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 February 28, 2010 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)
    
    02-1449410
(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 February
				28, 2010
				(unaudited) and May 31, 2009
			
			
			4Condensed Statements of Operations for the
		Three and Nine Month Periods
Ended February 28, 2010 and 2009 and for the Period from March
				28, 2008 (date of bankruptcy effectiveness) through February 28,
				2010 (unaudited)
			
			
			5Condensed Statement of Changes in Stockholders' Deficit
				for the Period from March 28, 2008 (date of bankruptcy
				effectiveness) through February 28, 2010
				(unaudited)
			
			
			6Condensed Statements of Cash Flows for the Nine Months Ended
				February 28, 2010 and 2009 and for the Period from March 28,
				2008 (date of bankruptcy effectiveness) through February 28,
				2010 (unaudited)
			
			
			7Notes to Condensed Financial Statements
				(unaudited)
			
			
			8Item 2.
			Management's Discussion and Analysis of Financial Condition and Results of Operations
			
			
			11Item 3.
			Quantitative and Qualitative Disclosures About Market Risk
			
			
			12Item 4.
			Controls and Procedures
			
			
			12PART 2 OTHER INFORMATIONItem 1.
			Legal Proceedings
			
			
			13Item 1A.
			Risk Factors
			
			
			13Item 2.
			Unregistered Sales of Equity Securities and Use of Proceeds
			
			
			13Item 3.
			Defaults Upon Senior Securities
			
			
			13Item 4.
			(Removed and Reserved)
			
			
			13Item 5.
			Other Information
			
			
			13Item 6.
			Exhibits
			
			
			14SIGNATURE
			
			
			14
  3   Table of Contents




PART 1. FINANCIAL INFORMATION
  Item 1. Financial Statements
  
 A Super Deal.com, Inc. (A Development Stage Company)
  Condensed Balance Sheets
  February 28, 2010
		
		
		May 31, 2009Assets
		
		(unaudited)Total Assets
		
		$
		0
		
		
		$
		0Liabilities and Stockholders' DeficitCurrent LiabilitiesAccounts
		payable
		
		$
		650
		
		
		$
		550Shareholder
		loans
		
		
		150
		
		
		
		150Total current liabilities
		
		
		800
		
		
		
		700Total liabilities
		
		
		800
		
		
		
		700Commitments and ContingenciesStockholders' Deficit:Common stock, $.01 par value; 100,000,000 shares authorized; 35,423,665 and 33,908,665 shares issued and outstanding, respectively
		
		
		354,237
		
		
		
		339,087Par value in excess of
		reorganization value
		
		
		(310,759
		)
		
		
		(310,759
		)Deficit accumulated during the development stage
		
		
		(44,278
		)
		
		
		(29,028
		)Total stockholders'
		deficit
		
		
		(800
		)
		
		
		(700
		)Total liabilities and stockholders'
		deficit
		
		$
		0
		
		
		$
		0 See accompanying notes to condensed financial statements.




4



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##### 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 February 28, 2010Quarter Ended
	February 28,
    
    
    Nine Months Ended
	February 28,2010
    
    
    2009
    
    
    2010
    
    
    2009Net Sales
    
    $
    0
    
    
    $
    0
    
    
    $
    0
    
    
    $
    0
    
    
    $
    0Cost of Sales
    
    
    0
    
    
    
    0
    
    
    
    0
    
    
    
    0
    
    
    
    0Gross
	profit
    
    
    0
    
    
    
    0
    
    
    
    0
    
    
    
    0
    
    
    
    0Operating expenses:General & administrative
	(1)
    
    
    5,050
    
    
    
    5,060
    
    
    
    15,250
    
    
    
    15,160
    
    
    
    44,278Total expenses
    
    
    5,050
    
    
    
    5,060
    
    
    
    15,250
    
    
    
    15,160
    
    
    
    44,278Loss from operations
    
    
    (5,050
    )
    
    
    (5,060
    )
    
    
    (15,250
    )
    
    
    (15,160
    )
    
    
    (44,278
    )Net Loss
    
    $
    (5,050
    )
    
    $
    (5,060
    )
    
    $
    (15,250
    )
    
    $
    (15,160
    )
    
    $
    (44,278
    )Basic and DilutedEarnings per common share
    
    $
    (.000
    )
    
    $
    (.000
    )
    
    $
    (.000
    )
    
    $
    (.000
    )
    
    $
    (.001
    )Weighted-average shares outstanding:
    
    
    34,924,276
    
    
    
    32,904,276
    
    
    
    34,415,515
    
    
    
    32,395,515
    
    
    
    33,194,787
 (1) Includes stock based compensation of $5,050
	and $15,150 for the three and nine months ended February 28, 2010,
	respectively; $43,475 for the period from March
	28, 2008 (date of bankruptcy effectiveness) through February 28, 2010; and
	$5,050 and $15,150 for the three and nine months ended February 28, 2009,
	respectively.
  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 Accumulated During 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
		1,515,000
		
		
		15,150
		
		
		0
		
		0
		
		15,150Net loss
			nine months ended February 28, 2010
		0
		0
		0
		
		(15,250
		)
		
		(15,250
		)Balance
			February 28, 2010
		35,423,665
		
		$
		354,237
		
		$
		(310,759
		)
		$
		(44,278
		)
		$
		(800
		) See accompanying
	notes to condensed financial statements.




6



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##### Table of Contents



A Super Deal.com,
	Inc.
 (A Development Stage Company) Condensed Statements of Cash
	Flows (unaudited)  Nine Months Ended February 28,
		
			
			Period from March 28 2008
		(Date of Bankruptcy Effectiveness) Through February 28 20102010
		
			
			2009Cash flows from operating activities:Net loss
			
		$
		(15,250
		)
			
		$
		(15,160
		)
			
		$
		(44,278
		)Adjustments to reconcile net loss to net cash
			used in operating activities:Stock-based compensation
		
		15,150
		
		
		15,150
		
		
		43,475Changes in operating assets and liabilitiesIncrease in accounts payable and accrued expenses
		
		100
		
		
		10
		
		
		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
		
		
		$
		0Supplemental Disclosure
		of Cash Flow Information:Interest paid
		
		$
		0
		
		
		$
		0
		
			
		$
		0Income taxes paid
		
		$
		0
		
		
		$
		0
		
			
		$
		0 See accompanying notes to condensed financial
statements.




7



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##### 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, 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.  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. The accounting for common stock issued for services based 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.  8   Table of Contents


INCOME TAXES 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. 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. We has not issued any instruments resulting in potential common shares outstanding. RECENTLY ISSUEDACCOUNTINGSTANDARDS 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. Certain of the following pronouncements were issued prior to the issuance of the ASC and adoption of the ASUs. For such pronouncements, citations to the applicable Codification by Topic, Subtopic and Section are provided where applicable in addition to the original standard type and number. 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  9   Table of Contents


RECENTLY ISSUEDACCOUNTINGSTANDARDS- (continued) 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. 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 No provision for federal and state income taxes has been recorded because the Company has incurred net operating losses since inception. The Company's net operating loss carryforward as of
February 28, 2010 totals approximately $390,000. These carry forwards, which will be available to offset future taxable income, expire beginning in May 31, 2024 and last until May 31, 2029. 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
February 28, 2010 of approximately $390,000, 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.


10



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##### Table of Contents

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 nine months ended February 28,
2010 and 2009 and for the period from March 28, 2008 (date of bankruptcy
effectiveness) through February 28, 2010 is approximately $15,000, $15,000, and $43,000, respectively.

These expenses were paid with the issuance of 1,515,000, 1,515,000 and 4,347,500 shares of common stock for the nine months ended
February 28, 2010 and 2009 and for the period from March
28, 2008 (date of bankruptcy effectiveness) through February 28, 2010 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.

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
	nine months ended February 28, 2010 and 2009 was $0. Total operating expenses for the nine months ended
February 28, 2010 was $15,250 compared to $15,160 for the nine months ended
February 28, 2009
resulting from the company focusing its efforts towards keeping the Company current with rent, transfer work, and other administrative costs. The operations for the nine months ended
February 28, 2010 resulted in a net loss of $15,250 versus a net loss of $15,160 recorded in the
nine months ended February 28, 2009. 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.




11



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##### Table of Contents




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.



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.




12



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##### 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. (Removed and Reserved)
  Item 5. Other Information
 13   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) 14