10-K 1 vita10k.htm 

**UNITED STATES**

**SECURITIES AND EXCHANGECOMMISSION**

**Washington, D.C. 20549**

**Form 10 - K**

(Mark One)

[ x ]    ANNUAL REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIES EXCHANGEACT OF 1934

For the Fiscal Period year ended July 31, 2009

[    ]    TRANSITION REPORT UNDER SECTION 13 OR 15 (d) OF THE SECURITIESEXCHANGE ACT OF 1934

For the transition period from ______________ to ___________________

 

Commission file number: **333-136981**

**Vita Spirits Corp.**

**----------------------------------------------**

(Exact name of small businessissuer as specified in its charter)

| **Nevada**
**N/A**
			(State or other jurisdiction of incorporation or organization)
(IRS			Employer Number)
**Post Office 020, Lu YuanDistrict**

**Chang Chun, Ji Lin**

**Chang Chun, China, 130062**

----------------------------------------------------------

(Address of principal executiveoffice)

**604 269-6622**

----------------------------------

(Issuer's telephone number)

**formerly known as Revo VenturesInc.**

**Suite 201, 2400 W. Cypress CreekRoadFt. Lauderdale FL 33309 -----------------**

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

 

Indicate by check mark if the registrant is a well-known seasoned issuer, asdefined in Rule 405 of the Securities Act:

Yes o No x

Indicate by check mark if the registrant is not required to file reportspursuant to Section 13 or Section 15(d) of the Act:

Yes o No x

Indicate by check mark whether the registrant (1) has filed all reportsrequired to be filed by Section 13 or 15(d) of the Securities Exchange Act of1934 during the preceding 12 months (or for such shorter period that theregistrant was required to file such reports), and (2) has been subject to suchfiling requirements for the past 90 days:

Yes x No o

Indicate by check mark if disclosure of delinquent filers pursuant to Item405 of Regulation S-K is not contained herein, and will not be contained, to thebest of the registrant's knowledge, in definitive proxy or informationstatements incorporated by reference in Part III of this Form 10-K or anyamendment to this Form 10-K. 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 the definitions of "large accelerated filer," "accelerated filer" and"smaller reporting company" in Rule 12b-2 of the Exchange Act:

Large accelerated filer o Accelerated filer o 

Non-accelerated filer o Smaller reporting company x 

(Do not check if a smaller reporting company) 

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

Yes x   No o

The aggregate market value of Vita Spirit's Common Stock owned bynon-affiliates as of November 11, 2009 was $157,500.

Number of shares of each class of Vita Spirit's capital stock outstanding asof November 11, 2009: 53,250,000 sharesof common stock

 

1

 

 
 
 

**VITA SPIRITS CORP.**

**(Formerly REVO VENTURES INC.)**

**FORM 10-K**

For the Fiscal Year ended July 31,2009

Table of Contents

 

*Part I*

        Item 1.        Description of Business

        Item 1A.     Risk Factors

        Item 1B.     Unresolved Staff Comments

        Item 2.        Description of Property

        Item 3.        Legal Proceedings

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

*Part II*

Item 5.      Market forRegistrant's Common Equity and Related Stockholder Matters and Issuer Purchasesof Equity Securities

Item 6.      SelectedFinancial Data

Item 7.      Management'sDiscussion and Analysis of Financial Condition and the Results of Operations

Item 7A.    Quantitative andQualitative Disclosures About Market Risk

Item 8.       FinancialStatements and Supplementary Data

                   Report ofIndependent Registered Public Accounting Firm

*Part III*

Item 9.      Changes In andDisagreements with Accountants on Accounting and Financial Disclosure

Item 9A.    Controls andProcedures

Item 9B.    OtherInformation

Item 10.     Directors,Executive Officers, Promoters and Control Persons; Compliance with Section 16(a)of the Exchange Act

Item 11.     ExecutiveCompensation

Item 12.     SecurityOwnership of Certain Beneficial Owners and Management and       RelatedStockholder Matters

Item 13.     Exhibits andFinancial Statements Schedules

Item 14.     PrincipalAccountants Fees and Services

Signatures

 

2

 
 
 

FORWARD LOOKING STATEMENTS

CERTAIN STATEMENTS IN THIS ANNUAL REPORT ON FORM 10-K, ORTHE "REPORT," ARE "FORWARD-LOOKING STATEMENTS." THESE FORWARD-LOOKING STATEMENTSINCLUDE, BUT ARE  NOT LIMITED TO, STATEMENTS ABOUT THE PLANS, OBJECTIVES,EXPECTATIONS AND INTENTIONS OF VITA SPIRITS CORP., A NEVADA CORPORATION ANDOTHER STATEMENTS CONTAINED IN THIS REPORT THAT ARE NOT HISTORICAL FACTS.FORWARD-LOOKING STATEMENTS IN THIS REPORT OR HEREAFTER INCLUDED IN OTHERPUBLICLY AVAILABLE DOCUMENTS FILED WITH THE SECURITIES AND EXCHANGE COMMISSION,OR THE "COMMISSION," REPORTS TO OUR SHAREHOLDERS AND OTHER PUBLICLY AVAILABLESTATEMENTS ISSUED OR RELEASED BY US INVOLVE KNOWN AND UNKNOWN RISKS,UNCERTAINTIES AND OTHER FACTORS WHICH COULD CAUSE OUR ACTUAL RESULTS,PERFORMANCE (FINANCIAL OR OPERATING) OR ACHIEVEMENTS TO DIFFER FROM THE FUTURERESULTS, PERFORMANCE (FINANCIAL OR OPERATING) OR ACHIEVEMENTS EXPRESSED ORIMPLIED BY SUCH FORWARD-LOOKING STATEMENTS. SUCH FUTURE RESULTS ARE BASED UPONMANAGEMENT'S BEST ESTIMATES BASED UPON CURRENT CONDITIONS AND THE MOST RECENTRESULTS OF OPERATIONS. WHEN USED IN THIS REPORT, THE WORDS "EXPECT,""ANTICIPATE," "INTEND," "PLAN," "BELIEVE," "SEEK," "ESTIMATE" AND SIMILAREXPRESSIONS ARE GENERALLY INTENDED TO IDENTIFY FORWARD-LOOKING STATEMENTS,BECAUSE THESE FORWARD-LOOKING STATEMENTS INVOLVE RISKS AND UNCERTAINTIES. THEREARE IMPORTANT FACTORS THAT COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FROMTHOSE EXPRESSED OR IMPLIED BY THESE FORWARD-LOOKING STATEMENTS, INCLUDING OURPLANS, OBJECTIVES, EXPECTATIONS AND INTENTIONS AND OTHER FACTORS.

 

 

***PART I***

**Item 1.    Description of Business**

Vita Spirits Corp.'s primary operations began in April 2006. The Companyintends to change its primary operations from an e-commerce focus to a producerof vitamin and other mineral enriched alcoholic beverages, which will bemarketed directly in China and Taiwan. As part of the change in operations, theCompany has undergone a name change from Revo Ventures Inc. to Vita SpiritsCorp. to better reflect the Company's new focus. We expect that an initial trialproduct will complete development by the end of June 2010. We currently have notadvanced beyond the business plan state from our inception until the date ofthis filing. We anticipate that in order for us to begin commercialization andretail sale of any of our intended products, we will need to raise additionalcapital. We currently do not have any specific plans to raise these funds. 

**Competition**

The alcoholic beverage market in China and Taiwan is highly fragmented andpopulated with many different developers specializing in different nichesegments. Other than a few multinational brands, most of these manufacturers aresmall in size and service only a limited amount of customers and productsegment.  

**Insurance**

Currently, we have no insurance coverage. 

**Government Regulation**

We are currently not subject to any government regulations.

**Offices**

The Company's headquarters and executive offices are located at Post Office020, Lu Yuan District, Chang Chun, Jin Lin, China, 130062. Our telephone numberis 604 269 6622.

**Employees**

We currently do not have any employees. 

**Subsidiaries**

We do not have any subsidiaries

**Bankruptcy, Receivership, or Similar Proceedings**

There has been no bankruptcy, receivership, or similar proceedings

**Patents and Trademarks**

We do not have any patents or trademarks

**Legal Proceedings**

We are not a party to any material legal proceeding, nor are any of ourofficers, directors or affiliates' a party adverse to us in any legalproceeding. 

**Item 1A:     Risk Factors**

In addition to the other information in this report and our other filingswith the SEC, you should carefully consider the risks described below. Theserisks are not the only ones facing us. Additional risks and uncertainties notpresently known to us or that we currently believe to be immaterial may alsoimpair our business operations. If any of the following risks occur, ourbusiness, financial condition or operating results could be materially andadversely affected. 

Risks associated with Vita Spirits Corp.:

1. **Our auditors have issued a going concern opinion.** This means we maynot be able to achieve our objectives and may have to suspend or ceaseoperations. Our auditors have issued a going concern opinion as at July 31,2009. This means that there is substantial doubt that we can continue as anongoing business without additional financing and/or generating profits. If weare unable to do so, we will have to cease operations and you will lose yourinvestment.

2. **Because all of our assets and our officers and directors are locatedoutside the United States of America, it may be difficult for an investor toenforce within the United States any judgments obtained against us or any of ourofficers and directors.** All of our assets are located outside of the UnitedStates and we do not currently maintain a permanent place of business within theUnited States. In addition, our directors and officers are nationals and/orresidents of countries other than the United States, and all or a substantialportion of such persons' assets are located outside the United States. As aresult, it may be difficult for an investor to effect service of process orenforce within the United States any judgments obtained against us or ourofficers or directors, including judgments predicated upon the civil liabilityprovisions of the securities laws of the United States or any state thereof. Inaddition, there is uncertainty as to whether the courts of Canada and otherjurisdictions would recognize or enforce judgments of United States courtsobtained against us or our director and officer predicated upon the civilliability provisions of the securities laws of the United States or any statethereof, or be competent to hear original actions brought in Canada or otherjurisdictions against us or our director and officer predicated upon thesecurities laws of the United States or any state thereof.

3. **Because we have only one officer and director who are responsible forour managerial and organizational structure, in the future, there may not beeffective disclosure and accounting controls to comply with applicable laws andregulations which could result in fines, penalties and assessments against us.**We have only one officer and director. He is responsible for our managerial andorganizational structure which will include preparation of disclosure andaccounting controls under the Sarbanes Oxley Act of 2002. When theses controlsare implemented, they will be responsible for the administration of thecontrols. Should they not have sufficient experience, they may be incapable ofcreating and implementing the controls which may cause us to be subject tosanctions and fines by the SEC which ultimately could cause you to lose yourinvestment.

4. **Because our sole executive officer will only be devoting limited timeto our operations, our operations could be sporadic which may result in periodicinterruptions or suspensions of operations and a lack of revenues which maycause us to cease operations.** Mr. Tie Ming Li, our sole executive officerwill only be devoting limited time to our operations. Mr. Li will be devotingapproximately twenty five hours a week to our operations. Because Mr. Li willonly be devoting limited time to our operations, our operations may be sporadicand occur at times which are convenient to Mr. Li. As a result, operations maybe periodically interrupted or suspended which could result in a lack ofrevenues and a possible cessation of operations.

5. **Because we do not maintain any insurance, if a judgment is renderedagainst us, we may have to cease operations.** We do not maintain anyinsurance and do not intend to maintain insurance in the future. Because we donot have any insurance, if we are made a party to a lawsuit, we may not havesufficient funds to defend the litigation. In the event that we do not defendthe litigation or a judgment is rendered against us, we may have to ceaseoperations.

6. **If we are not able to effectively respond to competition, our businessmay fail.** There are many small companies in Asia and around the world whichare developing similar products to our proposed business venture. Most of thesecompetitors have established businesses with an established customer base. Wewill attempt to compete against these groups by offering a much higher qualityproduct compared to our competitors products with a more customizable product.However, we cannot assure you that such a strategy will be successful, or thatcompetitors will not copy our business strategy. Our inability to achieve salesand revenues due to competition will have an adverse effect on our businessoperations and financial condition.

7. **We need to raise additional investment capital in the future in orderto commence our business operations.** If we are unable to raise the requiredinvestment capital, you may lose all of your investment in the current economicenvironment; it is extremely difficult for companies without profits orrevenues, such as us, to raise capital. We currently do not have a specific planof how we will obtain such funding; however, we anticipate that additionalfunding will be in the form of equity financing from the sale of our commonstock. In the event we are not successful in selling our common stock, we mayalso seek to obtain short-term loans from our director, although no sucharrangement has been made. At this time, we cannot provide investors with anyassurance that we will be able to raise sufficient funding from the sale of ourcommon stock or through a loan from our director to meet our initial capitalrequirement needs. If we are unable to raise the required financing, we will beunable to proceed with our business plan and you may lose your entireinvestment.

8. **Our principal shareholder controls the majority of our common stock;investors will have little control over our management or other mattersrequiring shareholder approval.** Mr. Tie MingLi currently owns 37,500,000, or approximately 70.42%, of our outstandingcommon stock if the offering is completely sold, giving him the ability tocontrol all matters submitted to our stockholders for approval and to controlour management and affairs, including the election of our directors; theacquisition or disposition of our assets, the future issuance of our shares andapproval of other significant corporate transactions. Our principal shareholdermay also have interests that differ from yours and may vote in a way with whichyou disagree and which may be adverse to your interests.

9. **Because our articles of incorporation authorize the issuance of75,000,000 shares of common stock, an investor faces the risk of having theirpercentage ownership diluted in the future.** We anticipate that anyadditional funding will be in the form of equity financing from the sale of ourcommon stock. In the future, if we do sell more common stock, your investmentcould be subject to dilution. Dilution is the difference between what you payfor your stock and the net tangible book value per share immediately after theadditional shares are sold by us. These shares may also be issued withoutsecurity holder approval and, if issued, may be granted voting powers, rights,and preferences that differ from and may be superior to those of the registeredshares.

10. **The market price for our Common Stock may be volatile.**In thefuture, there may be volatility in the market price for our Common Stock.Furthermore, the market price of our Common Stock could fluctuate substantiallyin the future in response to a number of factors, including the following:

* fluctuations in our quarterly operating results or the operating results ofour competitors;

* changes in general conditions in the economy, the financial markets, or ourindustry;

* announcements of significant acquisitions, strategic alliances or jointventures by us, our customers or our competitors;

* introduction of new products or services;

* increases in the price of energy sources and other raw materials; and

* other developments affecting us, our industry, customers or competitors.

In addition, in recent years the stock market has experienced extreme priceand volume fluctuations. This volatility has had a significant effect on themarket prices of securities issued by many companies for reasons unrelated totheir operating performance. These broad market fluctuations may materiallyadversely affect our Common Stock price, regardless of our operating results.Given its relatively small public float and average daily trading volume, ourCommon Stock may be relatively more susceptible to volatility arising from anyof these factors. There can be no assurance that the price of our Common Stockwill increase in the future or be maintained at its recent levels.

11. **Future sales of our Common Stock could depress its market price.**Future sales of shares of our Common Stock could adversely affect its prevailingmarket price. If our officers, directors or significant stockholders sell alarge number of shares, or if we issue a large number of shares, the marketprice of our Common Stock could significantly decline. Moreover, the perceptionin the public market that stockholders might sell shares of Common Stock coulddepress the market for our Common Stock. Our Common Stock's relatively smallpublic float and average daily trading volume may make it relatively moresusceptible to these risks.

**Item 1B:     Unresolved Staff Comments**

None

**Item 2:    Description of Property**

The Company's headquarters and executive offices are located at Post Office020, Lu Yuan District, Chang Chun, Jin Lin, China, 130062. Our telephone numberis 604-269-6622. 

**Item 3:     Legal Proceedings**

There are no existing, pending or threatened legal proceedings involving VitaSpirits Corp., or against any of our officers or directors as a result of theirinvolvement with the Company. 

 

As of July 31, 2009, the Company does not retain a legal counsel. 

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

There were no matters submitted to a vote of security holders during thefiscal period ended July 31, 2009.

 

***PART II***

**Item 5:    Market for Common Equity, Related Stockholder Matters and SmallBusiness Issuer Purchases of Equity Securities**

The Company's Common stock is presently listed on the OTC Bulletin Boardunder the symbol "VSPI". Our common stock has been listed on the OTC BulletinBoard since September 2007. There is currently no active trading in our commonstock and there has been no active trading since our common stock has beenlisted on the OTC Bulletin Board.  

As of July 31, 2009, there were approximately 32 stockholders of record ofthe Company's Common Stock. 

The Company has not paid any cash dividends to date, and it has no intentionof paying any cash dividends on its common stock in the foreseeable future. Thedeclaration and payment of dividends is subject to the discretion of its Boardof Directors. The timing, amount and form of dividends, if any, will depend on,among other things, results of operations, financial condition, cashrequirements and other factors deemed relevant by the Board of Directors.    

There are no outstanding options or warrants or convertible securities topurchase our common equity.      

The Company has never issued securities under and does not have any equitycompensation plan.

 

**Item 6:     Selected Financial Data**

 
**As			of**
**As			of**
**As			of**
**As			of**
 
**July 31, 2009**
**July 31, 2008**
**July 31, 2007**
**July 31, 2006**
**Balance Sheet**
 
 
 
 
Total			Assets
$14
$139
			$5,078
			$5,000
Total			Liabilities
			$28,880
			$21,980
			$9,130
			$2,825
			Stockholders Equity (Deficit)
			($55,707)
			($21,841)
			($4,052)
			$2,175
 
 
 
 
 
 
**For the**
**For the**
**For the**
**From Inception**
 
**Year ended**
**Year ended**
**Year Ended**
**through**
 
**July 31, 2009**
**July 31, 2008**
**July 31, 2007**
**July 31, 2006**
**Income Statement**
 
 
 
 
			Revenues
$ -
$ -
$ -
$ -
Total			Expenses
			$7,682
			$17,973
			$27,227
			$2,825
Net			Loss
			$7,682
			$17,973
			$27,227
			$2,825
 
			 
 
 
 
 

**Item 7:     Management's Discussion and Analysis or Plan of Operation**

The following discussion and analysis provides information which managementof Vita Spirits Corp. (the "Company") believes to be relevant to an assessmentand understanding of the Company's results of operations and financialcondition. This discussion should be read together with the Company's financialstatements and the notes to financial statements, which are included in thisreport.

**Overview**

Vita Spirits Corp.'s primary operations began in April 2006. The Companyintends to change its primary operations from an e-commerce focus to a producerof vitamin and other mineral enriched alcoholic beverages, which will bemarketed directly in China and Taiwan. As part of the change in operations, theCompany has undergone a name change from Revo Ventures Inc. to Vita SpiritsCorp. to better reflect the Company's new focus. We expect that an initial trialproduct will complete development by the end of June 2010. We currently have notadvanced beyond the business plan state from our inception until the date ofthis filing. We anticipate that in order for us to begin commercialization andretail sale of any of our intended products, we will need to raise additionalcapital. We currently do not have any specific plans to raise these funds. 

**Results of Operations**

**Revenues**

There were no revenues generated for the fiscal period ended July 31, 2009and no revenues have been earned by the Company since it's inception. 

**General & Administrative Expenses**

General and administrative expenses totaled$7,682 for the fiscal year ended July 31, 2009. This is compared togeneral and administrative expenses totaling$17,973 for the fiscal year ended July 31, 2008. This decrease in generaland administrative expenses is largely attributed to a decrease in fees paid forprofessional services related to registering the Company for publicly trading.

We experienced a net loss of $7,682for the fiscal year ended July 31, 2009 compared to a net loss of$17,973 for the fiscal year ended July31, 2008.

**Liquidity and Capital Resources**

As of July 31, 2009, the Company had cash of$14. Management does not expect that the current level of cash on handwill be sufficient to fund our operation for the next twelve month period. Inthe event that additional funds are required to maintain operations, ourofficers and directors have agreed to advance us sufficient capital to allow usto continue operations. We may also be able to obtain loans from ourshareholders, but there are no agreements or understandings in place currently.

We believe that we will require additional funding to expand our business andensure its future profitability. We anticipate that any additional funding willbe in the form of equity financing from the sale of our common stock. However,we do not have any agreements in place for any future equity financing. In theevent we are not successful in selling our common stock, we may also seek toobtain short-term loans from our director. 

**Item 7A:    Quantitative and Qualitative Disclosures about Market Risk**

Please see Item 1A above, "Risk Factors," for a discussion of these and otherrisks and uncertainties we face in our business. 

**Item 8:    Financial Statements**

The financial statements required to be filed pursuant to this Item 8 beginon page F-1 of this report.

**Item 9:    Changes In Disagreements With Accountants on Accounting andFinancial Disclosure**

The Financial Statements of the Company have been auditedby M&K CPAS, PLLC for the fiscal year ended July 31, 2009 and July 31, 2008.There have been no changes in or disagreements with either M&K CPAS, PLLC onaccounting and financial disclosure matters at any time.

***Item 9A: Controls and Procedures***

 

Managements Evaluation of Disclosure Controls andProcedures

Our management has evaluated, under the supervision andwith the participation of our chief executive officer and chief financialofficer, the effectiveness of our disclosure controls and procedures as of theend of the period covered by this report pursuant to Rule 13a-15(b) under theSecurities Exchange Act of 1934 (the Exchange Act).   Based on thatevaluation, our chief executive officer and chief financial officer haveconcluded that, as of the end of the period covered by this report, ourdisclosure controls and procedures are effective in ensuring that informationrequired to be disclosed in our Exchange Act reports is (1) recorded, processed,and summarized and reported within the time periods specified in the Securitiesand Exchange Commissions rules and forms and (2) accumulated and communicatedto our management, including our chief executive officer and chief financialofficer, as appropriate to allow timely decisions regarding required disclosure.

 

Our Principal Executive Officer and Principal FinancialOfficer do not expect that our disclosure controls or internal controls willprevent all error and all fraud. Although our disclosure controls and procedureswere designed to provide reasonable assurance of achieving their objectives andour principal executive and financial officer have determined that ourdisclosure controls and procedures are not effective at doing so, a controlsystem, no matter how well conceived and operated, can provide only reasonable,not absolute assurance that the objectives of the system are met. Further, thedesign of a control system must reflect the fact that there are resourceconstraints, and the benefits of controls must be considered relative to theircosts. Because of the inherent limitations in all control systems, no evaluationof controls can provide absolute assurance that all control issues and instancesof fraud, if any, within the Company have been detected. These inherentlimitations include the realities that judgments in decision-making can befaulty, and that breakdowns can occur because of simple error or mistake.Additionally, controls can be circumvented if there exists in an individual adesire to do so. There can be no assurance that any design will succeed inachieving its stated goals under all potential future conditions.

 

Furthermore, smaller reporting companies face additionallimitations. Smaller reporting companies employ fewer individuals and find itdifficult to properly segregate duties. Often, one or two individuals controlevery aspect of the Company's operation and are in a position to override anysystem of internal control. Additionally, smaller reporting companies tend toutilize general accounting software packages that lack a rigorous set ofsoftware controls.

 

Managements Report on Internal Control Over FinancialReporting

Our management is responsible for establishing andmaintaining adequate internal control over financial reporting, as defined inRule 13a-15(f) under the Exchange Act.  Our internal control system was designedto provide reasonable assurance to our management and board of directorsregarding the preparation and fair presentation of published financialstatements. Our management assessed the effectiveness of our internal controlover financial reporting as of June 30, 2009. In making this assessment, it usedthe criteria set forth by the Committee of Sponsoring Organizations of theTreadway Commission in  Internal Control Integrated Framework. Based on ourassessment we believe that, as of June 30, 2009, our internal control overfinancial reporting was effective based on those criteria.

 

Changes in Internal control Over Financial Reporting

There have been no changes in the Companys internalcontrol over financial reporting through the date of this report or during thequarter ended June 30, 2009, that materially affected, or is reasonably likelyto materially affect, the Companys internal control over financial reporting.

 

Independent Registered Accountants Internal ControlAttestation

This annual report does not include an attestation reportof the Companys registered public accounting firm regarding internal controlover financial reporting.  Managements report was not subject to attestation bythe Companys registered public accounting firm pursuant to temporary rules ofthe Securities and Exchange Commission that permit the Company to provide onlymanagements report in this annual report.

 

**Item 10:    Directors, Executive Officers, Promoters andControl Persons; Compliance with Section 16(a) of the Exchange Act**

**Officers and Directors**

Each of our directors serves until his or her successor is elected andqualified. Each of our officers is elected by the board of directors to a termof one (1) year and serves until his or her successor is duly elected andqualified, or until he or she is removed from office. The board of directors hasno nominating, auditing or compensation committees.

The name, age, and position of our present officers and directors are setforth below:

**Name**
**Age**
**Position Held**
Tie Ming Li
41
President, Principal Executive Officer,			Principal Financial Officer, Principal Accounting Officer,			Treasurer, Secretary, and Director
Each director serves until our next annual meeting of the stockholders orunless they resign earlier. The Board of Directors elects officers and theirterms of office are at the discretion of the Board of Directors.

**Background of officers and directors**

Tie Ming Li is a successful entrepreneur in the hospitality and spiritsindustry, and for the past five years, has owned and managed several restaurantsand nightclub establishments in the province of Shandong, China.

**Audit Committee Financial Expert**

We do not have an audit committee financial expert. We do not have an auditcommittee financial expert because we believe the cost related to retaining afinancial expert at this time is prohibitive. Further, because we are onlybeginning our commercial operations, at the present time, we believe theservices of a financial expert are not warranted. 

**Conflicts of Interest**

The only conflict that we foresee is that our officers and directors devotetime to projects that do not involve us. 

**SECTION 16(A) BENEFICIAL OWNER REPORTING COMPLIANCE**

Section 16(a) of the Securities and Exchange Act of 1934requires that the Company's directors, executive officers, and persons who ownmore than 10% of registered class of the Company's equity securities, or filewith the Securities and Exchange Commission (SEC), initial reports of ownershipand report of changes in ownership of common stock and other equity securitiesof the Company. Officers, directors, and greater than 10% beneficial owners arerequired by SEC regulation to furnish the Company with copies of all Section16(a) reports they file. As of the fiscal yearending July 31, 2009, Form 3 reports were not timely filed by Jianbin Chen, theCompany's President.

**Code of Ethics**

The Company has adopted code of ethics for all of theemployees, directors and officers which is attached to this Annual Report asExhibit 14.1.

**Item 11:    Executive Compensation**

The following table sets forth information with respect to compensation paidby us to our officers and directors during the four most recent fiscal years.This information includes the dollar value of base salaries, bonus awards andnumber of stock options granted, and certain other compensation, if any.

**Summary Compensation Table**
 
 
 
 
 
**Long		Term Compensation**
 
**Annual		Compensation**
**Awards**
**Payouts**
**(a)**
**(b)**
**(c)**
**(d)**
**(e)**
**(f)**
**(g)**
**(h)**
**(i)**
**Name and Principal Position (1)**
**Year**
**Salary($)**
**Bonus ($)**
**Other Annual Compensation ($)**
**Restricted Stock Award(s) ($)**
**Securities Underlying Options/SARSs (#)**
**LTIP Payouts ($)**
**All Other Compensation ($)**
Tie Ming Li
2009
0
0
0
0
0
0
0
President, Treasurer, Secretary, and Director
 
 
 
 
 
 
 
 
Gary Westbrook
2008
0
0
0
0
0
0
0
President, Treasurer, Secretary, and Director
 
 
 
 
 
 
 
 
William Deal
2008
0
0
0
0
0
0
0
Director
 
 
 
 
 
 
 
 
Jianbin Chen
2008
0
0
0
0
0
0
0
President, Treasurer, Secretary, and Director
2007
0
0
0
0
0
0
0
 
2006
0
0
0
0
0
0
0
 
 
 
 
 
 
 
 
 
            
 

[1]     All compensation received by the officers and directors has beendisclosed.

**Option/SAR Grants**

There are no stock option, retirement, pension, or profit sharing plans forthe benefit of our officers and directors.

**Long-Term Incentive Plan Awards**

We do not have any long-term incentive plans. 

**Compensation of Directors**

We do not have any plans to pay our directors any money. 

**Indemnification**

Under our Articles of Incorporation and Bylaws of the corporation, we mayindemnify an officer or director who is made a party to any proceeding,including a law suit, because of his position, if he acted in good faith and ina manner he reasonably believed to be in our best interest. We may advanceexpenses incurred in defending a proceeding. To the extent that the officer ordirector is successful on the merits in a proceeding as to which he is to beindemnified, we must indemnify him against all expenses incurred, includingattorney's fees. With respect to a derivative action, indemnity may be made onlyfor expenses actually and reasonably incurred in defending the proceeding, andif the officer or director is judged liable, only by a court order. Theindemnification is intended to be to the fullest extent permitted by the laws ofthe State of Nevada. 

Regarding indemnification for liabilities arising under the Securities Act of1933, which may be permitted to directors or officers under Nevada law, we areinformed that, in the opinion of the Securities and Exchange Commission,indemnification is against public policy, as expressed in the Act and is,therefore, unenforceable.

**Item 12: Security Ownership of Certain Beneficial Ownersand Management and Related Stockholder Matters**

The following table sets forth, as of thedate of this prospectus, the total number of shares owned beneficially by eachof our directors, officers and key employees, individually and as agroup, and the present owners of 5% or more of our total outstanding shares. Thetable also reflects what their ownership will be assuming completion of the saleof all shares in this offering. The stockholders listed below have directownership of his/her shares and possess sole voting and dispositive power withrespect to the shares. The address for each person is our address at Post Office020, Lu Yuan District, Chang Chun, Jin Lin, China, 130062.

**Name of Beneficial Owner**
**Direct Amount of Beneficial Owner**
**Position**
**Percent of Class**
			Jianbin Chen
			37,500,000
Greater than 5%			shareholder
			70.4%
**All officers and directors as a Group (1 person)**
 
 
**70.4%**
**Securities authorized for issuance under equity compensation plans.**

We have no equity compensation plans.

**Item 12: Certain Relationships and Related Transactions**

We issued 5,000,000 shares of common stock toJianbin Chen, our president and a member of the board of directors in July 2006,in consideration of $5,000. 

***Item 13: Exhibits***

*Exhibit No.                              Description*

3.1*                                         Articles of Incorporation of theCompany (incorporated by reference to the Form SB-2 filed with the Securitiesand Exchange Commission on August 30, 2007

3.2*                                         Bylaws of the Company (incorporatedby reference to the Form SB-2 filed with the Securities and Exchange Commissionon August 30, 2007)    

10.1*                                       Website Design Contract(incorporated by reference to the Form SB-2 filed with the Securities andExchange Commission on August 30, 2007)

14                                            Code of Ethics

31                                            Certification of the ChiefExecutive Officer and Chief Financial Officer pursuant to Rule 13a-14 of theSecurities and Exchange Act of 1934 as amended, as adopted pursuant to Section302 of the Sarbanes-Oxley Act of 2002

32                                           Certification of the ChiefExecutive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

 

 

**Item 14: Principal Accountant Fees and Services**

1) Audit Fees

The aggregate fees billed for the last two fiscal years for professionalservices rendered by the principal accountant for the audit of the Company'sannual financial statements and review of financial statements included in theCompany's Form 10-QSBs or services that are normally provided by the accountantin connection with statutory and regulatory engagements for those fiscal yearswas:

2009 - $9,500          M&K CPAS, PLLC

2008 - $8,800          M&K CPAS, PLLC& Gordon K.W. Gee Ltd. Chartered Accountant

 

2) Audit - Related Fees

The aggregate fees billed in each of the last two fiscal years for assuranceand related services by the principal accountants that are reasonably related tothe performance of the audit or review of the Company's financial statements andare not reported in the preceding paragraph:

2009 - $0                M&K CPAS, PLLC 

2008 - $0                M&K CPAS, PLLC & Gordon K.W. Gee Ltd. CharteredAccountant

 

3) Tax Fees

The aggregate fees billed in each of the last two fiscal years forprofessional services rendered by the principal accountant for tax compliance,tax advice, and tax planning was:

2009 - $0                M&K CPAS, PLLC 

2008 - $0                M&K CPAS, PLLC & Gordon K.W. Gee Ltd. CharteredAccountant

4) All Other Fees

The aggregate fees billed in each of the last two fiscal years for theproducts and services provided by the principal accountant, other than theservices reported in paragraphs (1), (2), and (3) was:

2009 - $0                     M&K CPAS, PLLC

2008 - $0                     M&K CPAS, PLLC & Gordon K.W. Gee Ltd. CharteredAccountant

            

 

 

 

12

 

**SIGNATURES**

Pursuant to the requirements of Section 13 or 15(d) of the SecuritiesExchange Act of 1934, the Registrant has duly caused this report to be signed onits behalf by the undersigned, thereunto duly authorized on this11th day of November, 2009.

**Vita SpiritsCorp.**

(Registrant)

By: /s/ TieMing Li

Tie Ming Li

President andChief Executive Officer

Pursuant to the requirements of the Securities Exchange Act of 1934, thisreport has been signed below by the following persons on behalf of theregistrant and in the capacities and on the dates indicated:

**Signature**
**Title**
**Date**
/s/ Tie Ming Li
President, CEO, Secretary, Treasurer and			Director
November 11, 2009
Tie Ming Li
 
 
 
 
 
 

 

**INDEX TO FINANCIAL STATEMENTS**

 

Report of Independent Registered Public			Accounting Firm
 
 
 
Balance Sheets for the fiscal years ended July			31, 2009 and 2008
F-2
 
 
Statements of Operations for the fiscal year			ended July 31, 2009 and 2008 and the period from April 17, 2006			(inception) through July 31, 2009
F-3
 
 
Statements of Cash Flows for the fiscal year			ended July 31, 2009 and 2008 and the period from April 17, 2006			(inception) through July 31, 2009
F-4
 
 
Statements of Stockholder's Equity (Deficit)			for the period from April 17, 2006 (inception) through July 31, 2009
F-5
 
 
Notes to Financial Statements 
F-6
 

 

 

 

 

 

 

 

 
 
 

**REPORT OF INDEPENDENTREGISTERED PUBLIC ACCOUNTING FIRM**

To the Shareholders, Audit Committee andBoard of Directors

Vita Spirits Corp.

(A Development Stage Company)

Chang Chun, China

We have auditedthe accompanying balance sheets of Vita Spirits Corp. as of July 31, 2009 and2008, and the related statements of operations, stockholders' deficit and cashflow for the years then ended and the period from April 17, 2006 (inception)through July 31, 2009. These financial statements are the responsibility of thecompany's management. Our responsibility is to express an opinion on theseconsolidated financial statements based on our audit. 

We conducted ouraudits in accordance with the standards of the Public Company AccountingOversight Board (United States). Those standards require that we plan andperform the audit to obtain reasonable assurance about whether the consolidatedfinancial statements are free of material misstatement. The Company is notrequired to have, nor were we engaged to perform, an audit of its internalcontrols over financial reporting as a basis for designing audit procedures thatare appropriate in the circumstances, but not for the purpose of expressing anopinion on the effectiveness of the Company's internal control over financialreporting. Accordingly, we express no such opinion. An audit includes examining,on a test basis, evidence supporting the amounts and disclosures in theconsolidated financial statements. An audit also includes assessing theaccounting principles used and significant estimates made by management as wellas evaluating the overall consolidated financial statement presentation. Webelieve that our audits provide a reasonable basis for our opinion.

In our opinion,the consolidated financial statements referred to above present fairly, in allmaterial respects, the financial position of Vita Spirits Corp. as of July 31,2009 and the results of their operation and their cash flow for the periodsnoted, in conformity with U.S. generally accepted accounting principles.

The accompanyingconsolidated financial statements have been prepared assuming the Company willcontinue as a going concern. As discussed in Note 2 to the financial statements,the Company has suffered recurring losses from operations, has a netstockholders' deficit and there is substantial doubt about its ability tocontinue as a going concern. The financial statements do not include anyadjustments that might reflect these uncertainties.

/s/M&K CPAS, PLLC

Houston, Texas

November 11,2009

F-1

    

**Vita Spirits Corp.**

**(A Development Stage Company)**

**Balance Sheets**

**As of July 31, 2009 and 2008**

 
July 31, 2009
July			31, 2008
**ASSETS**
**Current Assets**
 
 
 
 
			[MM1]  
Cash and cash equivalents
$     			14
$     			139
**TOTAL CURRENT ASSETS**
                      14
139
 
 
 
**TOTAL ASSETS**
$     			14
$    			139
 
 
			========
**LIABILITIES AND			STOCKHOLDERS' DEFICIT**
 
 
 
**Current Liabilities**
 
 
Accounts payable and accrued liabilities
$   			12,880
$   			12,480
Shareholder loan
   			16,000
9,500
**Total Current Liabilities**
28,880
21,980
** **
 
 
**Stockholders' Deficit**
 
 
 

Preferred Stock, $0.001 par value
			 
 
 
50,000,000 authorized, none issued and			outstanding
			- 
-
 
Common stock, $0.001 par value,
			 
 
 
75,000,000 authorized,
			 
 
 
53,250,000 and 53,250,000 shares
			 
 
 
issued and outstanding , respectively
53,250
53,250
 
Additional paid in capital
			(26,409)
			(27,066)
 
Deficit accumulated during the development			stage
			(55,707)
			(48,025)
 
**Total Stockholders' Deficit**
			(28,866)
			(21,841)
 
 
			 
 
 
**TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT**
$    14
$   			139
 
 
			========
			========
 
 
 
 
 
 
 
 
**See Accompanying			Summary of Accounting Policies and Notes to Financial Statements**
      
 

F-2
** **
**Vita Spirits Corp.**

**(A Development Stage Company)**

**Statements of Operations**

**(Expressed in US Dollars)**

 
**For the 3 Months**

**ended,**
**For the 12 Months**

**ended,**
** April 17, 2006 (Inception), to July			31, 2009**
**  July 31,**

**  2009**
**  July 31,**

**  2008**
**        July			31,**

**          			2009**
**        July			31,**

**          			2008**
**General and Administrative Expenses**
 
 
 
 
			 
Professional Fees
			$    600
			$   2,500
			$    6,600
			$    8,750
			$     39,408
Management Fees
			-
			-
			-
			-
			1,355
Filing Fee
			   400
			   2,261
			400
			4,611
			6,416
Rent
			-
			-
			4,050
			4,050
			7,200
Bank Charges and Interest
			368
			339
			682
			562
			1,328
 
			1,368
			5,100
			7,682
			17,973
			55,707
Net (Loss) 
			$   (1,368)
			$   (5,100)
			$   (7,682)
			$   (17,973)
			$   (55,707)
 
			==========
			==========
			==========
			==========
			=========
 
			 
			 
 
			 
			 
 
			 
			 
 
			 
			 
**Net Loss per Common Share**
			 
			 
 
			 
			 
Basic and diluted
			$      (0.00)
      $   			(0.00)
			$      (0.00)
   $     			(0.00)
 
 
			 
			 
 
			 
			 
**Weighted Average Number of Shares			Outstanding**
			 
			 
 
			 
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