0.01 par value,
		0 shares outstanding March 31, 2008 and
		6,870,070 shares outstanding December 31, 2007		--	68,701
Common Stock
	500,000,000 shares authorized, without par value
		71,752,094 shares outstanding March 31, 2008 and
		2,572,951 shares outstanding December 31, 2007		40,934,958	38,474,092
Additional Paid in Capital				6,801,370	6,801,370
Retained Deficit				(55,729,331)	(52,097,527)
	Total Stockholders' Deficit			(7,993,003)	(6,753,364)
			Total Liabilities, Minority Interest and Stockholders' Deficit	$ 18,965,965	$ 18,987,626
				==========	===========

EnDevCo, Inc. and Subsidiaries
Consolidated Statements of Operations
For the Three Months Ended March 31, 2008 and 2007
(Unaudited)

		For the Three Months Ended
		March 31,
		2008	2007
Revenues
	Oil Sales	$ 492,170	$ 333,480
	Gas Sales	70,539	52,787
	Pipeline Transmission	3,126	4,158
Total Revenues		565,835	390,425

Cost of Revenues
	Lease Operating Cost	249,971	108,756
	Production Taxes	40,489	27,604
	Depletion	114,594	93,348
Total Cost of Revenues		405,054	229,708
Gross Profit		160,781	160,717

Costs and Expenses
	General and administrative	76,790	119,910
	Salaries and wages	198,000	198,000
	Shareholder services	4,834	--
Total Costs and Expenses		279,624	317,910
Net Income (Loss) from Operations		$ (118,843)	$ (157,193)

Other Income and (Expenses)
	Interest and other income	25	8,120
	Hedging loss	(649,615)	(28,275)
	Shareholder roundup expense	(2,392,165)	--
	Interest expense	(471,206)	(429,431)
	Total Other Income(Expenses)	$ (3,512,961)	$ (449,586)
	Net Loss	$ (3,631,804)	$ (606,779)
		==========	==========

Basic and Diluted Loss Per Common Share		$ (0.18)	$ (0.24)
Weighted average number of common
	shares used in basic and diluted
	loss per share calculations	19,867,737	2,492,831
		==========	==========

EnDevCo, Inc. and Subsidiaries
Consolidated Statements of Cash Flows

			Three Months Ended
			March 31,
			(Unaudited)
			2008	2007
Cash Flows from Operating Activities

Net (Loss) Income			$ (3,631,804)	$ (606,779)
Adjustments to Reconcile Net Loss to Net Cash
	Provided by operating activities:
		Amortization of loan fees		30,809
		Issuance of stock for shareholder roundup	2,392,165	--
		Depletion	114,594	93,348
		Hedging activity	481,021	40,154

	Changes in assets and liabilities:
		Accounts receivable	(146,609)	20,376
		Accounts receivable - joint interests	9,482	--
		Accounts receivable - other	43,267	--
		Prepaid expenses	--	(8,200)
		Revenue payable	18,195	(7,112)
		Accounts payable	71,127	377,094
		Cash overdraft	(27,538)	--
		Accrued liabilities	334,072	222,643
		Taxes payable	4,054	4,009
		Payable to related party	270,518	--
Net Cash Provided (Used by) by Operating Activities			(67,456)	166,342

Cash Flows from Investing Activities:
Purchase oil and gas property			--	(776,677)
Net cash Provided (Used) by Investing Activities			--	(776,677)

Cash Flows from Financing Activities:
	Increase (decrease) in notes payable		66,529	(2,472)
Net Cash Provided (Used) by Financing Activities			66,529	(2,472)
Net Change in Cash			(927)	(612,807)

Cash and cash equivalents
Cash Balance, Begin Period			1,135	1,063,994
Cash Balance, End Period			$ 208	$ 451,187
			=========	==========
Supplemental Disclosures:
	Cash paid for Interest		329,552	362,013
	Stock issued for services		--	--

THREE MONTHS ENDED MARCH 31, 2008 COMPARED TO THE THREE MONTHS ENDED MARCH 31, 2007

Line	Description		Three Months Ended March 31,		Differences	Percent
			2008	2007		Change

1	Revenues		$ 565,835	$ 390,425	$ 175,410	44.90%
2	Cost of Revenues		$ 405,054	$ 229,708	$ 175,346	76.30%
3	Costs and Expenses		$ 279,624	$ 317,910	$ (38,286)	(12.00)%
4		General and Administrative Expense	$ 76,790	$ 119,910	$(43,120)	(36.00)%
5		Salaries and Wages	$ 198,000	$ 198,000	--	0.00%
6		Shareholder Services	$ 4,834	--	$ 4,834	100.00%
7	Other Income and (Expenses)		$ (3,512,961)	$ (449,586)	$ 3,063,375	681.40%
8		Interest and Other Income	$ 25	$ 8,120	$ (8,095)	(99.70)%
9		Hedging Loss	$ (649,615)	$ (28,275)	$ 621,340	2197.50%
10		Shareholder roundup expense	$ (2,392,165)	--	2,392,165	100.00%
11		Interest Expense	$ (471,206)	$ (429,431)	$ 41,775	9.70%

Sources and Uses of Cash		Three Months Ended March 31,
		2008	2007

Net cash provided by/(used in)
	Operating activities	$ (67,456)	$ 166,342
	Investing activities	--	(776,677)
	Financing activities	66,529	(2,472)
Increase/(decrease) in cash and cash equivalents		$ (927)	$ (612,807)
		==========	=========
Cash and cash equivalents		$ 208	$ 451,187
		==========	=========

Filing Date	Description
03/12/2008	Item 3.03 - Material Modifications to Rights of Security Holders. 1 for 100 reverse split effective 03/10/2008
03/12/2008	Item 3.03 - Amendments to Articles of Incorporation. 1 for 100 reverse split effective 03/10/2008