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 December
31, 2008





(  )
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 000-32361_





YUMMIES,  INC.


(Exact
name of registrant as specified in charter)





Nevada
                  87-0615629(State
      or other jurisdiction of incorporation or organization)
                  (I.R.S.
      Employer Identification No.)1981 East Murray Holiday
      Rd,  Salt Lake City, Utah
                  84117(Address
      of principal executive offices)
                  (Zip
      Code)





801-272-9294


Registrant’s
telephone number, including area code





(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 checkmark whether the registrant is a large accelerated filer, an accelerated
filer, a non-accelerated filer, or a smaller reporting company. Se 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 [  ]





APPLICABLE
ONLY TO CORPORATE ISSUERS:





Indicate
the number of shares outstanding of each of the issuer’s classes of common
stock, as of the last practicable date





Class
                Outstanding as of
      December 31, 2008Common  Stock,
      $0.001
                2,505,000














-2-





INDEX





PageNumberPART
      I.ITEM
      1.
                              Financial
      Statements (unaudited)
                              4Balance
      SheetsDecember
      31, 2008 and September 30, 2008
                              5Statements
      of OperationsFor
      the three months ended December 31, 2008 and 2007and
      the period June 10, 1998 to December 31, 2008
                              6Statements
      of Cash FlowsFor
      the three months ended December 31, 2008 and 2007and
      the period June 10, 1998  to December 31, 2008
                              7Notes
      to Financial Statements
                              8ITEM
      2.
                              Management’s
      Discussion and Analysis of Financial Condition and Results of
      Operations
                              11ITEM
      3.
                              Quantitative
      and Qualitative Disclosures about Market Risk
                              11ITEM
      4T.
                              Controls
      and Procedures
                              12PART
      II.ITEM
      6.
                              Exhibits
      and Reports on 8K
                              12Signatures
                              
                              13





-3-





PART
I - FINANCIAL INFORMATION






ITEM 1.
FINANCIAL STATEMENTS










The
accompanying balance sheets of Yummies, Inc.  ( development stage
company) at December 31, 2008 and September 30, 2008, and the
related  statements of operations for the three months ended December
31, 2008 and 2007 and the period June 10, 1977  to December 31, 2008 ,
and statements of cash flows for the three months ended December 31, 2008 and
2007 and the period June 10, 1977  to December 31,
2008  have been prepared by the Companyss management in conformity
with accounting principles generally accepted in the United States of
America.  In the opinion of management, all adjustments considered
necessary for a fair presentation of the results of operations and financial
position have been included and all such adjustments are of a normal recurring
nature.





Operating  results
for the quarter ended December 31, 2008, are not necessarily indicative of the
results that can be expected for the year ending September 30,
2009.







-4-




YUMMIES,
INC.


(A
Development Stage Company)





BALANCE
SHEETS


DECEMBER
31, 2008 AND SEPTEMBER 30, 2008





December
      31,
                                      
                                      
                                      September
      30,2008
                                      
                                      
                                      2008AssetsCurrent
      Assets:Cash
                                      
                                      $
                                      1,077
                                      
                                      
                                      $
                                      4,778Total
      current assets
                                      
                                      
                                      1,077
                                      
                                      
                                      
                                      4,778Total
      Assets
                                      
                                      $
                                      1,077
                                      
                                      
                                      $
                                      4,778Liabilities and Stockholders'
      EquityCurrent
      Liabilities:Accounts
      payable
                                      
                                      $
                                      2,744
                                      
                                      
                                      $
                                      3,901Interest
      payable
                                      
                                      
                                      378
                                      
                                      
                                      
                                      336Interest
      payable, stockholders
                                      
                                      
                                      1,274
                                      
                                      
                                      
                                      1,054Note
      payable
                                      
                                      
                                      2,105
                                      
                                      
                                      
                                      2,105Notes
      payable, stockholders
                                      
                                      
                                      11,000
                                      
                                      
                                      
                                      11,000Total
      current liabilities
                                      
                                      
                                      17,501
                                      
                                      
                                      
                                      18,396Stockholders'
      Equity:Common
      stock, $.001 par value 50,000,000 shares authorized, 2,505,000 issued and
      outstanding
                                      
                                      
                                      2,505
                                      
                                      
                                      
                                      2,505Additional
      paid-in capital
                                      
                                      
                                      11,987
                                      
                                      
                                      
                                      11,987Deficit
      accumulated during the development stage
                                      
                                      
                                      (30,916
                                      )
                                      
                                      
                                      (28,110
                                      )Total
      stockholders' equity
                                      
                                      
                                      (16,424
                                      )
                                      
                                      
                                      (13,618
                                      )Total
      Liabilities andStockholders' Equity
                                      
                                      $
                                      1,077
                                      
                                      
                                      $
                                      4,778






The
accompanying notes are an integral part of the financial
statements.





-5-




YUMMIES,
INC.


(A
Development Stage Company)





STATEMENTS
OF OPERATIONS




For
      thePeriodFor
      the
                          
                          
                          For
      the
                          
                          
                          June
      10, 1998Three
      Months
                          
                          
                          Three
      Months
                          
                          
                          (Inception)Ended
                          
                          
                          Ended
                          
                          
                          ThroughDecember
      31,
                          
                          
                          December
      31,
                          
                          
                          December
      31,2008
                          
                          
                          2007
                          
                          
                          2008Revenues
                          
                          $
                          --
                          
                          
                          $
                          --
                          
                          
                          $
                          --Expenses,
      general and administrative
                          
                          
                          2,544
                          
                          
                          
                          2,176
                          
                          
                          
                          29,264Operating
      loss
                          
                          
                          (2,544
                          )
                          
                          
                          (2,176
                          )
                          
                          
                          (29,264
                          )Other
      income (expense)Interest
      expense
                          
                          
                          (262
                          )
                          
                          
                          (162
                          )
                          
                          
                          (1,652
                          )Net
      loss
                          
                          $
                          (2,806
                          )
                          
                          $
                          (2,338
                          )
                          
                          $
                          (30,916
                          )Net
      loss per share
                          
                          $
                          --
                          
                          
                          $
                          --
                          
                          
                          $
                          (.01
                          )Weighted
      Average Shares Outstanding
                          
                          
                          2,505,000
                          
                          
                          
                          2,505,000
                          
                          
                          
                          2,440,866






The
accompanying notes are an integral part of the financial
statements.


-6-




YUMMIES,
INC.


(A
Development Stage Company)




STATEMENTS
OF CASH FLOWS




For
      the periodFor
      the
                                          
                                          
                                          For
      the
                                          
                                          
                                          June
      10, 1998Three
      Months
                                          
                                          
                                          Three
      Months
                                          
                                          
                                          (Inception)Ended
                                          
                                          
                                          Ended
                                          
                                          
                                          ThroughDecember
      31,
                                          
                                          
                                          December
      31,
                                          
                                          
                                          December
      31,2008
                                          
                                          
                                          2007
                                          
                                          
                                          2008Cash
      flows from operating activities:Net
      loss
                                          
                                          $
                                          (2,806
                                          )
                                          
                                          $
                                          (2,338
                                          )
                                          
                                          $
                                          (30,916
                                          )Adjustment
      to reconcile net loss to cash provided by operating
      activities:Expenses
      paid directly by shareholder
                                          
                                          
                                          --
                                          
                                          
                                          
                                          --
                                          
                                          
                                          
                                          2,463Accounts
      payable converted into note payable
                                          
                                          
                                          --
                                          
                                          
                                          
                                          --
                                          
                                          
                                          
                                          2,105Increase
      in interest payable
                                          
                                          
                                          262
                                          
                                          
                                          
                                          162
                                          
                                          
                                          
                                          1,652Increase
      (decrease) in accounts payable
                                          
                                          
                                          (1,157
                                          )
                                          
                                          
                                          (883
                                          )
                                          
                                          
                                          2,744Net
      cash used by operating activities
                                          
                                          
                                          (3,701
                                          )
                                          
                                          
                                          (3,059
                                          )
                                          
                                          
                                          (21,952
                                          )Cash
      flows from investing activities
                                          
                                          
                                          --
                                          
                                          
                                          
                                          --
                                          
                                          
                                          
                                          --Cash
      flows from financing activities:Proceeds
      from related party borrowing
                                          
                                          
                                          --
                                          
                                          
                                          
                                          --
                                          
                                          
                                          
                                          11,000Issuance
      of common stock
                                          
                                          
                                          --
                                          
                                          
                                          
                                          --
                                          
                                          
                                          
                                          12,029Net
      cash provided by financing activities
                                          
                                          
                                          --
                                          
                                          
                                          
                                          --
                                          
                                          
                                          
                                          23,029Net
      increase (decrease) in cash
                                          
                                          
                                          (3,701
                                          )
                                          
                                          
                                          (3,059
                                          )
                                          
                                          
                                          1,077Cash,
      beginning of period
                                          
                                          
                                          4,778
                                          
                                          
                                          
                                          3,499
                                          
                                          
                                          
                                          --Cash,
      end of period
                                          
                                          $
                                          1,077
                                          
                                          
                                          $
                                          440
                                          
                                          
                                          $
                                          1,077Interest
      paid
                                          
                                          $
                                          --
                                          
                                          
                                          $
                                          --
                                          
                                          
                                          $
                                          --Income
      taxes paid
                                          
                                          $
                                          --
                                          
                                          
                                          $
                                          --
                                          
                                          
                                          $
                                          --





The
accompanying notes are an integral part of the financial
statements.




-7-





YUMMIES,
INC.


(A
Development Stage Company)





NOTES TO
FINANCIAL STATEMENTS





1.         Summary of Business and
Significant Accounting Policies




a.          Summary of
Business





The
Company was incorporated under the laws of the State of Nevada on June 10,
1998.  The Company is seeking business opportunities.  The
Company has not commenced principal operations and is considered a "Development
Stage Company" as defined by the Financial Accounting Standards Board Statement
No. 7.




b.         Cash
Flows





For purposes of the statement of cash
flows, the Company considers all highly liquid investments purchased with a
maturity of three months or less to be cash or cash equivalents.




c.         Net Loss Per
Share





The net loss per share calculation is
based on the weighted average number of shares outstanding during the
period.




d.         Use of
Estimates





The preparation of financial statements
in conformity with generally accepted accounting principles requires management
to make estimates and assumptions that affect certain reported amounts and
disclosures.  Accordingly, actual results could differ from those
estimates.





2.
            Note
      Payable





On
January 10, 2007, the Company converted $2,105 of accounts payable from its
transfer agent into a one-year note payable. The note balance of $2,105 at
December 31, 2008 and September 30, 2008, bears interest at 8% and both
principal and accrued interest are convertible into common stock at $.025 per
share. The note payable was due on January 10, 2008.





3.         Notes Payable,
Stockholders





Stockholder
notes payable consist of the following at December 31, 2008 and September 30,
2008:




December
      31,
                  
                  
                  September
      30,2008
                  
                  
                  2008Note
      payable to an individual, also a stockholder of the Company, interest is
      being charged at 8% the note is unsecured and due on February 9, 2008. The
      note principal and accrued interest is convertible into common stock at
      $.025 per share.
                  
                  $
                  6,000
                  
                  
                  $
                  6,000Note
      payable to an individual also a stockholder and director of the Company,
      interest is being charged at 8%, the note is unsecured and due on January
      10, 2009. The note principal and accrued interest is convertible into
      common stock at $.025 per share
                  
                  
                  5,000
                  
                  
                  
                  5,000$
                  11,000
                  
                  
                  $
                  11,000








-8-




Notes to Financial
Statements – Continued





4.         Issuance of Common
Stock





On August
13, 1998, the Company issued 1,000,000 shares of its $.001 par value common
stock for an aggregate price of $1,000.





In
February 1999, pursuant to Rule 504 of Regulation D of the Securities and
Exchange Commission, the Company sold 17,500 shares of its common stock at a
price of $1.00 per share. Costs of $6,471 associated directly with the offering
were offset against the proceeds.





On
December 15, 2000, an officer and stockholder of the Company returned 600,000
shares of common stock to authorized but unissued shares.





On
February 5, 2001, the Company authorized a 6 for 1 forward split.  The
stock split has been accounted for retroactively in the accompanying financial
statements.





5.         Warrants and
Options





No
options or warrants are outstanding to acquire the Company's common
stock.





6.         Income
Taxes





The
Company has had no taxable income under Federal or State tax laws. The Company
has loss carryforwards totaling $28,110 that may be offset against future
federal income taxes. If not used, the carryforwards will expire between 2022
and 2028. Due to the Company being in the development stage and incurring net
operating losses, a valuation allowance has been provided to reduce the deferred
tax assets from the net operating losses to zero. Therefore, there are no tax
benefits recognized in the accompanying statement of operations.







-9-





Notes to Financial
Statements - Continued








7.
            Going
      Concern





As shown
in the accompanying financial statements, the Company incurred a net loss of
$2,806 during the three months ended December 31, 2008 and accumulated losses of
$30,916 since inception at June 10, 1998. The Company’s current liabilities
exceed its current assets by $16,424 at December 31, 2008. These factors create
an uncertainty as to the Company’s ability to continue as a going concern. The
ability of the Company to continue as a going concern is dependent upon the
success of raising additional capital through the issuance of common stock and
the ability to generate sufficient operating revenue. The financial statements
do not include any adjustments that might be necessary should the Company be
unable to continue as a going concern.












-10-




ITEM
2.   MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONS







The
Company’s management is seeking and intends to acquire interests in various
business opportunities which, in the opinion of management, will provide a
profit to the Company but it does not have the working capital to be successful
in this effort.





Three  Period
Ended December 31, 2008 and 2007





The
Company did not generate any revenue during the three months ended December 31,
2008 and 2007.





General
and administrative expenses were $2,544 for the three months ended December 31,
2008, compared to general and administrative expenses of $2,176 for the same
period in 2007.  Interest expense was $262 for the three months ended
December 31, 2008 compared to $162 for the same period in 2007. Expenses were
largely due to accounting, legal and other professional costs. As a result of
the foregoing, the Company realized net losses of $2,806 for the three months
ended December 31, 2008 compared to $2,338 for the same period in
2007.  The Company’s net loss is attributable to a lack of business
and ongoing professional costs associated with preparing the Company’s public
reports.





Liquidity
and Capital Resources





At
December 31, 2008, assets consisted of $1,077 in cash.  Liabilities
consisted of $2,744 in accounts payable, $1,652 in accrued interest, a note
payable of $2,105, and $11,000 in notes payable to two stockholders,
for total liabilities of $17,501, leaving the Company without any working
capital.





Since
2007, the Company has borrowed money from stockholders of the
Company.  At December 31, 2008 the outstanding balance is
$11,000.  The notes are unsecured, bear interest at 8% and are
convertible into common stock at $.025 per share.





Currently,
the Company has no material commitments for capital
expenditures.  Management anticipates that operating expenses for the
next twelve months will be approximately $5,000 to $7,000.  Management
understands that it does not have sufficient cash to meet its immediate
operational needs and will require additional capital to cover ongoing operating
expenses.  Management may attempt to raise additional capital for its
current operational needs through loans from its officers or shareholders, debt
financing, equity financing or a combination of financing
options.  However, there are no existing understandings, commitments
or agreements for such an infusion; nor can there be assurances to that
effect.








ITEM 3.
QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK




Not
Required by smaller reporting companies.






-11-




ITEM 4T.
CONTROLS AND PROCEDURES





Evaluation
of Disclosure Controls and Procedures. Our management, with the participation of
our president/chief financial officer, carried out an evaluation of the
effectiveness of our "disclosure controls and procedures" (as defined in the
Securities Exchange Act of 1934 (the "Exchange Act") Rules 13a-15(e) and
15-d-15(e)) as of the end of our last fiscal quarter, December 31, 2008, (the
"Evaluation Date"). Based upon that evaluation, our president/chief financial
officer concluded that, as of the Evaluation Date, our disclosure controls and
procedures are effective to ensure that information required to be disclosed by
us in the reports that we file or submit under the Exchange Act (i) is recorded,
processed, summarized and reported, within the time periods specified in the
SEC's rules and forms and (ii) is accumulated and communicated to our
management, including our president and our chief financial officer, as
appropriate to allow timely decisions regarding required
disclosure.





Changes
in Internal Control Over Financial Reporting. There were no changes in our
internal controls over financial reporting that occurred during our last fiscal
quarter (ended December 31, 2008) that materially affected, or are reasonably
likely to materially affect, our internal control over financial
reporting.










PART
2 - OTHER  INFORMATION





ITEM 6.
EXHIBITS AND REPORTS ON FORM 8-K





(a)  Exhibits





Exhibit
31.1    Rule 13a-14(a)/15d-14(a) Certification.









(b)  Reports
on Form 8-K.





There
were no reports filed on Form 8-K during the period covered by this
report.





* The
Exhibit attached to this Form 10-Q shall not be deemed "filed" for purposes of
Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act") or
otherwise subject to liability under that section, nor shall it be deemed
incorporated by reference in any filing under the Securities Act of 1933, as
amended, or the Exchange Act, except as expressly set forth by specific
reference in such filing.





-12-





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 there unto
duly authorized.





Yummies,
      Inc.[Registrant]S/ Dianne Hatton-WardDianne
      Hatton-WardPresident
      & Treasurer


February
13, 2009








-13-