FORM 10-Q

U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

~~x QUARTERLY~~[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended ~~September~~March 3031, ~~2008~~2009

~~¨ TRANSITION~~[ ] 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 000-52820

Wentworth VII, Inc.

(Exact name of registrant as specified in its charter)

Delaware	36-4611497
(State or other jurisdiction	(I.R.S. Employer Identification Number)
of incorporation or organization)

190 Lakeview Way, Vero Beach, Florida 32963

(Address of principal executive offices)

(772) 231-7544

(Registrant’s telephone number, including area code)

No change

(Former name, former address and former fiscal year, if changed since last report)

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 x [X] 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 definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer ¨[ ] Accelerated filer ¨[ ] Non-accelerated filer ¨[ ] Smaller reporting company x[X]. (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 x [X] No ¨ [ ].

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING

THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes ¨ 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: 6,200,000 shares of common stock, par value $.0001 per share, outstanding as of ~~October~~May 238, ~~2008~~2009.

WENTWORTH VII, INC.

- INDEX -

		Page
PART I – FINANCIAL INFORMATION:
Item 1.	Financial Statements:	1
	Balance Sheets as of September 30, 2008 (Unaudited) and December 31, 2007	2
	Balance Sheets as of March 31, 2009 (unaudited) and December 31, 2008	2
	Statements of Operations for the Three Months Ended September 30, 2008 (Unaudited), for the Period from July 2, 2007 (Inception) to September 30, 2007 (Unaudited), Nine Months Ended September 30, 2008 (Unaudited) and for the Cumulative Period from July 2, 2007 (Inception) to September 30, 2008 (Unaudited)	3
	Statements of Operations for the Three Months Ended March 31, 2009 and 2008 (unaudited) and for the Cumulative Period from July 2, 2007 (Inception) to March 31, 2009 (unaudited)	3
	Statement of Changes in Stockholders’ Equity (Deficit) for the Cumulative Period from July 2, 2007 (Inception) to September 30, 2008 (Unaudited)	4
	Statement of Changes in Stockholders’ Equity (Deficit) for the Cumulative Period from July 2, 2007 (Inception) to March 31, 2009 (unaudited)	4
	Statements of Cash Flows for the Nine Months Ended September 30, 2008 (Unaudited), for the Period from July 2, 2007 (Inception) to September 30, 2007 (Unaudited), and for the Cumulative Period from July 2, 2007 (Inception) to September 30, 2008 (Unaudited)	5
	Statements of Cash Flows for the Three Months Ended March 31, 2009 and 2008 (unaudited) and for the Cumulative Period from July 2, 2007 (Inception) to March 31, 2009 (unaudited)	5
	Notes to Financial Statements (Unaudited)	6
	Notes to Financial Statements (unaudited)	6
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	11
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	14
Item 4T.	Controls and Procedures	14
PART II – OTHER INFORMATION:
Item 1.	Legal Proceedings	1415
Item 1A.	Risk Factors	1415
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	15
Item 3.	Defaults Upon Senior Securities	15
Item 4.	Submission of Matters to a Vote of Security Holders	15
Item 5.	Other Information	15
Item 6.	Exhibits	1516
Signatures		1617

CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS

This report contains forward-looking statements within the meaning of Section 21E of the Securities Exchange Act of 1934, and Section 27A of the Securities Act of 1933. Any statements contained in this report that are not statements of historical fact may be forward-looking statements. When we use the words “anticipates,” “plans,” “expects,” “believes,” “should,” “could,” “may,” “will” and similar expressions, we are identifying forward-looking statements. Forward-looking statements involve risks and uncertainties, which may cause our actual results, performance or achievements to be materially different from those expressed or implied by forward-looking statements. These factors include our limited experience with our business plan; unexercised options to acquire land suitable for our business; unconstructed bio-energy production facilities; integration and deployment of acquired assets; pricing pressures on our product caused by competition, sensitivity to corn prices and bio-oils, the demand for bio-fuels, the capital cost of construction, the cost of energy, the cost of production, and the price and production of diesel and gasoline; our dependency on one proposed plant; the status of the federal bio-fuel incentives and our compliance with regulatory impositions; the continuing world interest in alternative energy sources; and our capital needs.

Except as may be required by applicable law, we do not undertake or intend to update or revise our forward-looking statements, and we assume no obligation to update any forward-looking statements contained in this report as a result of new information or future events or developments. Thus, you should not assume that our silence over time means that actual events are bearing out as expressed or implied in such forward-looking statements. You should carefully review and consider the various disclosures we make in this report and our other reports filed with the Securities and Exchange Commission that attempt to advise interested parties of the risks, uncertainties and other factors that may affect our business.

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements.

Statements made in this Form 10-Q (the "Quarterly Report") that are not historical or current facts are "forward-looking statements" made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933, as amended (the "Act"), and Section 21E of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). These statements often can be identified by the use of terms such as "may", "will", "expect", "believe", "anticipate", "estimate", "approximate", or "continue", or the negative thereof. Wentworth VII, Inc. (the "Company") intends that such forward-looking statements be subject to the safe harbors for such statements. The Company wishes to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond the control of the Company that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. These factors include adverse economic conditions, entry of new and stronger competitors, inadequate capital and unexpected costs. The Company disclaims any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

Wentworth VII, Inc.

(A Development Stage Company)

	September 30,			December 31,
	2008			2007
	(Unaudited)
Assets
Currents assets
Cash and cash equivalents	$	18,573		$	3,448
Total current assets		18,573			3,448
Total assets	$	18,573		$	3,448
Liabilities and Stockholders' Equity (Deficit)
Current liabilities
Accrued expenses	$	7,000		$	9,435
Note payable and accrued interest due to related party		-			36,448
Total current liabilities		7,000			45,883
Stockholders' Equity (Deficit)
Preferred stock, $0.0001 par value; 10,000,000 shares authorized; no shares issued and outstanding		-			-
Common stock, $0.0001 par value; 200,000,000 shares authorized; 6,200,000 and 4,500,000 shares issued and outstanding, respectively		620			450
Additional paid in capital		79,105			-
(Deficit) accumulated during the development stage		(68,152	)		(42,885	)
Total stockholders' equity (deficit)		11,573			(42,435	)
Total liabilities and stockholders' equity (deficit)	$	18,573		$	3,448

Balance Sheets

	March 31, 2009			December 31, 2008
	(unaudited)

Assets

Currents assets
Cash and cash equivalents	$	13,752		$	17,021

Total current assets		13,752			17,021

Total assets	$	13,752		$	17,021

Liabilities and Stockholders' Equity / (Deficit)

Current liabilities
Account payable	$	-		$	-
Accrued expenses		13,500			10,169
Note payable and accrued interest due to related party		-			-

Total current liabilities		13,500			10,169

Stockholders' Equity / (Deficit)
Preferred stock, $0.0001 par value; 10,000,000 shares authorized;
no shares issued and outstanding		-			-
Common stock, $0.0001 par value; 200,000,000 shares authorized;
6,200,000 and 6,200,000 shares issued and outstanding, respectively		620			620
Additional paid-in capital		79,105			79,105
(Deficit) accumulated during the development stage		(79,473	)		(72,873	)

Total stockholders' equity / (deficit)		252			6,852

Total liabilities and stockholders' equity / (deficit)	$	13,752		$	17,021

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

Wentworth VII, Inc.

(A Development Stage Company)

										Cumulative Period
				From July 2, 2007						From July 2, 2007
	Three Months Ended			(Inception) to			Nine Months Ended			(Inception) to
	September 30, 2008			September 30, 2007			September 30, 2008			September 30, 2008
	(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)
Revenue	$	-		$	-		$	-		$	-
Operating expenses
General and administrative		6,280			27,731			25,022			66,459
Total operating expenses		6,280			27,731			25,022			66,459
Loss from operations		(6,280	)		(27,731	)		(25,022	)		(66,459	)
Other income (expense)
Interest expense		-			(720	)		(245	)		(1,693	)
Net loss	$	(6,280	)	$	(28,451	)	$	(25,267	)	$	(68,152	)
Net loss per share - basic and diluted	$	(.001	)	$	(.006	)	$	(.004	)
Weighted average number of shares of outstanding - basic and diluted		6,200,000			4,500,000			5,920,803

Statements of Operations

							Cumulative Period
	Three Months Ended March 31,						From July 2, 2007
	2009			2008			(Inception) to
	(unaudited)			(unaudited)			March 31, 2009

Revenue	$	-		$	-		$	-

Operating expenses
General and administrative		6,600			11,560			77,780

Total operating expenses		6,600			11,560			77,780

Loss from operations		(6,600	)		(11,560	)		(77,780	)

Other income (expense)
Interest expense		-			(245	)		(1,693	)

Net loss	$	(6,600	)	$	(11,805	)	$	(79,473	)

Net loss per share - basic and diluted	$	(.001	)	$	(.002	)	$	(.014	)

Weighted average number of shares of outstanding - basic and diluted		6,200,000			5,359,541			5,593,427

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

Wentworth VII, Inc.

(A Development Stage Company)

Statement of Changes in Stockholders’ Equity (Deficit)

For the Cumulative Period From July 2, 2007 (Inception) to ~~September~~March 3031, ~~2008~~2009

							Deficit
							Accumulated
					Additional		during the			Total
	Common Stock				Paid-In		Development			Stockholders'
	Shares		Amount		Capital		Stage			Equity (Deficit)
Balances at July 2, 2007 (Inception)		-	$	-	$	-	$	-		$	-
Issuance of common stock on July 2, 2007 at par value ($0.0001 per share)		4,500,000		450		-		-			450
Net loss		-		-		-		(42,885	)		(42,885	)
Balances at December 31, 2007		4,500,000		450		-		(42,885	)		(42,435	)
Issuance of common stock on February 15, 2008 at $0.05 per share, net of issuance costs of $5,725		1,700,000		170		79,105		-			79,275
Net loss		-		-		-		(25,267	)		(25,267	)
Balances at September 30, 2008		6,200,000	$	620	$	79,105	$	(68,152	)	$	11,573

(Unaudited)

							Deficit
							Accumulated
					Additional		during the			Total
	Common Stock				Paid-In		Development			Stockholders'
	Shares		Amount		Capital		Stage			Equity (Deficit)

Balances at July 2, 2007 (Inception)		-	$	-	$	-	$	-		$	-

Issuance of common stock on July 2, 2007 at par value ($0.0001 per share)		4,500,000		450		-		-			450

Net loss		-		-		-		(42,885	)		(42,885	)

Balances at December 31, 2007		4,500,000		450		-		(42,885	)		(42,435	)


Issuance of common stock on February 15, 2008 at $0.05 per share, net of issuance costs of $5,725		1,700,000		170		79,105		-			79,275

Net loss		-		-		-		(29,988	)		(29,988	)

Balances at December 31, 2008		6,200,000		620		79,105		(72,873	)		6,852


Net loss		-		-		-		(6,600	)		(6,600	)

Balances at March 31, 2009 (unaudited)		6,200,000	$	620	$	79,105	$	(79,473	)	$	252

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

Wentworth VII, Inc.

(A Development Stage Company)

							Cumulative Period
				From July 2, 2007			From July 2, 2007
	Nine Months Ended			(Inception) to			(Inception) to
	September 30, 2008			September 30, 2007			September 30, 2008
	(Unaudited)			(Unaudited)			(Unaudited)
Cash Flows From Operating Activities
Net loss	$	(25,267	)	$	(28,451	)	$	(68,152	)
Adjustments to reconcile net loss to net cash used in operating activities:
Changes in operating assets and liabilities:
Accounts payable		-			1,500			-
Accrued expenses		(2,435	)		3,000			7,000
Accrued interest due to related party		(1,448	)		720			-
Net cash used in operating activities		(29,150	)		(23,231	)		(61,152	)
Cash Flows From Financing Activities
Proceeds from note payable to related party		-			35,000			35,000
Repayment of note payable to related party		(35,000	)					(35,000	)
Proceeds from sale of common stock, net of issuance costs		79,275			450			79,725
Net cash provided by financing activities		44,275			35,450			79,725
Net increase in cash		15,125			12,219			18,573
Cash and cash equivalents, beginning of period		3,448			-			-
Cash and cash equivalents, end of period	$	18,573		$	12,219		$	18,573
Supplemental Disclosure of Cash Flow Information
Cash paid for interest	$	1,693		$	-		$	1,693

Statements of Cash Flows

							Cumulative Period
	Three Months Ended March 31,						From July 2, 2007
	2009			2008			(Inception) to
	(unaudited)			(unaudited)			March 31, 2009

Cash Flows From Operating Activities
Net loss	$	(6,600	)	$	(11,805	)	$	(79,473	)
Adjustments to reconcile net loss to net cash used in
operating activities:
Changes in operating assets and liabilities:
Prepaid expenses		-			(3,750	)		-
Accounts payable		-			678			-
Accrued expenses		3,331			(1,785	)		13,500
Accrued interest due to related party		-			(1,448	)		-

Net cash used in operating activities		(3,269	)		(18,110	)		(65,973	)

Cash Flows From Financing Activities
Proceeds from note payable to related party		-			-			35,000
Repayment of note payable to related party		-			(35,000	)		(35,000	)
Proceeds from sale of common stock, net of issuance costs		-			79,275			79,725

Net cash provided by financing activities		-			44,275			79,725

Net increase in cash		(3,269	)		26,165			13,752

Cash and cash equivalents, beginning of period		17,021			3,448			-

Cash and cash equivalents, end of period	$	13,752		$	29,613		$	13,752

Supplemental Disclosure of Cash Flow Information
Cash paid for interest	$	-		$	1,693		$	1,693

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

Wentworth VII, Inc.

(A Development Stage Company)

Notes to Financial Statements

1.March 31, ~~Basis of Presentation and Organization~~2009

1.	Organization and Basis of Presentation

General

The accompanying unaudited financial statements of Wentworth VII, Inc. (the “Company”) are presented in accordance with the requirements for Form 10-Q and Regulation S-X. Accordingly, they do not include all of the disclosures required by generally accepted accounting principles. In the opinion of management, all adjustments (all of which were of a normal recurring nature) considered necessary to fairly present the financial position, results of operations, and cash flows of the Company on a consistent basis, have been made.

These results have been determined on the basis of generally accepted accounting principles and practices applied consistently with those used in the preparation of the Company's financial statements for the cumulative period From July 2, 2007 (Inception) to December 31, ~~2007~~2008. Operating results for the three ~~and nine~~ months ended ~~September~~March 3031, ~~2008~~2009 are not necessarily indicative of the results that may be expected for the year ending December 31, ~~2008~~2009.

The Company recommends that the accompanying financial statements for the interim period be read in conjunction with the Company's financial statements for the cumulative period From July 2, 2007 (Inception) to December 31, ~~2007~~2008 included in the Company’s Annual Report on Form 10-~~KSB~~K as filed on March 314, ~~2008~~ 2009.

Organization and Business

~~The~~Wentworth VII, Inc. (the “Company”) was incorporated under the laws of the State of Delaware on July 2, 2007. The Company is a new enterprise in the development stage as defined by Statement of Financial Accounting Standards No. 7, Accounting and Reporting by Development Stage Enterprises (“SFAS No. 7”). The Company was organized as a vehicle to investigate and, if ~~such~~ such investigation warrants, acquire a target company or business seeking the perceived advantages of being a publicly held corporation. The Company’s principal business objective for the next 12 months and beyond such time will be to achieve long-term growth potential through a combination with a business rather than immediate, short-term earnings. The Company will not restrict its potential candidate target companies to any specific business, industry or geographical location and, thus, may acquire any type of business.

Going Concern

Since its inception, the Company has generated no revenues and has incurred a net loss of $6879,~~152~~473. Since inception, the Company has been dependent upon the receipt of capital investment or other financing to fund its continuing activities. The Company has not identified any business combination and therefore, cannot ascertain with any degree of certainty the capital requirements for any particular transaction. In addition, the Company is dependent upon certain related parties to provide continued funding and capital resources. These factors indicate substantial doubt that the Company will be able to continue as a going concern. The accompanying financial statements have been presented on the basis of the continuation of the Company as a going concern and do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

2. Summary of Significant Accounting Policies

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted 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 as well as the reported amounts of revenues and expenses. Actual results could differ from these estimates.

Wentworth VII, Inc.

(A Development Stage Company)

Notes to Financial Statements

March 31, 2009

2.	Summary of Significant Accounting Policies

Use of Estimates

Income Taxes

The Company accounts for income taxes in accordance with Statement of Financial Accounting Standards No. 109, Accounting for Income Taxes (“SFAS No. 109”), which requires the recognition of deferred tax liabilities and assets at currently enacted tax rates for the expected future tax consequences of events that have been included in the financial statements or tax returns. A valuation allowance is recognized to reduce the net deferred tax asset to an amount that is more likely than not to be realized.

In June 2006, the FASB issued FIN No. 48, “Accounting for Uncertainty in Income Taxes – an Interpretation of FASB Statement No. 109” (“FIN 48”). FIN 48 clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements in accordance with SFAS No. 109. FIN 48 prescribed that a company should use a more likely-than-not recognition threshold based on the technical merits of the tax position taken. Tax positions that meet the more likely-than-not threshold should be measured in order to determine the tax benefit to be recognized in the financial statements. FIN 48 was effective for the fiscal year beginning January 1, 2007. The Company has reviewed FIN 48 and believes it has no uncertainties with regard to its tax positions. Should uncertainties arise, the Company shall adopt a tax position that is more likely-than-not that the tax position will be sustained upon examination.

Cash and Cash Equivalents

Cash and cash equivalents, if any, include all highly liquid instruments with an original maturity of three months or less at the date of purchase.

Fair Value of Financial Instruments

~~The~~Effective January 1, 2008, the Company's ~~financial~~adopted ~~instruments~~Statement ~~include~~of ~~cash~~Financial ~~equivalents~~Accounting Standards No. 157, ~~accrued~~Fair ~~expenses~~Value Measurements ("SFAS 157"), which provides a comprehensive framework for measuring fair value and ~~notes~~ ~~payable~~expands todisclosures ~~related~~which ~~parties.~~are ~~The~~required about ~~carrying~~fair ~~amounts~~value ofmeasurements. Specifically, ~~financial~~SFAS ~~instruments~~157 sets ~~approximate~~forth a definition of fair value ~~due~~and establishes a hierarchy prioritizing the inputs to ~~their~~valuation ~~short~~techniques, ~~maturities~~giving the highest priority to quoted prices in active for identical assets and liabilities and the lowest priority to unobservable value inputs. The adoption of this statement had no impact on the Company's financial statements. SFAS 157 defines the hierarchy as follows:

~~Net Loss~~Level ~~Per~~1 ~~Share~~- Quoted prices are available in active markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly and actively traded instruments with quoted prices, such as equities on the New York Stock Exchange.

~~Basic loss~~Level ~~per~~2 ~~share~~- ~~(EPS)~~Pricing isinputs ~~calculated~~are byother ~~dividing~~than ~~the~~quoted ~~loss~~prices ~~available~~in tomarkets, ~~common shareholders~~but byare ~~the~~either ~~weighted~~directly ~~average~~or ~~number~~indirectly ofobservable ~~common~~as ~~shares~~of ~~outstanding for~~ the ~~period~~ reported date. ~~Diluted~~The ~~EPS~~types ~~reflects~~of ~~the~~assets ~~potential~~and ~~dilution~~liabilities ~~that~~in ~~could~~Level ~~occur~~2 ~~if securities~~are ortypically ~~other~~either ~~contracts~~comparable to ~~issue~~actively ~~common~~traded ~~stock~~securities ~~were exercised~~ or ~~converted into common stock. The Company currently has no dilutive securities and as such~~contracts, ~~basic~~ ~~and~~or ~~diluted~~priced ~~loss~~with ~~per~~models ~~share~~using ~~are~~highly ~~the~~observable ~~same for all periods presented~~inputs.

~~Comprehensive Loss~~Level 3 - Significant inputs to pricing that are unobservable as of the reporting date. The types of assets and liabilities in Level 3 are those with inputs requiring management judgment or estimation, such as complex subjective models and forecasts used to determine the fair value of financial transmission rights.

Comprehensive loss is defined as all changes in stockholders’ equity, exclusive of transactions with owners, such as capital investments. Comprehensive loss includes net loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. For the Cumulative Period From July 2, 2007 (Inception) to September 30, 2008, the Company’s comprehensive loss was the same as its net loss.

Recently Issued Accounting Pronouncements

In March 2008, the FASB issued SFAS No. 161, “Disclosures about Derivative Instruments and Hedging Activities – an amendment of SFAS No. 133.” This Statement amends and expands the disclosure requirements by requiring qualitative disclosures about objectives and strategies for using derivatives, quantitative disclosures about fair value amounts of, and gains and losses on, derivative instruments, and disclosures about credit risk-related contingent features in derivative agreements. SFAS No. 161 is effective for financial statements issued for fiscal years and interim periods beginning after November 15, 2008.

The adoption of this new Statement, when effective, is not expected to have a material effect on the Company’s financial position, results of operations, or cash flows.

Wentworth VII, Inc.

(A Development Stage Company)

Notes to Financial Statements

March 31, 2009

Net Loss Per Share

Basic loss per share (EPS) is calculated by dividing the loss available to common shareholders by the weighted average number of common shares outstanding for the period. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock. The Company currently has no dilutive securities and as such, basic and diluted loss per share are the same for all periods presented.

Registration Payment Arrangements

The Company is accounting for the registration rights and related penalty provisions in accordance with FASB Staff Position No. EITF 00-19-2, Accounting for Registration Payment Arrangements (“FSP EITF 00-19-2”). Accordingly, as the registration rights are only exercisable if the Company completes a business combination with a private company in a reverse merger or reverse take-over transaction, any potential penalties associated with such registration rights (that would require the Company to make future payments or otherwise transfer consideration to the Stockholders) are not currently probable or estimable and therefore no amounts have been recognized for such contingent obligations in the accompanying balance sheets or statements of operations.

Comprehensive Loss

Comprehensive loss is defined as all changes in stockholders’ equity, exclusive of transactions with owners, such as capital investments. Comprehensive loss includes net loss, changes in certain assets and liabilities that are reported directly in equity such as translation adjustments on investments in foreign subsidiaries and unrealized gains (losses) on available-for-sale securities. For the Period From July 2, 2007 (Inception) to March 31, 2009, the Company’s comprehensive loss was the same as its net loss.

3.	Note Payable – Related Party

In July of 2007, the Company borrowed $35,000 from Keating Investments, LLC (“Keating Investments”), a related party to the Company’s sole officer and director, under an unsecured promissory note bearing interest at 8.25% per annum, with principal and interest due and payable upon demand. Kevin R. Keating, the Company’s sole officer and director, is the father of the managing member of Keating Investments.

In February of 2008, the Company repaid all outstanding notes payable due and accrued interest to related parties using a portion of the proceeds raised from the issuance of common stock in a private offering to accredited and non-accredited investors in February 2008 (see Note 4).

For the three months ended ~~September~~March 3031, 2009 and 2008 and for the period from July 2, 2007 (Inception) tothrough ~~September~~March 3031, ~~2007~~2009, the Company recognized $0, $245, and $~~720~~1,693, respectively, of interest expense in relation to this outstanding related party note payable. ~~For the nine months ended September 30, 2008, the Company recognized $245, of interest expense in relation to this outstanding related party note payable.~~

Wentworth VII, Inc.

(A Development Stage Company)

Notes to Financial Statements

March 31, 2009

4.	Stockholders’ Equity

Pursuant to its certificate of incorporation, the Company is authorized to issue up to 200,000,000 shares of common stock and 10,000,000 shares of preferred stock, each with a par value of $0.0001 per share. At ~~September~~March 3031, 2009 and December 31, 2008, there were 6,200,000 shares of common stock issued and outstanding and no shares of preferred stock issued or outstanding.

In July of 2007, the Company issued 125,000 shares of common stock to Kevin R. Keating for cash consideration of $0.0001 per share (par value), resulting in cash proceeds to the Company of $12.50.

In July of of 2007, the Company issued 4,375,000 shares of common stock to Keating Asia, Inc., a British Virgin Islands Corporation ~~and 75% owned subsidiary of Keating Investments~~, for cash consideration of $0.0001 per share (par value), resulting in cash proceeds to the Company of $437.50.

On February 15, 2008, the Company sold 1,700,000 shares of common stock in a private offering to both accredited and non-accredited investors at $0.05 per share, for total gross proceeds of $85,000 and also incurring $5,725 in expenses associated with the offering.

Each of the above ~~issuances~~issuance of common stock were issued under an exemption from registration provided by Section 4(2) of the Securities Act of 1933, as amended ~~and~~by Regulation D promulgated thereunder. As a result, such shares are ~~restricted~~ restricted shares where each holder thereof may not sell, transfer, or otherwise ~~dispose~~ dispose of such shares without registration under the Securities Act or an ~~exemption~~ exemption therefrom.

The Company has also granted demand and piggyback registration rights to the holders of its issued and outstanding common stock. However, such registration rights are only exercisable if the Company completes a business combination with a private company in a reverse merger or reverse take-over transaction.

Registration Rights

In September 2007, the Company granted demand and piggyback registration rights to its current stockholders (the “Stockholders”) pursuant to the terms and conditions of a registration rights agreement (the “Registration Rights Agreement”).

8Pursuant to the Registration Rights Agreement, commencing on the date that is thirty days after the date the Company completes a business combination with a private company in a reverse merger or reverse take-over transaction (a “Reverse Merger”), the Stockholders shall each have a separate one-time right to request the Company to register for resale the shares of common stock, (the “Common Stock”) held by such persons. The Company is required to cause the registration statement filed as a result of such requests to be declared effective under the Securities Act of 1933, as amended (the “Securities Act”) as promptly as possible after filing and must keep the registration statement continuously effective under the Securities Act until the earlier of (i) two years after its effective date, (ii) such time as all of the shares of Common Stock covered by such registration statement have been publicly sold by the Stockholders, or (iii) such time as all of the shares of Common Stock covered by such registration statement may be sold by the Stockholders pursuant to Rule 144(k).

Wentworth VII, Inc.

(A Development Stage Company)

Notes to Financial Statements

~~Pursuant~~March ~~to the Registration Rights Agreement~~31, commencing on the date that is thirty days after the date the Company completes a business combination with a private company in a reverse merger or reverse take-over transaction (a “Reverse Merger”), the Stockholders shall each have a separate one-time right to request the Company to register for resale the shares of common stock, (the “Common Stock”) held by such persons. The Company is required to cause the registration statement filed as a result of such requests to be declared effective under the Securities Act of 1933, as amended (the “Securities Act”) as promptly as possible after filing and must keep the registration statement continuously effective under the Securities Act until the earlier of (i) two years after its effective date, (ii) such time as all of the shares of Common Stock covered by such registration statement have been publicly sold by the Stockholders, or (iii) such time as all of the shares of Common Stock covered by such registration statement may be sold by the Stockholders pursuant to Rule 144(k). 2009

The registration rights granted to the Stockholders shall terminate on the earliest date when all shares of Common Stock of the Stockholders either: (i) have been publicly sold by the Stockholders pursuant to a registration statement, (ii) have been covered by an effective registration statement which has been effective for an aggregate period of twelve months (whether or not consecutive), or (iii) may be sold by the Stockholders pursuant to Rule 144(k), or Rule 144 without regard to the volume limitations for sales as provided under Rule 144.

The Registration Rights Agreement provides for penalties in the event the Company does not file a registration statement pursuant to the terms set forth therein or fails to act in certain other respects prescribed in the Registration Rights Agreement (an “Event”). On the date of an Event and on each monthly anniversary of each Event (if the Event has not been cured), the Company is required to pay to each Stockholder an amount in cash, as partial liquidated damages and not as a penalty, equal to 1.5% of the value of such unregistered shares of Common Stock as of the date of the Reverse Merger, as determined by the Board of Directors of the Company based on the offering price of securities sold by the Company in a securities offering consummated simultaneously with the Reverse Merger or, if no such securities offering has occurred, in good faith by the Board of Directors (the “Value”) for any unregistered shares of Common Stock then held by such Stockholder. The maximum aggregate liquidated damages payable to any Stockholder by the Company is capped at 15% of the Value.

Additionally, if within 12 months after closing of a Reverse Merger, registration statements covering all of the shares of Common Stock are not effective, the Stockholders ~~(except those Stockholders who purchased 312,000 shares of the company’s common stock in the private offering on February 15, 2008)~~ will each have an option to require the Company to repurchase all of the Stockholder’s shares of Common Stock for an amount equal to the Value.

Wentworth VII, Inc.

(A Development Stage Company)

Notes to Financial Statements

5.	Other Related Party Transactions

On July 2, 2007, the Company and Vero Management, LLC (“Vero”) entered into an agreement whereby Vero will provide to the Company a broad range of managerial and administrative services for a fixed fee of $1,000 per month, for an initial period of twelve months. At the end of the initial twelve month term, the agreement will continue to remain in effect until terminated in writing by either party. Kevin R. Keating is also the manager of Vero.

For the three months ended ~~September~~March 3031, 2009 and 2008 and for and the ~~period~~cumulative period from July 2, 2007 (Inception) tothrough ~~September~~March 3031, ~~2007~~2009, the Company recorded $3,000, $3,000 and $21,000, respectively, of managerial and ~~administrative~~ administrative expenses associated with this agreement which are included as a component of general and administrative expenses in the accompanying statement of of operations.

For the nine months ended September 30, 2008, the Company recorded $9,000 of managerial and administrative expenses associated with this agreement which are included as a component of general and administrative expenses in the accompanying statement of operations.

6. Income Taxes

The tax effects of temporary differences that give rise to significant portions of the Company’s net deferred tax assets at September 30, 2008 are as follows:

	September 30,
	2008
	(Unaudited)
Assets
Capitalized start-up expenses	$	10,223
Gross deferred tax asset		10,223
Valuation allowance		(10,223	)
Net deferred tax asset	$	-

A full valuation allowance has been recorded against the Company’s deferred tax asset because, based on the weight of available evidence, it is more likely than not that such benefits will not be realized.

The benefit from income taxes differs from the amount computed by applying the U.S. federal income tax rate of 15% to loss before income taxes for the cumulative period from July 2, 2007 (Inception) to September 30, 2008 as follows:

	September 30,
	2008
	(Unaudited)
U.S. federal income tax benefit at statutory rate	$	(10,223	)
Change in valuation allowance		10,223
Benefit from income taxes	$	-

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

~~Forward~~The ~~Looking~~following ~~Statement~~discussion ~~Notice~~and analysis should be read in conjunction with our condensed financial statements and the related notes included in this report.

Certain statements made in this Quarterly Report on Form 10-Q are “forward-looking statements” (within the meaning of the Private Securities Litigation Reform Act of 1995) in regard to the plans and objectives of management for future operations. Such statements involve known and unknown risks, uncertainties and other factors that may cause actual results, performance or achievements of Wentworth VII, Inc. (“we”, “us”, “our” or the “Company”) to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. The forward-looking statements included herein are based on current expectations that involve numerous risks and uncertainties. The Company's plans and objectives are based, in part, on assumptions involving the continued expansion of business. Assumptions relating to the foregoing involve judgments with respect to, among other things, future economic, competitive and market conditions and future business decisions, all of which are difficult or impossible to predict accurately and many of which are beyond the control of the Company. Although the Company believes its assumptions underlying the forward-looking statements are reasonable, any of the assumptions could prove inaccurate and, therefore, there can be no assurance the forward-looking statements included in this Quarterly Report will prove to be accurate. In light of the significant uncertainties inherent in the forward-looking statements included herein, the inclusion of such information should not be regarded as a representation by the Company or any other person that the objectives and plans of the Company will be achieved.

Description of Business

The Company was incorporated in the State of Delaware on July 2, 2007 and maintains its principal executive office at 190 Lakeview Way, Vero Beach, Florida 32963. Since inception, the Company has been engaged in organizational efforts and obtaining initial financing. The Company was formed as a vehicle to pursue a business combination through the acquisition of, or merger with, an operating business. The Company filed a Registration Statement on Form 10-SB with the U.S. Securities and Exchange Commission (the “SEC”) on September 20, 2007, and since its effectiveness, the Company has focused its efforts to identify a possible business combination.

The Company, based on proposed business activities, is a “blank check” company. The SEC defines those companies as "any development stage company that is issuing a penny stock, within the meaning of Section 3(a)(51) of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and that has no specific business plan or purpose, or has indicated that its business plan is to merge with an unidentified company or companies." Many states have enacted statutes, rules and regulations limiting the sale of securities of "blank check" companies in their respective jurisdictions. The Company is also a “shell company,” defined in Rule 12b-2 under the Exchange Act as a company with no or nominal assets (other than cash) and no or nominal operations. Management does not intend to undertake any efforts to cause a market to develop in our securities, either debt or equity, until we have successfully concluded a business combination. The Company intends to comply with the periodic reporting requirements of the Exchange Act for so long as we are subject to those requirements.

The Company was organized as a vehicle to investigate and, if such investigation warrants, acquire a target company or business seeking the perceived advantages of being a publicly held corporation. The Company’s principal business objective for the next 12 months and beyond such time will be to achieve long-term growth potential through a combination with an operating business. The Company will not restrict its potential candidate target companies to any specific business, industry or geographical location and, thus, may acquire any type of business.

The Company currently does not engage in any business activities that provide cash flow. During the next twelve months we anticipate incurring costs related to:

(i) filing Exchange Act reports, and

(ii) investigating, analyzing and consummating an acquisition.

We believe we will be able to meet these costs through use of funds in our treasury, through deferral of fees by certain service providers and additional amounts, as necessary, to be loaned to or invested in us by our stockholders, management or other investors.

The Company may consider acquiring a business which has recently commenced operations, is a developing company in need of additional funds for expansion into new products or markets, is seeking to develop a new product or service, or is an established business which may be experiencing financial or operating difficulties and is in need of additional capital. In the alternative, a business combination may involve the acquisition of, or merger with, a company which does not need substantial additional capital but which desires to establish a public trading market for its shares while avoiding, among other things, the time delays, significant expense, and loss of voting control which may occur in a public offering.

Since our Registration Statement on Form 10-SB went effective, our management has had contact and discussions with representatives of other entities regarding a business combination with us. Any target business that is selected may be a financially unstable company or an entity in its early stages of development or growth, including entities without established records of sales or earnings. In that event, we will be subject to numerous risks inherent in the business and operations of financially unstable and early stage or potential emerging growth companies. In addition, we may effect a business combination with an entity in an industry characterized by a high level of risk, and, although our management will endeavor to evaluate the risks inherent in a particular target business, there can be no assurance that we will properly ascertain or assess all significant risks.

The Company anticipates that the selection of a business combination will be complex and extremely risky. Because of general economic conditions, rapid technological advances being made in some industries and shortages of available capital, our management believes that there are numerous firms seeking even the limited additional capital which we will have and/or the perceived benefits of becoming a publicly traded corporation. Such perceived benefits of becoming a publicly traded corporation include, among other things, facilitating or improving the terms on which additional equity financing may be obtained, providing liquidity for the principals of and investors in a business, creating a means for providing incentive stock options or similar benefits to key employees, and offering greater flexibility in structuring acquisitions, joint ventures and the like through the issuance of stock. Potentially available business combinations may occur in many different industries and at various stages of development, all of which will make the task of comparative investigation and analysis of such business opportunities extremely difficult and complex.

Liquidity and Capital Resources

As of ~~September~~March 3031, ~~2008~~2009, the Company had assets equal to $1813,~~573~~752, comprised ~~exclusively~~ exclusively of cash and cash equivalents. This compares with assets of $317,~~448~~021, comprised exclusively of cash and cash equivalents, as of December 31, ~~2007.~~ 2008. The Company’s current liabilities as of ~~September~~March 3031, ~~2008~~2009 totaled $713,~~000~~500, comprised of exclusively of accrued expenses. This compares to the Company’s current liabilities as of December 31, ~~2007~~2008 of $4510,~~883~~169, comprised exclusively of accrued ~~expenses~~ ~~and notes payable and accrued interest due to related parties~~expenses. The Company can provide no assurance that it can continue to satisfy its cash requirements for at least the next twelve months.

The following is a summary of the Company's cash flows provided by (used in) operating, investing, and financing activities for the ~~nine~~three months ended ~~September~~ 30March 31, 2009 and 2008, for the period from July 2, 2007 (inception) to ~~September 30,2007~~March ~~and for the cumulative period from July 2~~31, ~~2007 (inception) to September~~ ~~30, 2008~~2009:

	For the Three months Ended March 31, 2009			For the Three months Ended March 31, 2008			For the Cumulative Period from July 2, 2007 (Inception) to March 31, 2009
Net cash (used in) operating activities	$	(3,269	)	$	(18,110	)	$	(65,973	)
Net cash (used in) investing activities	$	0		$	0		$	0
Net cash provided by financing activities	$	0		$	44,275		$	79,725
Net increase (decrease) in cash	$	(3,269	)	$	26,165		$	13,752

	For the Nine months Ended September 30, 2008			From July 2, 2007 (Inception) to September 30, 2007			For the Cumulative Period from July 2, 2007 (Inception) to September 30, 2008
Net cash used in operating activities	$	(29,150	)	$	(23,231	)	$	(61,152	)
Net cash used in investing activities	$	0		$	0		$	0
Net cash provided by financing activities	$	44,275		$	35,450		$	79,725
Net increase in cash	$	15,125		$	12,219		$	18,573

The Company has nominal assets and has generated no revenues since inception. The Company is also dependent upon the receipt of capital investment or other financing to fund its ongoing operations and to execute its business plan of seeking a combination with a private operating company. In addition, the Company is dependent upon certain related parties to provide continued funding and capital resources. If continued funding and capital resources are unavailable at reasonable terms, the Company may not be able to implement its plan of operations.

Results of Operations

The Company has not conducted any active operations since inception, except for its efforts to locate suitable acquisition candidates. No revenue has been generated by the Company from July 2, 2007 (inception) to ~~September~~March 3031, ~~2008.~~ 2009. It is unlikely the Company will have any revenues unless it is able to effect an acquisition or merger with an operating company, of which there can be no assurance. It is management's assertion that these circumstances may hinder the Company's ability to continue as a going concern. The Company’s plan of operation for the next twelve months shall be to continue its efforts to locate suitable acquisition candidates.

For the three months ended ~~September~~March 3031, ~~2008~~2009, the Company had a net loss of $6,~~280~~600, comprised of (a) ~~legal, accounting,~~ audit ~~and other professional service~~ fees of $3,~~280~~000 incurred in relation to the filing of the Company’'s ~~Quarterly~~Annual Report on Form 10-QK for the ~~period~~year ended ~~June~~December 3031, 2008, ~~in July of 2008 and~~ (b) ~~management~~ management fees of $3,000 incurred in relation to a broad range of managerial ~~and~~ and administrative services provided by Vero Management, LLC (“"Vero”")., ~~This compares~~(c) ~~with~~transfer aagent ~~net~~fees ~~loss~~ of $2875,~~451~~ ~~for~~and ~~the~~(d) ~~period~~Edgar ~~from~~filing ~~July~~fees 2,of ~~2007~~$525. ~~(Inception)~~For tothe three ~~September~~months 30ending March 31, ~~2007~~2008, the Company incurred $11,805 comprised of (a) legal, accounting, audit and other professional service fees of $247,~~089~~947 incurred in relation to the ~~filing~~Company’s private placement offering in February of 2008 and its filing of the Company’s ~~Registration~~Annual ~~Statement~~Report on Form 10-SBKSB ~~filed~~ in ~~September~~March of ~~2007,~~2008; (b) management fees of $3,000 incurred in relation to a broad range of managerial and administrative services provided by Vero Management, LLC, (c) ~~other operating expenses~~interest expense of $~~642~~245 and (d) ~~interest~~miscellaneous ~~expense~~expenses ~~on outstanding notes payable~~ of $~~720~~613.

For the ~~nine~~cumulative ~~months~~period ~~ended~~from ~~September~~July 302, ~~2008~~2007 (inception) to March 31, 2009, the Company had a net loss of $2579,~~267~~473, comprised primarily of ~~(a)~~ legal, accounting, audit and other professional service fees ~~of $14,541~~ incurred in relation to the ~~Company’s~~formation ~~private placement offering in February~~ of ~~2008~~the Company, the filing of the Company’s ~~Annual~~quarterly ~~Report~~and onannual ~~Form 10-KSB for the year ended December 31~~reports, ~~2007 in March of 2008, Quarterly Report on Form 10-Q for the period ended March 31, 2008 in May of 2008~~ and ~~Quarterly Report on~~the ~~Form 10-Q~~Company’s ~~for~~private ~~the~~placement ~~period~~offering ~~ended June 30, 2008~~ in ~~July~~February of 2008, (b) management fees of $9,000 incurred in relation to a broad range of managerial and administrative services provided by Vero, (c) interest expense of $245 and (d) miscellaneous expenses of $1,481.

~~For~~Critical ~~the cumulative~~Accounting ~~period~~Policies ~~from July 2, 2007 (inception) to September 30, 2008, the Company had a net loss of $68,152, comprised primarily of legal, accounting, audit~~ and other professional service fees incurred in relation to the formation of the Company, the filing of the Company’s Registration Statement on Form 10-SB in September of 2007, the filing of the Company’s Quarterly Reports on Form 10-QSB and Form 10-Q, the filing of the Company’s Annual Reports on Form 10-KSB and the Company’s private placement offering in February of 2008.Estimates

13The preparation of financial statements and related disclosures in conformity with accounting principles generally accepted in the United States requires estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses and related disclosures of contingent assets and liabilities in the financial statements and accompanying notes. The SEC has defined a company's critical accounting policies as the ones that are most important to the portrayal of the company's financial condition and results of operations, and which require the company to make its most difficult and subjective judgments, often as a result of the need to make estimates of matters that are inherently uncertain. We believe that our estimates and assumptions are reasonable under the circumstances; however, actual results may vary from these estimates and assumptions. We have identified in Note 2 - "Summary of Significant Accounting Policies" to the Financial Statements contained in this Quarterly Report certain critical accounting policies that affect the more significant judgments and estimates used in the preparation of the financial statements.

Off-Balance Sheet Arrangements

The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company’s financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

Contractual Obligations

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide this information.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

Item 4T. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports filed pursuant to the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules, regulations and related forms, and that such information is accumulated and communicated to our principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.

As of ~~September~~March 3031, ~~2008~~2009, we carried out an evaluation, under the supervision and with ~~the~~ the participation of our principal executive officer and ~~our~~ principal financial ~~officer~~ officer of the effectiveness of the design and operation of our disclosure controls and procedures. 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~~ this report.

Changes in Internal Controls over Financial Reporting

There ~~have~~ have been no changes in our internal controls over financial reporting during ~~the~~ the quarter ended ~~September~~March 3031, ~~2008~~2009 that have materially affected or are ~~reasonably~~ reasonably likely to materially affect our internal controls.

PART II — OTHER INFORMATION

Item 1. Legal Proceedings.

To the best knowledge of our sole officer and director, the Company is not a party to any legal proceeding or litigation.

Item 1A. Risk Factors.

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

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.

(a) Exhibits required by Item 601 of Regulation S-K.

~~Exhibit~~	Exhibit	~~Description~~	Description
*3.1		Certificate of Incorporation, as filed with the Delaware Secretary of State on July 2, 2007.
	3.1		Certificate of Incorporation. (1)
*3.2		By-Laws.
	3.2		By-laws. (1)
31.1		Certification of the Company’s Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2008.
	10.1		Agreement by and among the Company and Vero Management, LLC, dated July 2, 2007. (1)
32.1		Certification of the Company’s Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
	10.2		Registration Rights Agreement by and among the Company, Keating Asia, Inc. and Kevin R. Keating, dated September 18, 2007. (1)
	14.1		Corporate Code of Ethics and Conduct, adopted December 31, 2007. (2)
	31.1		Certification of the Company’s Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Annual Report on Form 10-KSB for the year ended December 31, 2008. (3)
	32.1		Certification of the Company’s Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002. (3)

*(1) Filed as an exhibit to the Company’'s ~~Registration~~registration ~~Statement~~statement on Form 10-SB, as filed with the Securities and Exchange Commission on September 20, 2007, and incorporated herein by this reference.

15(2) Filed as an exhibit to the Company's Annual Report on Form 10-KSB, as filed with the Securities and Exchange Commission on March 31, 2008, and incorporated herein by this reference.

(3)	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.

Dated: October 23, 2008		WENTWORTH VII, INC.
Dated: May 11, 2009	WENTWORTH VII, INC.
	By:	/s/ Kevin R. Keating
	By: /s/	Kevin R. Keating
		Kevin R. Keating
		President, Secretary and Director

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Filing Compare · WENTWORTH VII INC.