USA Superior Reports 2007 Results

HOUSTON, TX, May 20 (MARKET WIRE) --
USA Superior Energy Holdings, Inc. (OTCBB: USSUE) (the "Company"), a
Houston-based energy company focused on acquiring, owning, operating and
applying enhanced oil recovery ("EOR") techniques to existing shallow fields of
oil and gas that have been idle or marginally producing, today reported its
operating results for the year ended December 31, 2007. On May 16, 2008, the
Company filed its Annual Report on Form 10-K for the twelve months ended
December 31, 2007. It is recommended that interested parties consult the
Form 10-K report for additional information on the Company's 2007 operating
results and financial condition.

Mr. Rowland Carey, Chairman and CEO, stated: "2007 was a seminal year for
our
company. Essentially it was a start up year with minor revenues and losses
associated with our reverse merger and issuances of stock to key employees as
we prepared the company for additional growth. Accomplishments during the year
were (1) becoming a public company to provide access to the capital markets,
(2) the acquisition of our most substantial asset, the Bateman Project, and
(3) the preparation of that project for EOR operations to begin in 2008.

"As we operate in 2008, we are focused on (1) strengthening our
managementteam to bring expanded talent and discipline to manage our growth, (2)
increasing our capital base to fund our growth, (3) continuing our
businessstrategy of acquiring and joint venturing shallow fields of oil and gas
that
have been idle or marginally producing, (4) accelerating oil production from
the Bateman Project and (5) communicating more effectively with the capital
markets.
We continue to believe that efficient low-cost enhanced recovery of oil and gas
in
existing proven fields can bring outstanding returns to our investors."

A summary of our financial results for the year ended December 31, 2007 is
provided below. For more information, please visit us at
www.usa-superior.com.

ABOUT USA SUPERIOR ENERGY HOLDINGS, INC.

USA Superior Energy Holdings, Inc. (OTCBB: USSUE) ("USA Superior" or the
"Company") focuses on acquiring, owning, operating and applying enhanced oil
recovery ("EOR") techniques to existing shallow fields of oil and gas. The
Company performs complete workover and stimulation services in these existing
fields to restart or substantially increase production. It utilizes
state-of-the-art workover and shallow-well drilling techniques in these
fields including new and innovative technologies under development by the
Company. These new technologies include specialized shallow-well cased hole
horizontal drilling ("CHHD") and nitrogen ("N2") injection which may be
utilized to increase production volumes and reserve recoverability from the
Company's projects. USA Superior has a technical team of seasoned experts in the
areas of finding, drilling, completing stimulating, producing and reworking
shallow-well oil and gas fields. Currently, the Company is involved in
developing, owning and operating energy projects and prospects in East,
Central and South Texas. The Company's most significant project, acquired in
January
2007, is the Bateman Project in Bastrop and Caldwell Counties (comprised of
the Bateman Field and part of the adjacent Dale McBride Field).

This news release contains "forward-looking statements," as that term is
defined in Section 27A of the United States Securities Act of 1933 and
Section 21E of the Securities Exchange Act of 1934. Statements in this press
release which are not purely historical are forward-looking statements and
include any
statements regarding beliefs, plans, expectations or intentions regarding the
future. Actual results could differ from those projected in any forward-looking
statements due to numerous factors. These forward-looking statements are
made as of the date of this news release, and the company assumes no
obligation to update the forward-looking statements, or to update the reasons
why actual results could differ from those projected in the forward-looking
statements.Although we believe that the beliefs, plans, expectations and
intentions contained
in this press release are reasonable, there can be no assurance that such
beliefs,
plans, expectations or intentions will prove to be accurate. Investors
should consult all of the information set forth herein and should also refer to
the risk factors disclosure outlined in our recent current reports on Form 8-K,
our annual report on Form 10-KSB, our quarterly reports on Form 10-QSB and
other periodic and current reports filed from time-to-time with the Securities
and Exchange Commission.

USA SUPERIOR ENERGY HOLDINGS, INC.
CONSOLIDATED STATEMENTS OF OPERATIONS
For the Years Ended December 31, 2007 and 2006

2007 2006
---------- ----------

Revenue $ 257,560 $ -

Operating expenses
Lease operating expenses 170,529 -
General and administrative, includes stock-based
compensation of $5,680,301 in 2007 6,699,343 258,627
Depreciation, depletion and amortization 53,315 1,303
---------- ----------
Total operating expenses 6,923,187 259,930
---------- ----------
Operating loss (6,665,627) (259,930)
---------- ----------

Other income (expense)
Loss on extinguishment of debt (403,759) -
Interest expense (92,035) (335)
Interest income 15,063 -
---------- ----------
Total other expense (480,731) (335)

Net loss (7,146,358) (260,265)
========== ==========

Net loss per share:
Basic and diluted $ (0.13) $ (0.01)

Weighted average shares outstanding:
Basic and diluted 54,147,945 30,980,000

The financial information provided herein does not include the full
discussion and analysis, as well as the notes to the financial statements,
that are provided in the Company's 2007 Annual Report on Form 10-K. Please
see the Company's 2007 Annual Report on Form 10-K for additional
information.

USA SUPERIOR ENERGY HOLDINGS, INC.
CONSOLIDATED BALANCE SHEETS
As of December 31, 2007 and 2006

2007 2006
----------- -----------
ASSETS
Current assets
Cash and cash equivalents $ 256,943 $ 297
Restricted cash 50,000 -
Accounts receivable - 2,897
Prepaid expenses 24,699 -
----------- -----------
Total current assets 331,642 3,194

Oil and gas properties, including $348,086 of
unproved properties, net of accumulated
depletion, depreciation and amortization of
$36,991 in 2007 - using full cost method of
accounting 1,568,289 367,117
Office equipment, net of depreciation of $9,391
and $932, respectively 34,372 1,304
Other assets 750 750
----------- -----------

Total assets $ 1,935,053 $ 372,365
=========== ===========

LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
Accounts payable and accrued liabilities $ 326,730 $ 157,440
Convertible demand note, net of unamortized
discount of $244,154 in 2007 27,000 -
Current portion of notes payable 347,762 -
Advances payable - related party 114,259 35,100
----------- -----------
Total current liabilities 815,751 192,540

Convertible debenture, net of unamortized
discount of $257,316 in 2007 215,947 -
Notes payable 363,957 -
Asset retirement obligations 115,520 19,589
----------- -----------
Total liabilities 1,511,175 212,129
----------- -----------

STOCKHOLDERS' EQUITY
Common shares, $0.001 par value, 150,000,000
shares authorized, 55,760,000 and 30,980,000
shares issued and outstanding, respectively 55,760 30,980
Additional paid-in capital 7,924,850 539,630
Accumulated deficit (7,556,732) (410,374)
----------- -----------
Total stockholders' equity 423,878 160,236
----------- -----------

Total liabilities and stockholders' equity $ 1,935,053 $ 372,365
=========== ===========

The financial information provided herein does not include the full
discussion and analysis, as well as the notes to the financial statements,
that are provided in the Company's 2007 Annual Report on Form 10-K. Please
see the Company's 2007 Annual Report on Form 10-K for additional
information.

Tonya Chadwick
VP Administration
USA Superior Energy Holdings, Inc.
(832) 251-3000
Email Contact

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