UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549  FORM 10-K/A  (Mark One)   xANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the fiscal year endedDecember 31, 2022oTRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the transition period from [  ] to [  ]  Commission file number 000-56298  MOUNTAIN TOP PROPERTIES, INC.(Exact name of registrant as specified in its charter)  Nevada47-5544183(State or other jurisdiction of incorporation or
organization)(I.R.S. Employer
Identification No.)  5001 State Highway 114, Apt. 3111
North Lake, TX 76262
(Address of principal executive offices)




7505 Floyd CtWeatherford, TX 76262(Former Address of principal executive offices)

(315) 254-8553(Registrant’s Telephone Number)   Securities registered pursuant to Section 12(b) of the Act:  Title of each classTrading Symbol(s)Name of each exchange on which registeredn/aMTPP Indicate by check mark whether the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes☐ Nox   Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act. Yes☐ Nox        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 shorter period that the registrant as required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yesx No☐     Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K 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. Yes☐ Nox  Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an “emerging growth company”. See definition of “large accelerated filer”, "accelerated filer”, “smaller reporting company”, and “emerging growth company” in Rule 12b-2 of the Exchange Act. (Check one):   Large accelerated filerAccelerated filerNon-accelerated filerSmaller reporting companyxEmerging growth company ̈  Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act)  Yes☐ Nox  The aggregate market value of the registrant’s common stock held by non-affiliates of the Registrant on June 30, 2022, the last business day of the registrant’s most recently completed second fiscal quarter, and was $2,793,251. Market value is based on the assumed value of $0.03 per share of 93,108,353 shares held by non-affiliates, being the most recent sale price of the common stock prior to June 30, 2022.  250,108,353 common shares issued and outstanding and 100,000,000 preferred shares issued and outstanding as of date of this report, December 31, 2022.  250,108,353 common shares issued and outstanding and 100,000,000 preferred shares issued and outstanding as of the date of this fling, February 28, 2023.   EXPLANATORY NOTE  Mountain Top Properties, Inc. (the “Company”) is filing this Amendment No. 1 (this “Amendment”) to its Annual Report on Form 10-K for the period ended December 31, 2022 (the “Original Form 10-K”), as originally filed with the Securities and Exchange Commission (the “SEC”) on February 28, 2023, solely to add an amend Item 9A Controls and Procedures
to provide our conclusion on the effectiveness of our internal controls over financial reporting ("ICFR") pursuant to Item 308(a)(3) of Regulation S-K, in addition to the requirement to provide a conclusion regarding disclosure controls and procedures required by Item 307 of Regulation S-K.  Except as described above, this Amendment does not amend, modify or update the information in, or exhibits to, the Original Form 10-Q. Furthermore, this Amendment does not change any previously reported financial results nor does it reflect events occurring after the filing of the Original Form 10-Q.  This Amendment should be read in conjunction with the Company’s other filings made with the SEC subsequent to the filing of the Original Form 10-Q.               ITEM 9.CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE  None.  ITEM 9A. CONTROLS AND PROCEDURES  Our management is responsible for establishing and maintaining adequate internal control over financial reporting. Under the supervision of our Chief Executive Officer, the Company conducted an evaluation of the effectiveness of our internal control over financial reporting as of December 31, 2022 using the criteria established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).  A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company’s annual or interim financial statements will not be prevented or detected on a timely basis. In its assessment of the effectiveness of internal control over financial reporting as of December 31, 2022, the Company determined that there were control deficiencies that constituted material weaknesses under COSO and SEC rules are, as described below:  (1) lack of a functioning audit committee and lack of a majority of independent directors on the Company’s board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties consistent with control objectives; and (3) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and SEC disclosure requirements. The aforementioned potential material weaknesses were identified by the Company’s Chief Financial Officer in connection with the preparation of our financial statements as of December 31, 2022 and communicated the matters to our management and board of directors.  Management is currently evaluating remediation plans for the above control deficiency.  Accordingly, the Company concluded that this control deficiency resulted in a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis by the company’s internal controls.  As a result of the material weaknesses described above, management has concluded that the Company did not maintain effective internal control over financial reporting as of December 31, 2022 based on criteria established in Internal Control—Integrated Framework issued by COSO.  ITEM 9B. OTHER INFORMATION  None.                      16    ITEM 15. EXHIBITS  The following exhibits are filed as part of this Annual Report.  Exhibits:  Exhibits, Financial Statement Schedules   (a)Financial Statements(1)Financial statements for our company are listed in the index under Item 8 of this document.  (2)All financial statement schedules are omitted because they are not applicable, not material or the required information is shown in the financial statements or notes thereto.  (b)Exhibits   Exhibit NumberExhibit Description3.1.1*Articles of Incorporation as A& C Medical Supply, Inc. dated November 6, 1990*3.1.2*Certificate of Amendment to ACI Asset Management Inc, dated June 28, 1994*3.1.3*Certificate of Amendment dated February 23, 2000*3.1.4*Certificate of Amendment dated March 16, 2005*3.1.5*Certificate of Amendment to Interactive Business Development Inc. dated July 12, 2005*3.1.6*Certificate of Amendment to Baby Bright Corporation dated April 18, 2006*3.1.7*Certificate of Amendment to Mountain Top Properties, Inc. dated November 16, 2006*3.1.8*Certificate of Amendment dated January 21, 2021*31.1**Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 of the Principal Executive Officer and Principal Accounting Officer32.1**Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 of the Principal Executive Officer and Principal Accounting Officer*  Filed with Form 10-12g/A on June 25, 2021** Filed herewith    SIGNATURES  In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.   MOUNTAIN TOP PROPERTIES, INC.Dated: July 20, 2023By:/s/ Anthony LombardoAnthony LombardoPresident,
Chief Executive Officer,
Chief Financial Officer,
and Director(Principal Executive Officer,
Principal Financial Officer
and Principal Accounting Officer) Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.    Dated: July 20, 2023By:/s/ Anthony LombardoAnthony LombardoPresident,
Chief Executive Officer,
Chief Financial Officer,
and Director(Principal Executive Officer,
Principal Financial Officer
and Principal Accounting Officer)