----

----

| x ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934            |
|--------------------------------------------------------------------------------------------------------|
|                                                                                                   |   |
| For the fiscal year ended: December 31, 2009                                                           |
| or                                                                                                     |
|                                                                                                   |   |
|   o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|                                                                                                   |   |
| For the transition period from: _____________ to _____________                                         |

| Nevada                                                         | 001-28099                | 77-0571784                           |
|----------------------------------------------------------------|--------------------------|--------------------------------------|
| (State or Other Jurisdiction of Incorporation or Organization) | (Commission File Number) | (I.R.S. Employer Identification No.) |
|                                                           |                     |                                 |

| Securities registered pursuant to Section 12(b) of the Act: |
|-------------------------------------------------------------|
|                                                        |   |   |
| Title of each class                                         |   | Name of each exchange on which registered |
| Common Stock, $0.0001 Par Value                             |   | OTC.BB |
|                                                        |   |   |
| Securities registered pursuant to Section 12(g) of the Act: |
|                                                        |   |   |
| Common Stock                                                |
|                                                        | (Title of Class) |   |

----

| Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.                                                                                                                                                                                                                                                                 |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                         |   o |  Yes | x |  No |
|                                                                                                                                                                                                                                                                                                                                                                                         |
| Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.                                                                                                                                                                                                                                                                 |
|                                                                                                                                                                                                                                                                                                                                                                                         |   o |  Yes | x |  No |
|                                                                                                                                                                                                                                                                                                                                                                                         |
| 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.                                     |
|                                                                                                                                                                                                                                                                                                                                                                                         | x |  Yes |    o |  No |
|                                                                                                                                                                                                                                                                                                                                                                                         |
| Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (¤ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). |
|                                                                                                                                                                                                                                                                                                                                                                                         |    o |  Yes | x |  No |
|                                                                                                                                                                                                                                                                                                                                                                                         |
| Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment 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.                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                                                                                                                         |   |
| 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 Act).                                                                                                                                                                                                                                                                                      | x |  Yes |   o |  No |
|                                                                                                                                                                                                                                                                                                                                                                                         |   |
| As of June 30, 2009 the aggregate value of the voting common stock held by non-affiliates of the registrant was approximately $1,873,814 based on the closing market price of the registrants common stock of $0.08 on that day.                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                         |
| As of April 15, 2010 there were 23,422,663 shares outstanding with a par value of $0.001.                                                                                                                                                                                                                                                                                                    |
|                                                                                                                                                                                                                                                                                                                                                                                         |
| APPLICABLE ONLY TO REGISTRANTS 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 Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.                                                                                                                                     |
|                                                                                                                                                                                                                                                                                                                                                                                         |   o |  Yes |   o |  No |
|                                                                                                                                                                                                                                                                                                                                                                                         |
|                                                                                                                                                                                                                                                                                                                                                                                         |
|                                                                                                                                                                                                                                                                                                                                                                                         |

----

----

----

----

|                                                                                                  |   | December 31, |   |   | ConsolidatedDecember 31, |   |
|-------------------------------------------------------------------------------------------------------|--------|--------------|--------|--------|--------------------------|--------|
|                                                                                                  |   | 2009         |   |   | 2008                     |   |
|                                                                                                  |   |         |   |   |                     |   |
| Assets                                                                                                |   |         |   |   |                     |   |
| Current assets:                                                                                       |   |         |   |   |                     |   |
|   Cash                                                                                      |   | $            | 4      |   |                     | $      | 215 |   |
|   Loan to shareholder                                                                       |   |         | 171    |   |                     |   | - |   |
|   Interest receivable                                                                       |   |         | 11     |   |                     |   | - |   |
|                                                                                                  |   |         |   |   |                     |   |   |   |
|         Total current assets                                  |   |         | 186    |   |                     |   | 215 |   |
|                                                                                                  |   |         |   |   |                     |   |   |   |
|         Total assets                                          |   | $            | 186    |   |                     | $      | 215 |   |
|                                                                                                  |   |         |   |   |                     |   |   |   |
| Liabilities and Shareholders' Equity                                                                  |   |         |   |   |                     |   |   |   |
| Current liabilities:                                                                                  |   |         |   |   |                     |   |   |   |
|   Trade payables                                                                            |   | $            | 36     |   |                     | $      | 16 |   |
|                                                                                                  |   |         |   |   |                     |   |   |   |
|                                                                                                  |   |         |   |   |                     |   |   |   |
|         Total current liabilities                             |   |         | 36     |   |                     |   | 16 |   |
|                                                                                                  |   |         |   |   |                     |   |   |   |
|                                                                                                  |   |         |   |   |                     |   |   |   |
| Commitments and contingencies                                                                         |   |         |   |   |                     |   |   |   |
|                                                                                                  |   |         |   |   |                     |   |   |   |
| Shareholders' equity:                                                                                 |   |         |   |   |                     |   |   |   |
|   Common stock $0.0001 par value; 100,000,000 shares authorized,                            |   |         |   |   |                     |   |   |   |
|     23,422,663 issued and outstanding at December 31, 2009 and 2008               |   |         | 23     |   |                     |   | 23 |   |
|   Additional paid-in capital                                                                |   |         | 14,247 |   |                     |   | 14,247 |   |
|   Treasury stock (32,899,667 shares) at cost                                                |   |         | (4,957 | )      |                     |   | (4,957 | ) |
|   Accumulated deficit                                                                       |   |         | (9,163 | )      |                     |   | (9,114 | ) |
|   Accumulated other comprehensive income                                                    |   |         | -      |   |                     |   | - |   |
|                                                                                                  |   |         |   |   |                     |   |   |   |
|         Total shareholders'  equity                 |   |         | 150    |   |                     |   | 199 |   |
|                                                                                                  |   |         |   |   |                     |   |   |   |
|         Total liabilities and shareholders'  equity |   | $            | 186    |   |                     | $      | 215 |   |

----

|                                 |   | Year Ended   |       |
|--------------------------------------|--------|--------------|------------|
|                                 |   | December 31, |       |   | ConsolidatedDecember 31, |   |
|                                 |   | 2009         |       |   | 2008 |   |
|                                 |   |         |       |   |   |   |
| Revenue                              |   | $            | -          |   |   | $ | - |   |
|                                 |   |         |       |   |   |   |   |   |
| Cost of revenue                      |   |         | -          |   |   |   | - |   |
|                                 |   |         |       |   |   |   |   |   |
| Gross profit                         |   |         | -          |   |   |   | - |   |
|                                 |   |         |       |   |   |   |   |   |
| General and administrative expenses  |   |         | 60         |   |   |   | 39 |   |
|                                 |   |         |       |   |   |   |   |   |
| Loss from continuing operations      |   |         | (60        | ) |   |   | (39 | ) |
|                                 |   |         |       |   |   |   |   |   |
| Interest income                      |   |         | 11         |   |   |   | - |   |
|                                 |   |         |       |   |   |   |   |   |
|                                 |   |         |       |   |   |   |   |   |
| Net loss from continuing operations  |   |         | (49        | ) |   |   | (39 | ) |
|                                 |   |         |       |   |   |   |   |   |
| Loss from discontinued operations    |   |         | -          |   |   |   | (251 | ) |
|                                 |   |         |       |   |   |   |   |   |
|                                 |   |         |       |   |   |   |   |   |
| Net loss applicable to common shares |   | $            | (49        | ) |   | $ | (290 | ) |
|                                 |   |         |       |   |   |   |   |   |
|                                 |   |         |       |   |   |   |   |   |
| Net loss per share:                  |   |         |       |   |   |   |   |   |
|  Continuing Operations          |   | $            | (0.00      | ) |   | $ | (0.01 | ) |
|  Discontinued Operations        |   | $            | (0.00      | ) |   | $ | (0.01 | ) |
|                                 |   |         |       |   |   |   |   |   |
| Weighted average shares outstanding  |   |         |       |   |   |   |   |   |
|    Basic and Diluted  |   |         | 23,422,663 |   |   |   | 39,434,523 |   |

----

|                                   |   |   |        |   |   |   |   | Additional |   |   |     |   |   |        |   |   | Other         |   |   |          |   |   |   |   |
|----------------------------------------|--------|--------|-------------|--------|--------|--------|--------|------------|--------|--------|----------|--------|--------|-------------|--------|--------|---------------|--------|--------|---------------|--------|--------|--------|--------|
|                                   |   | Common |        |   | Par    |   |   | Paid-in    |   |   | Treasury |   |   | Accumulated |   |   | Comprehensive |   |   | Comprehensive |   |   |   |   |
|                                   |   | Stock  |        |   | Value  |   |   | Capital    |   |   | Stock    |   |   | Deficit     |   |   | Income (loss) |   |   | Income (loss) |   |   | Total  |   |
|                                   |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   |   |   |
| Consolidated Balance December 31, 2007 |   |   | 55,947,331  |   |   | $      | 56     |       |   | $      | 7,366    |   |   | $           | -      |   |          | $      | (8,824 | )             |   | $      | (95    | )      |   |   |   |   | $ | (1,497 | ) |
|                                   |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   |   |   |   |   |   |   |   |   |   |
|  Reversal of May 2005 acquisition |   |   | (32,524,668 | )      |   |   | (33    | )          |   |   | 6,881    |   |   |        | (4,957 | )      |          |   |   |          |   |   |   |   |   |   |   |   |   | 1,891 |   |
|                                   |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   |   |   |   |   |   |   |   |   |   |
|  Net Loss                         |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   | (290   | )             |   |   |   |   |   |   | (290 | ) |   |   | (290 | ) |
|                                   |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   |   |   |   |   |   |   |   |   |   |   |
| Translation adjustment                 |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   | 95     |   |   |   | 95 |   |   |   | 95 |   |
|                                   |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   |   |   |   |   |   |   |   |   |   |   |
| Comprehensive loss                     |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   |   |   |   | $ | (195 | ) |   |   |   |   |
|                                   |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                   |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   |   |   |   |   |   |   |   |   |   |   |
| Consolidated Balance December 31, 2008 |   |   | 23,422,663  |   |   | $      | 23     |       |   | $      | 14,247   |   |   | $           | (4,957 | )      |          | $      | (9,114 | )             |   | $      | -      |   |   |   |   |   |   | $ | 199 |   |
|                                   |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   |   |   |   |   |   |   |   |   |   |   |
|  Net Loss                         |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   | (49    | )             |   |   |   |   |   |   |   |   |   |   | (49 | ) |
|                                   |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   |   |   |   |   |   |   |   |   |   |   |
| Translation adjustment                 |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   | -      |   |   |   |   |   |   |   | - |   |
|                                   |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   |   |   |   |   |   |   |   |   |   |   |
| Comprehensive loss                     |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                   |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   |   |   |   |   |   |   |   |   |   |   |
|                                   |   |   |        |   |   |   |   |       |   |   |     |   |   |        |   |   |          |   |   |          |   |   |   |   |   |   |   |   |   |   |   |   |
| Balance December 31, 2009              |   |   | 23,422,663  |   |   | $      | 23     |       |   | $      | 14,247   |   |   | $           | (4,957 | )      |          | $      | (9,163 | )             |   | $      | -      |   |   |   |   |   |   | $ | 150 |   |

----

|                                                                                      |   | Years Ended  |   |
|-------------------------------------------------------------------------------------------|--------|--------------|--------|
|                                                                                      |   | December 31, |   |   | ConsolidatedDecember 31, |   |
|                                                                                      |   | 2009         |   |   | 2008 |   |
| Cash flows from operating activities:                                                     |   |         |   |   |   |   |
|   Net loss                                                                      |   | $            | (49    | ) |   | $ | (39 | ) |
|   Adjustments to reconcile net loss to net cash (used in) operating activities: |   |         |   |   |   |   |   |   |
|   Increase in interest receivable                                               |   |         | (11    | ) |   |   | - |   |
|   Increase in accounts payable                                                  |   |         | 20     |   |   |   | 16 |   |
| Net cash (used in) continuing operations                                                  |   |         | (40    | ) |   |   | (23 | ) |
|                                                                                      |   |         |   |   |   |   |   |   |
| Discontinued Operations                                                                   |   |         |   |   |   |   |   |   |
| Loss from discontinued operations                                                         |   |         | -      |   |   |   | (251 | ) |
|   Adjustments to reconcile net cash provided by discontinued operations         |   |         | -      |   |   |   | 359 |   |
|                                                                                      |   |         |   |   |   |   |   |   |
| Net cash provided by operating activities - discontinued operations                       |   |         | -      |   |   |   | 108 |   |
| Net cash provided by (used in) operating activities                                       |   |         | (40    | ) |   |   | 85 |   |
|                                                                                      |   |         |   |   |   |   |   |   |
| Cash flows from investing activities:                                                     |   |         |   |   |   |   |   |   |
| Discontinued Operations                                                                   |   |         |   |   |   |   |   |   |
|   Adjustments to reconcile net cash (used in) discontinued operations           |   |         | -      |   |   |   | (119 | ) |
| Net cash used in investing activities                                                     |   |         | -      |   |   |   | (119 | ) |
|                                                                                      |   |         |   |   |   |   |   |   |
| Cash flows from financing activities:                                                     |   |         |   |   |   |   |   |   |
|   Loan to stockholder                                                           |   |         | (171   | ) |   |   | - |   |
|                                                                                      |   |         |   |   |   |   |   |   |
| Net cash provided by financing activities                                                 |   |         | (171   | ) |   |   | - |   |
|                                                                                      |   |         |   |   |   |   |   |   |
| Effect of exchange rates changes on cash                                                  |   |         | -      |   |   |   | 95 |   |
|                                                                                      |   |         |   |   |   |   |   |   |
| Net increase (decrease) in cash                                                           |   |         | (211   | ) |   |   | 61 |   |
| Cash at beginning of year                                                                 |   |         | 215    |   |   |   | 154 |   |
|                                                                                      |   |         |   |   |   |   |   |   |
| Cash at end of year                                                                       |   | $            | 4      |   |   | $ | 215 |   |
|                                                                                      |   |         |   |   |   |   |   |   |
|                                                                                      |   |         |   |   |   |   |   |   |
| Supplemental Cash Flow Information                                                        |   |         |   |   |   |   |   |   |
| During the period, cash was paid for the following:                                       |   |         |   |   |   |   |   |   |
|     Interest                                                          |   | $            | -      |   |   | $ | - |   |
|     Income taxes                                                      |   | $            | -      |   |   | $ | - |   |
| The accompanying note are an integral part of these financial statements.            |   |

----

| NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
|-----------------------------------------------------------|

----

|               |   | YEAR ENDED DECEMBER 31, |   |
|--------------------|--------|-------------------------|--------|
|               |   | 2009                    |   |   | 2008 |   |
| Operating expenses |   |                    | -      |   |   |   | 95 |   |
| Total              |   | $                       | -      |   |   | $ | 95 |   |

----

----

|                        |   | Six Months |   |
|-----------------------------|--------|------------|--------|
|                        |   | Ended      |   |
|                        |   | June 30,   |   |
|                        |   | 2008       |   |
|                        |   |       |   |
| Revenues                    |   | $          | 1,793  |   |
| Cost of Revenues            |   |       | 1,057  |   |
| Gross Profit                |   |       | 736    |   |
| Operating Expenses          |   |       | 819    |   |
| Operating Loss              |   |       | (83    | ) |
| Other Income (Expense), net |   |       | (3     | ) |
| Provision for Taxes         |   |       | 216    |   |
| Net Income (Loss)           |   | $          | 130    |   |

----

|                             |   | December 31, |       |
|----------------------------------|--------|--------------|------------|
|                             |   | 2009         |       |   | 2008 |   |
| Deferred tax asset:              |   |         |       |   |   |   |
|                             |   |         |       |   |   |   |
| Net operating loss carryforwards |   | $            | 3,207,000  |   |   | $ | 3,190,000 |   |
| Less: Vaulation allowance        |   |         | (3,207,000 | ) |   |   | (3,190,000 | ) |
|                             |   |         |       |   |   |   |   |   |
| Net Deferred Tax Asset           |   | $            | -          |   |   | $ | - |   |

----

|           | BAY ACQUISITION CORP. |
|--------------------------------------------------------|-----------------------|
|                                              |                  |    |
|                                              |                  |   |
|                                                   | By:         | /s/ Paul Goodman |
|                                                   |                  | Paul Goodman |
|                                                   |                  | President (Principal Executive Officer and Principal Financial Officer) |

| Signature        |   | Title    |   | Date             |
|------------------|--------|----------|--------|------------------|
|             |   |     |   |             |
| /s/ Paul Goodman |   | Director |   | December 6, 2010 |
| Paul Goodman     |   |     |   |             |
|             |   |     |   |             |
|             |   |     |   |             |
|             |   |     |   |             |
|             |   |     |   |             |
|             |   |     |   |             |
|             |   |     |   |             |

----