**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-K/A**

Amendment No. 1

**[X]**

**ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

For the fiscal year ended December 31, 2010

OR

**[  ]**

**TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES AND**

**EXCHANGE ACT OF 1934**

For transition period ___ to ____ 

Commission file number: 000-30529

**WINGS & THINGS, INC.**

(Exact name of registrant as specified in its charter)
| Nevada                                                                                    

(State or other jurisdiction of incorporation or organization)

 87-0464667                               

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

 #313, 455 East 400 South, Salt Lake City, Utah

(Address of principal executive offices)

84111       

(Zip Code)

Registrant’s telephone number, including area code:  (801) 323-2395

Securities registered under Section 12(b) of the Act:  None

Securities registered under Section 12(g) of the Act:  Common Stock

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.     Yes [   ]   No [X]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Exchange Act.      Yes [   ]   No [X]

Indicate by check mark whether the registrant (1) 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]   No [  ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).   Yes  [X]   No [  ]

Indicate by check mark if disclosure of delinquent filers pursuant to item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information 

1

statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.      [X]

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 the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.:

Large accelerated filer [  ]

Non-accelerated filer [  ]

Accelerated filed [  ]

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 [   ]

The registrant did not have an active trading market for its common stock as of the last business day of its most recently completed second fiscal quarter; therefore, an aggregate market value of shares of voting and non-voting common equity held by non-affiliates cannot be determined.

The number of shares outstanding of the registrant’s common stock as of November 1, 2011 was 18,000,000.

Documents incorporated by reference:  None

**TABLE OF CONTENTS**

PART II

Item 8.  Financial Statements and Supplementary Data

3

Item 9A.  Controls and Procedures 

12

PART III

Item 14.  Principal Accounting Fees and Services

12

PART IV

Item 15.  Exhibits, Financial Statement Schedules

13

Signatures

14

*In this annual report references to “Wings & Things,” “we,” “us,” “our” and “the Company” refer to Wings & Things, Inc.*

**EXPLANATORY NOTE**

Based upon a limited review of our periodic reports by the Securities and Exchange Commission staff, on August 3, 2011 the Company received written staff comments regarding our annual report on Form 10-K for the year ended December 31, 2010.  The staff comments requested revisions to the Report of Independent Registered Public Accounting Firm and the reaudit of the cumulative period financial information.  In response to these staff comments we have reaudited the cumulative period and provided the appropriate auditors’ report in this amendment. In addition, the staff requested that the Company revise the language in Item 9A to specifically state that our controls and procedures were ineffective for the period covered by the report.  We have also made a correction to the amount of audit fees listed under Part III, Item 14.  Other than these changes, this amended report does not include subsequent events.

2

**FORWARD LOOKING STATEMENTS**

The Securities and Exchange Commission (“SEC”) encourages companies to disclose forward-looking information so that investors can better understand future prospects and make informed investment decisions.  This report contains these types of statements.  Words such as “may,” “expect,” “believe,” “anticipate,” “estimate,” “project,” or “continue” or comparable terminology used in connection with any discussion of future operating results or financial performance identify forward-looking statements.  You are cautioned not to place undue reliance on the forward-looking statements, which speak only as of the date of this report.  All forward-looking statements reflect our present expectation of future events and are subject to a number of important factors and uncertainties that could cause actual results to differ materially from those described in the forward-looking statements. 

**PART II**

**ITEM 8.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA**

**WINGS & THINGS, INC.**

(A Development Stage Company)

Financial Statements

December 31, 2010 and 2009

INDEX

Report of Independent Registered Public Accounting Firm 

4

Balance Sheets 

5

Statements of Operations 

6

Statements of Stockholders’ Equity

7

Statements of Cash Flows

8

Notes to the Financial Statements

9

3

**MORRILL & ASSOCIATES, LLC**

CERTIFIED PUBLIC ACCOUNTANTS

563 WEST 500 SOUTH, SUITE 425

BOUNTIFUL, UTAH 84010

801-546-9068  PHONE; 801-546-8211 FAX

**REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

To the Board of Directors and Stockholders

Wings & Things, Inc. (A Development Stage Company)

Salt Lake City, Utah 

We have audited the accompanying balance sheets of Wings & Things, Inc. (a development stage company) as of December 31, 2010 and 2009 and the related statements of operations, stockholders’ deficit and cash flows for the years then ended and for the period from inception on March 11, 1986 through December 31, 2010. These financial statements are the responsibility of the Company’s management.  Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States).  Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement.  The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting.  Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.  We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Wings & Things, Inc. (a development stage company) as of December 31, 2010 and 2009 and the results of its operations and cash flows for the year ended December 31, 2010 and for the period from inception on March 11, 1986 through December 31, 2010 in conformity with generally accepted accounting principles in the United States of America.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.  The Company has suffered recurring losses and has no operations which raise substantial doubt about its ability to continue as a going concern.  Management’s plans in regard to these matters are described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

*/s/ Morrill & Associates*

Morrill & Associates

Bountiful, Utah 84010

October 31, 2011

4

**Wings & Things, Inc.**

 (A Development Stage Company)

 Balance Sheets

 

 

 

 

 

 

 

 

 

 

DEC 31, 2010

 

DEC 31, 2009

 

 

 

 

 

 

 

 

**ASSETS**

 

 

 

 

 

 

     CURRENT ASSETS

 

 

 

 

 

 

          Cash

$

1,823

$

836

 

 

          Total current assets

 

1,823

 

836

 

 

 

 

 

 

 

 

 

          Total assets

$

1,823

$

836

 

 

 

 

 

 

 

 

 

**LIABILITIES AND STOCKHOLDERS' EQUITY**

 

 

 

 

 

 

     CURRENT LIABILITIES

 

 

 

 

 

 

          Accounts payable 

$

55,175

$

54,900

 

 

          Advances

 

37,100

 

30,600

 

 

          Total current liabilities

 

92,275

 

85,500

 

 

          Total liabilities

 

92,275

 

85,500

 

 

       STOCKHOLDERS' EQUITY

 

 

 

 

 

 

          Common stock, $.001 par value; 20,000,000 shares authorized;

            18,000,000 shares issued and outstanding

 

18,000 

 

18,000

 

 

          Additional paid-in capital

 

9,000 

 

9,000

 

 

          Deficit accumulated during the development stage

 

(117,452)

 

(111,664)

 

 

          Total stockholders' equity

 

(90,452)

 

(84,664)

 

 

 

 

 

 

 

 

 

          Total liabilities and stockholders' equity

$

1,823

$

836

 

The accompanying notes are an integral part of these financial statements

5

**Wings & Things, Inc.**

(A Development Stage Company)

Statements of Operations

 

 

 

 

 

 

 

 

 

 

 

FOR THE YEAR ENDED DEC 31, 2010

 

FOR THE YEAR ENDED DEC 31, 2009

 

FROM INCEPTION ON MAR 11, 1986 TO DEC 31, 2010

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenues

$

0

$

0

$

0

 

 

 

 

 

 

 

 

 

Expenses

 

 

 

 

 

 

 

     General and administrative

 

5,788

 

4,812

 

117,452

 

     Total expenses

 

5,788

 

4,812

 

117,452

 

 

 

 

 

 

 

 

 

Loss from operations before income taxes

 

(5,788)

 

(4,812)

 

(117,452)

 

 

 

 

 

 

 

 

 

Income taxes

 

0

 

0

 

0

 

 

 

 

 

 

 

 

 

Net loss

$

(5,788)

$

(4,812)

$

(117,452)

 

 

 

 

 

 

 

 

 

Basic and diluted net loss per share

$

(0.00)

$

(0.00)

 

 

 

 

 

 

 

 

 

 

 

Weighted average shares outstanding

 

18,000,000

 

18,000,000

 

 

The accompanying notes are an integral part of these financial statements

6

**Wings & Things, Inc.**

(A Development Stage Company)

Statements of Stockholders' Equity

From Inception on March 11, 1986 through December 31, 2010

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deficit

 

 

 

 

 

 

 

 

 

 

Accumulated

 

 

 

 

 

 

 

 

Additional

 

During the

 

 

 

 

Common Stock

 

Paid-in

 

Development

 

 

 

 

Shares

 

Amount

 

Capital

 

Stage

 

 

 

 

 

 

 

 

 

 

 

Issuance of shares for marketing rights

 

  17,000,000 

$ 

   17,000 

$ 

               - 

$ 

                   - 

Net (loss) for the year ended December 31, 1986

                   - 

 

               - 

 

                 - 

 

       (17,000)

Net (loss) for the year ended December 31, 1987

                   - 

 

               - 

 

                 - 

 

                 - 

Net (loss) for the year ended December 31, 1988

                   - 

 

               - 

 

                 - 

 

               - 

Net (loss) for the year ended December 31, 1989

                   - 

 

               - 

 

                 - 

 

                - 

Net (loss) for the year ended December 31, 1990

                   - 

 

               - 

 

                 - 

 

               - 

Net (loss) for the year ended December 31, 1991

                   - 

 

               - 

 

                 - 

 

              - 

Net (loss) for the year ended December 31, 1992

                   - 

 

               - 

 

                 - 

 

             - 

Net (loss) for the year ended December 31, 1993

                   - 

 

               - 

 

                 - 

 

               - 

Balance - December 31, 1993

 

 

  17,000,000 

 

      17,000 

 

                 - 

 

        (17,000)

Net (loss) for the year ended December 31, 1994

                   - 

 

               - 

 

                 - 

 

              - 

Balance - December 31, 1994

 

 

  17,000,000 

 

      17,000 

 

                 - 

 

      (17,000)

Net (loss) for the year ended December 31, 1995

                   - 

 

               - 

 

                 - 

 

               - 

Balance - December 31, 1995

 

 

  17,000,000 

 

      17,000 

 

                 - 

 

     (17,000)

Net (loss) for the year ended December 31, 1996

                   - 

 

               - 

 

                 - 

 

                  - 

Balance - December 31, 1996

 

 

  17,000,000 

 

      17,000 

 

                 - 

 

     (17,000)

Net (loss) for the year ended December 31, 1997

                   - 

 

               - 

 

                 - 

 

                - 

Balance - December 31, 1997

 

 

  17,000,000 

 

      17,000 

 

                 - 

 

       (17,000)

Net (loss) for the year ended December 31, 1998

                   - 

 

               - 

 

                 - 

 

                 - 

Balance - December 31, 1998

 

 

  17,000,000 

 

      17,000 

 

                 - 

 

       (17,000)

Net (loss) for the year ended December 31, 1999

                   - 

 

               - 

 

                 - 

 

       (40,000)

Balance - December 31, 1999

 

 

  17,000,000 

 

      17,000 

 

                 - 

 

       (57,000)

Net (loss) for the year ended December 31, 2000

                   - 

 

               - 

 

                 - 

 

                  - 

Balance - December 31, 2000

 

 

  17,000,000 

 

      17,000 

 

                 - 

 

        (57,000)

Net (loss) for the year ended December 31, 2001

                   - 

 

               - 

 

                 - 

 

                   - 

Balance - December 31, 2001

 

 

    17,000,000 

 

      17,000 

 

 

 

        (57,000)

Net (loss) for the year ended December 31, 2002

                   - 

 

               - 

 

                 - 

 

        (5,000)

Balance - December 31, 2002

 

 

  17,000,000 

 

  17,000 

 

                 - 

 

        (62,000)

Common stock issued for services

 

    1,000,000 

 

        1,000 

 

         9,000 

 

               - 

Net (loss) for the year ended December 31, 2003

                   - 

 

               - 

 

                 - 

 

        (10,000)

Balance - December 31, 2003

 

 

  18,000,000 

 

        18,000 

 

         9,000 

 

         (72,000)

Net (loss) for the year ended December 31, 2004

                   - 

 

               - 

 

                 - 

 

          (5,000)

Balance - December 31, 2004

 

 

  18,000,000 

 

        18,000 

 

         9,000 

 

        (77,000)

Net (loss) for the year ended December 31, 2005

                   - 

 

               - 

 

                 - 

 

          (4,900)

Balance - December 31, 2005

 

 

  18,000,000 

 

        18,000 

 

         9,000 

 

        (81,900)

Net (loss) for the year ended December 31, 2006

                   - 

 

               - 

 

                 - 

 

          (9,650)

Balance - December 31, 2006

 

 

  18,000,000 

 

        18,000 

 

         9,000 

 

        (91,550)

Net (loss) for the year ended December 31, 2007

                   - 

 

               - 

 

                 - 

 

         (10,262)

Balance - December 31, 2007

 

 

  18,000,000 

 

        18,000 

 

         9,000 

 

      (101,812)

Net (loss) for the year ended December 31, 2008

- 

 

               - 

 

                 - 

 

          (5,040)

Balance - December 31, 2008

 

 

18,000,000 

 

     18,000 

 

       9,000 

 

    (106,852)

Net (loss) for the year ended December 31, 2009

-

 

-

 

-

 

(4,812)

Balance - December 31, 2009

   18,000,000

 

     18,000 

 

       9,000 

 

(111,664)

Net (loss) for the year ended December 31, 2010

-

 

-

 

-

 

(5,788)

Balance – December 31, 2010

 

 

18,000,000 

$

     18,000 

$

       9,000 

$

(117,452)

 

 

 

 

 

 

 

 

 

 

 

The accompanying notes are an integral part of these financial statements

7

**Wings & Things, Inc.**

(A Development Stage Company)

Statements of Cash Flows

 

 

 

 

 

 

 

 

 

 

 

FOR THE YEAR ENDED DEC 31, 2010

 

FOR THE YEAR ENDED DEC 31, 2009

 

FROM INCEPTION ON MAR 11, 1986 TO DEC 31, 2010

 

 

 

 

 

 

 

 

**Cash Flows from Operating Activities**

 

 

 

 

 

 

 

     Net Loss

$

(5,788)

$

(4,812)

$

(117,452)

 

     Adjustments to reconcile net loss to cash provided 

     (used) by operating activities:

 

 

 

 

 

 

 

           Depreciation and amortization

 

0

 

0

 

17,000

 

           Stock issued for services

 

0

 

0

 

10,000

 

     Changes in assets and liabilities:

 

 

 

 

 

 

 

           Increase in accounts payable

 

275

 

0

 

55,175

 

     Net cash provided (used) by operating activities

 

(5,513)

 

(4,812)

 

(35,277)

 

 

 

 

 

 

 

 

 

**Cash Flows from Investing Activities**

 

 

 

 

 

 

 

     Net cash provided (used) by investing activities

 

0

 

0

 

0

 

 

 

 

 

 

 

 

 

**Cash Flows from Financing Activities**

 

 

 

 

 

 

 

     Cash advances received

 

6,500

 

5,000

 

37,100

 

     Net cash provided (used) by financing activities

 

6,500

 

5,000

 

37,100

 

 

 

 

 

 

 

 

 

Increase (decrease) in cash

 

987

 

188

 

1,823

 

 

 

 

 

 

 

 

 

Cash and cash equivalents at beginning of period

 

836

 

648

 

0

 

 

 

 

 

 

 

 

 

Cash and cash equivalents at end of period

$

1,823

$

836

$

1,823

 

 

 

 

 

 

 

 

 

**Supplemental Cash Flow Information:**

 

 

 

 

 

 

 

     Cash paid for interest

$

0

$

0

$

0

 

     Cash paid for income taxes

$

0

$

0

$

0

 

 

 

 

 

 

 

 

 

**Non-Cash Investing and Financing Activities**

 

 

 

 

 

 

 

     Stock issued for marketing rights

$

0

$

0

$

17,000 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The accompanying notes are an integral part of these financial statements

8

**Wings & Things, Inc.**

(A Development Stage Company)

Notes to the Financial Statements

December 31, 2010 and 2009

NOTE 1 - Summary of Significant Accounting Policies

a.

Organization & Summary of Significant Accounting Policies

Wings & Things, Inc. (the Company) was incorporated March 11, 1986 as a Utah corporation.  On March 10, 2000 the Company changed its domicile to Nevada.

b.  

Cash and Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less to be cash equivalents.

c.

Use of estimates

The preparation of financial statements in conformity with generally accepted accounting principles 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.

Fair Value of Financial Instruments

It is not practicable to estimate the fair value of advances (accounts payable) because there is no established market for these loans and it is inappropriate to estimate future cash flows, which are largely dependent on the Company establishing or acquiring operations at some future point.  No financial instruments are held for trading purposes.

e.

 Reclassification

Certain amounts in prior-year financial statements have been reclassified for comparative purposes to conform to the presentation in the current year financial statements.

NOTE 2 -

Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.  The Company has current liabilities in excess of current assets, has incurred losses since inception, has negative cash flows from operations, and has no revenue-generating activities. Its activities have been limited for the past several years and it is dependent upon financing to continue operations.  These factors raise substantial doubt about the ability of the Company to continue as a going concern.  The financial statements do not include any adjustments that might result from the outcome of this uncertainty.  It is management’s plan to acquire or merge with other operating companies.

9

**Wings & Things, Inc.**

(A Development Stage Company)

Notes to the Financial Statements

December 31, 2010 and 2009

NOTE 3 - 

Income Taxes

The Financial Accounting Standards Board (FASB) has issued FASB ASC 740-10 (Prior authoritative literature: Financial Interpretation No. 48, "Accounting for Uncertainty in Income Taxes - An Interpretation of FASB Statement No. 109 (FIN 48). FASB ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements in accordance with prior literature FASB Statement No. 109, Accounting for Income Taxes.  This standard requires a company to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits of the position. If the more-likely-than- not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements.  As a result of the implementation of this standard, the Company performed a review of its material tax positions in accordance with recognition and measurement standards established by FASB ASC 740-10.  

             Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences.  Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis.  Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized.  Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Deferred tax asset and the valuation account are as follows at December 31, 2010 and 2009:

 

For the Years Ended

December 31,

 

2010

2009

 

 

 

Net operating loss carryforward

$  39,934 

$   37,966

Valuation allowance

(39,934)

(37,966)

Deferred tax asset

$           0 

$          0 

The change in the valuation allowance was $ 1,968 during the year ended December 31, 2010.

The components of income tax expense are as follows:

 

 

 

 

For the Years Ended

December 31,

 

2010

2009

Current Federal tax

$                    - 

$                   - 

Current State tax

- 

- 

Change in NOL benefit

1,968 

1,636 

Change in valuation allowance

(1,968)

(1,636)

 

$                    - 

$                   - 

10

**Wings & Things, Inc.**

(A Development Stage Company)

Notes to the Financial Statements

December 31, 2010 and 2009

NOTE 3 - 

Income Taxes (continued)

           The Company has adopted FASB ASC 740-10 to account for income taxes. The Company currently has no issues creating timing differences that would mandate deferred tax expense. Net operating losses would create possible tax assets in future years. Due to the uncertainty of the utilization of net operating loss carry forwards, an evaluation allowance has been made to the extent of any tax benefit that net operating losses may generate.  A provision for income taxes has not been made due to net operating loss carry-forwards of $ 117,452 and $ 111,664 as of December 31, 2010 and December 31, 2009, respectively, which may be offset against future taxable income through 2029. No tax benefit has been reported in the financial statements.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

 

 

 

 

For the Years Ended

December 31,

 

2010

2009

Beginning Balance

$                     -

$                     -

Additions based on tax positions related to current year

-

-

Additions for tax positions of prior years

-

-

Reductions for tax positions of prior years

-

-

Reductions in benefit due to income tax expense

-

-

Ending Balance

$                     -

$                     -

The Company did not have any tax positions for which it is reasonably possible that the total amount of unrecognized tax benefits will significantly increase or decrease within the next 12 months.

NOTE 4 -    Accounts Payable and Advances

The Company had recorded liabilities of $92,000 for services received, as well as cash advances received from unrelated parties, as accounts payable as it was the intent of management and the counter parties to issue common stock of the Company at some future date for the amounts received.  However, it was subsequently determined that it was not in the best interests of the parties to issue stock for the advances and, therefore, the parties have agreed that these liabilities will be treated as loans effective January 1, 2011, bearing interest at 8% and due on demand.

NOTE 5 -   Capitalization

In 1986, the Company issued 17,000,000 shares of common stock for the marketing rights to an airship.  The value of this issuance was $17,000 (or $.001 per share).

During 2003, the Company issued 1,000,000 of its common stock for services valued at $10,000 (or $.01 per share).

11

**Wings & Things, Inc.**

(A Development Stage Company)

Notes to the Financial Statements

December 31, 2010 and 2009

NOTE 6 - Development Stage Company

        

The Company has no significant operations and is considered a development stage company.  It is concentrating substantially all of its efforts in raising capital and searching for a business operation with which to merge, or assets to acquire, in order to generate significant operations.

NOTE 7 - Subsequent Event

Effective January 1, 2011, the Company has determined to treat $92,000 in advances and accounts payable as non-collateralized loans, bearing interest at 8% and due on demand.  

12

**ITEM 9A.  CONTROLS AND PROCEDURES**

***Disclosure Controls and Procedures***

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our filings under the Exchange Act is recorded, processed, summarized and reported within the periods specified in the rules and forms of the SEC.  This information is accumulated to allow timely decisions regarding required disclosure.  Our President, who serves as our principal executive officer and principal financial officer, evaluated the effectiveness of our disclosure controls and procedures as of the end of the period covered by this report and he determined that our disclosure controls and procedures were ineffective due to a control deficiency.  During the period we did not have additional personnel to allow segregation of duties to ensure the completeness or accuracy of our information.  Due to the size and operations of the Company we are unable to remediate this deficiency until we acquire or merge with another company.

***Management’s Annual Report on Internal Control over Financial Reporting***

Our management is responsible to establish and maintain adequate internal control over financial reporting.   Our principal executive officer is responsible to design or supervise a process to be effected by our board of directors that provides reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.  The policies and procedures include:

 

*

maintenance of records in reasonable detail to accurately and fairly reflect the transactions and dispositions of assets,

*

provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures are being made only in accordance with authorizations of management and directors, and

*

provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of assets that could have a material effect on our financial statements.

For the year ended December 31, 2010, management has relied on the Committee of Sponsoring Organizations of the Treadway Commission (COSO), “Internal Control - Integrated Framework,” to evaluate the effectiveness of our internal control over financial reporting.  Based upon that framework, management has determined that our internal control over financial reporting is ineffective due to the lack of additional personnel to allow segregation of duties to ensure the completeness or accuracy of our information. 

Our management determined that there were no changes made in our internal controls over financial reporting during the fourth quarter of 2010 that have materially affected, or are reasonably likely to materially affect our internal control over financial reporting. 

**PART III**

**ITEM 14.  PRINCIPAL ACCOUNTING FEES AND SERVICES**

***Auditor Fees***

The following table presents the aggregate fees billed for each of the last two fiscal years by our former accounting firm, Michael J. Larsen, Certified Public Accountant, in connection with the audit of our financial statements and other professional services.  

13

 

2009

 

2010

Audit fees

$    500 

 

$ 2,500  

Audit-related fees

          0 

 

         0 

Tax fees

          0 

 

          0 

All other fees

$        0 

 

$         0 

Audit fees represent the professional services rendered for the audit of our annual financial statements and the accounting firm review of our financial statements included in quarterly reports, along with services normally provided by the accounting firm in connection with statutory and regulatory filings or engagements.  Audit-related fees represent professional services rendered for assurance and related services by the accounting firm that are reasonably related to the performance of the audit or review of our financial statements that are not reported under audit fees.  

Tax fees represent professional services rendered by the accounting firm for tax compliance, tax advice, and tax planning.  All other fees represent fees billed for products and services provided by the accounting firm, other than the services reported for the other categories. 

***Pre-approval Policies***

We do not have an audit committee currently serving and as a result our board of directors performs the duties of an audit committee.  Our board of directors will evaluate and approve in advance the scope and cost of the engagement of an auditor.  We do not rely on pre-approval policies and procedures.

**PART IV**

**ITEM 15.  EXHIBITS, FINANCIAL STATEMENT SCHEDULES**

***(a)(1)***

***Financial Statements***

The audited financial statements of Wings & Things, Inc. are included in this report under Item 8 on pages 3 through 11.

***(a)(2) Financial Statement Schedules***

All financial statement schedules are included in the footnotes to the financial statements or are inapplicable or not required.

***(a)(3)***

***Exhibits***

The following documents have been filed as part of this report.

No.

Description

3.1

Articles of Incorporation, dated March 11, 1986 (Incorporated by reference to exhibit 2.1 of the Form 10-SB, File No. 000-30529, filed November 1, 2000)

3.2

Bylaws of Wings & Things, Inc. (Incorporated by reference to exhibit 2.3 of the Form 10-SB, File No. 000-30529, filed November 1, 2000)

31.1

Principal Executive Officer Certification

31.2

Principal Financial Officer Certification

32.1

Section 1350 Certification

14

**SIGNATURES**

Pursuant to the requirements of the Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, there unto duly authorized

**WINGS & THINGS, INC.**

By:  */s/ Greg L. Popp*

           

Greg L. Popp, President

Principal Executive Officer

Principal Financial and Accounting Officer

Date:  November 7, 2011

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