UNITED
STATES


SECURITIES
AND EXCHANGE COMMISSION


Washington,
D.C. 20549





FORM
10-Q/A





x QUARTERLY REPORT UNDER
SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934


For the
quarterly period ended September 30,
2010




 ̈ TRANSITION REPORT
UNDER SECTION 13
OR 15(d) OF THE EXCHANGE ACT


For the
transition period from _____________________ to ______________





Commission
file number 000-52366





SPUTNIK
ENTERPRISES, INC.





(Exact
name of small business issuer as specified in its charter)





Nevada
              52-2348956(State
      or other jurisdiction of incorporation or
                organization)
              (IRS
      Employer Identification No.)





650 5th
Street, Suite 301


San
Francisco, CA 94107





(Address
of principal executive offices)





(415)
355-9500





(Issuer’s
telephone number)





N/A





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





Check
whether the issuer (1) filed all reports required to be filed by Section 13 or
15(d) of the Exchange Act during the past 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 is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company. See
the definitions of "large accelerated filer," "accelerated filer" and "smaller
reporting company" in Rule 12b-2 of the Exchange Act.





Large
      accelerated filer
             ̈
            
            Accelerated
      filer
             ̈Non-accelerated
      filer
             ̈
            
            Smaller
      Reporting Company
            x





Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Exchange Act).


Yes 
x No  ̈





As of
November 10, 2010 there were 295,286shares issued and
outstanding of the registrant’s common stock.









Item 4.                    
Controls and
Procedures.




Evaluation of Disclosure
Controls and Procedures




The
Company maintains disclosure controls and procedures (as defined in Rule
13a-15(e) under the Securities Exchange Act) that are designed to ensure
that information required to be disclosed in the Company’s Securities Exchange
Act reports is recorded, processed, summarized and reported within the time
periods specified in SEC rules and forms, and that such information is
accumulated and communicated to the Company’s management, including its Chief
Executive Officer and Chief Financial Officer, as appropriate, to allow timely
decisions regarding required disclosure.




The
Company’s management, with the participation of the Company’s Chief Executive
Officer and Chief Financial Officer, has evaluated the effectiveness of the
Company’s disclosure controls and procedures as of the end of the period covered
by this report. Based upon that evaluation, the Chief Executive Officer and the
Chief Financial Officer have concluded that, as of the end of the period covered
by this report, the Company’s disclosure controls and procedures were not
effective.





Changes in Internal Control
over Financial Reporting




There
have not been any changes in the Company’s internal control over financial
reporting (as such term is defined in Rule 13a-15(f) under the
Securities Exchange Act) during the fiscal quarter ended September 30, 2010 that
have materially affected, or are reasonably likely to materially affect, the
Company’s internal control over financial reporting.









SIGNATURES





In
accordance with the requirements of the Exchange Act, the registrant caused this
report to be signed on its behalf by the undersigned, thereunto duly
authorized.




SPUTNIK ENTERPRISES,INC.Date: December
      7, 2010
            By:
            /s/ David LaDuke(Authorized Officer and Principal Executive Officer)