FORM
10-Q


U.S.
SECURITIES AND EXCHANGE COMMISSION


Washington,
D.C. 20549




x
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE


SECURITIES
EXCHANGE ACT OF 1934





For the
quarterly period ended March 31, 2010





OR





 ̈
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 000-52536





SRKP 2,
Inc.


(Exact
name of registrant as specified in its charter)





Delaware
                
                81–0666569(State
      or other jurisdiction
                
                (I.R.S.
      Employer Identification Number)of
      incorporation or organization)





4737 North Ocean Drive,
Suite 207, Lauderdale by the Sea, FL 33308


(Address
of principal executive offices)





(310)
203-2902


(Registrant’s
telephone number, including area code)





No
change


(Former
name, former address and former fiscal year, if changed since last
report)





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. Yes x No  ̈.





Indicate
by check mark whether the registrant has submitted electronically and posted on
its corporate website, 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  ̈ No  ̈





Indicate by check mark whether the
registrant is a large accelerated filer, an accelerated filer, or a
non-accelerated file.  See definition of accelerated filer and large
accelerated filer in Rule 12b-2 of the Exchange Act. (Check one):





Large accelerated
      filer            ̈
              Accelerated
      filer               
           ̈Non-accelerated
      filer              ̈
              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).  Yes x No  ̈.




APPLICABLE
ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING


THE
PRECEDING FIVE YEARS:





Indicate by check mark whether the
registrant has filed all documents and reports required to be filed by Sections
12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the
distribution of securities under a plan confirmed by a court. Yes  ̈ No  ̈.





APPLICABLE
ONLY TO CORPORATE ISSUERS





Indicate
the number of shares outstanding of each of the issuer’s classes of common
stock, as of the latest practicable date: 2,700,000shares of common stock,
par value $.001 per share, outstanding as of April 21, 2010.









SRKP
2, INC.





-
INDEX -





PagePART
      I – FINANCIAL INFORMATION:Item
      1.
                          Financial
      Statements:
                          1Balance
      Sheets as of March 31, 2010 (Unaudited) and December 31,
    2009
                          2Statements
      of Operations (Unaudited) for the Three Months Ended March 31,
      2010
                          3and
      March 31, 2009 and for the Cumulative Period from March 9,
      2005(Inception)
      to March 31, 2010Statements
      of Cash Flows (Unaudited) for the Three Months Ended March 31,
      2010
                          4and
      March 31, 2009 and for the Cumulative Period from March 9,
      2005(Inception)
      to March 31, 2010Notes
      to Financial Statements
                          5Item
      2.
                          Management’s
      Discussion and Analysis of Financial Condition and
                          8Results
      of OperationsItem
      3.
                          Quantitative
      and Qualitative Disclosures About Market Risk
                          11Item
      4.
                          Controls
      and Procedures
                          11PART II – OTHER
      INFORMATION:Item
      1.
                          Legal
      Proceedings
                          11Item
      1A.
                          Risk
      Factors
                          11Item
      2.
                          Unregistered
      Sales of Equity Securities and Use of Proceeds
                          11Item
      3.
                          Defaults
      Upon Senior Securities
                          12Item
      4.
                          Removed
      and Reserved
                          12Item
      5.
                          Other
      Information
                          12Item
      6.
                          Exhibits
                          12Signatures
                          
                          13









PART I – FINANCIAL
INFORMATION





Item
1.  Financial Statements.





The
accompanying financial statements have been prepared in accordance with
generally accepted accounting principles for interim financial information and
in accordance with the instructions for Form 10-Q.  Accordingly, they
do not include all of the information and footnotes required by generally
accepted accounting principles for complete financial statements.





In the
opinion of management, the financial statements contain all material
adjustments, consisting only of normal recurring adjustments necessary to
present fairly the financial condition, results of operations, and cash flows of
the Company for the interim periods presented.





The
results for the period ended March 31, 2010 are not necessarily indicative of
the results of operations for the full year. These financial statements and
related footnotes should be read in conjunction with the financial statements
and footnotes thereto included in the Company’s Form 10-K filed with the
Securities and Exchange Commission for the period ended December 31,
2009.




1




SRKP
2, INC.


(A
Development Stage Company)


BALANCE
SHEETS





March 31,
                      
                      
                      December 31,2010
                      
                      
                      2009(Unaudited)ASSETSCURRENT
      ASSETS:Cash
                      
                      $
                      11,202
                      
                      
                      $
                      19,790LIABILITIES
      AND STOCKHOLDERS' EQUITY (DEFICIT)CURRENT
      LIABILITIES:Due
      to Stockholders
                      
                      $
                      110,000
                      
                      
                      $
                      110,000COMMITMENTS
      AND CONTINGENCIESSTOCKHOLDERS'
      EQUITY (DEFICIT):Preferred
      stock, $.001 par value, 10,000,000 sharesauthorized,
      none issued
                      
                      
                      —
                      
                      
                      
                      —Common
      stock, $.001 par value, 100,000,000 sharesauthorized,
      2,700,000 shares issued and outstanding, respectively
                      
                      
                      2,700
                      
                      
                      
                      2,700Additional
      paid-in capital
                      
                      
                      97,300
                      
                      
                      
                      97,300(Deficit)
      accumulated during development stage
                      
                      
                      (198,798
                      )
                      
                      
                      (190,210
                      )Total
      Stockholders' Equity (Deficit)
                      
                      
                      (98,798
                      )
                      
                      
                      (90,210
                      )$
                      11,202
                      
                      
                      $
                      19,790





SEE
ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS




2




SRKP
2, INC.


(A
Development Stage Company)


STATEMENTS
OF OPERATIONS


(Unaudited)





Cumulative fromFor the Three
                    
                    
                    For the Three
                    
                    
                    March 9, 2005Months Ended
                    
                    
                    Months Ended
                    
                    
                    (Inception) toMarch 31, 2010
                    
                    
                    March 31, 2009
                    
                    
                    March 31, 2010REVENUE
                    
                    $
                    -
                    
                    
                    $
                    -
                    
                    
                    $
                    -EXPENSES
                    
                    
                    8,588
                    
                    
                    
                    11,795
                    
                    
                    
                    198,798NET
      (LOSS)
                    
                    $
                    (8,588
                    )
                    
                    $
                    (11,795
                    )
                    
                    $
                    (198,798
                    )NET
      (LOSS) PER COMMON SHARE-BASIC
                    
                    
                    *
                    
                    
                    
                    *WEIGHTED
      AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
                    
                    
                    2,700,000
                    
                    
                    
                    2,700,000





*
Less than $.01





SEE
ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS




3




SRKP
2, INC.


(A
Development Stage Company)


STATEMENTS
OF CASH FLOWS


(Unaudited)





Cumulative
      FromFor
      the Three
                
                
                For
      the Three
                
                
                March
      9, 2005Months
      Ended
                
                
                Months
      Ended
                
                
                (Inception)
      toMarch
      31, 2010
                
                
                March
      31, 2009
                
                
                March
      31, 2010CASH
      FLOWS (TO) OPERATING ACTIVITIESNet
      (loss)
                
                $
                (8,588
                )
                
                $
                (11,795
                )
                
                $
                (198,798
                )Net
      Cash (Used In) Operating Activities
                
                
                (8,588
                )
                
                
                (11,795
                )
                
                
                (198,798
                )CASH
      FLOWS FROM FINANCING ACTIVITIES:Common
      stock issued for cash
                
                
                -
                
                
                
                -
                
                
                
                95,000Advances
      from Stockholders
                
                
                -
                
                
                
                10,000
                
                
                
                110,000Collection
      of subscription receivable
                
                
                -
                
                
                
                -
                
                
                
                5,000Net
      Cash Provided by Financing Activities
                
                
                -
                
                
                
                10,000
                
                
                
                210,000NET
      INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS:
                
                
                (8,588
                )
                
                
                (1,795
                )
                
                
                11,202CASH
      AND CASH EQUIVALENTS, BEGINNING OF PERIOD
                
                
                19,790
                
                
                
                3,701
                
                
                
                -CASH
      AND CASH EQUIVALENTS, END OF PERIOD
                
                $
                11,202
                
                
                $
                1,906
                
                
                $
                11,202





SEE
ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS




4




SRKP
2, INC.


(A
Development Stage Company)


NOTES TO FINANCIAL STATEMENTS




NOTE
1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES




History




SRKP 2,
Inc. (the Company), a development stage company, was organized under the laws of
the State of Delaware on March 9, 2005. The Company is in the development stage
as defined in Financial Accounting Standards Board Accounting Standards
Codification ("ASC") Topic 915 "Development Stage Entities". The fiscal year
end is December 31.




Going
Concern and Plan of Operation




The
Company's financial statements have been presented on the basis that it is a
going concern, which contemplates the realization of assets and the satisfaction
of liabilities in the normal course of business. The Company is in the
development stage and has negative working capital, negative stockholders’
equity and has not earned any revenues from operations to date. These conditions
raise substantial doubt about its ability to continue as a going
concern.




The
Company is currently devoting its efforts to locating merger candidates. The
Company's ability to continue as a going concern is dependent upon its ability
to develop additional sources of capital, locate and complete a merger with
another company, and ultimately, achieve profitable operations. The accompanying
financial statements do not include any adjustments that might result from the
outcome of these uncertainties.





Income
Taxes





In
accordance with ASC Topic 740, Accounting for Income Taxes, the Company accounts
for income taxes under under the liability method of accounting for income
taxes.  Under this method, deferred income taxes are recorded to reflect
the tax consequences in future years of temporary differences between the tax
basis of the assets and liabilities and their financial amounts at
year-end.





For
federal income tax purposes, substantially all startup and organizational
expenses must be deferred until the Company commences business.  The
Company may elect a limited deduction of up to $5,000 in the taxable year in
which the trade or business begins.  The $5,000 must be reduced by the
amount of startup costs in excess of $50,000.  The remainder of the
expenses not deductible must be amortized over a 180-month period beginning with
the month in which the active trade or business begins.  These expenses
will not be deducted for tax purposes and will represent a deferred tax
asset.  The Company will provide a valuation allowance in the full amount
of the deferred tax asset since there is no assurance of future taxable
income.  Tax deductible losses can be carried forward for 20 years until
utilized.




Deferred
Offering Costs




Deferred
offering costs, consisting of legal, accounting and filing fees relating to an
offering will be capitalized. The deferred offering costs will be offset against
offering proceeds in the event the offering is successful. In the event the
offering is unsuccessful or is abandoned, the deferred offering costs will be
expensed.




5




SRKP
2, INC.


(A
Development Stage Company)


NOTES TO FINANCIAL STATEMENTS





NOTE
1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)




Cash
and Cash Equivalents




Cash and
cash equivalents consist primarily of cash in banks and highly liquid
investments with original maturities of 90 days or less.




Concentrations
of Credit Risk




The
Company maintains all cash in deposit accounts, which at times may exceed
federally insured limits. The Company has not experienced a loss in such
accounts.




Earnings
per Common Share




Basic
earnings per common share are computed based upon the weighted average number of
common shares outstanding during the period. Diluted earnings per share consists
of the weighted average number of common shares outstanding plus the dilutive
effects of options and warrants calculated using the treasury stock method. In
loss periods, dilutive common equivalent shares are excluded as the effect would
be anti-dilutive.  There are no potentially dilutive securities as of
March 31, 2010 and 2009.




Use
of Estimates in the Preparation of Financial Statements




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, the disclosure of
contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reporting periods.
Actual results could differ from those estimates and assumptions.




Recently
Issued Accounting Pronouncements




The
Company has adopted all recently issued accounting pronouncements. The adoption
of the accounting pronouncements, including those not yet effective, is not
anticipated to have a material effect on the financial position or results of
operations of the Company.




NOTE
2 - STOCKHOLDERS' EQUITY




During
March 2005, the Company sold for $95,000 cash and a $5,000 stock subscription
receivable 2,700,000 shares of its $.001 par value common stock to various
investors. The $5,000 stock subscription receivable was fully collected in
February 2006.




NOTE
3 - RELATED PARTY TRANSACTIONS




The
Company neither owns nor leases any real or personal property. Most office
services are provided at a charge by WestPark Capital. For the three months
ended March 31, 2010 the Company incurred costs of $3,000 for these
services.  The Company’s President is also the Chief Executive Officer
of WestPark Capital. The officers and directors of the Company are involved in
other business activities and may, in the future, become involved in other
business opportunities that become available.  Such persons may face a
conflict in selecting between the Company and their other business interests.
The Company has not formulated a policy for the resolution of such
conflicts.




6




SRKP
2, INC.


(A
Development Stage Company)


NOTES TO FINANCIAL STATEMENTS





NOTE
4 – INTIAL PUBLIC OFFERING




The
Company filed a registration statement on Form SB-2 with the Securities and
Exchange Commission to conduct a blank check offering subject to Rule 419 of
Regulation C.  The registration statement was declared effective by
the Securities and Exchange Commission on August 10, 2006. Pursuant to Rule 419,
the Company had 180 days from the effective date to conduct and complete
the offering, which called for the sale of 700,000 shares of common stock at a
price of $0.17 per share.





The
Company did not sell any securities under the registration statement on Form
SB-2 that it filed pursuant to Rule 419 within 180 days after the registration
statement was declared effective, which occurred on August 10,
2006.  As a result, the registration statement is no longer effective
and may not be used to sell securities of the Company.





NOTE
5 - DUE TO STOCKHOLDERS





Since
inception certain stockholders have advanced the Company $110,000 to pay for
operating expenses. These funds have been advanced interest free, are unsecured,
and are due on demand.




7


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





Forward
Looking Statement Notice





Certain
statements made in this Quarterly Report on Form 10-Q are “forward-looking
statements” (within the meaning of the Private Securities Litigation Reform Act
of 1995) regarding the plans and objectives of management for future operations.
Such statements involve known and unknown risks, uncertainties and other factors
that may cause actual results, performance or achievements of SRKP 2, Inc.
(“we”, “us”, “our” or the “Company”) to be materially different from any future
results, performance or achievements expressed or implied by such
forward-looking statements. The forward-looking statements included herein are
based on current expectations that involve numerous risks and uncertainties. The
Company's plans and objectives are based, in part, on assumptions involving the
continued expansion of business. Assumptions relating to the foregoing involve
judgments with respect to, among other things, future economic, competitive and
market conditions and future business decisions, all of which are difficult or
impossible to predict accurately and many of which are beyond the control of the
Company. Although the Company believes its assumptions underlying the
forward-looking statements are reasonable, any of the assumptions could prove
inaccurate and, therefore, there can be no assurance the forward-looking
statements included in this Quarterly Report will prove to be accurate. In light
of the significant uncertainties inherent in the forward-looking statements
included herein, the inclusion of such information should not be regarded as a
representation by the Company or any other person that the objectives and plans
of the Company will be achieved.





Description
of Business





The
Company was incorporated in the State of Delaware on March 9, 2005 and maintains
its principal executive office at 4737 North Ocean Drive, Suite 207, Lauderdale
by the Sea, FL 33308. Since inception, the Company has been engaged in
organizational efforts and obtaining initial financing. The Company was formed
as a vehicle to pursue a business combination through the acquisition of, or
merger with, an operating business. On April 19, 2005, the Company filed a
registration statement on Form SB-2 with the Securities and Exchange Commission
(the “SEC”) to conduct a blank check offering subject to Rule 419 (“Rule 419”)
of the Securities Act of 1933, as amended (the “Securities Act”). The
registration statement was declared effective by the SEC on August 10, 2006.
Pursuant to Rule 419, the Company had 180 days from the effective date to
conduct and complete the offering, which called for the sale of 700,000 shares
of common stock, par value $0.001 per share (the “Common Stock”) at a price of
$0.17 per share.  The Company did not sell any securities under the
registration statement on Form SB-2. As a result, the registration statement was
no longer effective and could not be used to sell securities of the
Company.





On March
28, 2007 the Company filed a Form 8-A with the SEC, pursuant to which it
registered its Common Stock under Section 12(g) of the Securities Exchange Act
of 1934, as amended (the “Exchange Act”). Accordingly, the Company became
subject to the reporting requirements under the Exchange Act.





The
Company is currently considered to be a “blank check” company. The SEC defines
those companies as "any development stage company that is issuing a penny stock,
within the meaning of Section 3(a)(51) of the Exchange Act, and that has no
specific business plan or purpose, or has indicated that its business plan is to
merge with an unidentified company or companies." Many states have enacted
statutes, rules and regulations limiting the sale of securities of "blank check"
companies in their respective jurisdictions. The Company is also a “shell
company,” defined in Rule 12b-2 under the Exchange Act as a company with no or
nominal assets (other than cash) and no or nominal operations. Management does
not intend to undertake any efforts to cause a market to develop in our
securities, either debt or equity, until we have successfully concluded a
business combination. The Company intends to comply with the periodic reporting
requirements of the Exchange Act for so long as we are subject to those
requirements.


8


The
Company was organized as a vehicle to investigate and, if such investigation
warrants, acquire a target company or business seeking the perceived advantages
of being a publicly held corporation. The Company’s principal business objective
for the next 12 months will be to complete the transactions contemplated by the
Share Exchange.  In the event the Company does not consummate the
transactions contemplated by the Share Exchange the Company’s principal business
objective for the next 12 months and beyond such time will be to achieve
long-term growth potential through a combination with an operating business. The
Company will not restrict its potential candidate target companies to any
specific business, industry or geographical location and, thus, may acquire any
type of business.





The
Company currently does not engage in any business activities that provide cash
flow.  During the next twelve months we anticipate incurring costs
related to:





(i)         filing
Exchange Act reports, and





(ii)        investigating,
analyzing and consummating an acquisition.





We
believe we will be able to meet these costs through use of funds in our
treasury, through deferral of fees by certain service providers and additional
amounts, as necessary, to be loaned to or invested in us by our stockholders,
management or other investors.





The
Company may consider acquiring a business which has recently commenced
operations, is a developing company in need of additional funds for expansion
into new products or markets, is seeking to develop a new product or service, or
is an established business which may be experiencing financial or operating
difficulties and is in need of additional capital. In the alternative, a
business combination may involve the acquisition of, or merger with, a company
which does not need substantial additional capital but which desires to
establish a public trading market for its shares while avoiding, among other
things, the time delays, significant expense, and loss of voting control which
may occur in a public offering.





Our
management has had contact and discussions with representatives of other
entities regarding a business combination with us. Any target business that is
not selected, in the event the Share Exchange is not consummated, may be a
financially unstable company or an entity in its early stages of development or
growth, including entities without established records of sales or earnings. In
that event, we will be subject to numerous risks inherent in the business and
operations of financially unstable and early stage or potential emerging growth
companies. In addition, we may effect a business combination with an entity in
an industry characterized by a high level of risk, and, although our management
will endeavor to evaluate the risks inherent in a particular target business,
there can be no assurance that we will properly ascertain or assess all
significant risks.





The
Company anticipates that the selection of a business combination will be complex
and extremely risky. Because of general economic conditions, rapid technological
advances being made in some industries and shortages of available capital, our
management believes that there are numerous firms seeking even the limited
additional capital which we will have and/or the perceived benefits of becoming
a publicly traded corporation. Such perceived benefits of becoming a publicly
traded corporation include, among other things, facilitating or improving the
terms on which additional equity financing may be obtained, providing liquidity
for the principals of and investors in a business, creating a means for
providing incentive stock options or similar benefits to key employees, and
offering greater flexibility in structuring acquisitions, joint ventures and the
like through the issuance of stock. Potentially available business combinations
may occur in many different industries and at various stages of development, all
of which will make the task of comparative investigation and analysis of such
business opportunities extremely difficult and complex.


9


Liquidity
and Capital Resources





As of
March 31, 2010, the Company had assets equal to $11,202 comprised exclusively of
cash.  This compares with assets of $19,790, comprised exclusively of
cash, as of December 31, 2009.  The Company’s current liabilities as
of March 31, 2010 totaled $110,000, comprised exclusively of monies due to
stockholders.  This compares to the Company’s current liabilities as
of December 31, 2009 of $110,000, comprised exclusively of monies due to
stockholders. The Company can provide no assurance that it can continue to
satisfy its cash requirements for at least the next twelve months.





The
following is a summary of the Company's cash flows provided by (used in)
operating, investing, and financing activities:





Three Months
                    Ended March
                    31, 2010
                  
                  
                  Three Months
                    Ended March
                    31, 2009
                  
                  
                  For the
                    Cumulative
                    Period from
                    March 9, 2005
                    (Inception) to
                    March 31, 2010Net
      Cash (Used in) Operating Activities
                  
                  $
                  (8,588
                  )
                  
                  $
                  (11,795
                  )
                  
                  $
                  (198,798
                  )Net
      Cash (Used in) Investing Activities
                  
                  $
                  -
                  
                  
                  $
                  -
                  
                  
                  $
                  -Net
      Cash Provided by Financing Activities
                  
                  $
                  -
                  
                  
                  $
                  10,000
                  
                  
                  $
                  210,000Net
      Increase/(Decrease) in Cash and Cash Equivalents
                  
                  $
                  (8,588
                  )
                  
                  $
                  (1,795
                  )
                  
                  $
                  11,202





The
Company has only cash assets and has generated no revenues since inception. The
Company is also dependent upon the receipt of capital investment or other
financing to fund its ongoing operations and to execute its business plan of
seeking a combination with a private operating company. In addition, the Company
is dependent upon certain related parties to provide continued funding and
capital resources. If continued funding and capital resources are unavailable at
reasonable terms, the Company may not be able to implement its plan of
operations.





Results
of Operations





The
Company has not conducted any active operations since inception, except for its
efforts to locate suitable acquisition candidates. No revenue has been
generated by the Company from March 9, 2005 (Inception) to March 31,
2010.  It is unlikely the Company will have any revenues unless it is
able to effect an acquisition or merger with an operating company, of which
there can be no assurance.  It is management's assertion that these
circumstances may hinder the Company's ability to continue as a going
concern.  The Company’s plan of operation for the next twelve months shall
be to continue its efforts to locate suitable acquisition
candidates.





For the
three months ending March 31, 2010, the Company had a net loss of $8,588,
comprised of legal, accounting, audit and other professional service fees
incurred in relation to the filing of the Company’s Annual Report on Form 10-K
for the fiscal year ended December 31, 2009 in March of 2010. This compares with
a net loss of $11,795 for the three months ending March 31, 2009, comprised of
legal, accounting, audit and other professional service fees incurred in
relation to the filing of the Company’s Annual Report on Form 10-K for the
fiscal year ended December 31, 2008 in February of 2009.





For the
cumulative period from March 9, 2005 (Inception) to March 31, 2010, the Company
had a net loss of $198,798, comprised exclusively of legal, accounting, audit
and other professional service fees incurred in relation to the formation of the
Company the filing of the Company’s Registration Statement on Form SB-2 in April
of 2005and the
filing of the Company’s Quarterly Reports on Form 10-QSB and Form 10-Q and
Annual Reports on Form 10-KSB and Form 10-K.


10


Off-Balance Sheet
Arrangements





The
Company does not have any off-balance sheet arrangements that have or are
reasonably likely to have a current or future effect on the Company’s financial
condition, changes in financial condition, revenues or expenses, results of
operations, liquidity, capital expenditures or capital resources that is
material to investors.





Contractual
Obligations





As a “smaller reporting company” as
defined by Item 10 of Regulation S-K, the Company is not required to provide
this information.





Item
3.  Quantitative and Qualitative Disclosures About Market
Risk.





As a “smaller reporting company” as
defined by Item 10 of Regulation S-K, the Company is not required to provide
information required by this Item.





Item
4.  Controls and Procedures.





Evaluation
of Disclosure Controls and Procedures





We
maintain disclosure controls and procedures that are designed to ensure that
information required to be disclosed in our reports filed pursuant to the
Exchange Act is recorded, processed, summarized and reported within the time
periods specified in the SEC’s rules, regulations and related forms, and that
such information is accumulated and communicated to our principal executive
officer and principal financial officer, as appropriate, to allow timely
decisions regarding required disclosure.





As of
March 31, 2010, we carried out an evaluation, under the supervision and with the
participation of our principal executive officer and our principal financial
officer of the effectiveness of the design and operation of our disclosure
controls and procedures. Based on this evaluation, our principal executive
officer and our principal financial officer concluded that our disclosure
controls and procedures were effective as of the end of the period covered by
this report.





Changes
in Internal Controls





There have been no changes in our
internal controls over financial reporting during the quarter ended March 31,
2010 that have materially affected or are reasonably likely to materially affect
our internal controls.





PART II — OTHER
INFORMATION





Item
1.  Legal Proceedings.





To the best knowledge of the officers
and directors, the Company is not a party to any legal proceeding or
litigation.





Item
1A.  Risk Factors.





As a “smaller reporting company” as
defined by Item 10 of Regulation S-K, the Company is not required to provide
information required by this Item.





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





None.


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Item 3.  Defaults Upon
Senior Securities.





None.





Item
4.  Removed and Reserved.





Item 5.  Other
Information.





None.





Item
6.  Exhibits.





(a)
            Exhibits
      required by Item 601 of Regulation
S-K.





Exhibit No.
                
                Description*3.1
                
                Certificate
      of Incorporation, as filed with the Delaware Secretary of State on March
      9, 2005.*3.2
                
                By-laws.31.1
                
                Certification
      of the Company’s Principal Executive Officer pursuant to Section 302 of
      the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly
      Report on Form 10-Q for the quarter ended March 31,
  2010.31.2
                
                Certification
      of the Company’s Principal Financial Officer pursuant to Section 302 of
      the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly
      Report on Form 10-Q for the quarter ended March 31,
  2010.32.1
                
                Certification
      of the Company’s Principal Executive Officer pursuant to 18 U.S.C. Section
      1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
      2002.32.2
                
                Certification
      of the Company’s Principal Financial Officer pursuant to 18 U.S.C. Section
      1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
      2002.





*
            Filed
      as an exhibit to the Company's Registration Statement on Form SB-2, as
      filed with the SEC on April 19, 2005, and incorporated herein by this
      reference.


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SIGNATURES





Pursuant to the requirements of the
Securities Exchange Act of 1934, the registrant has duly caused this report to
be signed on its behalf by the undersigned thereunto duly
authorized.





SRKP
      2, INC.Dated:
      April 21, 2010
              By:
              /s/ Richard A. RappaportRichard
      A. RappaportPresident
      and DirectorPrincipal
      Executive OfficerDated:
      April 21, 2010
              By:
              /s/ Anthony C.
  PintsopoulosAnthony
      C. PintsopoulosSecretary,
      Chief Financial Officer and DirectorPrincipal
      Accounting OfficerPrincipal
      Financial Officer


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