FORWARD LOOKING STATEMENTS

This quarterly report contains forward-looking statements that involve risks and uncertainties. We use words such as anticipate, believe, plan, expect, future, intend and similar expressions to identify such forward-looking statements. You should not place too much reliance on these forward-looking statements. Our actual results are likely to differ materially from those anticipated in these forward-looking statements for many reasons, including the risks faced by us described in this section.

INTRODUCTION

Superlattice Power, Inc. (formerly Zingo, Inc., the "Company", "we", or "us") was incorporated on July 15, 2002 under the laws of the State of Nevada under the name "Titan Web Solutions, Inc." On August 18, 2003, we changed our name to "Javakingcoffee, Inc."

We had been engaged in the business of offering a full range of business consulting services to retailers in the specialty coffee industry in China until August 2005. On August 18, 2005, we entered into an Agreement and Plan of Reorganization, pursuant to which we agreed to acquire all of the outstanding shares of Whistlertel, Inc. ("Whistlertel"), a Nevada corporation, which was formerly a wholly-owned subsidiary of Hybrid Technologies, Inc. On August 19, 2005, we completed the acquisition of Whistlertel in exchange for the issuance of 80,000,000 shares of our common stock, or 69.56% of our outstanding common stock following such issuance. We entered into a license agreement with Hybrid Technologies, Inc. on April 15, 2008, for the license of the development of their lithium battery technology, and we sold our subsidiaries that offered telecommunications services to business and residential customers utilizing VoIP technology on May 15, 2008. To reflect our new business, we changed our name from Zingo, Inc. to Superlattice Power, Inc. on April 25, 2008.

RESULTS OF OPERATIONS

The Company changed its year-end from December 31 to July 31 beginning with the
annual reporting period ended July 31, 2007. As a result of the year-end change
and given the lack of materiality of the prior periods compared to the current
operations and the lack of seasonality of the Company's business, the quarters
of the current year have been presented in comparison to the most nearly
comparable period from the originally reported quarters of the prior year as
follows:

   For the period ending   Comparative period
Q1      October 31, 2007   September 30, 2006
Q2      January 31, 2008    December 31, 2006
Q3        April 30, 2008       March 31, 2007
Q4         July 31, 2008        July 31, 2007

NINE MONTHS ENDED APRIL 30, 2008 AS COMPARED WITH NINE MONTHS ENDED MARCH 31,
2007

We incurred a net loss of $589,323 for the nine months ended April 30, 2008, which included general and administrative costs of $766,567. .

We had sales of $614,097 for the nine month period ended April 30, 2008. Our gross profit on our sales for this nine month period was $197,366. Our net loss for the nine-month period ended April 30, 2008, decreased from the nine-month period ended March 31, 2007 (from $1,238,125 for the prior period to $589,323 in 2008). This was primarily due to lower cost of sales in 2008 in relation to revenues, and higher administrative costs of $1,285,647 in the prior period as compared with $766,567 in 2008, due efficiencies resulting from moving certain operations out of the United States to India.

THREE MONTHS ENDED APRIL 30, 2008 AS COMPARED WITH THREE MONTHS ENDED MARCH 31,
2007

We incurred a net loss of $159,256 for the three months ended April 30, 2008, which included general and administrative costs of $240,296.

We had sales of $183,775 for the three month period ended April 30, 2008. Our gross profit on our sales for this three month period was $87,591. Our net loss for the three-month period ended April 30, 2008, decreased from the three-month period ended March 31, 2007 (from $317,800 for the prior period to $159,256 in 2008). This was primarily due to lower cost of sales in 2008, and higher administrative costs of $429,648 in the prior period as compared with $240,296 in 2008, due efficiencies resulting from moving certain operations out of the United States to India.

PLAN OF OPERATION

As of May 15, 2008, when we sold our VOIP telecommunications business, we had approximately 2,000 subscribers. We intend to concentrate our efforts on further development of the lithium battery technology that we have licensed from Hybrid Technologies, Inc. effective April 15, 2008. We changed our name to Superlattice Power, Inc. on April 25, 2008, to reflect our new business under the license agreement with Hybrid Technologies, Inc. Our auditors have expressed substantial doubt concerning our ability to continue as a going concern.

Commercial Initiatives

License Agreement with Hybrid Technologies, Inc.

Effective April 15, 2008, we entered into a License Agreement (the "License Agreement") with Hybrid Technologies, Inc. ("Hybrid"), our former controlling stockholder, providing for Hybrid's license to us of Hybrid's patent applications and technologies for rechargeable lithium-ion batteries for hybrid vehicles and other applications ("Licensed Products").

Under the License Agreement, Hybrid has the right to purchase its requirements of lithium ion batteries from us, and its requirements of lithium ion batteries shall be supplied in preference to, and on a priority basis as compared with, supply and delivery arrangements in effect for our other customers. Hybrid's cost for lithium ion batteries purchased from us is our actual manufacturing costs for such batteries for our fiscal quarter in which Hybrid's purchase takes place.

We have agreed to invest a minimum of $1,500,000 in each of the next two years in development of the technology for the Licensed Products, and we intend to pursue development of the lithium battery technology that we have licensed.

Effective April 16, 2008, we agreed to lease approximately 5,000 square feet of space ("Leased Space") in Hybrid's North Carolina facility, such Leased Space to be suitable for, and utilized by us for, our developmental and manufacturing operations for Licensed Products pursuant to the License Agreement. The Leased Space is leased by Hybrid to us on a month-to-month basis at a monthly rental of $2,500, the monthly rental to be escalated five (5%) percent annually. Effective April 16, 2008, Hybrid also sold us for the purchase price of $29,005, specified equipment and supplies related to the Licensed Field. Although the lease was signed, the space was not available as of April 30, 2008. Therefore, through mutual agreement, no rent has been paid yet. We are at work with the equipment purchased and expect the leased space to be finished soon.

Sale of our Telecom Subsidiaries

At a closing held on May 15, 2008, we sold for $215,000 the 75,000 outstanding shares of common stock, constituting 100% of the outstanding stock, of our subsidiary Zingo Telecom, Inc. In addition, at the closing, we assigned and transferred to the purchaser all receivables or debt obligations of Zingo Telecom owing to or held by us at the closing date, and all outstanding shares of M/S Zingo Bpo Services Pvt. Ltd., our subsidiary incorporated in India.

5.2 Liquidity and Capital Resources

As of April 30, 2008, we had cash on hand of $18,886. Our liabilities at April 30, 2008, totaled $4,543,751.

At April 30, 2008, we had a working capital deficiency of $4,425,073 and a stockholders' deficit of $4,305,724.

Since our incorporation, we have financed our operations almost exclusively through the sale of our common shares to investors and through advances from our directors. We expect to finance operations through the sale of equity or other investments in us for the foreseeable future, as we do not receive significant revenue from our new business operations. There is no guarantee that we will be successful in arranging financing on acceptable terms.

In the nine months ended April 30, 2008, we had received approximately $646,955 in net advances from our principal stockholder.

Our ability to raise additional capital is affected by trends and uncertainties beyond our control. We do not currently have any arrangements for financing and we may not be able to find such financing if required. Obtaining additional financing would be subject to a number of factors, including investor sentiment. Market factors may make the timing, amount, terms or conditions of additional financing unavailable to us.

Our auditors are of the opinion that our continuation as a going concern is in doubt. Our continuation as a going concern is dependent upon continued financial support from our shareholders and other related parties.

CRITICAL ACCOUNTING POLICIES

Recently issued pronouncements

In December 2007, the FASB issued SFAS No. 141 (revised 2007) ("SFAS 141 (R)") "Business Combinations", which replaces SFAS 141 "Business Combinations". This Statement improves the relevance, completeness and representational faithfulness of the information provided in financial reports about the assets acquired and the liabilities assumed in a business combination. This Statement requires an acquirer to recognize the assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree at the acquisition date, measured at their fair values as of that date, with limited exceptions specified in the Statement. Under SFAS 141(R), acquisition-related costs, including restructuring costs, must be recognized separately from the acquisition and will generally be expensed as incurred. That replaces SFAS 141's cost-allocation process, which required the cost of an acquisition to be allocated to the individual assets acquired and liabilities assumed based on their estimated fair values. SFAS 141(R) shall be applied prospectively to business combinations for which the acquisition date is on or after the beginning of the first annual report period beginning on or after December 15, 2008. The Company will implement this Statement in 2009.