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 March 31,
2009
 
 (  )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 Alarge
accelerated filer@, @accelerated
filer@,
and Asmaller
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 March 31, 2009
 Common  Stock,
$0.001                                                           2,505,000
 
 
  
  INDEX
 
  .
                                                            
                                                            
                                                            PageNumberPART
      IITEM
      1.
                                                            Financial
      Statements (unaudited)
                                                            4Balance
      Sheets
                                                            5March 31, 2009 and September 30, 2008Statements
      of Operations
                                                            6For
      the three and six  months ended March 31, 2009 and 2008 and the
      period June 10, 1998 to March 31, 2009Statements
      of Cash Flows
                                                            7For the three and six  months ended March 31, 2009 and 2008 and
      the period June 10, 1998  to March 31, 2009Notes
      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
                                                            12ITEM
      4T.
                                                            Controls
      and Procedures
                                                            12PART
      II.ITEM
      6.
                                                            Exhibits
      and Reports on 8K
                                                            12Signatures
                                                            
                                                            13
 
  
  PART
I - FINANCIAL INFORMATION
 
  
 
 ITEM
1.   FINANCIAL STATEMENTS
 
 
 
 
 The
accompanying balance sheets of Yummies, Inc.  ( development stage
company)  at March 31, 2009 and September 30, 2008, and the
related  statements of operations for the three and
six  months ended March 31, 2009 and 2008 and the period June 10,
1998  to March 31, 2009 , and statements of cash flows for the three
and six  months ended March 31, 2009 and 2008 and the period June 10,
1998  to March 31, 2009  have been prepared by the
Company=s 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 March 31, 2009, 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
 MARCH 31,
2009 AND SEPTEMBER 30, 2008
 
 
 March
      31,
                                                                                                                  
                                                                                                                  
                                                                                                                  September
      30,2009
                                                                                                                  
                                                                                                                  
                                                                                                                  2008AssetsCurrent
      Assets:Cash
                                                                                                                  
                                                                                                                  $
                                                                                                                  804
                                                                                                                  
                                                                                                                  
                                                                                                                  $
                                                                                                                  4,778Total current assets
                                                                                                                  
                                                                                                                  
                                                                                                                  804
                                                                                                                  
                                                                                                                  
                                                                                                                  
                                                                                                                  4,778Total Assets
                                                                                                                  
                                                                                                                  $
                                                                                                                  804
                                                                                                                  
                                                                                                                  
                                                                                                                  $
                                                                                                                  4,778Liabilities
      and Stockholders' EquityCurrent
      Liabilities:Accounts payable
                                                                                                                  
                                                                                                                  $
                                                                                                                  3,144
                                                                                                                  
                                                                                                                  
                                                                                                                  $
                                                                                                                  3,901Interest payable
                                                                                                                  
                                                                                                                  
                                                                                                                  420
                                                                                                                  
                                                                                                                  
                                                                                                                  
                                                                                                                  336Interest payable, stockholders
                                                                                                                  
                                                                                                                  
                                                                                                                  1,494
                                                                                                                  
                                                                                                                  
                                                                                                                  
                                                                                                                  1,054Note payable
                                                                                                                  
                                                                                                                  
                                                                                                                  2,105
                                                                                                                  
                                                                                                                  
                                                                                                                  
                                                                                                                  2,105Notes payable, stockholders
                                                                                                                  
                                                                                                                  
                                                                                                                  11,000
                                                                                                                  
                                                                                                                  
                                                                                                                  
                                                                                                                  11,000Total current liabilities
                                                                                                                  
                                                                                                                  
                                                                                                                  18,163
                                                                                                                  
                                                                                                                  
                                                                                                                  
                                                                                                                  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
                                                                                                                  
                                                                                                                  
                                                                                                                  
                                                                                                                  1,987Deficit accumulated during the development
      stage
                                                                                                                  
                                                                                                                  
                                                                                                                  (31,851
                                                                                                                  )
                                                                                                                  
                                                                                                                  
                                                                                                                  (28,110
                                                                                                                  )Total Stockholders' Equity
                                                                                                                  
                                                                                                                  
                                                                                                                  (17,359
                                                                                                                  )
                                                                                                                  
                                                                                                                  
                                                                                                                  (13,618
                                                                                                                  )Total Liabilities and Stockholders' Equity
                                                                                                                  
                                                                                                                  $
                                                                                                                  804
                                                                                                                  
                                                                                                                  
                                                                                                                  $
                                                                                                                  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
                                                                                                              
                                                                                                              
                                                                                                              For
      the
                                                                                                              
                                                                                                              
                                                                                                              For
      the
                                                                                                              
                                                                                                              
                                                                                                              June
      10, 1998Three
      Months
                                                                                                              
                                                                                                              
                                                                                                              Three
      Months
                                                                                                              
                                                                                                              
                                                                                                              Six
      Months
                                                                                                              
                                                                                                              
                                                                                                              Six
      Months
                                                                                                              
                                                                                                              
                                                                                                              (Inception)Ended
                                                                                                              
                                                                                                              
                                                                                                              Ended
                                                                                                              
                                                                                                              
                                                                                                              Ended
                                                                                                              
                                                                                                              
                                                                                                              Ended
                                                                                                              
                                                                                                              
                                                                                                              ThroughMarch
      31,
                                                                                                              
                                                                                                              
                                                                                                              March
      31,
                                                                                                              
                                                                                                              
                                                                                                              March
      31,
                                                                                                              
                                                                                                              
                                                                                                              March
      31,
                                                                                                              
                                                                                                              
                                                                                                              March
      31,2009
                                                                                                              
                                                                                                              
                                                                                                              2008
                                                                                                              
                                                                                                              
                                                                                                              2009
                                                                                                              
                                                                                                              
                                                                                                              2008
                                                                                                              
                                                                                                              
                                                                                                              2009Revenues
                                                                                                              
                                                                                                              $
                                                                                                              --
                                                                                                              
                                                                                                              
                                                                                                              $
                                                                                                              --
                                                                                                              
                                                                                                              
                                                                                                              $
                                                                                                              --
                                                                                                              
                                                                                                              
                                                                                                              $
                                                                                                              --
                                                                                                              
                                                                                                              
                                                                                                              $
                                                                                                              --Expenses,
      generaland administrative
                                                                                                              
                                                                                                              
                                                                                                              673
                                                                                                              
                                                                                                              
                                                                                                              
                                                                                                              629
                                                                                                              
                                                                                                              
                                                                                                              
                                                                                                              3,217
                                                                                                              
                                                                                                              
                                                                                                              
                                                                                                              2,805
                                                                                                              
                                                                                                              
                                                                                                              
                                                                                                              29,937Operating loss
                                                                                                              
                                                                                                              
                                                                                                              (673
                                                                                                              )
                                                                                                              
                                                                                                              
                                                                                                              (629
                                                                                                              )
                                                                                                              
                                                                                                              
                                                                                                              (3,217
                                                                                                              )
                                                                                                              
                                                                                                              
                                                                                                              (2,805
                                                                                                              )
                                                                                                              
                                                                                                              
                                                                                                              (29,937
                                                                                                              )Other
      income (expense)Interest expense
                                                                                                              
                                                                                                              
                                                                                                              (262
                                                                                                              )
                                                                                                              
                                                                                                              
                                                                                                              (228
                                                                                                              )
                                                                                                              
                                                                                                              
                                                                                                              (524
                                                                                                              )
                                                                                                              
                                                                                                              
                                                                                                              (390
                                                                                                              )
                                                                                                              
                                                                                                              
                                                                                                              (1,914
                                                                                                              )Net loss
                                                                                                              
                                                                                                              $
                                                                                                              (935
                                                                                                              )
                                                                                                              
                                                                                                              $
                                                                                                              (857
                                                                                                              )
                                                                                                              
                                                                                                              $
                                                                                                              (3,741
                                                                                                              )
                                                                                                              
                                                                                                              $
                                                                                                              (3,195
                                                                                                              )
                                                                                                              
                                                                                                              $
                                                                                                              (31,851
                                                                                                              )Net
      loss per share
                                                                                                              
                                                                                                              $
                                                                                                              --
                                                                                                              
                                                                                                              
                                                                                                              $
                                                                                                              --
                                                                                                              
                                                                                                              
                                                                                                              $
                                                                                                              --
                                                                                                              
                                                                                                              
                                                                                                              $
                                                                                                              --
                                                                                                              
                                                                                                              
                                                                                                              $
                                                                                                              (.01
                                                                                                              )
 
 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, 1998Six
      Months
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            Six
      Months
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            (Inception)Ended
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            Ended
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            ThroughMarch
      31,
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            March
      31,
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            March
      31,2009
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            2008
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            2009Cash
      flows from operating activities:Net loss
                                                                                                                                            
                                                                                                                                            $
                                                                                                                                            (3,741
                                                                                                                                            )
                                                                                                                                            
                                                                                                                                            $
                                                                                                                                            (3,195
                                                                                                                                            )
                                                                                                                                            
                                                                                                                                            $
                                                                                                                                            (31,851
                                                                                                                                            )Adjustment
      to reconcile netloss to cash provided by operating
      activities:Increase
      (decrease) in accounts payable and interest payable
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            (233
                                                                                                                                            )
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            (74
                                                                                                                                            )
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            5,058Expenses
      paid directly by shareholder
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            --
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            --
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            2,463Accounts
      payable converted into notepayable
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            --
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            --
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            2,105Net
      cash used byoperating activities
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            (3,974
                                                                                                                                            )
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            (3,269
                                                                                                                                            )
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            (22,225
                                                                                                                                            )Cash
      flows frominvesting activities
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            --
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            --
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            --Cash
      flows fromfinancing activities:Issuance
      of common  Stock
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            --
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            --
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            12,029Proceeds from note  payable
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            --
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            5,000
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            11,000Net
      cash provided byfinancing activities
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            --
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            5,000
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            23,029Net
      increase (decrease) in cash
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            (3,974
                                                                                                                                            )
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            1,731
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            804Cash,
      beginning of period
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            4,778
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            3,499
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            --Cash,
      end of period
                                                                                                                                            
                                                                                                                                            $
                                                                                                                                            804
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            $
                                                                                                                                            5,230
                                                                                                                                            
                                                                                                                                            
                                                                                                                                            $
                                                                                                                                            804Interest
      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 is $2,105 at March
31, 2009 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.
  8
  Notes to Financial
Statements - Continued
 
 3. Notes Payable,
Stockholders
 
 Stockholder
notes payable consist of the following at March 31, 2009 and September 30,
2008:
 March
      31,
                                                    
                                                    
                                                    September
      30,2009
                                                    
                                                    
                                                    2008Note
      payable to an individual, also a stockholder of the
    Company,interest
      is being charged at 8% the note is unsecured and due onFebruary
      9, 2008. The note principal and accrued interestis
      convertible into common stock at $.025 per share.
                                                    
                                                    $
                                                    6,000
                                                    
                                                    
                                                    $
                                                    6,000Note
      payable to an individual also a stockholder and director of
      theCompany,
      interest is being charged at 8%, the note is unsecured anddue
      on January 10, 2009. The note principal and accrued interest
      isconvertible
      into common stock at $.025 per share.
                                                    
                                                    
                                                    5,000
                                                    
                                                    
                                                    
                                                    5,000$
                                                    11,000
                                                    
                                                    
                                                    $
                                                    11,000
  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.
  9
  Notes to Financial
Statements - Continued
 
 
 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.
  7.Going
Concern
 
 As shown
in the accompanying financial statements, the Company incurred a net loss of
$3,741 during the six months ended March 31, 2009 and accumulated losses of
$31,851 since inception at June 10, 1998. The Company=s current
liabilities exceed its current assets by $17,359 at March 31, 2009. 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
and six month  Period Ended March 31, 2009 and 2008
 
 The
Company did not generate any revenue during the three and six  months
ended March 31, 2009 and 2008.
 
 General
and administrative expenses were $673 and $3,217, respectively,  for
the three and six  months ended March 31, 2009, compared to general
and administrative expenses of $629 and $2,805, respectively, for the same
period in 2008.  Interest expense was $262 and $524, respectively for the
three and six  months ended March 31, 2009 compared to $228 and $390,
respectively, for the same period in 2008. Expenses were largely due to
accounting, legal and other professional costs. As a result of the foregoing,
the Company realized net losses of $935 and $3,741, respectively, for the three
and six  months ended March 31, 2009 compared to $857 and $3,195,
respectively, for the same period in 2008.  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 March
31, 2009, assets consisted of $804 in cash.  Liabilities consisted of
$3,144 in accounts payable, $1,914 in accrued interest, a note payable of
$2,105, and $11,000 in notes payable to two stockholders, for total liabilities
of $18,163, leaving the Company without any working capital.
 
 Since
2008, the Company has borrowed money from stockholders of the Company.  At
March 31, 2009 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.
  11
 
 ITEM
3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
 
  
 Not
Required by smaller reporting companies.
 
  
 
 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, March 31, 2009, (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 March 31, 2009) 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.
 Exhibit
32.1    Certification by the Chief Executive Officer/Acting
Chief FinancialOfficer Relating to a Periodic Report Containing
FinancialStatements.*
 
 (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-WardPresident
      & Treasurer
 May 7 ,
2009
   13