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 September 30, 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 000-52536





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 o.





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





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




Large
      accelerated filer   o
                Accelerated
      filer                  
       oNon-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).  Yes x No o.





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 o No o.





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 October 23, 2009.








SRKP
2, INC.





-
INDEX -





PagePART
      I – FINANCIAL INFORMATION:Item
      1.  Financial Statements:
                1Balance
      Sheets – September 30, 2009 (Unaudited) and December 31,
    2008
                2Statements
      of Operations (Unaudited) for the Three and Nine Months Ended September
      30, 2009 and September 30, 2008, and for the Cumulative Period
      from March 9, 2005 (Inception) to September 30, 2009
                3Statements
      of Cash Flows (Unaudited) for the Nine Months Ended September 30, 2009 and
      September 30, 2008 and for the Cumulative Period from March 9, 2005
      (Inception) to September 30, 2009
                4Notes
      to Financial Statements
                5Item
      2.
                Management’s
      Discussion and Analysis of Financial Condition and Results of
      Operations
                8Item
      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
                12Item
      3.
                Defaults
      Upon Senior Securities
                12Item
      4.
                Submission
      of Matters to a Vote of Security Holders
                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 September 30, 2009 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,
2008.


1


SRKP
2, INC.
 (A
Development Stage Company)
 BALANCE
SHEETS
 
 September 30,
                  
                  
                  December 31,2009
                  
                  
                  2008(Unaudited)ASSETSCURRENT
      ASSETS:Cash
                  
                  $
                  13,057
                  
                  
                  $
                  3,701LIABILITIES
      AND STOCKHOLDERS' EQUITY (DEFICIT)CURRENT
      LIABILITIES:Due
      to Stockholders
                  
                  $
                  85,000
                  
                  
                  $
                  55,000COMMITMENTS
      AND CONTINGENCIESSTOCKHOLDERS'
      EQUITY (DEFICIT):Preferred
      stock, $.001 par value, 10,000,000 shares authorized, none
      issued
                  
                  
                  —
                  
                  
                  
                  —Common
      stock, $.001 par value, 100,000,000 shares authorized, 2,700,000 shares
      issued and outstanding, respectively
                  
                  
                  2,700
                  
                  
                  
                  2,700Additional
      paid-in capital
                  
                  
                  97,300
                  
                  
                  
                  97,300(Deficit)
      accumulated during development stage
                  
                  
                  (171,943
                  )
                  
                  
                  (151,299
                  )Total
      Stockholders' Equity (Deficit)
                  
                  
                  (71,943
                  )
                  
                  
                  (51,299
                  )$
                  13,057
                  
                  
                  $
                  3,701
 
 SEE
ACCOMPANYING FOOTNOTES TO THE FINANCIAL STATEMENTS
  2
 
 SRKP
2, INC.
 (A
Development Stage Company)
 STATEMENTS
OF OPERATIONS
 (Unaudited)
 
 Cumulative fromThree Months
                              
                              
                              Three Months
                              
                              
                              Nine Months
                              
                              
                              Nine Months
                              
                              
                              March 9, 2005Ended
                              
                              
                              Ended
                              
                              
                              Ended
                              
                              
                              Ended
                              
                              
                              (Inception) toSeptember 30, 2009
                              
                              
                              September 30, 2008
                              
                              
                              September 30, 2009
                              
                              
                              September 30, 2008
                              
                              
                              September 30, 2009REVENUE
                              
                              $
                              -
                              
                              
                              $
                              -
                              
                              
                              $
                              -
                              
                              
                              $
                              -
                              
                              
                              $
                              -EXPENSES
                              
                              
                              5,390
                              
                              
                              
                              2,529
                              
                              
                              
                              20,644
                              
                              
                              
                              9,832
                              
                              
                              
                              171,943NET
      (LOSS)
                              
                              $
                              (5,390
                              )
                              
                              $
                              (2,529
                              )
                              
                              $
                              (20,644
                              )
                              
                              $
                              (9,832
                              )
                              
                              $
                              (171,943
                              )NET
      (LOSS) PER COMMON SHARE-BASIC
                              
                              $
                              *
                              
                              
                              $
                              *
                              
                              
                              $
                              0.01
                              
                              
                              $
                              *WEIGHTED
      AVERAGE NUMBER OF COMMON SHARES OUTSTANDING
                              
                              
                              2,700,000
                              
                              
                              
                              2,700,000
                              
                              
                              
                              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 FromNine Months
                          
                          
                          Nine Months
                          
                          
                          March 9, 2005Ended
                          
                          
                          Ended
                          
                          
                          (Inception) toSeptember 30, 2009
                          
                          
                          September 30, 2008
                          
                          
                          September 30, 2009CASH
      FLOWS (TO) OPERATING ACTIVITIESNet
      (loss)
                          
                          $
                          (20,644
                          )
                          
                          $
                          (9,832
                          )
                          
                          $
                          (171,943
                          )Net
      Cash (Used In) Operating Activities
                          
                          
                          (20,644
                          )
                          
                          
                          (9,832
                          )
                          
                          
                          (171,943
                          )CASH
      FLOWS FROM FINANCING ACTIVITIES:Common
      stock issued for cash
                          
                          
                          -
                          
                          
                          
                          -
                          
                          
                          
                          95,000Advances
      from Stockholders
                          
                          
                          30,000
                          
                          
                          
                          10,000
                          
                          
                          
                          85,000Collection
      of subscription receivable
                          
                          
                          -
                          
                          
                          
                          -
                          
                          
                          
                          5,000Net
      Cash Provided by Financing Activities
                          
                          
                          30,000
                          
                          
                          
                          10,000
                          
                          
                          
                          185,000NET
      INCREASE IN CASH AND CASH EQUIVALENTS:
                          
                          
                          9,356
                          
                          
                          
                          168
                          
                          
                          
                          13,057CASH
      AND CASH EQUIVALENTS, BEGINNING OF PERIOD
                          
                          
                          3,701
                          
                          
                          
                          3,927
                          
                          
                          
                          -CASH
      AND CASH EQUIVALENTS, END OF PERIOD
                          
                          $
                          13,057
                          
                          
                          $
                          4,095
                          
                          
                          $
                          13,057
 
 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 ("FASB-ASC"). 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





The
Company uses 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
September 30, 2009 and 2008.




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.  The Company’s
President is also the Chief Executive Officer of WestPark Capital. Such costs
are material to the financial statements.  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 $85,000 to pay for
operating expenses. These funds have been advanced interest free, are unsecured,
and are due on demand.





NOTE
6 - SUBSEQUENT EVENTS





The
Company has evaluated events and transactions that occurred between October 1,
2009 and October 23, 2009, which is the date the financial statements were
issued for possible disclosure or recognition in the financial statements. The
Company has determined that there were no such events or transactions that
warrant disclosure or recognition in the financial statements.


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) in regard to 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, based on proposed business activities, is 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 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 selected 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.





Liquidity
and Capital Resources





As of September 30, 2009, the Company
had assets equal to $13,057, comprised exclusively of cash.  This
compares with assets of $3,701, comprised exclusively of cash, as of December
31, 2008.  The Company’s current liabilities as of September 30, 2009
totaled $85,000, comprised exclusively of monies due to
stockholders.  This compares to the Company’s current liabilities as
of December 31, 2008 of $55,000, comprised exclusively of monies due to
stockholders.


9





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 for the nine months ended September 30, 2009, the nine months ended
September 30, 2008 and for the cumulative period from March 9, 2005 (inception)
to September 30, 2009:




Nine Months
                Ended
                September 30,
                2009
              
              
              Nine Months
                Ended
                September 30,
                2008
              
              
              For the
                Cumulative
                Period from
                March 9, 2005(Inception) to
                September 30,
                2009Net
      Cash (Used in) Operating Activities
              
              $
              (20,644
              )
              
              $
              (9,832
              )
              
              $
              (171,943
              )Net
      Cash (Used in) Investing Activities
              
              
              -
              
              
              
              -
              
              
              
              -Net
      Cash Provided by Financing Activities
              
              $
              30,000
              
              
              $
              10,000
              
              
              $
              185,000Net
      Increase in Cash and Cash Equivalents
              
              $
              9,356
              
              
              $
              168
              
              
              $
              13,057





The
Company has nominal 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 September 30,
2009.  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 and nine months ended September 30, 2009, the Company had a net loss of
$5,390 and $20,644, respectively, consisting 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 year ended December 31, 2008 in
February of 2009, Form 10-Q for the quarter ended March 31, 2009 filed in April
of 2009 and Form 10-Q for the quarter ended June 30, 2009 in July of
2009.  This compares with a net loss of $2,529 and $9,832 for the
three and nine months ended on September 30, 2008, respectively, 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-KSB for the
fiscal year ended December 31, 2007 in March of 2008, Form 10-Q for the quarter
ended March 31, 2008 filed in May of 2008 and Form 10-Q for the quarter ended
June 30, 2008 in July of 2008.





For the
cumulative period from March 9, 2005 (inception) to September 30, 2009, the
Company had a net loss of $171,943, consisting 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.


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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 September 30, 2009, 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 September
30, 2009 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 our 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.


11





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





None.





Item 3.  Defaults Upon
Senior Securities.





None.





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





None.





Item 5.  Other
Information.





None.





Item
6.  Exhibits.





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





Exhibit
                    
                    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 September 30,
    2009.31.2
                    
                    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 September 30,
    2009.32.1
                    
                    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.





Dated: October 23, 2009
                  SRKP
      2, INC.By:
                  Richard
      A. RappaportRichard
      A. RappaportPresident
      and DirectorPrincipal
      Executive OfficerBy:
                  Anthony
      C. PintsopoulosAnthony
      C. PintsopoulosSecretary,
      Chief Financial Officer and DirectorPrincipal
      Financial OfficerPrincipal
      Accounting
Officer


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