UNITED STATES SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549
 FORM 10-Q
 x
    
    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the
	quarterly period ended August 31, 2009 OR
 o
    
    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 (000-51419)
   A Super
	Deal.com, Inc.
  Florida
(State or other jurisdiction 
of incorporation or organization)
    
    20-1449410
(IRS Employer
Identification No.)601 Seafarer Circle, Suite 402Jupiter, Florida
    
    33477-9053(Address of principal executive offices)
    
    (Zip code)
 (561) 249-1354     Table of Contents
 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.
 o x 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 during the preceding 12 months (or for such shorter period
that the registrant was required to submit and post such files).
 o 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 (as defined by Rule 12b-2 of the
Exchange Act).
 Large accelerated filer o
    
    Accelerated filer o
    
    Non-accelerated filer o
    
    Smaller reporting company 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).
 x o
 2   Table of Contents
 A Super
	Deal.com, Inc. (A Development Stage
	Company)INDEX
 PagePART 1 FINANCIAL INFORMATIONItem 1
			Condensed Financial Statements
			
			
			4Condensed Balance Sheets as of August 31, 2009
				(unaudited) and May 31, 2009
			
			
			4Condensed Statements of Operations for the
				Three Month Periods Ended August 31, 2009 and 2008 and for the
				Period from March
				28, 2008 (date of bankruptcy effectiveness) through August 31,
				2009 (unaudited)
			
			
			5Condensed Statement of Changes in Stockholders' Deficit
				for the Period from March 28, 2008 (date of bankruptcy
				effectiveness) through August 31, 2009
				(unaudited)
			
			
			6Condensed Statements of Cash Flows for the Three Months Ended
				August 31, 2009 and 2008 and for the Period from March 28,
				2008 (date of bankruptcy effectiveness) through August 31,
				2009 (unaudited)
			
			
			7Notes to Condensed Financial Statements
				(unaudited)
			
			
			8Item 2.
			Management's Discussion and Analysis of Financial Condition and Results of Operations
			
			
			13Item 3.
			Quantitative and Qualitative Disclosures About Market Risk
			
			
			13Item 4.
			Controls and Procedures
			
			
			14PART 2 OTHER INFORMATIONItem 1.
			Legal Proceedings
			
			
			15Item 1A.
			Risk Factors
			
			
			15Item 2.
			Unregistered Sales of Equity Securities and Use of Proceeds
			
			
			15Item 3.
			Defaults Upon Senior Securities
			
			
			15Item 4.
			Submission of Matters to a Vote of Security Holders
			
			
			15Item 5.
			Other Information
			
			
			15Item 6.
			Exhibits
			
			
			16SIGNATURE
			
			
			16




3



---

##### Table of Contents



PART 1. FINANCIAL INFORMATION
  Item 1. Financial Statements
  A Super Deal.com, Inc.
 (A Development Stage Company)
 Condensed Balance Sheets
  August31, 2009
		
		
		May 31, 2009Assets
		
		(unaudited)Total Assets
		
		$
		0
		
		
		$
		0Liabilities and Stockholders' DeficitCurrent liabilitiesAccounts
		payable
		
		$
		650
		
		
		$
		550Stockholder
		loans
		
		
		150
		
		
		
		150Total current liabilities
		
		
		800
		
		
		
		700Total liabilities
		
		
		800
		
		
		
		700Commitments and ContingenciesStockholders' Deficit:Common stock, $.01 par value; 100,000,000 shares authorized; 34,413,665 and 33,908,665 shares issued and outstanding, respectively
		
		
		344,137
		
		
		
		339,087Par value in excess of
		reorganization value
		
		
		(310,759
		)
		
		
		(310,759
		)Deficit accumulated during the development stage
		
		
		(34,178
		)
		
		
		(29,028
		)Total stockholders'
		deficit
		
		
		(800
		)
		
		
		(700
		)Total liabilities and stockholders'
		deficit
		
		$
		0
		
		
		$
		0 See accompanying notes to condensed financial statements.




4



---

##### Table of Contents



A Super Deal.com, Inc.
 (A Development Stage Company)
  Condensed Statements of Operations (unaudited)
  Period from March 28, 2008
	(Date of Bankruptcy Effectiveness) Through August 31, 2009Quarter Ended
	August 31,2009
    
    
    2008Net Sales
    
    $
    0
    
    
    $
    0
    
    
    $
    0Cost of Sales
    
    
    0
    
    
    
    0
    
    
    
    0Gross Profit
    
    
    0
    
    
    
    0
    
    
    
    0Operating expenses:General & administrative
	(1)
    
    
    5,150
    
    
    
    5,050
    
    
    
    34,178Total operating expenses
    
    
    5,150
    
    
    
    5,050
    
    
    
    34,178Loss from operations
    
    
    (5,150
    )
    
    
    (5,050
    )
    
    
    (34,178
    )Net Loss
    
    $
    (5,150
    )
    
    $
    (5,050
    )
    
    $
    (34,178
    )Basic and DilutedEarnings per common share
    
    $
    (.000
    )
    
    $
    (.000
    )
    
    $
    (.001
    )Weighted-average shares outstanding:
    
    
    33,914,154
    
    
    
    31,894,154
    
    
    
    32,682,163
 (1) Includes stock based compensation of $5,050 for the three months ended
	August 31, 2009, $5,050 for the three months ended
	August 31, 2008, and $33,375 for the period from March 28, 2008 (date of
	bankruptcy effectiveness) through August 31, 2009.




5



---

##### Table of Contents



A Super Deal.com, Inc. (A Development Stage Company) Condensed
	Statements of Stockholders' Deficit (unaudited) 
 Common Stock
		Par Value in Excess of Reorganization Value
		Deficit
		AccumulatedDuring the Development StageTotal
			Stockholders'
		DeficitNumber of Sharesat Par Value 
		$.01Balance March 28, 2008
		(Date of Bankruptcy Effectiveness)
		31,076,165
		
		$
		310,762
		
		$
		(310,759
		)
		$
		0
		
		$
		3Issuance of common stock for
			services
		812,500
		
		
		8,125
		
		
		0
		
		0
		
		8,125Net loss 2008
		0
		
		0
		
		0
		
		(8,375
		)
		
		(8,375
		)Balance May 31, 2008
		31,888,665,
		
		
		318,887
		
		
		(310,759
		)
		
		(8,375
		)
		
		(247
		)Issuance of common stock for
			services
		2,020,000
		
		
		20,200
		
		
		0
		
		0
		
		20,200Net loss 2009
		0
		
		0
		
		0
		
		(20,653
		)
		
		(20,653
		)Balance May 31, 2009
		33,908,665
		
		
		339,087
		
		
		(310,759
		)
		
		(29,028
		)
		
		(700
		)Issuance of common stock for
			services
		505,000
		
		
		5,050
		
		
		0
		
		0
		
		5,050Net loss three months ended August 31, 2009
		0
		
		0
		
		0
		
		(5,150
		)
		
		(5,150
		)Balance
			August 31, 2009
		34,918,665
		
		$
		349,187
		
		$
		(310,759
		)
		$
		(34,178
		)
		$
		(800
		) See accompanying notes to condensed financial statements.




6



---

##### Table of Contents

A Super Deal.com,
	Inc. (A Development Stage Company) Condensed Statements of Cash
	Flows (unaudited)  ThreeMonths Ended August 31,
			2009
		ThreeMonths
			Ended August 31, 2008
		Period from March 28 2008
		(Date of Bankruptcy Effectiveness) Through August 31, 2009Cash flows from operating activities:Net loss
		
		$
		(5,150
		)
		
		$
		(5,050
		)
		
		$
		(34,178
		)Adjustments to reconcile net loss to net cash used in operating activities:Stock-based compensation
		
		
		5,050
		
		
		
		5,050
		
		
		
		33,375Changes in operating assets and liabilitiesIncrease in accounts payable and accrued expenses
		
		
		100
		
		
		
		0
		
		
		
		800Net cash
		used in operating activities
		
		
		0
		
		
		
		0
		
		
		
		(3
		)Net decrease in cash
		
		
		0
		
		
		
		0
		
		
		(3
		)Cash at beginning of
			period
		
		
		0
		
		
		
		3
		
		
		
		3Cash at end of
		period
		
		$
		0
		
		
		$
		3
		
		
		$
		0 See accompanying notes to condensed financial statements.


7



---

##### Table of Contents

ASuper
Deal.com, Inc. (A Development Stage Company) Notes to
Condensed Financial Statements  Note A. Description of Business A Super Deal.com, Inc. (the
"Company" or "A Super Deal")was incorporated in the State of Florida on March 1, 2004 as a wholly owned subsidiary of eCom eCom.com, Inc. ("eCom").   A Super Deal.com's core business was the marketing of guaranteed authentic hand-signed sports memorabilia. Pursuant to SEC Staff Legal Bulletin No. 4, eCom decided to spin off A Super Deal.com into a independent company in the belief that the independent company, with a distinct business, would be better able to obtain necessary funding and develop their business plans. On June 4, 2004, the Board of Directors of eCom eCom.com, Inc., approved the spin-off of A Super Deal.com. eCom eCom.com, Inc. spun off A Super Deal.com, Inc. on June 4, 2004. As a result of the emergence of A Super Deal.com, Inc. (Prior Super Deal) from operating under Chapter 11 of the United States Bankruptcy Code on March 28, 2008 (the Effective Date), the Company is the successor registrant to Prior Super Deal pursuant to Rule 12g-3 under the Securities Exchange Act of 1934. On July 8, 2010 the Company entered into an
agreement to exchange eighty three percent (83%) of its outstanding commons stock for certain intellectual property, which it will utilize to process various biomass to produce commodities including paper and food supplements. The exchange will be treated as a reverse merger for financial reporting purposes. Note B. Summary of Significant Accounting Policies BASIS OF PRESENTATION The Company maintains its accounts on the accrual basis of accounting. The preparation of financial statements in conformity with U.S. 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. STOCK-BASEDCOMPENSATION The accounting for common stock issued for services
was based on the estimated fair value of the common stock issued as of the grant date. Because there is no market for the Company's common stock and no operations, the Company recorded the issuance of common stock for services at
par value, which approximated the value of services received. INCOME TAXES The Company accounts for income taxes in accordance with FASB
Statement No. 109, Accounting for Income Taxes (FASB 109). Under FASB 109,
income taxes are provided for the tax effects of transactions reported in the
financial statements and consist of taxes currently due plus deferred taxes
related to certain income and expenses recognized in different periods for
financial and income tax reporting purposes. Deferred tax assets and liabilities
represent the future tax return consequences of those differences, which will
either be taxable or deductible when the assets and liabilities are recovered or
settled. Deferred taxes also are recognized for operating losses and tax credits
that are available to offset future taxable income and income taxes,
respectively. A Valuation allowance is provided if it is more likely than not
that some or all of the deferred tax asset will not be realized.  8   Table of Contents  INCOME TAXES
- (Continued) The Company adopted the new accounting for uncertainty in income taxes guidance on June 1, 2009. The adoption of that guidance did not result in the recognition of any unrecognized tax benefits and the Company has no unrecognized tax benefits at May 31, 2010. The Company's U.S. Federal and state income tax returns prior to fiscal year May 31, 2007 are closed and management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The Company recognizes interest and penalties associated with tax matters as part of the income tax provision and includes accrued interest and penalties with the related tax liability in the consolidated balance sheets. NET LOSSPERCOMMONSHARE Basic net loss per common share is computed using the weighted average number of common shares outstanding during each period presented. Diluted net loss per common share is computed by using the weighted average number of common shares and potential common shares outstanding during the period.
The Company has not issued any instruments resulting in potential common shares outstanding. RECENTLY ISSUEDACCOUNTINGSTANDARDS In December 2008, the FASB issued FSP FIN No. 48-3, "Effective Date of FASB
Interpretation No. 48 for Certain Nonpublic Enterprises." FSP FIN No. 48-3
defers the effective date of FIN No. 48, "Accounting for Uncertainty in Income
Taxes," for certain nonpublic enterprises as defined in SFAS No. 109, "Accounting for Income Taxes." However, nonpublic consolidated entities of
public enterprises that apply U.S. generally accepted accounting principles (GAAP)
are not eligible for the deferral. FSP FIN No. 48-3 was effective upon issuance.
The impact of adoption was not material to the Company's financial condition or
results of operations. In December 2008, the FASB issued FSP FAS No. 140-4 and FIN No. 46(R) -8, "Disclosures by Public Entities (Enterprises) about Transfers of Financial
Assets and Interests in Variable Interest Entities." This FSP amends SFAS No.
140, "Accounting for Transfers and Servicing of Financial Assets and
Extinguishments of Liabilities," to require public entities to provide
additional disclosures about transfers of financials assets. FSP FAS No. 140-4
also amends FIN No. 46(R)-8, "Consolidation of Variable Interest Entities," to
require public enterprises, including sponsors that have a variable interest
entity, to provide additional disclosures about their involvement with a
variable interest entity. FSP FAS No. 140-4 also requires certain additional
disclosures, in regards to variable interest entities, to provide greater
transparency to financial statement users. FSP FAS No. 140-4 is effective for
the first reporting period (interim or annual) ending after December 15, 2008,
with early application encouraged. The adoption of FSP FAS No. 140-4 did not
have an impact on the Company's financial position and results of operations. In October 2008, the FASB issued FSP FAS No. 157-3, "Determining the Fair Value
of a Financial Asset When the Market for That Asset is Not Active." This FSP
clarifies the application of SFAS No. 157, "Fair Value Measurements," in a
market that is not active. The FSP also provides examples for determining the
fair value of a financial asset when the market for that financial asset is not
active. FSP FAS No. 157-3 was effective upon issuance, including prior periods
for which financial statements have not been issued. The impact of adoption was
not material to the Company's financial condition or results of operations. In June 2008, the FASB issued EITF Issue No. 03-6-1, "Determining Whether
Instruments Granted in Share-Based Payment Transactions Are Participating
Securities." EITF No. 03-6-1 addresses whether instruments granted in
share-based payment transactions are participating securities prior to vesting
and, therefore, need to be included in the earnings allocation in computing
earnings per share under the two-class method. The EITF 03-6-1 affects entities
that accrue dividends on share-based payment awards during the awards' service
period when the dividends do not need tobe returned if the employees forfeit the award. EITF 03-6-1 is effective for
fiscal years beginning after December 15, 2008. The adoption of EITF 03-6-1 did
not impact the Company's financial position and results of operations. 9   Table of Contents  RECENTLY ISSUEDACCOUNTINGSTANDARDS
- (continued)  In April 2008, the FASB issued FSP FAS No. 142-3, "Determination of the Useful
Life of Intangible Assets", whichamends the factors that should be considered in developing renewal or extension
assumptions used to determine the useful life of intangible assets under SFAS
No. 142 "Goodwill and Other Intangible Assets". The intent of this FSP is to
improve the consistency between the useful life of a recognized intangible asset
under SFAS No. 142 and the period of the expected cash flows used to measure the
fair value of the asset under SFAS No. 141 (revised 2007) "Business
Combinations" and other U.S. generally accepted accounting principles. The
adoption of FSP FAS No. 142-3 did not have a material impact on the Company's
financial statements. In February 2008, the FASB issued FSP FAS No. 157-2, "Effective Date of FASB
Statement No. 157". This FSP delays the effective date of SFAS No. 157 for all
nonfinancial assets and nonfinancial liabilities, except those that are
recognized or disclosed at fair value on a recurring basis (at least annually).
The impact of adoption was not material to the Company's consolidated financial
condition or results of operations. In December 2007, the FASB issued SFAS No. 141(R) "Business Combinations." This
Statement replaces the original SFAS No. 141. This Statement retains the
fundamental requirements in SFAS No. 141 that the acquisition method of
accounting (which SFAS No. 141 called the purchase method) be used for
all business combinations and for an acquirer to be identified for each business
combination. The objective of SFAS No. 141(R) is to improve the relevance, and
comparability of the information that a reporting entity provides in its
financial reports about a business combination and its effects. To accomplish
that, SFAS No. 141(R) establishes principles and requirements for how the
acquirer: a.
		Recognizes and measures in its financial statements the identifiable
		assets acquired, the liabilities assumed, and any noncontrolling
		interest in the acquiree.b.
		Recognizes and measures the goodwill acquired in the business
		combination or a gain from a bargain purchase.c.
		Determines what information to disclose to enable users of the financial
		statements to evaluate the nature and financial effects of the business
		combination. This Statement
applies prospectively to business combinations for which the acquisition date is
on or after the beginning of the first annual reporting period beginning on or
after December 15, 2008 and may not be applied before that date. The adoption of
SFAS No. 141(R) did not have a material impact on the Company's results of
operations and financial condition. In February 2007, the FASB issued SFAS No. 159, "The Fair Value Option for
Financial Assets and Financial Liabilities - Including an amendment of SFAS No.
115," which becomes effective for the Company on February 1, 2008, permits
companies to choose to measure many financial instruments and certain other
items at fair value and report unrealized gains and losses in earnings. Such
accounting is optional and is generally to be applied instrument by instrument.
There was no material impact on the Company's results of operations and
financial condition due to the adoption of SFAS No. 159. In September 2006, the FASB issued SFAS No. 157, "Fair Value Measurements." SFAS
No. 157 provides guidance for using fair value to measure assets and
liabilities. SFAS No. 157 addresses the requests from investors for expanded
disclosure about the extent to which companies' measure assets and liabilities
at fair value, the information used to measure fair value and the effect of fair
value measurements on earnings. SFAS No. 157 applies whenever other standards
require (or permit) assets or liabilities to be measured at fair value, and does
not expand the use of fair value in any new circumstances. SFAS No. 157 is
effective for financial statements issued for fiscal years beginning after
November 15, 2007 and was adopted by the Company in the first quarter of fiscal
year 2008. There was no material impact on the Company's results of operations
and financial condition due to the adoption of SFAS No. 157. In April 2009, the Financial Accounting Standards Board issued Statement
("FASB") issued FASB Staff Position "FSP" No. SFAS 107-1 and APB 28-1, "Interim
Disclosures about Fair Value of Financial Instruments".  This FSP amends SFAS
No. 107 to require disclosures about fair values of financial instruments for
interim reporting periods as well as in annual financial statements.  The FSP
also amends Accounting Principles Board Opinions "APB Opinion" No. 28 to require
those disclosures in summarized financial information at interim reporting
periods.  This FSP becomes effective for interim reporting periods ending after
June 15, 2009, with early adoption permitted for periods ending after March 15,
2009.  The adoption of this FSP is not expected to have a material impact on our
consolidated financial statements. 10   Table of Contents  RECENTLY ISSUEDACCOUNTINGSTANDARDS
- (continued) In May 2009, the FASB issued SFAS No. 165, "Subsequent Events" ("SFAS No. 165").
This Statement establishes general standards of accounting for and disclosures
of events that occur after the balance sheet date but before financial
statements are issued or are available to be issued.  It requires the disclosure
of the date through which an entity has evaluated subsequent events and the
basis for that date and is effective for interim and annual periods ending after
June 15, 2009.  The adoption of this standard did not have an impact on our
financial position, results of operations or cash flows. In October 2009, the FASB has published ASU 2009-13,
"Revenue Recognition (Topic 605)-Multiple Deliverable Revenue Arrangements", which addresses the
accounting for multiple-deliverable arrangements to enable vendors to account
for products or services (deliverables) separately rather than as a combined
unit. Specifically, this guidance amends the criteria in Subtopic 605-25, "Revenue Recognition-Multiple-Element Arrangements", for separating
consideration in multiple-deliverable arrangements. This guidance establishes a
selling price hierarchy for determining the selling price of a deliverable,
which is based on: (a) vendor-specific objective evidence; (b) third-party
evidence; or (c) estimates. This guidance also eliminates the residual method of
allocation and requires that arrangement consideration be allocated at the
inception of the arrangement to all deliverables using the relative selling
price method and also requires expanded disclosures. The guidance in this update
is effective prospectively for revenue arrangements entered into or materially
modified in fiscal years beginning on or after June 15, 2010. Early adoption is
permitted. The adoption of this standard did not have any impact on the
Company's financial position and results of operations. In June 2009, the Financial Accounting Standards Board ("FASB") issued Statement of Financial Accounting Standards ("SFAS") No. 168,
The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162 ("FASB SFAS 168"). SFAS 168 establishes the
FASB Accounting Standards CodificationTM ("Codification") as the source of authoritative U.S. GAAP for nongovernmental entities. The Codification does not change U.S. GAAP. Instead, it takes the thousands of individual pronouncements that currently comprise U.S. GAAP and reorganizes them into approximately 90 accounting Topics, and displays all Topics using a consistent structure. Contents in each Topic are further organized first by Subtopic, then Section and finally Paragraph. The Paragraph level is the only level that contains substantive content. Citing particular content in the Codification involves specifying the unique numeric path to the content through the Topic, Subtopic, Section and Paragraph structure. FASB suggests that all citations begin with
"FASB ASC," where ASC stands for
Accounting Standards Codification. Changes to the ASC subsequent to June 30, 2009 are referred to as Accounting Standards Updates ("ASU"). In conjunction with the issuance of FASB SFAS 168, the FASB also issued ASU No. 2009-1,
Topic 105—Generally Accepted Accounting Principles ("FASB ASU 2009-1"), which includes FASB SFAS 168 in its entirety as a transition to the ASC. FASB ASU 2009-1 is effective for interim and annual periods ending after September 15, 2009 and had no impact on the Company's financial position or results of operations but changed the referencing system for accounting standards. In June 2009, the FASB issued additional guidance under ASC 860 "Accounting for Transfer of financial Assets and Extinguishment of Liabilities" which improves the relevance, representational faithfulness, and comparability of the information that a reporting entity provides in its financial statements about a transfer of financial asset; the effects of a transfer on its financial position, financial performance, and cash flows; and a transferor's continuing involvement, if any, in transferred financial assets. This additional guidance requires that a transferor recognize and initially measure at fair value all assets obtained (including a transferor's beneficial interest) and liabilities incurred as a result of a transfer of financial assets accounted for as a sale. Enhanced disclosures are required to provide financial statement users with greater transparency about transfers of financial assets and a transferor's continuing involvement with transferred financial assets. This additional guidance must be applied as of the beginning of each reporting entity's first annual reporting period that begins after November 15, 2009, for interim periods within that first annual reporting period and for interim and annual reporting periods thereafter. Earlier application is prohibited. This additional guidance must be applied to transfers occurring on or after the effective date. The adoption of this ASC 860 is not expected to have a material impact on the Company's financial statements and disclosures. In January 2010, the FASB issued Accounting Standards Update ("ASU") 2010-06,
"improving Disclosures about Fair Value Measurements," which clarifies certain existing requirements in ASC 820
"Fair Value Measurements and Disclosures," and required disclosures related to significant transfers between each level and additional information about Level 3 activity. FASB ASU 2010-06 begins phasing in the first fiscal period beginning after December 15, 2009. The Company is currently assessing the impact on its consolidated results of operations and financial conditions.  11   Table of Contents RECENTLY ISSUEDACCOUNTINGSTANDARDS
- (continued) In February 2010, the FASB issued FASB ASU 2010-09, "Subsequent Events, Amendments to Certain Recognition and Disclosure Requirements," which clarifies certain existing evaluation and disclosure requirements in ASC 855
"Subsequent Events" related to subsequent events. FASB ASU 2010-09 requires SEC filers to evaluate subsequent events through the date in which the financial statements are issued and is effective immediately. The new guidance does not have an effect on the Company's consolidated results of operations and financial condition. Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements. Note C. Involuntary
Reorganization under Chapter 11 The
Plan of Reorganization became effective and the Company emerged from Chapter 11
reorganization proceedings on March 28, 2008 (the "Reorganization Effective
Date").  On the Reorganization Effective Date, the Company implemented
fresh-start reporting in accordance with American Institute of Certified Public
Accounts Statement of Position 90-7:Financial Reporting by Entities in
Reorganization under the Bankruptcy Code("SOP 90-7"). All
conditions required for the adoption of fresh-start reporting were met upon
emergence from the reorganization Proceedings on the Reorganization Effective
Date.  As a result, the fair value of the Prior Super Deal assets became the new basis
for the Company's statement of financial position as of the
Fresh-Start Adoption Date, and all operations beginning on or after March 28,
2008 are related to the Successor Company. As aresult of the application of fresh-start reporting,
the financial statements prior to and including March 28, 2008 represent the
operations of the Prior Super Deal and are not comparable with the financial
statements for periods on or after March 28, 2008.  References to "New
Super Deal" refer to the Company on or after March 28, 2008, after giving effect
to the application of fresh-start reporting. References to the "Prior Super Deal" refer to the
Company prior to and including March 28, 2008. Note D.
Income Taxes The Company does not believe that the realization of the related net deferred tax asset meets the criteria required by generally accepted accounting principles and, accordingly, the deferred income tax asset arising from such loss carry forward has been fully reserved. Deferred income taxes (benefits) are provided for certain income and expenses which are recognized in different periods for tax and financial reporting purposes. The Company had cumulative net operating loss carry-forwards for income tax purposes at
August 31, 2009 of approximately $370,000, expiring through May 31, 2029. The Company has established a 100% valuation allowance against this deferred tax asset, as the Company has no history of profitable operations. Note E. Related Party Transactions The Company is allocated certain expenses such as rent, travel and administrative that are paid on behalf of the Company by American Capital Holdings, Inc., a company that is related to the Company by mutual stockholders and Directors. The total expenses allocated to the Company in the
three months ended August 31, 2009 and 2008 and for the period from March 28, 2008 (date of bankruptcy effectiveness) through
August 31, 2009 is approximately $5,000, $5,000 and $33,000, respectively. These expenses were paid with the issuance of 505,000, 505,000 and 3,337,500 shares of common stock for the three months ended
August 31, 2009 and 2008 and for the period from March
28, 2008 (date of bankruptcy effectiveness) through August 31, 2009, respectively.  Because there is no market for the Company's common stock and the Company has no assets, shares were issued at the shares par value of $.01 per share, which approximated the value of services received.


12



---

##### Table of Contents

Note F. Subsequent Events

On July 8, 2010, the Company entered into an agreement to exchange,
upon the completion of certain activities by the Company as defined in the
agreement,  83% of its common stock for certain intellectual property that will allow the Company to produce various commodities through the process of biomass transformation. 
The Company has yet to complete this transaction.



Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations
 Revenue for the three months ended August 31, 2009 and 2008 was $0. Total operating expenses for the three months ended
August 31, 2009 was $5,150 compared to $5,050 for the three months ended August 31, 2008
resulting from the company focusing its efforts towards keeping the Company current with rent, transfer work, and other administrative costs. The operations for the three months ended
August 31, 2009 resulted in a net loss of $5,150 versus a net loss of $5,050 recorded in the
three month period ended August 31, 2008. History of the Company To review the History
	of the Company, see Part 1, Item 1 of our annual report filed for
	the Period May 31, 2009.  That note is hereby incorporated by reference
	into this Part 1, Item 2.
 Recently Adopted Accounting Pronouncements
 For a discussion of recently adopted accounting pronouncements, see Note
	B to our  financial statements at Part 1, Item 1 to this quarterly report.
 Accounting Pronouncements That We Have Not Yet Adopted
 For a discussion of recently issued accounting pronouncements that we have not yet adopted, see
Note B to our  financial statements at Part 1, Item 1 to this quarterly
report.




Forward-Looking Statements
 This quarterly report
	on Form 10-Q contains "forward-looking statements" within the meaning of the
	federal securities laws. Statements regarding future events and developments
	and our future performance, as well as management's current expectations,
	beliefs, plans, estimates or projections relating to the future, are
	forward-looking statements within the meaning of these laws.  Actual
	results could differ materially from those set forth in the forward-looking
	statements.


Item 3. Quantitative and Qualitative Disclosures About Market Risk
 We have not entered into any financial derivative instruments that expose us to material market risk, including any instruments designed to hedge the impact of foreign currency exposures. We may, however, hedge such exposure to foreign currency exchange rate fluctuations in the future.


13



---

##### Table of Contents



Item 4. Controls and Procedures
 (a) Disclosure Controls and Procedures
 Disclosure controls and procedures are controls and other procedures of a registrant designed to
ensure that information required to be disclosed by the registrant in the reports that it files or
submits under the Securities Exchange Act of 1934 (the "Exchange Act") are properly recorded,
processed, summarized and reported, within the time periods specified in the Securities and
Exchange Commission's ("SEC") rules and forms. Disclosure controls and procedures include processes
to accumulate and evaluate relevant information and communicate such information to a registrant's
management, including its principal executive and financial officers, as appropriate, to allow for
timely decisions regarding required disclosures.
 (b) CEO and CFO Certifications
 Attached as Exhibit 31.1 and 31.2 to this quarterly report are certifications by our Chief
Executive Officer ("CEO") and Chief Financial Officer ("CFO"). These certifications are required in
accordance with Section 302 of the Sarbanes-Oxley Act of 2002. This portion of our quarterly report
describes the results of our controls evaluation referred to in those certifications.
 (c) Our Evaluation of Disclosure Controls and Procedures
 As of the end of the period covered by this report, we evaluated the effectiveness of the design
and operation of A Super Deal's disclosure controls and procedures, as required by Rule 13a-15 of the
Exchange Act. This evaluation was carried out under the supervision and with the participation of
our management, including our CEO and CFO. Based on the evaluation as of the end of the period
covered by this report, our CEO and CFO concluded that our disclosure controls and procedures were
effective to ensure that information required to be disclosed by us in the reports we file or
submit under the Exchange Act is recorded, processed, summarized and reported, within the time
periods specified in the SEC's rules and forms.
 (d) Changes in Internal Control Over Financial Reporting
 There were no changes to our internal control over financial reporting or in other factors that
materially affected, or are reasonably likely to materially affect, our internal control over
financial reporting during the period covered by this report.
 (e) Inherent Limitations of Any Control System
 We do not expect that our disclosure controls and procedures or our internal control over financial
reporting will prevent all error and all fraud. A control system, no matter how well designed and
operated, can provide only reasonable, not absolute, assurance that the control system's objectives
will be met. Further, the design of a control system must reflect the fact that there are resource
constraints, and the benefits of controls must be considered relative to their costs. Because of
the inherent limitations in all control systems, no evaluation of controls can provide absolute
assurance that all control issues and instances of fraud, if any, within the company have been
detected.


14



---

##### Table of Contents



PART 2. OTHER INFORMATION
 
 Item 1. Legal Proceedings
   Item 1A. Risk Factors
   Item 2. Unregistered Sales of Equity Securities and Use of Proceeds
 Item 3. Defaults Upon Senior Securities
  Item 4. Submission of Matters to a Vote of
	Security Holders
 Item 5. Other Information
 15   Table of Contents




Item 6. Exhibits
  Exhibit 31.1
    
    Certification pursuant to Rule 13a — 14(a), as adopted
pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.Exhibit 31.2
    
    Certification pursuant to Rule 13a — 14(a), as adopted
pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.Exhibit 32.1
    
    Certification pursuant to 18 U.S.C. Section 1350, as
 adopted pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002.


SIGNATURE
  A Super Deal.com, Inc.Date: September 9, 2010
    By:
    /s/ Richard C. TurnerRichard C. TurnerChief Financial Officer
(Duly Authorized Officer and Principal
Financial and Accounting Officer) 16