**U. S. 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 third quarter ended March 31, 2009**

**o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

**For the transition period from ____________ to____________**

***Commission File Number: 000-49671***

**BEAR LAKE RECREATION, INC.**

(Exact name of issuer as specified in its charter)

 

 

Nevada

87-0620495

(State or Other Jurisdiction of

(I.R.S. Employer I.D. No.)

incorporation or organization)

 

 

 

4685 S. Highland Drive, Suite #202 

Salt Lake City, Utah 84117

(Address of Principal Executive Offices)

 

(801) 278-9424

(Issuer’s Telephone Number, Including Area Code)

 

Check 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 (the “Exchange Act”) during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No o

 

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

 

Large accelerated filer o

Accelerated filer o

Non-accelerated filer o

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 o

 

1

**APPLICABLE ONLY TO ISSUER INVOLVED IN BANKRUPTCY**

**PROCEEDINGS DURING THE PRECEDING FIVE YEARS**

 

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

 

Not applicable.

 

Indicate the number of shares outstanding of each of the Registrant’s classes of common equity, as of the latest practicable date.

 

The number of shares outstanding of each of the Registrant’s classes of common equity, as of the latest practicable date:

 

 

 

 

Class

 

Outstanding as of May 6, 2009

Common Capital Voting Stock, $0.001 par value per share

 

1,249,816 shares

 

**FORWARD LOOKING STATEMENTS**

 

This Quarterly Report on Form 10-Q, Financial Statements and Notes to Financial Statements contains forward-looking statements that discuss, among other things, future expectations and projections regarding future developments, operations and financial conditions. All forward-looking statements are based on management’s existing beliefs about present and future events outside of management’s control and on assumptions that may prove to be incorrect. If any underlying assumptions prove incorrect, our actual results may vary materially from those anticipated, estimated, projected or intended. 

 

**PART I - FINANCIAL STATEMENTS**

 

**Item 1. Financial Statements.**

 

March 31, 2009

**C O N T E N T S**

 

Condensed Balance Sheets

3

Condensed Statements of Operations

4

Condensed Statements of Cash Flows

5

Notes to Condensed Financial Statements

6

 

 

2

**Bear Lake Recreation, Inc.**

**(A Development Stage Company)**

**Condensed Balance Sheets**

**March 31, 2009 and June 30, 2008**

 

 

 

 

**03/31/2009**

 

 

 

**6/30/2008**

 

 

 

**(Unaudited)**

 

 

 

**(Audited)**

 

**ASSETS**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Total Assets**

 

$

— 

 

 

 

$

— 

 

 

 

 

 

 

 

 

 

 

 

**LIABILITIES AND STOCKHOLDERS' DEFICIT**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Liabilities

 

 

 

 

 

 

 

 

 

Current Liabilities

 

 

 

 

 

 

 

 

 

Accounts Payable

 

$

— 

 

 

 

$

— 

 

Related Party Payable

 

 

53,192 

 

 

 

 

44,367 

 

Total Current Liabilities

 

 

53,192 

 

 

 

 

44,367 

 

**Total Liabilities**

 

 

53,192 

 

 

 

 

44,367 

 

 

 

 

 

 

 

 

 

 

 

**Stockholders' Deficit**

 

 

 

 

 

 

 

 

 

Preferred Stock -- 5,000,000 shares authorized having a

 

 

 

 

 

 

 

 

 

par value of $.001 per share; no shares issued

 

 

 

 

 

 

 

 

 

and outstanding

 

 

— 

 

 

 

 

— 

 

Capital Stock -- 50,000,000 shares authorized having a

 

 

 

 

 

 

 

 

 

par value of $.001 per share; 1,249,816 shares issued

 

 

 

 

 

 

 

 

 

and outstanding

 

 

1,250 

 

 

 

 

1,250 

 

Additional Paid-in Capital

 

 

82,828 

 

 

 

 

82,828 

 

Accumulated Deficit during the Development Stage

 

 

(137,270

)

 

 

 

(128,445

)

**Total Stockholders' Deficit**

 

 

(53,192

)

 

 

 

(44,367

)

**Total Liabilities and Stockholders' Deficit**

 

$

— 

 

 

 

$

— 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

See accompanying notes to financial statements.

 

3

**Bear Lake Recreation, Inc.**

**(A Development Stage Company)**

**Condensed Statements of Operations**

**For the Three and Nine Months Ended March 31, 2009 and 2008, and**

**For the Period from Inception (October 22, 1998) through March 31, 2009**

**(Unaudited)**

 

 

 

 

**For the**

 

 

**For the**

 

 

**For the**

 

 

**For the**

 

 

**From Inception**

 

 

 

**Three Months**

 

 

**Three Months**

 

 

**Nine Months**

 

 

**Nine Months**

 

 

**(October 22,**

 

 

 

**Ended**

 

 

**Ended**

 

 

**Ended**

 

 

**Ended**

 

 

**1998) Through**

 

 

 

**March 31,**

 

 

**March 31,**

 

 

**March 31,**

 

 

**March 31,**

 

 

**March 31,**

 

 

 

**2009**

 

 

**2008**

 

 

**2009**

 

 

**2008**

 

 

**2009**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Revenues**

 

$

— 

 

 

$

— 

 

 

$

— 

 

 

$

— 

 

 

$

1,396 

 

**Cost of Goods Sold**

 

 

— 

 

 

 

— 

 

 

 

— 

 

 

 

— 

 

 

 

(707

)

**Gross Profit**

 

 

— 

 

 

 

— 

 

 

 

— 

 

 

 

— 

 

 

 

689 

 

General and Administrative Expenses

 

 

1,200 

 

 

 

858 

 

 

 

8,825 

 

 

 

5,709 

 

 

 

118,248 

 

**Net Income (Loss) from Operations**

 

 

(1,200

)

 

 

(858

)

 

 

(8,825

)

 

 

(5,709

)

 

 

(117,559

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Other Income (Expense)**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Write off of inventory

 

 

— 

 

 

 

— 

 

 

 

— 

 

 

 

— 

 

 

 

(10,645

)

Loss on Sale of Assets

 

 

— 

 

 

 

— 

 

 

 

— 

 

 

 

— 

 

 

 

(9,066

)

**Total Other Income (Expense)**

 

 

— 

 

 

 

— 

 

 

 

— 

 

 

 

— 

 

 

 

(19,711

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Net Loss Before Taxes**

 

 

(1,200

)

 

 

(858

)

 

 

(8,825

)

 

 

(5,709

)

 

 

(137,270

)

Provision for Income Taxes

 

 

— 

 

 

 

— 

 

 

 

— 

 

 

 

— 

 

 

 

— 

 

**Net Loss**

 

$

(1,200

)

 

$

(858

)

 

$

(8,825

)

 

$

(5,709

)

 

$

(137,270

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Loss Per Share - Basic and Diluted**

 

$

(0.01

)

 

$

(0.01

)

 

$

(0.01

)

 

$

(0.01

)

 

$

(0.17

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Weighted Average Shares Outstanding -**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Basic and Diluted**

 

 

1,249,816 

 

 

 

1,249,816 

 

 

 

1,249,816 

 

 

 

1,249,816 

 

 

 

795,675 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

See accompanying notes to financial statements.

 

4

**Bear Lake Recreation, Inc.**

**(A Development Stage Company)**

**Condensed Statements of Cash Flows**

**For the Nine Months Ended March 31, 2009 and 2008, and**

**For the Period from Inception (October 22, 1998) through March 31, 2009**

**(Unaudited)**

 

 

 

**For the**

 

 

**For the**

 

 

**From Inception**

 

 

 

**Nine Months**

 

 

**Nine Months**

 

 

**(October 22,**

 

 

 

**Ended**

 

 

**Ended**

 

 

**1998) Through**

 

 

 

**March 31,**

 

 

**March 31,**

 

 

**March 31,**

 

 

 

**2009**

 

 

**2008**

 

 

**2009**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Cash Flows From Operating Activities**

 

 

 

 

 

 

 

 

 

 

 

 

Net Income (Loss)

 

$

(8,825

)

 

$

(5,709

)

 

$

(137,270

)

Adjustments to reconcile net income (loss) to

 

 

 

 

 

 

 

 

 

 

 

 

net cash provided by operating activities:

 

 

 

 

 

 

 

 

 

 

 

 

Depreciation and Amortization

 

 

— 

 

 

 

— 

 

 

 

4,799 

 

Shares issued for services

 

 

— 

 

 

 

— 

 

 

 

3,000 

 

Loss on disposal of equipment

 

 

— 

 

 

 

— 

 

 

 

9,066 

 

Write off of related party receivable

 

 

— 

 

 

 

— 

 

 

 

1,000 

 

Write off of Website development costs

 

 

— 

 

 

 

— 

 

 

 

8,877 

 

Write off of inventory

 

 

— 

 

 

 

— 

 

 

 

10,645 

 

Decrease / (Increase) - Inventory

 

 

— 

 

 

 

— 

 

 

 

(10,645

)

Increase / (Decrease) - Accounts Payable

 

 

— 

 

 

 

— 

 

 

 

— 

 

Increase / (Decrease) - Related Party Payables

 

 

8,825 

 

 

 

5,709 

 

 

 

53,192 

 

**Net Cash From Operating Activities**

 

 

— 

 

 

 

— 

 

 

 

(57,336

)

 

 

 

 

 

 

 

 

 

 

 

 

 

**Cash Flows From Investing Activities**

 

 

 

 

 

 

 

 

 

 

 

 

Purchase of property and equipment

 

 

— 

 

 

 

— 

 

 

 

(12,433

)

Website development costs

 

 

— 

 

 

 

— 

 

 

 

(10,309

)

**Net Cash From Investing Activities**

 

 

— 

 

 

 

— 

 

 

 

(22,742

)

 

 

 

 

 

 

 

 

 

 

 

 

 

**Cash Flows from Financing Activities**

 

 

 

 

 

 

 

 

 

 

 

 

Stock offering costs

 

 

— 

 

 

 

— 

 

 

 

(6,072

)

Related-party receivable

 

 

— 

 

 

 

— 

 

 

 

(1,000

)

Proceeds from the issuance of common stock

 

 

— 

 

 

 

— 

 

 

 

87,150 

 

**Net Cash From Financing Activities**

 

 

— 

 

 

 

— 

 

 

 

80,078 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Net Increase In Cash**

 

 

— 

 

 

 

— 

 

 

 

— 

 

**Beginning Cash Balance**

 

 

— 

 

 

 

— 

 

 

 

— 

 

**Ending Cash Balance**

 

$

— 

 

 

$

— 

 

 

$

— 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

**Supplemental Disclosure of Cash Flow Information:**

 

 

 

 

 

 

 

 

 

 

 

 

Cash paid during the year for interest

 

 

— 

 

 

 

— 

 

 

$

— 

 

Cash paid during the year for income taxes

 

 

— 

 

 

 

— 

 

 

$

— 

 

 

 

See accompanying notes to financial statements.

 

5

**Bear Lake Recreation, Inc.**

**(A Development Stage Company)**

**Notes to Condensed Financial Statements**

**March 31, 2009**

**(Unaudited)**

 

**NOTE 1 BASIS OF PRESENTATION**

 

The accompanying financial statements have been prepared without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. The interim financial statements reflect all adjustments, consisting of normal recurring adjustments which, in the opinion of management, are necessary to present a fair statement of the results for the period. 

 

Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended June 30, 2008. The results of operations for the period ended March 31, 2009, are not necessarily indicative of the operating results for the full year. 

 

**NOTE 2 LIQUIDITY/GOING CONCERN**

 

The Company does not have significant assets, nor has it established operations, and has accumulated losses since inception. These factors raise substantial doubt about the Company’s ability to continue as a going concern. It is the intent of the Company to seek a merger with an existing, well-capitalized operating company. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. 

 

**NOTE 3 RELATED PARTY TRANSACTIONS**

 

The Company had expenses paid in its behalf by a shareholder in the amount of $1,870 during the quarter. The balance due the shareholder is $53,192 as of March 31, 2009. The unsecured loan bears no interest and is due on demand.

 

**NOTE 4 RECENT ACCOUNTING PRONOUNCEMENTS**

 

In February 2007, the FASB issued SFAS No. 159, The Fair Value Option for Financial Assets and Liabilities – Including an amendment of FASB Statement No. 115 (“SFAS 159”).  SFAS 159 allows entities the option to measure eligible financial instruments at fair value as of specified dates. Such election, which may be applied on an instrument by instrument basis, is typically irrevocable once elected.  The Company elected not to measure any additional financial assets or liabilities at fair value at the time SFAS 159 was adopted on July 1, 2008.  As a result, implementation of SFAS 159 had no impact on the Company’s condensed financial statements. 

 

In December 2007, the FASB issued SFAS No. 141 (revised 2007), Business Combinations (“SFAS 141R”) and SFAS No. 160, Noncontrolling Interests in Consolidated Financial Statements, an amendment of Accounting Research Bulletin No. 51(“SFAS 160”). SFAS No. 141R requires an acquirer to measure the identifiable assets acquired, the liabilities assumed and any noncontrolling interest in the acquiree at their fair values on the acquisition date, with goodwill being the excess value over the net identifiable assets acquired.  SFAS No. 160 clarifies that a noncontrolling interest in a subsidiary should be reported as equity in the consolidated financial statements. The calculation of earnings per share will continue to be based on income amounts attributable to the parent. SFAS No. 141R and SFAS No. 160 are effective for financial statements issued for fiscal years beginning after December 15,2008.  Early adoption is prohibited.  The Company has not yet determined the effect on its financial statements, if any, upon adoption of SFAS No. 141R or SFAS No. 160. 

 

6

In March 2008, the FASB issued SFAS No. 161, Disclosures about Derivative Instruments and Hedging Activities, an amendment of FASB Statement No. 133 (“SFAS 161”). SFAS 161 requires enhanced disclosures about an entity’s derivative instruments and hedging activities including: (1) how and why an entity uses derivative instruments; (2) how derivative instruments and related hedged items are accounted for under SFAS 133 and its related interpretations; and (3) how derivative instruments and related hedged items affect an entity’s financial position, financial performance and cash flows. SFAS 161 is effective for financial statements issued for fiscal years and interim periods beginning after November 15, 2008, with earlier application encouraged. The Company has no derivative instruments so the adoption of SFAS 161 is not expected to have any impact on the Company’s financialstatements and it does not intend to adopt this standard early.

 

In May 2008 the FASB released SFAS No 162, The Hierarchy of Generally Accepted Accounting Principles.  SFAS 162 identifies the sources of accounting principles and the framework for selecting the principles to be used in the preparation of financial statements of nongovernmental entities that are presented in conformity with generally accepted accounting principles (“GAAP”) in the United States (the “GAAP hierarchy”).  FASB believes that the GAAP hierarchy should be directed to entities because it is the entity, not its auditor, that is responsible for selecting accounting principles for financial statements that are presented in conformity with GAAP.  Accordingly, FASB concluded that the GAAP hierarchy should reside in the accounting literature established by the FASB and issued this Statement to achieve that result.  SFAS 162 becomes effective 60 days following the SEC’s approvalof the Public Accounting Oversight Board amendment to AU Section 411.  

 

In May 2008, the FASB issued SFAS No. 163, Accounting for Financial Guarantee Insurance Contracts - an interpretation of FASB Statement No. 60 (“SFAS 163”).  SFAS 163 clarifies how Statement 60 applies to financial guarantee insurance contracts, including the recognition and measurement of premium revenue and claim liabilities. This Statement also requires expanded disclosures about financial guarantee insurance contracts.  SFAS 163 is effective for fiscal years beginning on or after December 15, 2008, and interim periods within those fiscal years. The Company does not expect that the adoption of SFAS 163 will have a material impact on its financial statements.

 

The Company has reviewed all other recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on its results of operation, financial position or cash flows.  Based on that review, the Company believes that none of these pronouncements will have a significant effect on its financial statements

 

****

 

7

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

 

**Forward-looking Statements**

 

Statements made in this Quarterly Report which are not purely historical are forward-looking statements with respect to the goals, plan objectives, intentions, expectations, financial condition, results of operations, future performance and our business, including, without limitation, (i) our ability to raise capital, and (ii) statements preceded by, followed by or that include the words “may,” “would,” “could,” “should,” “expects,” “projects,” “anticipates,” “believes,” “estimates,” “plans,” “intends,” “targets” or similar expressions.

 

Forward-looking statements involve inherent risks and uncertainties, and important factors (many of which are beyond our control) that could cause actual results to differ materially from those set forth in the forward-looking statements, including the following, general economic or industry conditions, nationally and/or in the communities in which we may conduct business, changes in the interest rate environment, legislation or regulatory requirements, conditions of the securities markets, our ability to raise capital, changes in accounting principles, policies or guidelines, financial or political instability, acts of war or terrorism, other economic, competitive, governmental, regulatory and technical factors affecting our current or potential business and related matters.

 

Accordingly, results actually achieved may differ materially from expected results in these statements.  Forward-looking statements speak only as of the date they are made.  We do not undertake, and specifically disclaim, any obligation to update any forward-looking statements to reflect events or circumstances occurring after the date of such statements.

 

**Plan of Operations**

 

Our Company’s plan of operation for the next 12 months is to: (i) consider guidelines of industries in which our Company may have an interest; (ii) adopt a business plan regarding engaging in business in any selected industry; and (iii) to commence such operations through funding and/or the acquisition of a going concern engaged in any industry selected.

 

During the next 12 months, our only foreseeable cash requirements will relate to maintaining our good standing; the payment of our Securities and Exchange Commission and the Exchange Act reporting filing expenses, including associated legal and accounting fees; costs incident to reviewing or investigating any potential business venture; and maintaining our good standing as a corporation in our state of organization.  Because a principal shareholder has been paying all of the operating expenses, management does not anticipate that we will have to raise additional funds during the next 12 months.

 

Our common stock currently trades on the Over-the-Counter Bulletin Board (OTCBB) under the symbol BLKE.OB.

 

**Results of Operations**

 

**Three Months Ended March 31, 2009 Compared to Three Months Ended March 31, 2008**

 

We had no operations during the quarterly period ended March 31, 2009, nor do we have operations as of the date of this filing.  In the quarterly period ended March 31, 2009, we had sales of $0, compared to the quarterly period ended March 31, 2008, with sales of $0. General and administrative expenses were $1,200 for the March 31, 2009, period compared to $858 for the March 31, 2008, period. General and administrative expenses for the three months ended March 31, 2009, were comprised mainly of accounting and transfer fees, and the increased general and administrative expenses for the 2009 quarterly period over the 2008 quarterly period was limited to increased accounting costs. We had a net loss of $1,200 for the March 31, 2009, period compared to a net loss of $858 for the March 31, 2008, period.

 

****

 

8

**Nine Months Ended March 31, 2009 Compared to Nine Months Ended March 31, 2008**

 

We had no operations during the nine month period ended March 31, 2009, nor do we have operations as of the date of this filing.  General and administrative expenses were $8,825 for the March 31, 2009, period compared to $5,709 for the March 31, 2008, period.  General and administrative expenses for the nine months ended March 31, 2009, were comprised mainly of accounting, legal and operating fees.  We had a net loss of $8,825 for the March 31, 2009, period compared to a net loss of $5,709 for the March 31, 2008, period.

 

**Liquidity and Capital Requirements**

 

We had no cash or cash equivalents on hand. If additional funds are required, such funds may be advanced by management or shareholders as loans to us.  During the quarterly period ended March 31, 2009, expenses were paid by a principal shareholder in the amount of $1,870, and during the quarterly period ended March 31, 2008, additional expenses paid by a principal shareholder totaled $858. The aggregate amount of $53,192 is outstanding as of March 31, 2009, is non-interest bearing, unsecured and due on demand. Because we have not identified any acquisition or venture, it is impossible to predict the amount of any such loan.

 

**Off-balance Sheet Arrangements**

 

None; not applicable

 

**Item 3.  Quantitative and Qualitative Disclosures About Market Risk.**

 

Not required.

 

**Item 4(T).  Controls and Procedures.**

 

**Evaluation of Disclosure Controls and Procedures**

 

Disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in rules and forms adopted by the Securities and Exchange Commission, and that such information is accumulated and communicated to management, including the President and Secretary, to allow timely decisions regarding required disclosures. 

 

Under the supervision and with the participation of our management, including our President and Secretary, we evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act).  Based upon that evaluation, our President and Secretary concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were effective.

 

**Changes in Internal Control Over Financial Reporting**

 

During the most recent fiscal quarter covered by this Quarterly Report, there has been no change in our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

 

**PART II - OTHER INFORMATION**

 

**Item 1. Legal Proceedings**

 

None; not applicable. 

 

**Item 1A. Risk Factors**

 

Not required.

 

9

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

 

None; not applicable.

 

**Item 3. Defaults Upon Senior Securities**

 

None; not applicable. 

 

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

 

None; not applicable. 

 

**Item 5. Other Information**

 

None; not applicable.

 

**Item 6. Exhibits**

 

(a) Exhibits

 

All Sarbanes-Oxley Certifications follow the signature line at the end of this Quarterly Report.

 

(b) Reports on Form 8-K

 

None.

**SIGNATURES**

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

 

**BEAR LAKE RECREATION, INC.**

**(Issuer)**

 

*Date:***

*05/06/09***

* *

*By:***

*/s/Wayne Bassham***

* *

* *

* *

* *

*Wayne Bassham, President and Director***

 

 

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, this Quarterly Report has also been signed below by the following person on behalf of the Registrant and in the capacities and on the dates indicated.

 

 

*Date:***

*05/06/09***

* *

*By:***

*/s/Todd Albiston***

* *

* *

* *

* *

*Todd Albiston, Secretary and Director***

 

 

10