UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 10-Q

(Mark One)

|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

                                       OR

|_|   TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT
      OF 1934

                  FOR THE TRANSITION FROM _______ TO ________.

                        COMMISSION FILE NUMBER: 000-52224

                         SUNNYSIDE ACRES MOBILE ESTATES
                       (Exact Name of Issuer as Specified in its Charter)

                NEVADA                                       88-0409166
   (State or other jurisdiction of                       (I.R.S. Employer
    incorporation or organization)                      Identification No.)

  P.O. Box 031-088, Shennan Zhong Road,
    Shenzhen City, P.R. China 518031                            n/a
 (Address of principal executive offices)                    (Zip code)

                  Issuer's telephone number: 011-86-21-61050200

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. Yes |X| No |_|

Indicate by check mark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). Yes |X| No |_|

State the number of shares outstanding of each of the issuer's classes of common
equity, for the period covered by this report and as at the latest practicable
date:

At March 31, 2009, there were outstanding 8,000,000 shares of the Registrant's
Common Stock, $.001 par value.

Transitional Small Business Disclosure Format: Yes |_| No |X|

<PAGE>

                                     PART I

ITEM 1. FINANCIAL STATEMENTS

                           SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)

                                    CONTENTS

FINANCIAL STATEMENTS

   Balance Sheets                                                            F-1

   Statements of Operations                                                  F-2

   Statements of Stockholders' Deficit                                     F-3-4

   Statements of Cash Flows                                                  F-5

   Notes to Financial Statements                                           F-6-9

<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)
                                 BALANCE SHEETS

<TABLE>
<CAPTION>
                                                                  March 31,
                                                                     2009         December 31,
                                                                 (Unaudited)          2008
                                                                -------------     ------------
<S>                                                             <C>               <C>
                                     ASSETS
CURRENT ASSETS                                                  $           0     $          0
                                                                -------------     ------------
            Total current assets                                $           0     $          0
                                                                -------------     ------------
                   Total assets                                 $           0     $          0
                                                                =============     ============

                      LIABILITIES AND STOCKHOLDERS' DEFICIT

CURRENT LIABILITIES
     Accounts payable                                           $      29,547     $     24,047
     Officers advances                                                      0                0
                                                                -------------     ------------
            Total current liabilities                           $      29,547     $     24,047
                                                                -------------     ------------
STOCKHOLDERS' DEFICIT
     Common stock: $0.001 par value;
        authorized 25,000,000 shares; issued
        and outstanding:  8,000,000                                     8,000            8,000
     Additional paid-in capital                                        96,857           96,857
     Accumulated deficit during development stage                    (134,404)        (128,904)
                                                                -------------     ------------
            Total stockholders' deficit                         $     (29,547)    $    (24,047)
                                                                =============     ============
                   Total liabilities and
                   stockholders' deficit                        $           0     $          0
                                                                =============     ============
</TABLE>

                 SEE ACCOMPANYING NOTES TO FINANCIAL STATEMENTS.


                                      F-1
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)
                            STATEMENTS OF OPERATIONS
                                   (UNAUDITED)

                                                                   Nov. 2, 1992
                                      Three Months Ended         (inception) to
                                  March 31,         March 31,        March 31,
                                    2009              2008             2009
                                ------------     -------------     ------------
Revenues                        $          0     $           0     $          0

Cost of revenue                            0                 0                0
                                ------------     -------------     ------------
       Gross profit             $          0     $           0     $          0
General, selling and
   administrative expenses             5,500            18,851          134,404
                                ------------     -------------     ------------
       Operating loss           $     (5,500)    $     (18,851)    $   (134,404)

Nonoperating income (expense)              0                 0                0
                                ------------     -------------     ------------
   Net loss                     $     (5,500)    $     (18,851)    $   (134,404)
                                ============     =============     ============

   Net loss per share, basic
   and diluted                  $     (0.00)      $     (0.00)
                                ===========       ===========

   Average number of shares
   of common stock outstanding    8,000,000         8,000,000
                                ===========       ===========

                 See Accompanying Notes to Financial Statements.


                                      F-2
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)
                       STATEMENTS OF STOCKHOLDERS' DEFICIT
                                   (UNAUDITED)

<TABLE>
<CAPTION>
                                                                                        Accumulated
                                                                                          Deficit
                                              Common Stock             Additional         During
                                      ---------------------------       Paid-In        Development
                                        Shares          Amount          Capital            Stage            Total
                                      ----------    -------------     ------------     -------------     ------------
                                                                                         (Restated)
<S>                                   <C>           <C>               <C>              <C>               <C>
November 2, 1992, issue
  common stock                         2,200,000    $       2,200     $     19,800     $           0     $     22,000
Net loss, December 31, 1992                                                                     (340)            (340)
                                      ----------    -------------     ------------     -------------     ------------
Balance, December 31, 1992             2,200,000    $       2,200     $     19,800     $        (340)    $     21,660
Net loss, December 31, 1993                                                                      (85)             (85)
                                      ----------    -------------     ------------     -------------     ------------
Balance, December 31, 1993             2,200,000    $       2,200     $     19,800     $        (425)    $     21,575
Net loss, December 31, 1994                                                                      (85)             (85)
                                      ----------    -------------     ------------     -------------     ------------
Balance, December 31, 1994             2,200,000    $       2,200     $     19,800     $        (510)    $     21,490
Net loss, December 31, 1995                                                                      (85)             (85)
                                      ----------    -------------     ------------     -------------     ------------
Balance, December 31, 1995             2,200,000    $       2,200     $     19,800     $        (595)    $     21,405
Net loss, December 31, 1996                                                                      (85)             (85)
                                      ----------    -------------     ------------     -------------     ------------
Balance, December 31, 1996             2,200,000    $       2,200     $     19,800     $        (680)    $     21,320
Net loss, December 31, 1997                                                                      (85)             (85)
                                      ----------    -------------     ------------     -------------     ------------
Balance, December 31, 1997             2,200,000    $       2,200     $     19,800     $        (765)    $      21235
Net loss, December 31, 1998                                                                     (225)            (225)
                                      ----------    -------------     ------------     -------------     ------------
Balance, December 31, 1998             2,200,000    $       2,200     $     19,800     $        (990)    $     21,010
Net loss, December 31, 1999                                                                      (85)             (85)
                                      ----------    -------------     ------------     -------------     ------------
Balance, December 31, 1999             2,200,000    $       2,200     $     19,800     $      (1,075)    $     20,925)
Net loss, December 31, 2000                                                                  (20,925)         (20,925)
                                      ----------    -------------     ------------     -------------     ------------
July 3, 2000, changed from no
  par value to $0.001
July 3, 2000, forward stock
  1000:1
Balance, December 31, 2000             2,200,000    $       2,200     $     19,800     $     (22,000)    $          0
Net loss, December 31, 2001                                                                      (85)             (85)
                                      ----------    -------------     ------------     -------------     ------------
Balance, December 31, 2001             2,200,000    $       2,200     $     19,800     $     (22,085)    $        (85)
Net loss, December 31, 2002                                                                      (85)             (85)
                                      ----------    -------------     ------------     -------------     ------------
Balance, December 31, 2002             2,200,000    $       2,200     $     19,800     $     (22,170)    $       (170)
Net loss, December 31, 2003                                                                      (85)             (85)
                                      ----------    -------------     ------------     -------------     ------------
Balance, December 31, 2003             2,200,000    $       2,200     $     19,800     $     (22,225)    $       (225)
Net loss, December 31, 2004                                                                     (545)            (545)
                                      ----------    -------------     ------------     -------------     ------------
Balance, December 31, 2004             2,200,000    $       2,200     $     19,800     $     (22,800)    $       (800)
Net loss, December 31, 2005                                                                     (200)            (200)
                                      ----------    -------------     ------------     -------------     ------------
Balance, December 31, 2005             2,200,000    $       2,200     $     19,800     $     (23,000)    $     (1,000)
Net loss, December 31, 2006                                                                   (4,001)          (4,001)
                                      ----------    -------------     ------------     -------------     ------------
Balance, December 31, 2006             2,200,000    $       2,200     $     19,800     $     (27,001)    $     (5,001)
October 10, 2007, forward
  stock split 8:1                     17,600,000           17,600          (17,600)                0                0
October 31, 2007, cancellation
  of shares                          (11,800,000)         (11,800)          11,800                 0                0
Forgiveness of officer loans                   0                0           12,283                 0           12,283
Expenses paid by shareholder                   0                0           25,000                 0           25,000
Net loss, December 31, 2007                                                                  (33,941)         (33,941)
                                      ----------    -------------     ------------     -------------     ------------
</TABLE>

                 See Accompanying Notes to Financial Statements.


                                      F-3
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)
                 STATEMENTS OF STOCKHOLDERS' DEFICIT (CONTINUED)
                                   (UNAUDITED)

<TABLE>
<CAPTION>
                                                                                        Accumulated
                                                                                          Deficit
                                              Common Stock             Additional         During
                                      ---------------------------       Paid-In        Development
                                        Shares          Amount          Capital            Stage            Total
                                      ----------    -------------     ------------     -------------     ------------
                                                                                         (Restated)
<S>                                    <C>          <C>               <C>              <C>               <C>
Balance, December 31, 2007             8,000,000    $       8,000     $     51,283     $     (60,942)    $     (1,659)
Expenses paid by shareholder                   0                0           45,574                 0           45,574
Net loss, December 31, 2008                                                                  (67,962)         (67,962)
                                      ----------    -------------     ------------     -------------     ------------

Balance, December 31, 2008             8,000,000            8,000           96,857          (128,904)         (24,047)
Net loss, March 31, 2009                                                                      (5,500)          (5,500)
                                      ----------    -------------     ------------     -------------     ------------

Balance, March 31, 2009                8,000,000    $       8,000     $     96,857     $    (134,404)    $    (29,547)
                                      ==========    =============     ============     =============     ============
</TABLE>

                 See Accompanying Notes to Financial Statements.


                                      F-4
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)
                            STATEMENTS OF CASH FLOWS
                                   (UNAUDITED)

<TABLE>
<CAPTION>
                                                                                                 Nov. 2, 1992
                                                                    Three Months Ended          (inception) to
                                                                 March 31,        March 31,        March 31,
                                                                   2009             2008             2009
                                                              ------------     -------------     ------------
<S>                                                           <C>              <C>               <C>
Cash Flows From
Operating Activities
    Net loss                                                  $     (5,500)    $     (18,851)    $   (134,404)
    Adjustments to reconcile net loss
    to cash used in operating activities:
    Changes in assets and liabilities
    Increase (decrease) in accounts payable                          5,500            18,851           29,547
                                                              ------------     -------------     ------------
         Net cash used in
            operating activities                              $          0     $          (0)    $   (104,857)
                                                              ------------     -------------     ------------
Cash Flows From
Investing Activities                                          $          0     $           0     $          0
                                                              ------------     -------------     ------------
Cash Flows From
Financing Activities
    Issuance of common stock                                  $          0     $           0     $     22,000
    Increase in officer advances                                         0                 0           12,283
    Contributed capital                                                  0                 0           70,574
                                                              ------------     -------------     ------------
         Net cash provided by
            financing activities                              $          0     $           0     $    104,857
                                                              ------------     -------------     ------------
         Net increase (decrease)
            in cash                                           $          0     $           0     $          0

Cash, beginning of period                                                0                 0     $          0
                                                              ------------     -------------     ------------
Cash, end of period                                           $          0     $           0     $          0
                                                              ============     =============     ============
Supplemental Information and Non-monetary Transactions:

Interest paid                                                 $          0     $           0     $          0
                                                              ============     =============     ============
Taxes paid                                                    $          0     $           0     $          0
                                                              ============     =============     ============
Officer advances contributed to capital                       $          0     $           0     $     12,283
                                                              ============     =============     ============
</TABLE>

        See Accompanying Notes to Financial Statements.


                                      F-5
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)

                          NOTES TO FINANCIAL STATEMENTS

                                   (UNAUDITED)

Note 1. Nature of Business and Significant Accounting Policies

Nature of business:

Sunnyside Acres Mobile Estates ("Company") was organized November 2, 1992 under
the laws of the State of Nevada. The Company currently has no operations and, in
accordance with Statement of Financial Accounting Standard (SFAS) No. 7,
"Accounting and Reporting by Development Stage Enterprises," is considered a
Development Stage Enterprise.

On November 1, 2007, after the cancellation of shares described in Note 2, the
controlling shareholders sold their remaining 15.63% of common shares in a
private transaction, resulting in a change of control of the Company to Max Time
Enterprise Limited.

A summary of the Company's significant accounting policies is as follows:

Estimates

The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and
the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.

Cash

For the Statements of Cash Flows, all highly liquid investments with maturity of
three months or less are considered to be cash equivalents. There were no cash
equivalents as of March 31, 2009 and December 31, 2008.

Income taxes

Income taxes are provided based upon the liability method of accounting pursuant
to Statement of Financial Accounting Standards No. 109 "Accounting for Income
Taxes." Under this approach, deferred income taxes are recorded to reflect the
tax consequences in future years of differences between the tax basis of assets
and liabilities and their financial reporting amounts at each year-end. A
valuation allowance is recorded against deferred tax assets if management does
not believe the Company has met the "more likely than not" standard imposed by
SFAS No. 109 to allow recognition of such an asset. See Note 5.


                                      F-6
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)

                          NOTES TO FINANCIAL STATEMENTS

                                   (UNAUDITED)

Note 1. Nature of Business and Significant Accounting Policies (continued)

Effective November 1, 2007, the Company adopted the Financial Accounting
Standards Board ("FASB") Interpretation No. 48, Accounting for Uncertainty in
Income Taxes--an interpretation of FASB Statement No. 109 ("FIN 48"). FIN 48
clarifies the accounting for uncertainty in income taxes recognized in an
enterprise's financial statements in accordance with FASB Statement No. 109,
Accounting for Income Taxes. FIN 48 prescribes a recognition threshold and
measurement attribute for the financial statement recognition and measurement of
a tax position taken or expected to be taken in a tax return. Additionally, FIN
48 provides guidance on derecognition, classification, interest and penalties,
accounting in interim periods, disclosure, and transition. The adoption of FIN
48 did not have a material impact on the Company's financial position, results
of operation or liquidity. The current Company policy classifies any interest
recognized on an underpayment of income taxes as interest expense and classifies
any statutory penalties recognized on a tax position taken as selling, general
and administrative expense.

Share Based Expenses

In December 2004, the Financial Accounting Standards Board ("FASB") issued SFAS
No. 123R "Share Based Payment." This statement is a revision to SFAS 123 and
supersedes Accounting Principles Board (APB) Opinion No. 25, "Accounting for
Stock Issued to Employees," and amends FASB Statement No. 95, "Statement of Cash
Flows." This statement requires a public entity to expense the cost of employee
services received in exchange for an award of equity instruments. This statement
also provides guidance on valuing and expensing these awards, as well as
disclosure requirements of these equity arrangements. The Company adopted SFAS
No. 123R upon creation of the company and expenses share based costs in the
period incurred.

Going concern

The Company's financial statements are prepared in accordance with generally
accepted accounting principles applicable to a going concern. This contemplates
the realization of assets and the liquidation of liabilities in the normal
course of business. Currently, the Company does not have cash, or material
assets, nor does it have operations or a source of revenue sufficient to cover
its operation costs and allow it to continue as a going concern. The Company
will be dependent upon the raising of additional capital through placement of
our common stock in order to implement its business plan, or merge with an
operating company. There can be no assurance that the Company will be successful
in either situation in order to continue as a going concern. The officers and
directors have committed to advancing certain operating costs of the Company.


                                      F-7
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)

                          NOTES TO FINANCIAL STATEMENTS

                                   (UNAUDITED)

Note 2. Stockholders' Equity

Common stock

The authorized common stock of the Company consists of 25,000,000 shares with
par value of $0.001. On November 2, 1992 the Company authorized and issued
22,000 shares of its no par value common stock in consideration of $22,000 in
cash.

On July 3, 2000, the State of Nevada approved the Company's restated Articles of
Incorporation, which increased its capitalization from 2,500 common shares to
25,000,000 common shares. The no par value was changed to $0.001 per share.

On June 29, 2000, the Company's shareholders approved a forward split of its
common stock at one thousand shares for one share of the existing shares. The
number of common stock shares outstanding increased from 22,000 to 2,200,000.
Prior period information has been restated to reflect the stock split.

On October 10, 2007, the Company's shareholders approved a forward split of its
common stock at eight shares for one share of the existing shares. The number of
common stock shares outstanding increased from 2,200,000 to 19,800,000. Prior
period information has been restated to reflect the stock split.

On October 31, 2007, the Company's former officers and directors agreed to
cancel and return to the Company 11,800,000 shares of the Company's common
stock.

The Company has not authorized any preferred stock.

Net loss per common share

Net loss per share is calculated in accordance with SFAS No. 128, "Earnings Per
Share." The weighted-average number of common shares outstanding during each
period is used to compute basic loss per share. Diluted loss per share is
computed using the weighted averaged number of shares and dilutive potential
common shares outstanding. Dilutive potential common shares are additional
common shares assumed to be exercised.

Basic net loss per common share is based on the weighted average number of
shares of common stock outstanding of 8,000,000 for the three months ended March
31, 2009 and 2008. As of March 31, 2009 and 2008, the Company had no dilutive
potential common shares.


                                      F-8
<PAGE>

                         SUNNYSIDE ACRES MOBILE ESTATES
                        (A Development Stage Enterprise)

                          NOTES TO FINANCIAL STATEMENTS

                                   (UNAUDITED)

Note 3. Income Taxes

We did not provide any current or deferred U.S. federal income tax provision or
benefit for any of the periods presented because we have experienced operating
losses since inception. Per Statement of Accounting Standard No. 109 -
Accounting for Income Tax and FASB Interpretation No. 48 - Accounting for
Uncertainty in Income Taxes an interpretation of FASB Statement No.109, when it
is more likely than not that a tax asset cannot be realized through future
income the Company must allow for this future tax benefit. We provided a full
valuation allowance on the net deferred tax asset, consisting of net operating
loss carry-forwards, because management has determined that it is more likely
than not that we will not earn income sufficient to realize the deferred tax
assets during the carry-forward period.

The net federal operating loss carry forward will expire between 2018 and 2028.
This carry forward may be limited upon the consummation of a business
combination under IRC Section 381.

Note 4. Related Party Transactions

The Company neither owns nor leases any real or personal property. The officer
or resident agent of the corporation provides office services without charge.
Such costs are immaterial to the financial statements and accordingly, have not
been reflected therein. The officer and director for the Company is involved in
other business activities and may, in the future, become involved in other
business opportunities. If a specific business opportunity becomes available,
such person may face a conflict in selecting between the Company and their other
business interest. The Company has not formulated a policy for the resolution of
such conflicts.

Note 5. Warrants and Options

There are no warrants or options outstanding to acquire any additional shares of
common stock of the Company.

Note 6. Officers Advances

An officer of the Company has advanced funds totaling $70,574 from November 1,
2007 through March 31, 2009, for expenses of the Company. The officer does not
request reimbursement of these advances and the Company treated the $70,574 as
additional paid-in capital.


                                      F-9
<PAGE>

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

The following discussion of our financial condition and results of operations
should be read in conjunction with the financial statements and the related
notes thereto included elsewhere in this Quarterly Report and in our Annual
Report on Form 10-K for the fiscal year ended December 31, 2008. The matters
discussed herein contain forward-looking statements within the meaning of
Section 21E of the Securities Exchange Act of 1934, as amended, and Section 27A
of the Securities Act of 1933, as amended, which involve risks and
uncertainties. All statements other than statements of historical information
provided herein may be deemed to be forward-looking statements. Without limiting
the foregoing, the words "believes", "anticipates", "plans", "expects" and
similar expressions are intended to identify forward-looking statements. Factors
that could cause actual results to differ materially from those reflected in the
forward-looking statements include, but are not limited to, those discussed
under the heading "Risk Factors" and elsewhere in this report and the risks
discussed in our other filings with the SEC. While these forward-looking
statements, and any assumptions upon which they are based, are made in good
faith and reflect our current judgment regarding the direction of our business,
actual results will almost always vary, sometimes materially, from any
estimates, predictions, projections, assumptions or other future performance
suggested herein. Readers are cautioned not to place undue reliance on these
forward-looking statements, which reflect management's analysis, judgment,
belief or expectation only as of the date hereof. Except as required by
applicable law, including the securities laws of the United States, we do not
intend to update any of the forward-looking statements to conform these
statements to actual results.

As used in this Quarterly Report, references to "our company," "Company," "we"
or "us" refers to Sunnyside Acres Mobile Estates, unless otherwise specifically
stated or the context requires otherwise. All share and per share information in
this Quarterly Report gives effect to an 8-for-1 forward stock split of our
common stock on September 27, 2007.

Plan of Operations

We were incorporated under Nevada law on November 2, 1992. At formation, we had
intended to develop a park that would have mobile home trailers of high quality
construction, and to form a subsidiary that would serve as the general partner
of a limited partnership which was to be a developer and builder of one or more
mobile home parks in Southern California.

Between November 2, 1992 and approximately March 31, 1993, we investigated
certain business opportunities but did not commence any activities in connection
with our development and building activities. As at December 31, 1993, all funds
raised by the sale of shares in order to fulfill our initial objective had been
expended and we, thereafter became dormant. From February 1, 1993 until the
present, we were inactive and could be deemed to be a so-called "shell" company,
whose only purpose at this time is to determine and implement a new business
purpose.

We will attempt to acquire other assets or business operations that will
maximize shareholder value. No specific assets or businesses have been
definitively identified and there is no certainty that any such assets or
business will be identified or any transactions will be consummated.

We expect that we will need to raise funds in order to effectuate our business
plan. We will seek to establish or acquire businesses or assets with funds
raised either via the issuance of shares or debt. There can be no assurance that
additional capital will be available to us. We may seek to raise the required
capital by other means. We may have to issue debt or equity or enter into a
strategic arrangement with a third party. We currently have no agreements,
arrangements or understandings with any person to obtain funds through bank
loans, lines of credit or any other sources. Since we have no such arrangements
or plans currently in effect, our inability to raise funds will have a severe
negative impact on our ability to remain a viable company. In pursuing the
foregoing goals, we may seek to expand or change the composition of the Board or
make changes to our current capital structure, including issuing additional
shares or debt and adopting a stock option plan.

We have had no revenues from inception through March 31, 2009. We have a loss
from inception through December 31, 2008 of $ (128,904) and from inception
through March 31, 2009 of $ (134,404). We do not expect to generate any revenues
over the next twelve months. Our principal business objective for the next 12
months will be to seek, investigate and, if such investigation warrants, engage
in a business combination with a private entity whose business presents an
opportunity for our shareholders.

During the next 12 months we anticipate incurring costs related to filing of
Exchange Act reports, and costs relating to consummating an acquisition. We
believe we will be able to meet these costs through use of funds in our treasury
and additional amounts, as necessary, to be loaned by or invested in us by our
stockholder, management or other investors. We have no specific plans,
understandings or agreements with respect to the raising of such funds, and we
may seek to raise the required capital by the issuance of equity or debt
securities or by other means. Since we have no such arrangements or plans
currently in effect, our inability to raise funds for the consummation of an
acquisition may have a severe negative impact on our ability to become a viable
company.


                                       2
<PAGE>

Financial Condition

      Our auditor's going concern opinion for prior years ended and the notation
in the financial statements indicate that we do not have significant cash or
other material assets and that we are relying on advances from stockholders,
officers and directors to meet limited operating expenses. We do not have
sufficient cash or other material assets nor do we have sufficient operations or
an established source of revenue to cover our operational costs that would allow
us to continue as a going concern.

      Since we have had no operating history nor any revenues or earnings from
operations, with no significant assets or financial resources, we will in all
likelihood sustain operating expenses without corresponding revenues, at least
until the consummation of a business combination. This may result in our
incurring a net operating loss which will increase continuously until we can
consummate a business combination with a profitable business opportunity and
consummate such a business combination.

      We are dependent upon our principal stockholder and officer to meet any de
minimis costs that we may incur.

Liquidity and Capital Resources

As of December 31, 2008, we had no assets and a working capital deficit and
stockholders' deficit of $(24,047). As of March 31, 2009, we had no assets and a
working capital deficit and stockholders' deficit of $ (29,547). Our officer has
advanced funds totaling $70,574 for expenses from November 1, 2007 through March
31, 2009. The officer does not request reimbursement of these advances and we
have treated the $70,574 as additional paid-in capital. The capital requirements
relating to implementation of our business plan will be significant.

Management plans to rely on the proceeds from new debt or equity financing and
the sale of shares held by it to finance its ongoing operations. During 2009, we
intend to continue to seek additional capital in order to meet our cash flow and
working capital. There is no assurance that we will be successful in achieving
any such financing or raise sufficient capital to fund our operations and
further development. We cannot assure you that financing will be available to us
on commercially reasonable terms, if at all. If we are not successful in
sourcing significant additional capital in the near future, we will be required
to significantly curtail or cease ongoing operations and consider alternatives
that would have a material adverse affect on our business, results of operations
and financial condition.

Off-Balance Sheet Arrangements

None.

Critical Accounting Policies and Estimates

We prepare our financial statements in accordance with accounting principles
generally accepted in the United States, and make estimates and assumptions that
affect our reported amounts of assets, liabilities, revenue and expenses. We
base our estimates on historical experience and other assumptions that we
believe are reasonable in the circumstances. Actual results may differ from
these estimates.

The following critical accounting policies affect our more significant estimates
and assumptions used in preparing our consolidated financial statements.

Our financial statements have been prepared on the going concern basis, which
assumes the realization of assets and liquidation of liabilities in the normal
course of operations. If we were not to continue as a going concern, we would
likely not be able to realize on our assets at values comparable to the carrying
value or the fair value estimates reflected in the balances set out in the
preparation of our financial statements. There can be no assurances that we will
be successful in generating additional cash from equity or other sources to be
used for operations. Our financial statements do not include any adjustments to
the recoverability of assets and classification of assets and liabilities that
might be necessary should we be unable to continue as a going concern.

Going Concern

The nature of our financial status makes us lack the characteristics of a going
concern. This is because the company, due to its financial condition, may have
to seek loans or the sale of its securities to raise cash to meet its cash
needs. We have no revenue and no cash. The level of current operations does not
sustain our expenses and we have no commitments for obtaining additional
capital. These factors, among others, raise substantial doubt about its ability
to continue as a going concern.

Recent Accounting Pronouncements

In February 2007, the Financial Accounting Standards Board issued Statement of
Financial Accounting Standards No. 159, "The Fair Value Option for Financial
Assets and Financial Liabilities - Including an amendment of FASB Statement No.
115" (hereinafter "SFAS No. 159"). This statement permits entities to choose to
measure many financial instruments and certain other items at fair value. The
objective is to improve financial reporting by providing entities with the
opportunity to mitigate volatility in reported earnings caused by measuring
related assets and liabilities differently without having to apply complex hedge


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<PAGE>

accounting provisions. This statement is expected to expand the use of fair
value measurement, which is consistent with the Board's long-term measurement
objectives for accounting for financial instruments. This statement is effective
as of the beginning of an entity's first fiscal year that begins after November
15, 2007, although earlier adoption is permitted. Management has not determined
the effect that adopting this statement would have on the Company's financial
condition or results of operations.

In December 2007, the FASB issued SFAS 141(R), "Business Combinations--a
replacement of FASB Statement No. 141." This Statement replaces SFAS 141,
"Business Combinations," and requires an acquirer to recognize the assets
acquired, the liabilities assumed, including those arising from contractual
contingencies, any contingent consideration, and any non-controlling interest in
the acquiree at the acquisition date, measured at their fair values as of that
date, with limited exceptions specified in the statement. SFAS 141(R) also
requires the acquirer in a business combination achieved in stages (sometimes
referred to as a step acquisition) to recognize the identifiable assets and
liabilities, as well as the non-controlling interest in the acquiree, at the
full amounts of their fair values (or other amounts determined in accordance
with SFAS 141(R)). In addition, SFAS 141(R)'s requirement to measure the
non-controlling interest in the acquiree at fair value will result in
recognizing the goodwill attributable to the non-controlling interest in
addition to that attributable to the acquirer. SFAS 141(R) amends SFAS No. 109,
"Accounting for Income Taxes," to require the acquirer to recognize changes in
the amount of its deferred tax benefits that are recognizable because of a
business combination either in income from continuing operations in the period
of the combination or directly in contributed capital, depending on the
circumstances. It also amends SFAS 142, "Goodwill and Other Intangible Assets,"
to, among other things, provide guidance on the impairment testing of acquired
research and development intangible assets and assets that the acquirer intends
not to use. SFAS 141(R)applies prospectively to business combinations for which
the acquisition date is on or after the beginning of the first annual reporting
period beginning on or after December 15, 2008. We are currently assessing the
potential impact that the adoption of SFAS 141(R) could have on our financial
statements.

In December 2007, the FASB issued SFAS 160, "Non-controlling Interests in
Consolidated Financial Statements." SFAS 160 amends Accounting Research Bulletin
51, "Consolidated Financial Statements," to establish accounting and reporting
standards for the non-controlling interest in a subsidiary and for the
deconsolidation of a subsidiary. It also clarifies that a non-controlling
interest in a subsidiary is an ownership interest in the consolidated entity
that should be reported as equity in the consolidated financial statements. SFAS
160 also changes the way the consolidated income statement is presented by
requiring consolidated net income to be reported at amounts that include the
amounts attributable to both the parent and the non-controlling interest. It
also requires disclosure, on the face of the consolidated statement of income,
of the amounts of consolidated net income attributable to the parent and to the
non-controlling interest. SFAS 160 requires that a parent recognize a gain or
loss in net income when a subsidiary is deconsolidated and requires expanded
disclosures in the consolidated financial statements that clearly identify and
distinguish between the interests of the parent owners and the interests of the
non-controlling owners of a subsidiary. SFAS 160 is effective for fiscal
periods, and interim periods within those fiscal years, beginning on or after
December 15, 2008. We are currently assessing the potential impact that the
adoption of SFAS 141(R) could have on our financial statements.

In March of 2008 the Financial Accounting Standards Board (FASB) issued SFAS No.
161, "Disclosures about Derivative Instruments and Hedging Activities--an
amendment of FASB Statement No. 133, "Accounting for Derivatives and Hedging
Activities." SFAS No. 161 has the same scope as Statement No. 133 but requires
enhanced disclosures about (a) how and why an entity uses derivative
instruments, (b) how derivative instruments and related hedged items are
accounted for under Statement No. 133 and its related interpretations, and (c)
how derivative instruments and related hedged items affect an entity's financial
position, financial performance, and cash flows. SFAS No. 161 is effective for
financial statements issued for fiscal years and interim periods beginning after
November 15, 2008, with early application encouraged. The statement encourages,
but does not require, comparative disclosures for earlier periods at initial
adoption. SFAS No. 161 has no effect on the Company's financial position,
statements of operations, or cash flows at this time.

In May 2008, FASB issued Financial Accounting Standards No. 162, "The Hierarchy
of Generally Accepted Accounting Principles." This Statement identifies the
sources of accounting principles and the framework for selecting the principles
to be used in the preparation of financial statements of nongovernmental
entities that are presented in conformity with generally accepted accounting
principles (GAAP) in the United States (the GAAP hierarchy). This Statement is
effective 60 days following the SEC's approval of the Public Company Accounting
Oversight Board amendments to AU Section 411, The Meaning of Present Fairly in
Conformity With Generally Accepted Accounting Principles. This pronouncement has
no effect on this Company's financial reporting at this time.


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ITEM 3. QUALITATIVE AND QUANTITATIVE DISCLOSURES ABOUT MARKET RISK.

      Not applicable to small reporting companies.

ITEM 4. EVALUATION OF DISCLOSURE ON CONTROLS AND PROCEDURES.

(a) Evaluation of Disclosure Controls and Procedures. Our senior management is
responsible for establishing and maintaining a system of disclosure controls and
procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities
Exchange Act of 1934 (the "Exchange Act") designed to ensure that the
information required to be disclosed by us in the reports we file or submit
under the Exchange Act is recorded, processed, summarized and reported within
the time periods specified in the Securities and Exchange Commission's rules and
forms. Disclosure controls and procedures include, without limitation, controls
and procedures designed to ensure that information required to be disclosed by
an issuer in the reports that it files or submits under the Exchange Act is
accumulated and communicated to the issuer's management, including its principal
executive officer or officers and principal financial officer or officers, or
persons performing similar functions, as appropriate to allow timely decisions
regarding required disclosure.

We have evaluated the effectiveness of the design and operation of its
disclosure controls and procedures under the supervision of and with the
participation of management, including our Chief Executive Officer and Chief
Financial Officer as of the end of the period covered by this report. Based on
that evaluation, our Chief Executive Officer and Chief Financial Officer has
concluded that our disclosure controls and procedures are effective.

(b) Changes in Internal Control Over Financial Reporting. There have not been
any changes in our internal control over financial reporting (as such term is
defined in Rules 13a-15(f) under the Exchange Act) during our most recently
completed fiscal quarter which is the subject of this report that have
materially affected, or are reasonably likely to materially affect, our internal
control over financial reporting.

There are inherent limitations in any system of internal control. A control
system, no matter how well designed and operated, can provide only reasonable,
not absolute, assurance that its objectives are met. Further, the design of a
control system must consider that resources are not unlimited and the benefits
of controls must be considered relative to their costs. Because of the inherent
limitations in all control systems, no evaluation of controls can provide
absolute assurance that all control issues and instances of fraud, if any,
within the company have been detected. These inherent limitations include the
realities that judgment in decision-making can be faulty, and that breakdowns
can occur because of simple error or mistake. Additionally, controls can be
circumvented by the individual acts of some persons, by collusion of two or more
people, or by management override of the controls.

                                     PART II

                                OTHER INFORMATION

Item 1A - Risk Factors.

      There have been no material changes in the risk factors previously
disclosed in the Registrant's Form 10-K for the fiscal year ended December 31,
2008.

ITEM 6 - EXHIBITS

      The following exhibits are filed with this report:

            31.1  Rule 13a-14(a)/15d-14(a) - Certification of Chief Executive
                  and Financial Officer.

            32.1  Section 1350 Certification - Chief Executive and Financial
                  Officer.


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                                   SIGNATURES

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

Dated: May 20, 2009                               SUNNYSIDE ACRES MOBILE ESTATES


                                                  By: /s/Hui Peng Cheng
                                                      --------------------------
                                                      Hui Peng Cheng
                                                      President