Item 2 of this Form 10-QSB.

The July quarter saw the company continue the execution of its updated business strategy in anticipation of new funding being finalized later in 2007. This resulted in a lift in expenditures compared to previous quarters. Apart from the requirement since May 1, 2006 to reflect the compensation expense for the granting and vesting of existing options ($123,250 for the quarter), much of the additional expenditure relates increased marketing with the release of new product versions, and expenses associated with the funding and M&A activities that are underway. We also began increasing staffing levels, particularly on the sales side, to prepare for the full launch of version 3 of INTERScepter. The company is also reviewing its options from a marketing and investor relations perspective. From a sales and distribution perspective, the Company focused on growing our partnerships in the USA and UK with the focus on leveraging from its existing distribution arrangements as outlined below as well as promoting the company and product in key market segments. The company has also appointed key senior managers to help drive these opportunities in the USA, and now in the UK in conjunction with the setup of a branch office and new staff in the UK. A key focus from a development perspective has been the completion of the key phases of INTERScepter Version 3. This has seen the release of the INTERScepter Home/SOHO and Enterprise “appliance” versions which are being presented to distributors and communications systems manufacturers for OEM opportunities. The quarter also saw the introduction of new products through third party partnerships, focused on internet/email security and compliance, and more recently Voice over IP (VoIP).

The Directors also noted that, the due diligence was continuing in relation to the proposed acquisitions. It is considered likely that the first of these will be completed in the next quarter.
 
Plan of Operation

Synopsis of Business Strategy and Status
 
visionGATEWAY is continuing to execute on its updated business plan. The Company’s plan combines organic growth and acquisitions creating greater opportunity for revenue and sales growth through an enhanced corporate and solution package :

INTERScepter

Ø
The Company has released the new “appliance” version of INTERScepter for enterprise and SMB markets. Significant enhancements to INTERScepter version 3 have been made from both a technical and user interface perspective;
Ø
version 3 is being implemented at Moreton TAFE College in Queensland - long standing client of visionGATEWAY - Unisys who manage their networks is looking to expand the implementation of INTERScepter to other TAFE locations by the end of 2007 for one hundred thousand student users; this would equate to sale value over $800,000 per year when fully operational;

 
 
 


Ø
other installations are arranged for new client sites in Australia, as well as in UK and USA;
Ø
appliance hardware arrangements have been made for supply of fully specified appliance devices from Portwell of Taiwan and USA through distributors in Australia, USA and UK - Avnet - and their channel partners. Different appliance models are available for Enterprise and SMB level businesses at competitive price points;
Ø
shipments of these appliances began July within Australia, as well as to USA and UK;
Ø
following on from the “solution on a chip” box version of INTERScepter for Home and SOHO (Small Office Home Office) markets, the Company is to begin during its second fiscal quarter Community trials of “The Smart Parent for the Smart Home” providing full INTERScepter Home/SOHO capability;

Global Distribution & Sales Network

Ø
during the year, the Company gained a specialist Strategic Advisor in Tom Kielty of the USA who brings a strong technology background as well as a significant personal network into the Financial Services and Pharmaceutical industries - introductions have already been made to some of the largest global banks, to a number of sales channels, as well to funding sources;
Ø
the potential that has evolved from the organizations the Company has already had discussions and live demonstrations with is for 200,000 work stations over the next 12 months;
Ø
the Company now has regional sales management established for Australia, USA and UK;
Ø
the Company has expanded market coverage to UK and South Africa as part of our Global Distribution Network;
Ø
an online stealth marketing program is underway to achieve a rapid uptake and understanding of the benefits INTERScepter v3.0 delivers to the Company’s customers;

Partnerships, Acquisitions & New Products

Ø
the Company intends to gain clients and sales plus new products/services through acquisitions;
Ø
the Company has added additional synergistic products in e-commerce and point of sale payment solutions, secure mail and secure data sharing, internet security, encryption technologies and VoIP;
Ø
the exclusive licensing of Saturn IQ’s IP and technology from the UK will bring a portfolio of revenue generating clients. It is predicted that the immediate sales opportunities can be converted to revenue of an estimated $1,000,000 over the first nine months of the arrangement being implemented.

visionGATEWAY looks to provide, for the companies that it acquires, the ability to obtain the funding they require more cost effectively, strategic leadership and positioning plus enhanced (global) growth potential. VGWA’s objective for the long term is to grow a successful global technology company.

The funding options the Company is progressing facilitate these objectives, and the strategic partnerships the Company has and is putting in place provide the capability to accelerate market access and sales growth.
 
Funding
 
The visionGATEWAY business over the last two years has focused on product development and building its market positioning, presence and global distribution channels. In the last twelve months, the key aspects of expenditure have been:

 
o
Building distribution and reseller networks and validating product acceptance in USA, UK, Australia and New Zealand;
 
o
Finding and evaluating synergistic 3rd party products to bring to the distribution mix;
 
o
Development of INTERScepter version 3 with significant enhancements in functionality and a new underlying platform in Linux for the iGateway component of the product; and
   
o
Development of INTERScepter version to address the Home and SOHO markets.
   
o
Development of INTERScepter “appliance” capability.
 
During all of fiscal 2007, the Company has focused on arranging major funding that will enable it to take full advantage of the platform that has been built through its product development and global distribution channels. This funding will be used during fiscal 2008 to drive sales in global markets with a key focus on the U.S., Australia and UK. It also enables the Company to focus on some new product initiatives that are aligned to market needs and sales potential.

In the twelve months ended April 2007, with a reduced level of activities, visionGATEWAY has been able to acquire investment and loan funds for working capital of approximately US$1,103,000 from existing and new investors. This has enabled us to pay key operational expenses in Australia and USA, as well as travel and marketing expenses related to the development of distribution and investor efforts in U.S., UK and Australia/New Zealand.

 
 
 



In April 2006 visionGATEWAY announced that it had entered into a Standby Equity Distribution Agreement with Cornell Capital Partners, LP (“Cornell”). Under the agreement, Cornell would provide up to $15 million of funding that can be accessed at the Company’s discretion over a 24-month period by issuing common stock of the Company, pursuant to the conditions and limitations thereunder. Proceeds received by the Company would enable it to execute on its established sales growth strategy.

Any sale of common stock under the agreement would occur pursuant to an effective registration statement, which the Company would establish prior to selling any shares of common stock that it may sell under the agreement. This registration statement is yet to be filed and the SEDA facility is yet to be activated.

While this funding structure provides flexibility to access additional equity capital at selected times when additional capital or liquidity is desirable to drive our growth, it needs to be done at a time that is appropriate taking into account all business and market factors. The Company believes the timing and market factors have not yet been appropriate to access this facility.

The Company has consequently revised its funding strategy moving forward. The key elements of the suggested funding strategy as outlined below are clearly aligned to the updated Corporate Strategy outlined in this report.

Ø
Initial funding requirement has been increased to US$10 million - additional requirement would be due to growth requirements in existing markets with the new and enhanced products(particularly the SmartParent), and the initial needs of proposed acquired companies.
Ø
Additional tranches of funding to total $20m in 2008 to be accelerated after initial acquisitions are completed to facilitate additional growth in new markets (particularly China, Japan and Korea), a move to a main board listing, and additional acquisitions.

Target Acquisitions
 
The Company believes these prospective transactions will add real value to the business in the future and that they create the clear emerging leader in our sector. As a combined Company, the business would have a broad product line and technology portfolio, enabling it to provide unparalleled products and support for its customers. In addition, the Company believes it will have an increased ability to address complementary high-growth markets.

As the Company’s markets continue their rapid growth, it expects that these markets will become more attractive to larger players. The combined forces of the companies VGWA bring together increase its abilities to face these competitive challenges by creating a more efficient and financially stronger company, and by increasing the value the Company brings to its customers.

Furthermore, by expanding the Company’s engineering capacity and broadening its technology portfolio, it will be able to accelerate the development of products for complementary markets. The Company’s competitive position is further enhanced by increasing its combined financial strength, and by expanding its management expertise and experience.

The Company has identified significant synergies among the targeted companies, such that the acquisition is accretive to the Company’s earnings commencing in the first full quarter of combined operations, excluding one-time costs associated with the transaction(s). The Company is committed to achieving the synergies it has identified while enhancing its competitive position and momentum in the marketplace.

The combined company would continue to have a significant management and R&D presence in Australia, as well as other centers depending on the acquired companies - most likely Europe. The combined company would also develop sales and support offices in all major regions as sales expand.

Research & Development
 
The key focus of Research & Development over the last twelve months has been the development of INTERScepter version 3. This version not only addresses the Home and SOHO markets, but also provides an “appliance” approach, database independence and significant technological advantages.

As a result of global exposure to the visionGATEWAY Business Model through investor forums and reseller networks, there is significant interest from other businesses for the Company to consider adding on synergistic product modules and expand the product offering.
 
The INTERScepterV3 product provides the underlying Internet Resource Management platform on which other modules can be added. These include modules provided by visionGATEWAY as well as specialist modules from third parties such as :

 
 
 


 
·
Whole of network traffic monitoring, analysis and performance improvement tools;

·
Internet Protection and Security tools;

·
Secure Mail & Secure Data Sharing (IQ Confidential);

·
Integrated encryption and digital rights management system;

·
IP-based e-Business, M-Commerce and smart card solutions (SmartCity);

·
 
Facilities to monitor, control and charge Internet traffic over mobile telephony (including PDA’s with phones);

·
Facilities to monitor, control and charge VOIP traffic (an INTERScepterVoIP Control module is now available);

·
Specialist security and content review modules as “plug-ins”; and

·
Process improvement tools e.g. video conferencing.
 
INTERScepter can also be integrated into Bundled Solutions

Ø Secure VoIP - enable new telephony to be secure from threats !
Ø IP-based Digital e-Business & m-Commerce - secure / track / measure
Ø iNTERNET TRACKER - INTERScepter plus Billing Solution for Higher Education market
Ø Internet based security camera control solution - important for additional physical security at key government and corporate locations

The technology of INTERScepter enables visionGATEWAY to build and leverage a number of strategic technology alliances. These can be categorized as follows :
 
Core components
 
§
Linux operating system
 
§
Database systems - MS, IBM, Oracle, etc
 
§
Client workstations - MS, Linux/Novell, Apple
 
§
User Authentication - MS, Novell, etc
 
Hardware/Networking
 
§
Server Appliances - IBM, Intel, HP, Tyan
 
§
Wi-Fi - various technology and solution providers
 
Specialist devices
 
§
IP based video conferencing
 
§
IP based Security cameras
 
§
Voice Over IP (VOIP)
 
Specialist software plug-ins
 
§
Filters
 
§
Whole of network bandwidth management
 
§
Spam management
 
§
E-mail content checking
 
§
IM content checking
 
Telcos and ISP’s - differentiate data lines with management tool

 
New Solutions - INTERScepter@Home - Prototype Overview
 
Initially designed as a prototype to be embedded onto ADSL/Cable Modems and Wired/Wireless routers, INTERScepter@Home, now also known as SmartParent, is a version of INTERScepter specifically targeted to the home, home office and small business market segments. INTERScepter@Home / SmartParent has been engineered using the NG platform that has been developed by the R&D team as the foundation for all future INTERScepter product variations.

A number of brand name Wireless Routers had been used as a “proof of concept” with the initial version of INTERScepter@Home installed. This work complements the ongoing work using software-based emulators and ensures the product functions on physical hardware.

 
 
 



Features / Functionality

The aim of INTERScepter@Home is to provide control and basic usage statistics for all computers that access the Internet via the INTERScepter@Home hardware device. INTERScepter@Home manages connected computers with “Access Policies” that are assigned and usage statistics that are recorded.

Management of @Home is browser based via a very simple and intuitive interface. @Home is very simple to configure and requires very little on-going management.

Key Points

Ø
Using INTERScepter@Home provides the information required to verify ISP usages charges.
Ø
INTERScepter@Home on a wireless router / gateway protects unsecured wireless networks by not allowing new computers to access the internet. It will also identify foreign computers using the unsecured wireless network.
Ø
INTERScepter@Home is available on ADSL/Cable modems for new broadband users and on Wired/Wireless routers for existing broadband users.
Ø
INTERScepter@Home is based on the NG/Linux platform and supports a wide variety of platforms including (but not limited to) PowerPC, ARM, MIPS and Intel CPU’s.

 
iSmartParent - “The SmartParent for the Smart Home”
 

visionGATEWAY’s product innovation for its INTERScepter solution continued with the release of the Linux platform version, and now reaches a significant milestone with the release of a version for the Home/SOHO markets - INTERScepter SmartParent.

The next generation home will be increasingly dependant on Internet-based technologies. From MySpace and YouTube to television and radio and alarm systems, nearly every aspect of the home is being networked and redefined in the Internet age. But with these positive advances and conveniences, there are serious issues to consider, especially when children are involved.

visionGATEWAY is on the cutting-edge of this trend with products and solutions originally developed for government agencies and major corporate clients that allow parents to have virtual control and monitoring capabilities over every aspect of the next generation home to ensure total security for personal information as well as powerful tools to ensure that each child is 100 percent safe from predators and unauthorized communications.

Distribution, Marketing & Sales
 
 
v
Current Situation
 
INTERScepter is currently installed in sites covering over 5,000 workstations and 50,000 users. The Company’s focus over 2006 and early 2007 has been to continue to prove the market potential of the product (particularly in the USA and UK), consolidate case studies of the business value of the product, and to continue building the distribution and support channels while awaiting the completion of the new version 3 full “appliance” model.

In addition the arrangements to add new 3rd party products have provided new opportunities for cross-selling of products into specific target market segments.

In conjunction with new funding the Company will begin scaling up its resources to meet the demands of the distribution solutions and channels.  The approach is twofold :
 
 
·
industry specialization - the Company will bring in industry specialists to drive sales and market opportunities for its solutions in specific target sectors
 
·
solution specialization - the Company will bring on board sales/technical specialists for each of its solutions to work with the industry specialists and the channels in their sales and ongoing support of the client base.

The new funding and resources will facilitate these objectives, and provide the capability to accelerate market access and sales growth. Regional managers have now been put in place for Australia, USA and UK.
 
 
v
Avnet Partner Solutions and visionGATEWAY
 
VGWA appointed Avnet Partner Solutions (“APS”) as a distributor. The key component of the Avnet Partner Solutions arrangement is to take INTERScepter on board in an “appliance” model variation where INTERScepteris linked to IBM brand servers and taken to Avnet’s resellers’ major clients. Through this link with IBM there are opportunities to leverage that company’s resources and client base. IBM has also provided specialist hardware to visionGATEWAY’s R&D team to facilitate the porting of the INTERScepter solution to these systems.

 
 
 



The initial program was targeted at North American customers; but has since been expanded to Australia/New Zealand, and then to the UK. The partnership with APS provides INTERScepter on IBM hardware as a preconfigured appliance model for sales through their many reseller partner channels.

Avnet in UK is now also providing distribution and support of the new appliances, from other vendors, used for the initial rollout of INTERScepter version 3.
 
 
v
Australian Market Place - early v3 implementations
 
INTERScepter v3 is being installed at Moreton TAFE with continued customer load testing being completed. The product has also successfully integrated with the TAFE’s student database systems. Completion of client side testing is underway to enable roll out of INTERScepter across the whole of Moreton TAFE and other soon to be merged Queensland based TAFEs.

Expanding TAFE opportunities with Unisys in QLD and NSW. Unisys’ project managers and visionGATEWAY met in February in order to complete the robust testing evaluation and student database integration that is applicable across all Queensland based TAFEs. VGWA is also developing a closer relationship with Unisys’ Brisbane office to gain an entry to Unisys’ NSW customer base and to replicate the INTERScepter implementation across NSW based TAFEs.
 
 
v
United Kingdom Opportunities
 
In the United Kingdom pilot installations have been arranged with four local government councils as an entrée to that whole market sector.

Avnet Partner Solutions in UK also have aligned five of their major partner accounts who have pilot customers ready to move forward. Of major interest is one company that is part of the largest global technology supplier of South Africa. They are ready to take the new INTERScepter version 3 appliance to their massive client base.

Item 3.  Controls and Procedures

Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Based on this evaluation, our principal executive officer and our principal financial officer concluded that our disclosure controls and procedures were effective as of the end of the period covered by this quarterly report.

 
 
 



 
 
 
Part II—OTHER INFORMATION


Item 1.  Legal Proceedings

At July 31, 2007 there were no material legal proceedings pending against the Company and to the knowledge of management, no federal, state or local governmental agency is presently contemplating any such proceedings against the Company or any of its affiliates.
 
No director, executive officer or affiliates of the Company or any owner of five percent (5%) or more of the Company’s common stock is an adverse party to any action against the Company or its affiliates or otherwise has a material interest adverse to the Company or any of its affiliates.

Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item 3.  Defaults Upon Senior Securities

None.

Item 4.  Submission of Matters to a Vote of Security Holders

None.

Item 5.  Other Information

None.

Item 6.   Exhibits and Reports on Form 8-K

(a).  Exhibits

2.1(1)
 
Agreement and Plan of Reorganization, dated February 27, 2004, by and among Chiropractic, Vision Nv, and the stockholders of Vision Nv.
2.2(1)
 
Addendum to the Agreement and Plan of Reorganization, dated February 27, 2004.
3.1(2)
 
Articles of Incorporation
3.2(2)
 
Bylaws of Chiropractic 21 International, Inc.
3.3(2)
 
Certificate of Amendment to Articles of Incorporation dated September 23, 1970.
3.4(2)
 
Certificate of Amendment to Articles of Incorporation dated October 29, 1970.