**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

  

**____________________**

  

**FORM 10-Q**

**____________________**

    

**[X] QUARTERLY REPORT UNDER SECTION 13 OR 15 ( d ) OF THE SECURITIES EXCHANGE ACT OF 1934**

  

**For the quarterly period ended June 30, 2009**

  

**[ ] TRANSITION REPORT UNDER SECTION 13 OR 15 ( d ) OF THE EXCHANGE ACT**

  

**For the transition period from ____________ to____________**

  

**Commission File No. 000-24379**

**ATLANTICA, INC.**

(Exact name of Registrant as specified in its charter)
| Utah

43-0976473

(State or Other Jurisdiction of 

(I.R.S. Employer Identification No.) 

incorporation or organization) 

  

c/o Richland, Gordon & Company

9330 Sears Tower

233 S. Wacker Drive

Chicago, Illinois 60606

(Address of Principal Executive Offices) 

(312) 382-9330

(Registrant’s telephone number, including area code)

N/A 

(Former name, former address and former fiscal year, 

if changed since last report) 

Indicate by check mark whether the Registrant has (1) filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 (the “Exchange Act”) 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] 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 definition 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]

Indicate by check mark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes [X] No [  ]

1

**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 and Exchange Act of 1934 after the distribution of securities under a plan confirmed by a court.

Not applicable. 

**APPLICABLE ONLY TO CORPORATE ISSUERS**

Indicate the number of shares outstanding of each of the Registrant’s classes of common stock, as of the latest practicable date:  August 14, 2009 - 2,458,590 shares of common stock.
**PART I**

**Item 1.  Financial Statements**

The Financial Statements of the Registrant required to be filed with this 10-Q Quarterly Report were prepared by management and commence below, together with related notes. In the opinion of management, the Financial Statements fairly present the financial condition of the Registrant. 

**ATLANTICA, INC.**

[*A Development Stage Company*]

**UNAUDITED FINANCIAL STATEMENTS**

**JUNE 30, 2009**

2

**ATLANTICA, INC.**

[*A Development Stage Company*]

**CONTENTS**

**PAGE**

—

Balance Sheets, 

June 30, 2009 (Unaudited) and December 31, 2008

4

—

Unaudited Statements of Operations, 

for the three and six months ended June 30, 2009

and 2008 and from inception of Development 

Stage on January 1, 1997 through June 30, 2009

5

—

Unaudited Statements of Cash Flows, 

for the six months ended June 30, 2009

and 2008 and from inception of Development

Stage on January 1, 1997 through June 30, 2009

6

—

Notes to Unaudited Financial Statements

7 - 9

3

**ATLANTICA, INC.**

**(A Development Stage Company)**

**Balance Sheets**

 

 

 

**June 30,**

** 2009**

 

 

 

**December 31, 2008**

 

 

 

**(Unaudited)**

 

 

 

 

 

**ASSETS**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**CURRENT ASSETS**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash

 

$

— 

 

 

 

$

— 

 

Total Current Assets

 

 

 — 

 

 

 

 

 — 

 

**TOTAL ASSETS**

 

$

— 

 

 

 

$

— 

 

 

 

 

 

 

 

 

 

 

 

**LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accounts Payable

 

$

164,492

 

 

 

$

104,878

 

Accounts Payable - Related Party

 

 

183,637

 

 

 

 

139,760

 

Note Payable - Related Party

 

 

25,571

 

 

 

 

-

 

Interest Payable

 

 

2,288

 

 

 

 

1,040

 

Total Current Liabilities

 

 

375,988

 

 

 

 

 245,678

 

Total Liabilities

 

 

375,988

 

 

 

 

245,678

 

 

 

 

 

 

 

 

 

 

 

**STOCKHOLDERS' EQUITY (DEFICIT)**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Preferred Stock: 10,000,000 shares authorized

 

 

 

 

 

 

 

 

 

of $0.0001 par value, no shares

 

 

 

 

 

 

 

 

 

issued and outstanding 

 

 

 — 

 

 

 

 

 — 

 

Common Stock: 50,000,000 shares authorized

 

 

 

 

 

 

 

 

 

of $0.0001 par value, 2,458,590 shares

 

 

 

 

 

 

 

 

 

issued and outstanding 

 

 

 246 

 

 

 

 

 246

 

Additional Paid-in Capital 

 

 

 125,456

 

 

 

 

125,456

 

Accumulated Deficit prior to development stage

 

 

(1,256,700

)

 

 

 

(1,256,700

)

Retained earnings from inception of development

 

 

 

 

 

 

 

 

 

stage on January 1, 1997, through June 30, 2009

 

 

755,010

 

 

 

 

885,320

 

Total Stockholders' Equity (Deficit)

 

 

 (375,988)

 

 

 

 

(245,678

)

**TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)**

 

$

— 

 

 

 

$

— 

 

The accompanying notes are an integral part of these financial statements.
4

**ATLANTICA, INC.**

**(A Development Stage Company)**

**Statements of Operations**

**(Unaudited)**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**From Inception**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**of Development**

 

 

 

**For the**

 

 

**For the**

 

 

**Stage on**

 

 

 

**Three Months Ended**

 

 

**Six Months Ended**

 

 

**January 1, 1997**

 

 

 

**June 30,**

 

 

**June 30,**

 

 

**Through**

 

 

 

**2009**

 

** **

 

**2008**

 

 

**2009**

 

** **

 

**2008**

 

 

**June 30, 2009**

 

REVENUES

 

$

— 

 

 

 

$

— 

 

 

$

— 

 

 

 

$

— 

 

 

$

— 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EXPENSES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

General and Administrative

 

 

84,935

 

 

 

 

46,533

 

 

 

129,062

 

 

 

 

60,600

 

 

 

477,081

 

Interest Expense

 

 

666

 

 

 

 

-

 

 

 

1,248

 

 

 

 

-

 

 

 

120,796

 

Total Expenses

 

 

85,601

 

 

 

 

46,533

 

 

 

130,310

 

 

 

 

60,600

 

 

 

597,877

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

LOSS BEFORE EXTRAORDINARY ITEMS

 

 

(85,601)

 

 

 

 

(46,533)

 

 

 

(130,310)

 

 

 

 

(60,600)

 

 

 

(597,877)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EXTRAORDINARY INCOME

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

      Gain on extinguishment of debt

 

 

—

 

 

 

 

—

 

 

 

—

 

 

 

 

—

 

 

 

1,352,887

 

NET INCOME (LOSS)

 

$

(85,601)

 

 

 

$

(46,533)

 

 

$

(130,310)

 

 

 

$

(60,600)

 

 

 

$755,010

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BASIC LOSS PER SHARE

 

$

(0.03)

 

 

4

$

(0.02)

 

 

$

(0.05)

 

 

 

$

(0.02)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

WEIGHTED AVERAGE NUMBER

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OF SHARES OUTSTANDING

 

 

2,458,590

 

 

 

 

2,458,590

 

 

 

2,458,590

 

 

 

 

2,458,590

 

 

 

 

 

The accompanying notes are an integral part of these financial statements.
5

** ATLANTICA, INC.**

**(A Development Stage Company)**

**Statements of Cash Flows**

**(Unaudited)**

 

 

 

 

 

 

 

 

 

 

**From Inception**

 

 

 

 

 

 

 

 

 

 

**of Development**

 

 

 

**For the**

 

 

**Stage on**

 

 

 

**Six Months Ended**

 

 

**January 1, 1997**

 

 

 

**June 30,**

 

 

**Through**

 

 

 

**2009**

 

** **

 

**2008**

 

 

**June 30, 2009**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH FLOWS FROM OPERATING ACTIVITIES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net Income (Loss)

 

$

(130,310

)

 

 

$

(60,600

)

 

$

755,010

 

Adjustments to reconcile net income (loss) to net cash

 

 

 

 

 

 

 

 

 

 

 

 

 

used by operating activities:

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock issued for services

 

 

 — 

 

 

 

 

 — 

 

 

 

 2,405 

 

Extinguishment of debt

 

 

 — 

 

 

 

 

 — 

 

 

 

(1,352,887

)

Changes in operating assets and liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

 

Increase in accounts payable and 

 

 

 

 

 

 

 

 

 

 

 

 

 

accounts payable - related party

 

 

121,689

 

 

 

 

60,600

 

 

 

409,688

 

Increase in accrued interest

 

 

 1,248

 

 

 

 

—

 

 

 

121,585

 

Net Cash Used For Operating Activities

 

 

 (7,373)

 

 

 

 

 — 

 

 

 

(64,199

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH FLOWS FROM INVESTING ACTIVITIES

 

 

 — 

 

 

 

 

 — 

 

 

 

 — 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH FLOWS FROM FINANCING ACTIVITIES

 

 

 

 

 

 

 

 

 

 

 

 

 

       Note payable -Related Party

 

 

7,373

 

 

 

 

—

 

 

 

7,373

 

Capital contributed by shareholder

 

 

 — 

 

 

 

 

 — 

 

 

 

 56,826 

 

Net Cash Provided by Financing Activities

 

 

7,373

 

 

 

 

 — 

 

 

 

 64,199

 

NET INCREASE (DECREASE) IN CASH

 

  

 — 

 

 

 

 

 — 

 

 

 

 — 

 

CASH AT BEGINNING OF PERIOD

 

 

 — 

 

 

 

 

 — 

 

 

 

 — 

 

CASH AT END OF PERIOD

 

$

— 

 

 

 

$

— 

 

 

$

— 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH PAID FOR:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest

 

$

— 

 

 

 

$

— 

 

 

$

— 

 

Taxes

 

$

— 

 

 

 

$

— 

 

 

$

— 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SCHEDULE OF NON-CASH FINANCING AND

 INVESTING ACTIVITIES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Contributions of related party payables to equity

 

$

—

 

 

 

$

—

 

 

$

66,471

 

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

6

**ATLANTICA, INC.**

** (A Development Stage Company)**

**Notes to Unaudited Financial Statements**

**June 30, 2009**

**NOTE 1 - BASIS OF PRESENTATION**

This summary of significant accounting policies of Atlantica, Inc. (the “Company”) is presented to assist in understanding the Company’s financial statements. The financial statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the financial statements. 

 

a. Organization and Business Activities 

 

The financial statements presented are those of Atlantica, Inc. The Company was incorporated in the State of Utah on March 3, 1938. The Company name at that time was Red Hills Mining Company. On February 5, 1953, the Company changed its name to Allied Oil and Minerals Company. On January 8, 1971, the Company changed its name to Community Equities Corporation. On March 26, 1996, the Company changed its name to Atlantica, Inc. 

 

The Company had two subsidiaries; Keys Equities, Inc., a Florida corporation incorporated on July 31, 1996, and Allied Equities, Inc. (“Allied”), a Florida corporation incorporated on July 15, 1996. On March 1, 1998, the Company transferred its right, title and interest in a mining claim in Utah to Allied. The mining claim had a book value of $-0-. On March 1, 1998, the Company distributed the shares of the two subsidiaries to its shareholders in a liquidating dividend. 

 

We have had no material business operations since March 7, 1997, and it was reclassified as a development stage company as of January 1, 1997. The Company’s only activity since that time has consisted of taking actions necessary to restore and preserve its good standing in the State of Utah. The Company presently has no assets. The Company intends to continue to seek out the acquisition of assets, property or a business that may be beneficial to the Company and its stockholders. In considering whether to complete any such acquisition, the Board of Directors will make the final determination and the approval of stockholders will not be sought unless required by applicable law, the articles of incorporation or bylaws of the Company or contract. 

 

b. Accounting Method 

 

The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a December 31 year-end. 

 

c. Estimates 

 

The preparations 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 at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. 

 

d. Cash and Cash Equivalents 

 

The Company considers all highly liquid investments with original maturities at the date of purchase of three months or less to be cash equivalents. 

7

**ATLANTICA, INC.**

** (A Development Stage Company)**

**Notes to Unaudited Financial Statements**

**June 30, 2009**

**NOTE 2 - LIQUIDITY / GOING CONCERN**

The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concernwhich contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not established revenues sufficient to cover its operation costs. The Company is seeking the acquisition of, or merger with, an existing operating company.  
The Company does not have significant assets, nor has it established operations and has accumulated losses since inception. These factors raise substantial doubt about the Company’s ability to continue as a going concern. It is the intent of the Company to seek a merger with an existing, well-capitalized operating company. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. 

 The Company is relying on Mirabella Holdings, LLC (“Mirabella”), its majority shareholder, to pay all of our operating and other expenses until we can complete a reorganization or merger. While Mirabella currently pays the Company's limited operating and other expenses, on the Company's behalf, Mirabella is not obligated to pay any of those expenses and the Company can provide no assurance that Mirabella will continue to pay any of those expenses in the future.  Mirabella paid expenses for the Company in the amount of $1,214 during the quarter ended June 30, 2009.  Currently, any such loans that may be provided to us from time to time by Mirabella are made pursuant to a demand promissory note that has been issued by us to Mirabella, which loans are unsecured, payable on demand and bear interest at a rate of 10% per annum, compounded quarterly.  See the description of that demand promissory note contained in Part III, Item 13 of our Annual Report on Form 10-K for the year ended December 31, 2008, and a copy of that note included in Part IV, Item 15 of that Report. 

**NOTE 3 - RELATED PARTY TRANSACTIONS**

There were $1,214 and $7,373 in expenses during the three and six months ended June 30, 2009, respectively, paid by Mirabella and recorded as loans by shareholders totaling $25,571 at June 30, 2009.  The accrued interest related to this note was $582 and $1,248 for the three and six months ended June 30, 2009, respectively, and $2,288 total accrued interest as of June 30, 2009.  The loans are evidenced by a promissory note, are unsecured, are due on demand and accrue interest at the rate of 10% per annum, compounded quarterly.  No payments were made during the quarter ended June 30, 2009.   The note was issued by the Company on April 29, 2009 and covers all loans made by Mirabella to the Company since November 6, 2007, as well as any such loans that may be made by Mirabella in the future.  A copy of the note was filed as an exhibit to our Annual Report on Form 10-K for the year ended December 31, 2008; see Part IV, Item 15 of that Report. 
 On April 29, 2009, the Company entered into a management services agreement (the “Management Services Agreement”) with Richland, Gordon & Company (“Richland”), a private investment firm beneficially owned by Alan D. Gordon, the Company’s President and Chief Executive Officer and one of the Company’s directors.  Pursuant to the Management Services Agreement, Richland provides certain financial and management consulting services to the Company, including, among other things, advice regarding the Company's operations, identification of potential businesses for the Company to acquire or other suitable business combinations for the Company, and advice regarding the Company's general preparation for its initial acquisition, other business combination or financing transaction that may occur in the future. 

8

**ATLANTICA, INC.**

** (A Development Stage Company)**

Notes to Audited Financial Statements

**June 30, 2009**

**NOTE 3 - RELATED PARTY TRANSACTIONS (Continued)**

 The Management Services Agreement has a term of ten years and provides for the Company to pay to Richland an annual management fee equal to the greater of (i) $120,000 and (ii) 5% of the Company's consolidated EBITDA (as defined in the agreement).  The management fee is payable in quarterly installments in arrears, on April 15, July 15, October 15 and January 15 of each year, with respect to the immediately preceding calendar quarter, equal to the greater of (i) $30,000 and (ii) 5% of the Company's consolidated EBITDA for the immediately preceding calendar quarter, with such payments commencing July 15, 2009 and covering services provided by Richland during the period from January 1, 2008 (prior to the date of the agreement) and continuing through the quarter ending June 30, 2009; however, the management fees accrue and are not initially payable to Richland until the Company’s completion of its initial acquisition or financing that occurs subsequent to the date of the agreement.  Accordingly, we accrued management fees payable to Richland totaling $30,000 during the quarter ended June 30, 2009, which fees, along with any other management fees that may subsequently accrue, are due and payable to Richland if and when such an acquisition or financing is completed by the Company.   

 The Management Services Agreement also provides for the Company to pay a separate, cash transaction-based fee for investment banking services that Richland provides in connection with future acquisitions and financing transactions that may be completed by the Company.  This transaction-based fee equals 1% of the transaction value of any acquisitions or other business combinations or debt or equity financings completed by the Company subsequent to the date of the agreement; however, the amount of the initial transaction-based fee payable to Richland is reduced by the amount of all prior management fees earned by Richland under the agreement.  To date, no transaction-based fee has accrued or is otherwise payable by the Company to Richland. 

 Under the Management Services Agreement, the Company also reimburses Richland for all reasonable out-of-pocket expenses incurred by Richland in providing its services to the Company and indemnifies Richland and its agents and affiliates for any damages that they may suffer in connection with providing these services.  This expense reimbursement is payable on April 15, July 15, October 15 and January 15 of each year, with respect to expenses incurred by Richland during the immediately preceding calendar quarter.  To date, no such expenses have been incurred by Richland and, accordingly, no expenses have been reimbursed by the Company to Richland and no expense reimbursement obligation has been accrued or is otherwise payable by the Company. 

 A copy of the Management Services Agreement was filed as an exhibit to our Annual Report on Form 10-K for the year ended December 31, 2008; see Part IV, Item 15 of that Report. 

**NOTE 4 – COMMON STOCK**

On January 26, 2007, the majority stockholders of the Company voted in favor of amending and restating the Company's Articles of Incorporation to change the total number of shares which the corporation shall be authorized to issue to 60,000,000 shares of capital stock, such total number of shares shall consist of 50,000,000 shares of $0.0001 par value common voting stock (“Common Stock”) and 10,000,000 shares of preferred stock, having a par value of $0.0001 per share. The majority stockholders also approved a one for ten (1:10) reverse stock split of the Company's issued and outstanding common shares effective following notice thereof to the National Association of Securities Dealers, Inc. (the "NASD") and the subsequent advice from the NASD of its effectiveness.  The reverse stock split was effective on February 15, 2007.  The stock split is reflected on a retroactive basis.

There were no issuances of Company stock during the six-month period ended June 30, 2009.

9

**ATLANTICA, INC.**

** (A Development Stage Company)**

**Notes to Unaudited Financial Statements**

**June 30, 2009**

**NOTE 5 - LOSS PER SHARE**

The following data show the amounts used in computing loss per share for the periods presented:

 

For the Three Months Ended

June 30,

 

For the Six Months Ended

June 30,

 

2009

 

2008

 

2009

 

2008

Loss available to common shareholders (numerator)

$

(85,601)

 

$

(46,533)

 

$

(130,310)

 

$(60,600)

Weighted average number of common shares 

outstanding during the period used in loss per share

(denominator)

 

2,458,590

 

 

2,458,590

 

 

2,458,590

 

2,458,590

Basic loss per share

$

(0.03)

 

$

(0.02)

 

$

(0.05)

 

$    (0.02)

Dilutive loss per share was not presented; as the Company had no common equivalent shares for all periods presented that would affect the computation of diluted loss per share.

**NOTE 6 - COMMITMENTS AND CONTINGENCIES**

**Contingencies -**The Company has not been active for several years.  Management believes that there are no unrecorded valid outstanding liabilities from prior operations.  If a creditor were to come forward and claim a liability, the Company has committed to contest the claim to the fullest extent of the law.  Due to various statutes of limitations and because of the likelihood that such an old liability would not still be valid no amount has been accrued in these financial statements for any such contingencies.

**NOTE 7 – SUBSEQUENT EVENTS**

                                                          The Company has evaluated subsequent events from the balance sheet date through August 13, 2009, and determined there are no events to disclose.

10

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

**Forward-looking Statements**

Statements made in this Quarterly Report, which are not purely historical, are forward-looking statements with respect to the goals, plan objectives, intentions, expectations, financial condition, results of operations, future performance and our business, including, without limitation, (i) our ability to raise capital, and (ii) statements preceded by, followed by or that include the words “may,” “would,” “could,” “should,” “expects,” “projects,” “anticipates,” “believes,” “estimates,” “plans,” “intends,” “targets” or similar expressions.

Forward-looking statements involve inherent risks and uncertainties, and actual results may differ materially from those set forth in the forward-looking statements, depending upon a number of factors, many of which are beyond our control.  These factors include, but are not limited to, the following:  general economic or industry conditions; nationally and/or in the communities in which we may conduct business; changes in the interest rate environment; legislation or regulatory requirements; conditions of the securities markets; our ability to raise capital; changes in accounting principles, policies or guidelines; financial or political instability; acts of war or terrorism; and other economic, competitive, governmental, regulatory and technical factors affecting our current or potential business and related matters.
Accordingly, results actually achieved may differ materially from expected results in these statements.  Forward-looking statements speak only as of the date they are made.  We do not undertake, and specifically disclaim, any obligation to update any forward-looking statements to reflect events or circumstances occurring after the date of such statements.

**Plan of Operation**

Our plan of operation for the next 12 months is to: (i) consider guidelines of industries in which we may have an interest; (ii) adopt a business plan regarding engaging in the business of any selected industry; and (iii) to commence such operations through funding and/or the acquisition of a going concern engaged in any industry selected. 

We are not currently engaged in any substantive business activity.  In our present form, we may be deemed to be a vehicle to acquire or merge with a business or company. Regardless, the commencement of any business opportunity will be preceded by the consideration and adoption of a business plan by our Board of Directors. We do not intend to restrict our search for business opportunities to any particular business or industry, and the areas in which we will seek out business opportunities or acquisitions, reorganizations or mergers may include, but will not be limited to, the fields of high technology, manufacturing, natural resources, service, research and development, communications, transportation, insurance, brokerage, finance and all medically related fields, among others. We recognize that the number of suitable potential business ventures that may be available to our Company may be extremely limited, and may be restricted to entities who desire to avoid what such entities may deem to be the adverse factors related to an initial public offering (“IPO”). The most prevalent of these factors include substantial time requirements, legal and accounting costs, the inability to obtain an underwriter who is willing to publicly offer and sell shares, the lack of or the inability to obtain the required financial statements for such an undertaking, limitations on the amount of dilution to public investors in comparison to the stockholders of any such entities, along with other conditions or requirements imposed by various federal and state securities laws, rules and regulations and federal and state agencies that implement such laws, rules and regulations. Any of these types of transactions, regardless of the particular prospect, would require us to issue a substantial number of shares of our common stock, that could amount to as much as 95% of our outstanding securities following the completion of any such transaction; accordingly, investments in any such private enterprise, if available, would be much more favorable than any investment in our Company.

Management intends to consider a number of factors prior to making any decision as to whether to participate in any specific business endeavor, none of which may be determinative or provide any assurance of success. These may include, but will not be limited to, as applicable, an analysis of the quality of the particular entity’s management personnel; the anticipated acceptability of any new products or marketing concepts that it may have; the merit of its technological changes; its present financial condition, projected growth potential and available technical, financial and managerial resources; its working capital, history of operations and future prospects; the nature of its present and expected competition; the quality and experience of its management services and the depth of its management; its potential for further research, development or exploration; risk factors specifically related to its business operations; its potential for growth, expansion and profit; the perceived public recognition or acceptance of its products, services, trademarks and name identification; and numerous other factors which are difficult, if not impossible, to properly or accurately analyze, let alone describe or identify, without referring to specific objective criteria.
11

Regardless, the results of operations of any specific entity may not necessarily be indicative of what may occur in the future, by reason of changing market strategies, plant or product expansion, changes in product emphasis, future management personnel and changes in innumerable other factors. Further, in the case of a new business venture or one that is in a research and development mode, the risks will be substantial, and there will be no objective criteria to examine the effectiveness or the abilities of its management or its business objectives. Also, a firm market for its products or services may yet need to be established, and with no past track record, the profitability of any such entity will be unproven and cannot be predicted with any certainty.

Our management will attempt to meet personally with management and key personnel of any entity providing any potential business opportunity afforded to our Company, visit and inspect material facilities, obtain independent analysis or verification of information provided and gathered, check references of management and key personnel and conduct other reasonably prudent measures calculated to ensure a reasonably thorough review of any particular business opportunity; however, due to time constraints of management, these activities may be limited. 

We are unable to predict the time as to when and if we may actually participate in any specific business endeavor. We anticipate that proposed business ventures will be made available to us through personal contacts of directors, executive officers and principal stockholders, professional advisors, broker dealers in securities, venture capital personnel, members of the financial community and others who may present unsolicited proposals. In certain cases, we may agree to pay a finder’s fee or to otherwise compensate the persons who submit a potential business endeavor in which we eventually participate. Such persons may include our directors, executive officers and beneficial owners our securities or their affiliates. In this regard, see the description of our Management Services Agreement with Richland, Gordon & Company contained in Note 3 to the Unaudited Financial Statements dated June 30, 2009 in Part I, Item 1.  In this event, such fees may become a factor in negotiations regarding any potential venture and, accordingly, may present a conflict of interest for such individuals.

Substantial fees are often paid in connection with the completion of all types of acquisitions, reorganizations or mergers, ranging from a small amount to as much as $400,000 or more. These fees are usually divided among promoters or founders, after deduction of legal, accounting and other related expenses, and it is not unusual for a portion of these fees to be paid to members of management or to principal stockholders as consideration for their agreement to retire a portion of the shares of common stock owned by them. Members of management may actively negotiate or otherwise consent to the purchase of all or any portion of their common stock as a condition to, or in connection with, a proposed reorganization, merger or acquisition. It is not anticipated that any such opportunity will be afforded to other stockholders or that such other stockholders will be afforded the opportunity to approve or consent to any particular stock buy-out transaction. In the event that any such fees are paid, they may become a factor in negotiations regarding any potential acquisition or merger by our Company and, accordingly, may also present a conflict of interest for such individuals.  Any of these types of fees that are paid in shares of our common stock will also be subject to the resale limitations embodied in the recent amendments to Rule 144 that prohibit, among other requirements, the public resale of these shares until 12 months after the filing of the Form 10 information with the SEC.  We have no present arrangements or understandings respecting any of these types of fees or opportunities, other than pursuant to our management services agreement with Richland, Gordon & Company.  See the description of our management services agreement with Richland contained in our Annual Report on Form 10-K for the year ended December 31, 2008, and a copy of that agreement included in Part IV, Item 15 of that Report, with respect to, among other things, certain cash fees that may be payable by us to Richland in connection with future financings and business combinations by us.   

**Results of Operations**

Three Months Ended June 30, 2009 Compared to Three Months Ended June 30, 2008 

The Company had no operations during the quarterly period ended June 30, 2009, nor do we have operations as of the date of this filing.  General and administrative expenses were $84,935 for the quarterly period ended June 30, 2009, compared to $46,533 for the quarterly period ended June 30, 2008. General and administrative expenses for the three months ended June 30, 2009 were comprised mainly of accounting, management and legal fees.  The increase in those expenses incurred during the three months ended June 30, 2009 compared to the three months ended June 30, 2008 consisted primarily of our incurrence of $30,000 of accrued management fees payable to Richland, Gordon & Company pursuant to the Management Services Agreement that we entered into with Richland on April 29, 2009 (see the description of our Management Services Agreement with Richland, Gordon & Company contained in Note 3 to the Unaudited Financial Statements dated June 30, 2009 in Part I, Item 1).   We had a net loss of $85,601 for the quarterly period ended June 30, 2009, compared to a net loss of $46,533 for the quarterly period ended June 30, 2008.

12

Six Months Ended June 30, 2009 Compared to Six Months Ended June 30, 2008 

The Company had no operations during the six months ended June 30, 2009, nor do we have operations as of the date of this filing.  General and administrative expenses were $129,062 for the six months ended June 30, 2009, compared to $60,600 for the six months ended June 30, 2008. General and administrative expenses for the six months ended June 30, 2009 were comprised mainly of accounting, management and legal fees.  The increase in those expenses incurred during the six months ended June 30, 2009 compared to the six months ended June 30, 2008 consisted primarily of our incurrence of $60,000 of accrued management fees payable to Richland, Gordon & Company pursuant to the Management Services Agreement that we entered into with Richland on April 29, 2009 (see the description of our Management Services Agreement with Richland, Gordon & Company contained in Note 3 to the Unaudited Financial Statements dated June 30, 2009 in Part I, Item 1).   We had a net loss of $130,310 for the six months ended June 30, 2009, compared to a net loss of $60,600 for the six months ended June 30, 2008.

**Liquidity**

We have no current cash resources.

During the next 12 months, our only foreseeable cash requirements will relate to maintaining our good standing in the State of Utah and our filing of all required reports under the securities laws.  We do not have any cash reserves to pay for our administrative expenses for the next 12 months.  In the event that additional funding is required in order to keep us in good standing and current in our reporting obligations, we may attempt to raise such funding through loans or through additional sales of our common stock.

**Item 3.  Quantitative and Qualitative Disclosures About Market Risk.**

Not required.

**Item 4T.  Controls and Procedures.**

**Evaluation of disclosure controls and procedures**

Our management, with the participation of our chief executive officer and chief financial officer, evaluated the effectiveness of our disclosure controls and procedures as defined in Rule 13a-15(e) under the Exchange Act as of the end of the period covered by this Quarterly Report on Form 10-Q.  In designing and evaluating the disclosure controls and procedures, our management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives.  In addition, the design of disclosure controls and procedures must reflect the fact that there are resource constraints and that management is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to their costs.  The design of any disclosure controls and procedures also is based in part upon certain assumptions about the likelihood of future events and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. 

Based on that evaluation, our chief executive officer and chief financial officer concluded that, as of June 30, 2009, our disclosure controls and procedures were, subject to the limitations noted above, effective to provide reasonable assurance that information we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in Securities and Exchange Commission rules, regulations and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosure. 

**Changes in internal control over financial reporting**

Our management, with the participation of the chief executive officer and chief financial officer, has concluded there were no significant changes in our internal controls over financial reporting that occurred during our last quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting. 

 
**PART II - OTHER INFORMATION**

  

**Item 1. Legal Proceedings.**

None; not applicable. 

  

13

**Item 1A.  Risk Factors.**

Not required.

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

  

None; not applicable. 

  

**Item 3. Defaults Upon Senior Securities.**

  

None; not applicable. 

  

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

  

None; not applicable. 

  

**Item 5. Other Information.**

  
 On April 29, 2009, the Company entered into a management services agreement (the “Management Services Agreement”) with Richland, Gordon & Company (“Richland”), a private investment firm beneficially owned by Alan D. Gordon, the Company’s President and Chief Executive Officer and one of the Company’s directors.  Pursuant to the Management Services Agreement, Richland provides certain financial and management consulting services to the Company, including, among other things, advice regarding the Company's operations, identification of potential businesses for the Company to acquire or other suitable business combinations for the Company, and advice regarding the Company's general preparation for its initial acquisition, other business combination or financing transaction that may occur in the future. 

 The Management Services Agreement has a term of ten years and provides for the Company to pay to Richland an annual management fee equal to the greater of (i) $120,000 and (ii) 5% of the Company's consolidated EBITDA (as defined in the agreement).  The management fee is payable in quarterly installments in arrears, on April 15, July 15, October 15 and January 15 of each year, with respect to the immediately preceding calendar quarter, equal to the greater of (i) $30,000 and (ii) 5% of the Company's consolidated EBITDA for the immediately preceding calendar quarter, with such payments commencing July 15, 2009 and covering services provided by Richland during the period from January 1, 2008 (prior to the date of the agreement) and continuing through the quarter ending June 30, 2009; however, the management fees accrue and are not initially payable to Richland until the Company’s completion of its initial acquisition or financing that occurs subsequent to the date of the agreement.  Accordingly, we accrued management fees payable to Richland totaling $30,000 during the quarter ended June 30, 2009, which fees, along with any other management fees that may subsequently accrue, are due and payable to Richland if and when such an acquisition or financing is completed by the Company. 

The Management Services Agreement also provides for the Company to pay a separate, cash transaction-based fee for investment banking services that Richland provides in connection with future acquisitions and financing transactions that may be completed by the Company.  This transaction-based fee equals 1% of the transaction value of any acquisitions or other business combinations or debt or equity financings completed by the Company subsequent to the date of the agreement; however, the amount of the initial transaction-based fee payable to Richland is reduced by the amount of all prior management fees earned by Richland under the agreement.  To date, no transaction-based fee has accrued or is otherwise payable by the Company to Richland. 

 Under the Management Services Agreement, the Company also reimburses Richland for all reasonable out-of-pocket expenses incurred by Richland in providing its services to the Company and indemnifies Richland and its agents and affiliates for any damages that they may suffer in connection with providing these services.  This expense reimbursement is payable on April 15, July 15, October 15 and January 15 of each year, with respect to expenses incurred by Richland during the immediately preceding calendar quarter.  To date, no such expenses have been incurred by Richland and, accordingly, no expenses have been reimbursed by the Company to Richland and no expense reimbursement obligation has been accrued or is otherwise payable by the Company. 

 A copy of the Management Services Agreement was filed as an exhibit to our Annual Report on Form 10-K for the year ended December 31, 2008; see Part IV, Item 15 of that Report. 

14

 On April 29, 2009, the Company also issued to Mirabella Holdings, LLC (”Mirabella”), the Company’s majority shareholder, a demand promissory note to evidence all loans made from by Mirabella to the Company since November 6, 2007 and all loans that may be made from time to time in the future by Mirabella to the Company (the “Mirabella Loans”).  The note is unsecured and the Mirabella Loans bear interest at a rate of 10% per annum, compounded quarterly, and are payable to Mirabella on demand.  A copy of the note was filed as an exhibit to our Annual Report on Form 10-K for the year ended December 31, 2008; see Part IV, Item 15 of that Report. 
**Item 6. Exhibits.**

**Exhibit No. **                       **Identification of Exhibit**

31.1 

  

31.2

32 

Certification Pursuant to Section 302 of the Sarbanes-Oxley Act provided by Alan D. Gordon, President, Chief Executive Officer and Director.

Certification Pursuant to Section 302 of the Sarbanes-Oxley Act provided by Shelley Goff, Secretary, Chief Financial Officer and Principal Accounting Officer

Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 provided by Alan D. Gordon, President, Chief Executive Officer and Director, and Shelley Goff, Secretary, Chief Financial Officer and Principal Accounting Officer

**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 

  

**ATLANTICA, INC.**

*Date:*

*August 14, 2009*

 

*By:*

*/s/Alan D. Gordon*

 

 

 

 

 

 

 

 

 

*President, Chief Executive Officer, and Director*

 

 

 

 

 

*Date:*

*August 14, 2009*

 

*By:*

*/s/Shelley Goff*

 

 

 

 

 

 

 

 

 

*Secretary, Chief Financial Officer and Principal Accounting Officer*

15

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