UNITED
STATES
 SECURITIES
AND EXCHANGE COMMISSION
 WASHINGTON,
D.C. 20549
 _______________
  FORM
10-Q
 _______________
  x
                QUARTERLY
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934
  For
the quarterly period ended March 31, 2009
  o
                TRANSITION
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934
 
 For the transition period from
______to______.
  355,
INC.
 (Exact
name of registrant as specified in Charter)
  DELAWARE
                  
                  000-50413
                  
                  98-0407797(State
      or other jurisdiction of
                    incorporation
      or organization)
                  
                  (Commission
      File No.)
                  
                  (IRS
      Employee Identification
No.)
 
 711
N. 1st Avenue, Arcadia, California 91006
 (Address
of Principal Executive Offices)
 _______________
  (626)
641-5620
 (Issuer
Telephone number)
 _______________
  (Former
Name or Former Address if Changed Since Last Report)
  Indicate
by check mark whether the registrant (1) has filed all reports required to be
filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months
(or for such shorter period that the issuer 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 filer.
 See definition of “accelerated filer” and “large accelerated filer”
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
 
 State the
number of shares outstanding of each of the issuer’s classes of common equity,
as of May 8, 2009:  100,000 shares of Common Stock.
   
   355,
INC.
 
 FORM
10-Q
 March
31, 2009
 INDEX
  PART
I-- FINANCIAL INFORMATION
  Item
      1.
              Financial
      StatementsItem
      2.
              Management’s
      Discussion and Analysis of Financial ConditionItem
      3
              Quantitative
      and Qualitative Disclosures About Market RiskItem
      4T.
              Control
      and Procedures
  PART
II-- OTHER INFORMATION
  Item
      1
              Legal
      ProceedingsItem
      1A
              Risk
      FactorsItem
      2.
              Unregistered
      Sales of Equity Securities and Use of ProceedsItem
      3.
              Defaults
      Upon Senior SecuritiesItem
      4.
              Submission
      of Matters to a Vote of Security HoldersItem
      5.
              Other
      InformationItem
      6.
              Exhibits
      and Reports on Form 8-K
  SIGNATURE
   
   Item 1. Financial
Information






355,
Inc.
 (a
development stage company)
 
 FINANCIAL
STATEMENTS
 
 As
of March 31, 2009
 
 
 
 
 
 
  
 
 Financial
Statements Table of Contents
  
 FINANCIAL
      STATEMENTS
                        Page
      #Balance
      Sheet
                        F-1Statement of
      Operations and Retained Deficit
                        F-2Statement of
      Stockholders Equity
                        F-3Cash
      Flow Statement
                        F-4Notes
      to the Financial Statements
                        F-5
 
 
 
 
 
 355,
      Inc.(a
      development stage company)BALANCE
      SHEETAs
      of March 31, 2009 and December 31, 2008ASSETSCURRENT ASSETS
                                
                                3/31/2009
                                
                                
                                12/31/2008Cash
                                
                                $
                                -
                                
                                
                                $
                                -Total
      Current Assets
                                
                                
                                -
                                
                                
                                
                                -TOTAL
      ASSETS
                                
                                $
                                -
                                
                                
                                $
                                -LIABILITIES AND STOCKHOLDERS'
      EQUITYCURRENT LIABILITIESAccrued
      Expenses
                                
                                $
                                11,650
                                
                                
                                $
                                11,150Total
      Current Liabilities
                                
                                
                                11,650
                                
                                
                                
                                11,150TOTAL
      LIABILITIES
                                
                                $
                                11,650
                                
                                
                                $
                                11,150STOCKHOLDERS' EQUITYCommon
      Stock - Par value $0.0001;Authorized:
      50,000,000Issued
      and Outstanding: 100,000
                                
                                
                                100
                                
                                
                                
                                100Additional
      Paid-In Capital
                                
                                
                                -
                                
                                
                                
                                -Accumulated
      Deficit
                                
                                
                                (11,750
                                )
                                
                                
                                (11,250
                                )Total
      Stockholders' Equity
                                
                                
                                (11,650
                                )
                                
                                
                                (11,150
                                )TOTAL
      LIABILITIES AND EQUITY
                                
                                $
                                -
                                
                                
                                $
                                -
  The
accompanying notes are an integral part of these financial
statements.
 F-1
 
 355,
      Inc.(a
      development stage company)STATEMENT
      OF OPERATIONSFor
      the three months ending March 31, 2009 and 2008from
      inception (September 19, 2003) through March 31, 20093
      MONTHS
                      
                      
                      3
      MONTHS
                      
                      
                      FROMENDING
                      
                      
                      ENDING
                      
                      
                      INCEPTION3/31/2009
                      
                      
                      3/31/2008
                      
                      
                      TO
      3/31/09REVENUE
                      
                      $
                      -
                      
                      
                      $
                      -
                      
                      
                      $
                      -COST
      OF SERVICES
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -GROSS
      PROFIT OR (LOSS)
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -GENERAL
      AND ADMINISTRATIVE EXPENSES
                      
                      
                      500
                      
                      
                      
                      500
                      
                      
                      
                      11,750NET
      INCOME (LOSS)
                      
                      
                      (500
                      )
                      
                      
                      (500
                      )
                      
                      
                      (11,750
                      )ACCUMULATED
      DEFICIT, BEGINNING BALANCE
                      
                      
                      (11,250
                      )
                      
                      
                      (8,000
                      )
                      
                      
                      -ACCUMULATED
      DEFICIT, ENDING BALANCE
                      
                      $
                      (11,750
                      )
                      
                      $
                      (8,500
                      )
                      
                      $
                      (11,750
                      )Earnings
      (loss) per share
                      
                      $
                      (0.01
                      )
                      
                      $
                      (0.01
                      )Weighted
      average number of common shares
                      
                      
                      100,000
                      
                      
                      
                      100,000
 
 The
accompanying notes are an integral part of these financial
statements.
 F-2
 
 
 355,
      Inc.(a
      development stage company)STATEMENT
      OF STOCKHOLDERS' EQUITYFrom
      inception (September 19, 2003) through March 31, 2009COMMON
                    
                    
                    ACCUM.
                    
                    
                    TOTALSHARES
                    
                    
                    STOCK
                    
                    
                    DEFICIT
                    
                    
                    EQUITYStock
      issued on acceptance
                    
                    
                    100,000
                    
                    
                    $
                    100
                    
                    
                    $
                    -
                    
                    
                    $
                    100of
      incorporation expensesSeptember
      19, 2003Net
      Income (Loss)
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    (1,050
                    )
                    
                    
                    (1,050
                    )Total,
      December 31, 2003
                    
                    
                    100,000
                    
                    
                    
                    100
                    
                    
                    
                    (1,050
                    )
                    
                    
                    (950
                    )Net
      Income (Loss)
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    (1,250
                    )
                    
                    
                    (1,250
                    )Total,
      December 31, 2004
                    
                    
                    100,000
                    
                    
                    
                    100
                    
                    
                    
                    (2,300
                    )
                    
                    
                    (2,200
                    )Net
      Income (Loss)
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    (1,650
                    )
                    
                    
                    (1,650
                    )Total,
      December 31, 2005
                    
                    
                    100,000
                    
                    
                    
                    100
                    
                    
                    
                    (3,950
                    )
                    
                    
                    (3,850
                    )Net
      Income (Loss)
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    (1,800
                    )
                    
                    
                    (1,800
                    )Total,
      December 31, 2006
                    
                    
                    100,000
                    
                    
                    
                    100
                    
                    
                    
                    (5,750
                    )
                    
                    
                    (5,650
                    )Net
      Income (Loss)
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    (2,250
                    )
                    
                    
                    (2,250
                    )Total,
      December 31, 2007
                    
                    
                    100,000
                    
                    
                    
                    100
                    
                    
                    
                    (8,000
                    )
                    
                    
                    (7,900
                    )Net
      Income (Loss)
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    (3,250
                    )
                    
                    
                    (3,250
                    )Total,
      December 31, 2008
                    
                    
                    100,000
                    
                    
                    $
                    100
                    
                    
                    $
                    (11,250
                    )
                    
                    $
                    (11,150
                    )Net
      Income (Loss)
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    
                    (500
                    )
                    
                    
                    (500
                    )Total,
      March 31, 2009
                    
                    
                    100,000
                    
                    
                    $
                    100
                    
                    
                    $
                    (11,750
                    )
                    
                    $
                    (11,650
                    )
 
 The
accompanying notes are an integral part of these financial
statements.
 F-3
 
 
 355,
      Inc.(a
      development stage company)STATEMENTS
      OF CASH FLOWSFor
      the three months ended March 31, 2009 and 2008from
      inception (September 19, 2003) through March 31, 20093
      MONTHS
                              
                              
                              3
      MONTHS
                              
                              
                              FROMENDING
                              
                              
                              ENDING
                              
                              
                              INCEPTIONCASH FLOWS FROM OPERATING
      ACTIVITIES
                              
                              3/31/2009
                              
                              
                              3/31/2008
                              
                              
                              TO
      3/31/09Net
      income (loss)
                              
                              $
                              (500
                              )
                              
                              $
                              (500
                              )
                              
                              $
                              (11,750
                              )Stock
      issued as compensation
                              
                              
                              -
                              
                              
                              
                              -
                              
                              
                              
                              100Increase
      (Decrease) in Accrued Expenses
                              
                              
                              500
                              
                              
                              
                              500
                              
                              
                              
                              11,650Total
      adjustments to net income
                              
                              
                              500
                              
                              
                              
                              500
                              
                              
                              
                              11,750Net
      cash provided by (used in) operating activities
                              
                              
                              -
                              
                              
                              
                              -
                              
                              
                              
                              -CASH FLOWS FROM INVESTING
      ACTIVITIESNone
                              
                              
                              -
                              
                              
                              
                              -
                              
                              
                              
                              -Net
      cash flows provided by (used in) investing activities
                              
                              
                              -
                              
                              
                              
                              -
                              
                              
                              
                              -CASH FLOWS FROM FINANCING
      ACTIVITIESNone
                              
                              
                              -
                              
                              
                              
                              -
                              
                              
                              
                              -Net
      cash flows provided by (used in) financing activities
                              
                              
                              -
                              
                              
                              
                              -
                              
                              
                              
                              -CASH RECONCILIATIONNet
      increase (decrease) in cash
                              
                              
                              -
                              
                              
                              
                              -
                              
                              
                              
                              -Cash
      - beginning balance
                              
                              
                              -
                              
                              
                              
                              -
                              
                              
                              
                              -CASH BALANCE - END OF
PERIOD
                              
                              $
                              -
                              
                              
                              $
                              -
                              
                              
                              $
                              -
  The
accompanying notes are an integral part of these financial
statements.
 F-4
 
 355,
INC.
 (a
development stage company)
 NOTES
TO FINANCIAL STATEMENTS
 
  1.   Summary of significant
accounting policies:
 
 Industry
- 355, Inc. (the Company), a Company incorporated in the state of Delaware as of
September 19, 2003, plans to locate and negotiate with a business entity for the
combination of that target company with The Company. The combination will
normally take the form of a merger, stock-for-stock exchange or stock-
for-assets exchange. In most instances the target company will wish to structure
the business combination to be within the definition of a tax-free
reorganization under Section 351 or Section 368 of the Internal Revenue Code of
1986, as amended. No assurances can be given that the Company will be successful
in locating or negotiating with any target company.
 
 The
Company has been formed to provide a method for a foreign or domestic private
company to become a reporting ("public") company whose securities are qualified
for trading in the United States secondary market.
 
 Results
of Operations and Ongoing Entity:
 
 The
Company is considered to be an ongoing entity. The Company's shareholders fund
any shortfalls in The Company's cash flow on a day to day basis during the time
period that The Company is in the development stage.
 
 Liquidity
and Capital Resources:
 
 In
addition to the stockholder funding capital shortfalls; The Company anticipates
interested investors that intend to fund the Company's growth once a business is
located.
 
 Cash and
Cash Equivalents:
 
 The
Company considers cash on hand and amounts on deposit with financial
institutions which have original maturities of three months or less to be cash
and cash equivalents.
 
 Basis of
Accounting:
 
 The
Company's financial statements are prepared in accordance with generally
accepted accounting principles.
 
 Income
Taxes:
 
 The
Company utilizes the asset and liability method to measure and record deferred
income tax assets and liabilities. Deferred tax assets and liabilities reflect
the future income tax effects of temporary differences between the financial
statement carrying amounts of existing assets and liabilities and their
respective tax bases and are measured using enacted tax rates
that apply to taxable income in the years in which those temporary differences
are expected to be recovered or settled. Deferred tax assets are reduced by a
valuation allowance when in the opinion of management; it is more likely than
not that some portion or all of the deferred tax assets will not be realized. At
this time, The Company has set up an allowance for deferred taxes as there is no
company history to indicate the usage of deferred tax assets and
liabilities.
 
  F-5
   Fair
Value of Financial Instruments:
 
 The
Company's financial instruments may include cash and cash equivalents,
short-term investments, accounts receivable, accounts payable and liabilities to
banks and shareholders. The carrying amount of long-term debt to banks
approximates fair value based on interest rates that are currently available to
The Company for issuance of debt with similar terms and
remaining maturities. The carrying amounts of other financial instruments
approximate their fair value because of short-term maturities.
 
 Concentrations
of Credit Risk:
 
 Financial
instruments which potentially expose The Company to concentrations of credit
risk consist principally of operating demand deposit accounts. The Company's
policy is to place its operating demand deposit accounts with high credit
quality financial institutions. At this time The Company has no deposits that
are at risk.
 
 2.   Related Party Transactions
and Going Concern:
 
 The
Company's financial statements have been presented on the basis that it is a
going concern in the development stage, which contemplates the realization of
assets and the satisfaction of liabilities in the normal course of business. At
this time The Company has not identified the business that it wishes to engage
in.
 
 The
Company's shareholders fund The Company's activities while The Company takes
steps to locate and negotiate with a business entity for combination; however,
there can be no assurance these activities will be successful.
 
 3.   Accounts Receivable and
Customer Deposits:
 
 Accounts
receivable and Customer deposits do not exist at this time and therefore have no
allowances accounted for or disclosures made.
 
 4.   Use of
Estimates:
 
 Management
uses estimates and assumptions in preparing these financial statements in
accordance with generally accepted accounting principles. Those estimates and
assumptions affect the reported amounts of assets and liabilities, the
disclosure of contingent assets and liabilities, and the reported revenue and
expenses. Management has no reason to make estimates at this time.
 
 5.   Revenue and Cost
Recognition:
 
 The
Company uses the accrual basis of accounting in accordance with generally
accepted accounting principles for financial statement reporting.
 
 6.   Accrued
Expenses:
 
 Accrued
expenses consist of accrued legal, accounting and office costs during this stage
of the business.
 7.   Operating Lease
Agreements:
 
 The
Company has no agreements at this time.
  8.   Stockholder's
Equity:
 
 Common
Stock includes 50,000,000 shares authorized at a par value of $0.001, of which
100,000 have been issued for the amount of $100 on September 19, 2003 in
acceptance of the incorporation expenses for the Company.
   F-6
  
 9.   Required Cash Flow
Disclosure for Interest and Taxes Paid:
 
 The
company has paid no amounts for federal income taxes and interest. The Company
issued 100,000 common shares of stock to its sole shareholder in acceptance of
the incorporation expenses for the Company.
  10.  Earnings Per
Share:
 
 Basic
earnings per share ("EPS") is computed by dividing earnings available to common
shareholders by the weighted-average number of common shares outstanding for the
period as required by the Financial Accounting Standards Board (FASB) under
Statement of Financial Accounting Standards (SFAS) No. 128, "Earnings per
Shares". Diluted EPS reflects the potential dilution of securities that could
share in the earnings.
 
 11. Income
Tax:
 
 The
Company has available net operating loss carryforwards for financial statement
and federal income tax purposes. These loss carryforwards expire if not used
within 20 years from the year generated. The Company's management has decided a
valuation allowance is necessary to reduce any tax benefits because the
available benefits are more likely than not to expire before they can be
used.  These net operating losses expire as the following, $1,050 at
2023, $1,250 at 2024, $1,650 at 2025, $1,800 at 2026, $2,250 at 2027, $3,250 at
2028 and $500 at 2029.
 
 The
Company has available net operating loss carry-forwards for financial statement
and federal income tax purposes. These loss carry-forwards expire if not used
within 20 years from the year generated. The Company's management has decided a
valuation allowance is necessary to reduce any tax benefits because the
available benefits are more likely than not to expire before they can be
used.
 
 The
Company's management determines if a valuation allowance is necessary to reduce
any tax benefits when the available benefits are more likely than not to expire
before they can be used.  The tax based net operating losses create
tax benefits in the amount of $2,350 from inception through March 31, 2009.
 
 Deferred
income taxes reflect the net tax effects of temporary differences between the
carrying amounts of assets and liabilities for financial statement purposes and
the amounts used for income tax purposes. Significant components of the
Company's deferred tax liabilities and assets as of March 31, 2009 are as
follows:
 
 Deferred
      tax assets:Federal
      net operating loss
                          
                          $
                          1,763State
      net operating loss
                          
                          
                          587Total
      Deferred Tax Asset
                          
                          
                          2,350Less
      valuation allowance
                          
                          
                          ( 2,350
                          )0
  The
reconciliation of the effective income tax rate to the federal statutory rate is
as follows:
 Federal
      income tax rate
                        
                        
                        15.0
                        %State
      tax, net of federal benefit
                        
                        
                        5.0
                        %Increase
      in valuation allowance
                        
                        
                        (20.0
                        %)Effective
      income tax rate
                        
                        
                        0.0
                        %
  12. Subsequent
Events:
 
 None known at this
time.
    F-7






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


The
information contained in Item 2 contains forward-looking statements within the
meaning of Section 27A of the Securities Act of 1933, as amended, and Section
21E of the Securities Exchange Act of 1934, as amended. Actual results may
materially differ from those projected in the forward-looking statements as a
result of certain risks and uncertainties set forth in this report. Although
management believes that the assumptions made and expectations reflected in the
forward-looking statements are reasonable, there is no assurance that the
underlying assumptions will, in fact, prove to be correct or that actual results
will not be different from expectations expressed in this report.
  Plan of
Operation
  The
Registrant is continuing its efforts to locate a merger Candidate for the
purpose of a merger. It is possible that the registrant will be successful in
locating such a merger candidate and closing such merger. However, if the
registrant cannot effect a non-cash acquisition, the registrant may have to
raise funds from a private offering of its securities under Rule 506 of
Regulation D. There is no assurance the registrant would obtain any such equity
funding.
  On
October 10, 2007 the Company entered into a non-binding letter of intent with
Shanghai Top-China Softsys Top-China Ltd.  Pursuant to same, if a
Definitive Agreement is finalized, the Company will issue 50,000,000 common
shares to Top China for all of the issued and outstanding shares of Top
China.  As of May 8, 2009, the Company has not entered into a
definitive agreement with Shanghai Top-China Softsys Top-China Ltd.
  Results of
Operation
  The
Company did not have any operating income from inception (September 19, 2003)
through March 31, 2009 and from inception to March 31, 2009, the Company
recognized a net loss of $11,750.  Some general and administrative
expenses from inception were accrued. Expenses from inception were comprised of
costs mainly associated with legal, accounting and office.
  Liquidity and Capital
Resources
  At March
31, 2009 the Company had no capital resources and will rely upon the issuance of
common stock and additional capital contributions from shareholders to fund
administrative expenses pending acquisition of an operating
company.
  Management
anticipates seeking out a target company through solicitation. Such solicitation
may include newspaper or magazine advertisements, mailings and other
distributions to law firms, accounting firms, investment bankers, financial
advisors and similar persons, the use of one or more World Wide Web sites and
similar methods. No estimate can be made as to the number of persons who will be
contacted or solicited. Management may engage in such solicitation directly or
may employ one or more other entities to conduct or assist in such solicitation.
Management and its affiliates will pay referral fees to consultants and others
who refer target businesses for mergers into public companies in which
management and its affiliates have an interest. Payments are made if a
business combination occurs, and may consist of cash or a portion of the stock
in the Company retained by management and its affiliates, or both.
  Alex Jen
will supervise the search for target companies as potential candidates for a
business combination. Alex Jen will pay, as his own expenses, any costs he
incurs in supervising the search for a target company.
 
 Alex Jen
may enter into agreements with other consultants to assist in locating a target
company and may share stock received by it or cash resulting from the sale of
its securities with such other consultants. Alex Jen controls us and therefore
has the authority to enter into any agreement binding us. Alex Jen as our sole
officer, director and only shareholder can authorize any such agreement
binding us.
   
 
 Item
3. Quantitative and Qualitative Disclosures About Market Risk
 
 Not
required for Smaller Reporting Companies.
  Item
4T.  Controls and Procedures
 
 a)
  Evaluation of
Disclosure Controls. Pursuant to Rule 13a-15(b) under the Securities
Exchange Act of 1934 (“Exchange Act”), the Company carried out an evaluation,
with the participation of the Company’s management, including the Company’s
Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”) (the
Company’s principal financial and accounting officer), of the effectiveness of
the Company’s disclosure controls and procedures (as defined under Rule
13a-15(e) under the Exchange Act) as of the end of the period covered by this
report. Based upon that evaluation, the Company’s CEO and CFO concluded that the
Company’s disclosure controls and procedures are effective to ensure that
information required to be disclosed by the Company in the reports that the
Company files or submits under the Exchange Act, is recorded, processed,
summarized and reported, within the time periods specified in the SEC’s rules
and forms, and that such information is accumulated and communicated to the
Company’s management, including the Company’s CEO and CFO, as appropriate, to
allow timely decisions regarding required disclosure.
 
 (b)
  Changes in
internal control over financial reporting. There have been no changes in
our internal control over financial reporting that occurred during the last
fiscal quarter 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.
  We are
currently not involved in any litigation that we believe could have a material
adverse effect on our financial condition or results of operations. There is no
action, suit, proceeding, inquiry or investigation before or by any court,
public board, government agency, self-regulatory organization or body pending
or, to the knowledge of the executive officers of our company or any of our
subsidiaries, threatened against or affecting our company, our common stock, any
of our subsidiaries or of our companies or our subsidiaries’ officers or
directors in their capacities as such, in which an adverse decision could have a
material adverse effect.
  Item
1A. Risk Factors.
  None.
 
 Item
2. Unregistered Sales of Equity Securities and Use of Proceeds
  None.
 
 Item
3. Defaults Upon Senior Securities.
  None.
  Item
4. Submission of Matters to a Vote of Security Holders.
  None.
  Item
5. Other Information.
  None
  Item
6. Exhibits and Reports of Form 8-K.
  (a)         Exhibits
  31.1 Certifications pursuant to Section 302 of Sarbanes Oxley Act of
2002
  32.1 Certifications pursuant to Section 906 of Sarbanes Oxley Act of
2002
  (b)         Reports
of Form 8-K
  None.
 
  
 
  SIGNATURES
  Pursuant
to the requirements of the Securities Exchange Act of 1934, as amended, the
registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.
  355,
      INC.Date:
      May 8, 2009
                By:
                /s/ Alex JenChief
      Executive OfficerChief
      Financial Officer