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 June 30, 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.
      Employerincorporation
      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 June
30, 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|







PART I





ITEM 1. FINANCIAL STATEMENTS




SUNNYSIDE
ACRES MOBILE ESTATES


(A
Development Stage Enterprise)





CONTENTS


FINANCIAL
      STATEMENTSBalance
      Sheets
                  F-1Statements
      of Operations
                  F-2Statements
      of Stockholders' Deficit
                  F-3Statements
      of Cash Flows
                  F-5Notes
      to Financial Statements
                  F-6











SUNNYSIDE
ACRES MOBILE ESTATES


(A
Development Stage Enterprise)


BALANCE
SHEETS





June
      30,2009
                                                            
                                                            
                                                            December
      31,(Unaudited)
                                                            
                                                            
                                                            2008ASSETSCURRENT
      ASSETS
                                                            
                                                            $
                                                            0
                                                            
                                                            
                                                            $
                                                            0Total
      current assets
                                                            
                                                            $
                                                            0
                                                            
                                                            
                                                            $
                                                            0Total
      assets
                                                            
                                                            $
                                                            0
                                                            
                                                            
                                                            $
                                                            0LIABILITIES
      AND STOCKHOLDERS' DEFICITCURRENT
      LIABILITIESAccounts
      payable
                                                            
                                                            $
                                                            45,905
                                                            
                                                            
                                                            $
                                                            24,047Officers
      advances
                                                            
                                                            
                                                            0
                                                            
                                                            
                                                            
                                                            0Total
      current liabilities
                                                            
                                                            $
                                                            45,905
                                                            
                                                            
                                                            $
                                                            24,047STOCKHOLDERS’
      DEFICITCommon
      stock: $0.001 par value;authorized
      25,000,000 shares; issuedand
      outstanding:  8,000,000
                                                            
                                                            
                                                            8,000
                                                            
                                                            
                                                            
                                                            8,000Additional
      paid-in capital
                                                            
                                                            
                                                            104,857
                                                            
                                                            
                                                            
                                                            96,857Accumulated
      deficit during development stage
                                                            
                                                            
                                                            (158,762
                                                            )
                                                            
                                                            
                                                            (128,904
                                                            )Total
      stockholders’ deficit
                                                            
                                                            $
                                                            (45,905
                                                            )
                                                            
                                                            $
                                                            (24,047
                                                            )Total
      liabilities andstockholders’
      deficit
                                                            
                                                            $
                                                            0
                                                            
                                                            
                                                            $
                                                            0


See
Accompanying Notes to Financial Statements.




F-1


SUNNYSIDE
ACRES MOBILE ESTATES


(A
Development Stage Enterprise)


STATEMENTS
OF OPERATIONS


(UNAUDITED)




Nov.
      2, 1992Three
      Months Ended
                                                                          
                                                                          
                                                                          Six
      Months Ended
                                                                          
                                                                          
                                                                          (inception)
      toJune
      30,
                                                                          
                                                                          
                                                                          June
      30,
                                                                          
                                                                          
                                                                          June
      30,
                                                                          
                                                                          
                                                                          June
      30,
                                                                          
                                                                          
                                                                          June
      30,2009
                                                                          
                                                                          
                                                                          2008
                                                                          
                                                                          
                                                                          2009
                                                                          
                                                                          
                                                                          2008
                                                                          
                                                                          
                                                                          2009Revenues
                                                                          $
                                                                          0
                                                                          
                                                                          
                                                                          $
                                                                          0
                                                                          
                                                                          
                                                                          $
                                                                          0
                                                                          
                                                                          
                                                                          $
                                                                          0
                                                                          
                                                                          
                                                                          $
                                                                          0Cost
      of revenue
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          0Gross
      profit
                                                                          $
                                                                          0
                                                                          
                                                                          
                                                                          $
                                                                          0
                                                                          
                                                                          
                                                                          $
                                                                          0
                                                                          
                                                                          
                                                                          $
                                                                          0
                                                                          
                                                                          
                                                                          $
                                                                          0General,
      selling andadministrative
      expenses
                                                                          
                                                                          24,358
                                                                          
                                                                          
                                                                          
                                                                          17,198
                                                                          
                                                                          
                                                                          
                                                                          29,858
                                                                          
                                                                          
                                                                          
                                                                          36,049
                                                                          
                                                                          
                                                                          
                                                                          158,762Operating
      loss
                                                                          $
                                                                          (24,358
                                                                          )
                                                                          
                                                                          $
                                                                          (17,198
                                                                          )
                                                                          
                                                                          $
                                                                          (29,858
                                                                          )
                                                                          
                                                                          $
                                                                          (36,049
                                                                          )
                                                                          
                                                                          $
                                                                          (158,762
                                                                          )Nonoperating
      income(expense)
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          0Net
      loss
                                                                          $
                                                                          (24,358
                                                                          )
                                                                          
                                                                          $
                                                                          (17,198
                                                                          )
                                                                          
                                                                          $
                                                                          (29,858
                                                                          )
                                                                          
                                                                          $
                                                                          (36,049
                                                                          )
                                                                          
                                                                          $
                                                                          (158,762
                                                                          )Net
      loss per share, basicand diluted
                                                                          $
                                                                          (0.00
                                                                          )
                                                                          
                                                                          $
                                                                          (0.00
                                                                          )
                                                                          
                                                                          $
                                                                          (0.00
                                                                          )
                                                                          
                                                                          $
                                                                          (0.00
                                                                          )Average
      number of sharesof
      common stockoutstanding
                                                                          
                                                                          8,000,000
                                                                          
                                                                          
                                                                          
                                                                          8,000,000
                                                                          
                                                                          
                                                                          
                                                                          8,000,000
                                                                          
                                                                          
                                                                          
                                                                          8,000,000




See
Accompanying Notes to Financial Statements.




F-2


SUNNYSIDE
ACRES MOBILE ESTATES


(A
Development Stage Enterprise)


STATEMENTS
OF STOCKHOLDERS’ DEFICIT


(UNAUDITED)




AccumulatedDeficitAdditional
                                                                          
                                                                          
                                                                          DuringCommon
      Stock
                                                                          
                                                                          
                                                                          Paid-In
                                                                          
                                                                          
                                                                          DevelopmentShares
                                                                          
                                                                          
                                                                          Amount
                                                                          
                                                                          
                                                                          Capital
                                                                          
                                                                          
                                                                          Stage
                                                                          
                                                                          
                                                                          Total(Restated)November
      2, 1992, issuecommon
      stock
                                                                          
                                                                          
                                                                          2,200,000
                                                                          
                                                                          
                                                                          $
                                                                          2,200
                                                                          
                                                                          
                                                                          $
                                                                          19,800
                                                                          
                                                                          
                                                                          $
                                                                          0
                                                                          
                                                                          
                                                                          $
                                                                          22,000Net
      loss, December 31, 1992
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          (340
                                                                          )
                                                                          
                                                                          
                                                                          (340
                                                                          )Balance,
      December 31, 1992
                                                                          
                                                                          
                                                                          2,200,000
                                                                          
                                                                          
                                                                          $
                                                                          2,200
                                                                          
                                                                          
                                                                          $
                                                                          19,800
                                                                          
                                                                          
                                                                          $
                                                                          (340
                                                                          )
                                                                          
                                                                          $
                                                                          21,660Net
      loss, December 31, 1993
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          (85
                                                                          )
                                                                          
                                                                          
                                                                          (85
                                                                          )Balance,
      December 31, 1993
                                                                          
                                                                          
                                                                          2,200,000
                                                                          
                                                                          
                                                                          $
                                                                          2,200
                                                                          
                                                                          
                                                                          $
                                                                          19,800
                                                                          
                                                                          
                                                                          $
                                                                          (425
                                                                          )
                                                                          
                                                                          $
                                                                          21,575Net
      loss, December 31, 1994
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          (85
                                                                          )
                                                                          
                                                                          
                                                                          (85
                                                                          )Balance,
      December 31, 1994
                                                                          
                                                                          
                                                                          2,200,000
                                                                          
                                                                          
                                                                          $
                                                                          2,200
                                                                          
                                                                          
                                                                          $
                                                                          19,800
                                                                          
                                                                          
                                                                          $
                                                                          (510
                                                                          )
                                                                          
                                                                          $
                                                                          21,490Net
      loss, December 31, 1995
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          (85
                                                                          )
                                                                          
                                                                          
                                                                          (85
                                                                          )Balance,
      December 31, 1995
                                                                          
                                                                          
                                                                          2,200,000
                                                                          
                                                                          
                                                                          $
                                                                          2,200
                                                                          
                                                                          
                                                                          $
                                                                          19,800
                                                                          
                                                                          
                                                                          $
                                                                          (595
                                                                          )
                                                                          
                                                                          $
                                                                          21,405Net
      loss, December 31, 1996
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          (85
                                                                          )
                                                                          
                                                                          
                                                                          (85
                                                                          )Balance,
      December 31, 1996
                                                                          
                                                                          
                                                                          2,200,000
                                                                          
                                                                          
                                                                          $
                                                                          2,200
                                                                          
                                                                          
                                                                          $
                                                                          19,800
                                                                          
                                                                          
                                                                          $
                                                                          (680
                                                                          )
                                                                          
                                                                          $
                                                                          21,320Net
      loss, December 31, 1997
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          (85
                                                                          )
                                                                          
                                                                          
                                                                          (85
                                                                          )Balance,
      December 31, 1997
                                                                          
                                                                          
                                                                          2,200,000
                                                                          
                                                                          
                                                                          $
                                                                          2,200
                                                                          
                                                                          
                                                                          $
                                                                          19,800
                                                                          
                                                                          
                                                                          $
                                                                          (765
                                                                          )
                                                                          
                                                                          $
                                                                          21235Net
      loss, December 31, 1998
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          (225
                                                                          )
                                                                          
                                                                          
                                                                          (225
                                                                          )Balance,
      December 31, 1998
                                                                          
                                                                          
                                                                          2,200,000
                                                                          
                                                                          
                                                                          $
                                                                          2,200
                                                                          
                                                                          
                                                                          $
                                                                          19,800
                                                                          
                                                                          
                                                                          $
                                                                          (990
                                                                          )
                                                                          
                                                                          $
                                                                          21,010Net
      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 nopar
      value to $0.001July
      3, 2000, forward stock1000:1Balance,
      December 31, 2000
                                                                          
                                                                          
                                                                          2,200,000
                                                                          
                                                                          
                                                                          $
                                                                          2,200
                                                                          
                                                                          
                                                                          $
                                                                          19,800
                                                                          
                                                                          
                                                                          $
                                                                          (22,000
                                                                          )
                                                                          
                                                                          $
                                                                          0Net
      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, forwardstock
      split 8:1
                                                                          
                                                                          
                                                                          17,600,000
                                                                          
                                                                          
                                                                          
                                                                          17,600
                                                                          
                                                                          
                                                                          
                                                                          (17,600
                                                                          )
                                                                          
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          0October
      31, 2007, cancellationof
      shares
                                                                          
                                                                          
                                                                          (11,800,000
                                                                          )
                                                                          
                                                                          
                                                                          (11,800
                                                                          )
                                                                          
                                                                          
                                                                          11,800
                                                                          
                                                                          
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          0Forgiveness
      of officer loans
                                                                          
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          12,283
                                                                          
                                                                          
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          12,283Expenses
      paid by shareholder
                                                                          
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          25,000
                                                                          
                                                                          
                                                                          
                                                                          0
                                                                          
                                                                          
                                                                          
                                                                          25,000Net
      loss, December 31, 2007
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          
                                                                          (33,941
                                                                          )
                                                                          
                                                                          
                                                                          (33,941
                                                                          )
  See
Accompanying Notes to Financial Statements.
  F-3
 
 SUNNYSIDE
ACRES MOBILE ESTATES
 (A
Development Stage Enterprise)
 STATEMENTS
OF STOCKHOLDERS’ DEFICIT (CONTINUED)
 (UNAUDITED)
  AccumulatedDeficitAdditional
                                                                                                      
                                                                                                      
                                                                                                      DuringCommon
      Stock
                                                                                                      
                                                                                                      
                                                                                                      Paid-In
                                                                                                      
                                                                                                      
                                                                                                      DevelopmentShares
                                                                                                      
                                                                                                      
                                                                                                      Amount
                                                                                                      
                                                                                                      
                                                                                                      Capital
                                                                                                      
                                                                                                      
                                                                                                      Stage
                                                                                                      
                                                                                                      
                                                                                                      Total(Restated)Balance,
      December 31, 2007
                                                                                                      
                                                                                                      
                                                                                                      8,000,000
                                                                                                      
                                                                                                      
                                                                                                      $
                                                                                                      8,000
                                                                                                      
                                                                                                      
                                                                                                      $
                                                                                                      51,283
                                                                                                      
                                                                                                      
                                                                                                      $
                                                                                                      (60,942
                                                                                                      )
                                                                                                      
                                                                                                      $
                                                                                                      (1,659
                                                                                                      )Expenses
      paid by shareholder
                                                                                                      
                                                                                                      
                                                                                                      0
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      0
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      45,574
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      0
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      45,574Net
      loss, December 31, 2008
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      (67,962
                                                                                                      )
                                                                                                      
                                                                                                      
                                                                                                      (67,962
                                                                                                      )Balance,
      December 31, 2008
                                                                                                      
                                                                                                      
                                                                                                      8,000,000
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      8,000
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      96,857
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      (128,904
                                                                                                      )
                                                                                                      
                                                                                                      
                                                                                                      (24,047
                                                                                                      )Expenses
      paid by shareholder
                                                                                                      
                                                                                                      
                                                                                                      0
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      0
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      8,000
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      0
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      8,000Net
      loss, June 30, 2009
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      
                                                                                                      (29,858
                                                                                                      )
                                                                                                      
                                                                                                      
                                                                                                      (29,858
                                                                                                      )Balance,
      June 30, 2009
                                                                                                      
                                                                                                      
                                                                                                      8,000,000
                                                                                                      
                                                                                                      
                                                                                                      $
                                                                                                      8,000
                                                                                                      
                                                                                                      
                                                                                                      $
                                                                                                      104,857
                                                                                                      
                                                                                                      
                                                                                                      $
                                                                                                      (158,762
                                                                                                      )
                                                                                                      
                                                                                                      $
                                                                                                      (45,905
                                                                                                      )




See
Accompanying Notes to Financial Statements.




F-4




SUNNYSIDE
ACRES MOBILE ESTATES


(A
Development Stage Enterprise)


STATEMENTS
OF CASH FLOWS


(UNAUDITED)


Nov.
      2, 1992Six
      Months Ended
                                                      
                                                      
                                                      (inception)
      toJune
      30,
                                                      
                                                      
                                                      June
      30,
                                                      
                                                      
                                                      June
      30,2009
                                                      
                                                      
                                                      2008
                                                      
                                                      
                                                      2009Cash
      Flows FromOperating
      ActivitiesNet
      loss
                                                      
                                                      $
                                                      (29,858
                                                      )
                                                      
                                                      $
                                                      (36,049
                                                      )
                                                      
                                                      $
                                                      (158,762
                                                      )Adjustments
      to reconcile net lossto
      cash used in operating activities:Changes
      in assets and liabilitiesIncrease
      (decrease) in accounts payable
                                                      
                                                      
                                                      21,858
                                                      
                                                      
                                                      
                                                      18,851
                                                      
                                                      
                                                      
                                                      45,905Net
      cash used inoperating
      activities
                                                      
                                                      $
                                                      (8,000
                                                      )
                                                      
                                                      $
                                                      (0
                                                      )
                                                      
                                                      $
                                                      (112,857
                                                      )Cash
      Flows FromInvesting
      Activities
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      0Cash
      Flows FromFinancing
      ActivitiesIssuance
      of common stock
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      22,000Increase
      in officer advances
                                                      
                                                      
                                                      0
                                                      
                                                      
                                                      
                                                      0
                                                      
                                                      
                                                      
                                                      12,283Contributed
      capital
                                                      
                                                      
                                                      8,000
                                                      
                                                      
                                                      
                                                      0
                                                      
                                                      
                                                      
                                                      78,574Net
      cash provided byfinancing
      activities
                                                      
                                                      $
                                                      8,000
                                                      
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      112,857Net
      increase (decrease)in
      cash
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      0Cash,
      beginning of period
                                                      
                                                      
                                                      0
                                                      
                                                      
                                                      
                                                      0
                                                      
                                                      
                                                      $
                                                      0Cash,
      end of period
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      0Supplemental
      Information and Non-monetary Transactions:Interest
      paid
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      0Taxes
      paid
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      0Officer
      advances contributed to capital
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      0
                                                      
                                                      
                                                      $
                                                      12,283




See
Accompanying Notes to Financial Statements.




F-5


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 June 30, 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





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.





Summary of New Accounting
Pronouncements





In
April 2009, the FASB issued FASB Staff Position 107-1 and Accounting
Principles Board 28-1, “Interim Disclosures about Fair Value of Financial
Instruments,” (“FSP 107-1”). FSP 107-1 amends SFAS No. 107, “Disclosures
About Fair Value of Financial Instruments,” to require disclosures about fair
value of financial instruments for interim reporting periods of publicly traded
companies as well as in annual financial statements. FSP 107-1 also amends APB
Opinion No. 28, “Interim Financial Reporting,” to require those disclosures
in summarized financial information at interim reporting periods. FSP 107-1 is
effective for interim reporting periods ending after June 15, 2009.
FSP107-1 does not require disclosures for earlier periods presented for
comparative purposes at initial adoption. In periods after initial adoption,
this FSP requires comparative disclosures only for periods ending after initial
adoption. The Company adopted FSP 107-1 in the second quarter of 2009. FSP 107-1
did not have a material impact on the financial statements.





In April
2009, the FASB issued FASB Staff Positions 115-2 and 124-2, “Recognition and
Presentation of Other-Than-Temporary Impairments”(“FSP 115-2 and
124-2”). FSP 115-2 and 124-2 amends the other-than-temporary impairment
guidance for debt securities to make the guidance more operational and to
improve the presentation and disclosure of other-than-temporary impairments on
debt and equity securities in the financial statements. FSP 115-2 and 124-2
does not amend existing recognition and measurement guidance related to
other-than-temporary impairments of equity securities. The Company adopted FSP
115-2 and 124-2 in the second quarter of 2009. FSP 115-2 and 124-2 did not have
a material impact on the financial statements.





F-7





SUNNYSIDE
ACRES MOBILE ESTATES


(A
Development Stage Enterprise)




NOTES
TO FINANCIAL STATEMENTS




(UNAUDITED)






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




In
April 2009, the FASB issued FASB Staff Position 157-4, “Determining Fair
Value When the Volume and Level of Activity for the Asset or Liability Have
Significantly Decreased and Identifying Transactions That Are Not Orderly,”
(“FSP 157-4”). FSP 157-4 provides additional guidance for estimating fair value
in accordance with SFAS No. 157, “Fair Value Measurements,” when the volume
and level of activity for the asset or liability have significantly decreased.
FSP 157-4 also includes guidance on identifying circumstances that indicate a
transaction is not orderly. FSP 157-4 is effective for interim and annual
reporting periods ending after June 15, 2009. The Company adopted FSP 157-4
in the second quarter of 2009. FSP 107-1 did not have a material impact on the
financial statements.





In June
2009, the FASB issued Statement of Financial Accounting Standards No. 165,
“Subsequent Events,” (“SFAS No. 165”). SFAS 165 establishes general standards of
accounting for and disclosure of events that occur after the balance sheet date
but before financial statements are issued or are available to be issued. SFAS
165 applies to both interim financial statements and annual financial
statements. SFAS 165 is effective for interim or annual financial periods ending
after June 15, 2009. SFAS 165 does not have a material impact on our financial
statements.





In
June 2009, the FASB issued Statement of Financial Accounting Standards
No. 166, “Accounting for Transfers of Financial Assets, an amendment to
SFAS No. 140,” (“SFAS 166”). SFAS 166 eliminates the concept of a
“qualifying special-purpose entity,” changes the requirements for derecognizing
financial assets, and requires additional disclosures in order to enhance
information reported to users of financial statements by providing greater
transparency about transfers of financial assets, including securitization
transactions, and an entity’s continuing involvement in and exposure to the
risks related to transferred financial assets. SFAS 166 is effective for fiscal
years beginning after November 15, 2009. The Company will adopt
SFAS 166 in fiscal 2010. The Company does not expect that the adoption of
SFAS 166 will have a material impact on the consolidated financial
statements.





In June
2009, the FASB issued Statement of Financial Accounting Standards No. 167,“Amendments to FASB
Interpretation No. 46(R),” (“SFAS 167”). The amendments include: (1) the
elimination of the exemption for qualifying special purpose entities, (2) a new
approach for determining who should consolidate a variable-interest entity, and
(3) changes to when it is necessary to reassess who should consolidate a
variable-interest entity. SFAS 167 is effective for the first annual reporting
period beginning after November 15, 2009 and for interim periods within that
first annual reporting period. The Company will adopt SFAS 167 in fiscal 2010.
The Company does not expect that the adoption of SFAS 166 will have a material
impact on the consolidated financial statements.





In June
2009, the FASB issued Statement of Financial Accounting Standards No. 168,
“The FASB Accounting Standards Codification and the Hierarchy of Generally
Accepted Accounting Principles,” (“SFAS 168”). SFAS 168 replaces FASB Statement
No. 162, “The Hierarchy of Generally Accepted Accounting Principles”, and
establishes the FASB Accounting Standards Codification (“Codification”) as the
source of authoritative accounting principles recognized by the FASB to be
applied by nongovernmental entities in the preparation of financial statements
in conformity with generally accepted accounting principles (“GAAP”). SFAS 168
is effective for interim and annual periods ending after September 15,
2009. The Company will begin to use the new





F-8


SUNNYSIDE
ACRES MOBILE ESTATES


(A
Development Stage Enterprise)




NOTES
TO FINANCIAL STATEMENTS




(UNAUDITED)






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




Codification
when referring to GAAP in its annual report on Form 10-K for the fiscal year
ending January 3, 2010. This will not have an impact on the consolidated
results of the Company.





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.




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.





F-9


SUNNYSIDE
ACRES MOBILE ESTATES


(A
Development Stage Enterprise)




NOTES
TO FINANCIAL STATEMENTS




(UNAUDITED)







Note
2.           Stockholders’
Equity




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 and six months ended June
30, 2009 and 2008.  As of June 30, 2009 and 2008, the Company had no
dilutive potential common shares.




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 $78,574 from November 1, 2007
through June 30, 2009, for expenses of the Company. The officer does not request
reimbursement of these advances and the Company treated the $78,574 as
additional paid-in capital.








F-10




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 June 30, 2009. We have a loss from
inception through December 31, 2008 of $ (128,904) and from
inception through June 30, 2009 of $ (158,762). 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.





2





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 amounts, as necessary, to be
loaned by or invested in us by our principal 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.





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 June 30, 2009, we had no
assets and a working capital deficit and stockholders' deficit of $
(45,905). Our officer has advanced
funds totaling $78,574 for expenses from November 1, 2007 through June 30, 2009.
The officer does not request reimbursement of these advances and we have treated
the $78,574 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 the next
twelve months, 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.




3


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
April 2009, the FASB issued FASB Staff Position 107-1 and Accounting
Principles Board 28-1, “Interim Disclosures about Fair Value of Financial
Instruments,” (“FSP 107-1”). FSP 107-1 amends SFAS No. 107, “Disclosures
About Fair Value of Financial Instruments,” to require disclosures about fair
value of financial instruments for interim reporting periods of publicly traded
companies as well as in annual financial statements. FSP 107-1 also amends APB
Opinion No. 28, “Interim Financial Reporting,” to require those disclosures
in summarized financial information at interim reporting periods. FSP 107-1 is
effective for interim reporting periods ending after June 15, 2009.
FSP107-1 does not require disclosures for earlier periods presented for
comparative purposes at initial adoption. In periods after initial adoption,
this FSP requires comparative disclosures only for periods ending after initial
adoption. The Company adopted FSP 107-1 in the second quarter of 2009. FSP 107-1
did not have a material impact on the financial statements.





In April
2009, the FASB issued FASB Staff Positions 115-2 and 124-2, “Recognition and
Presentation of Other-Than-Temporary Impairments”(“FSP 115-2 and
124-2”). FSP 115-2 and 124-2 amends the other-than-temporary impairment
guidance for debt securities to make the guidance more operational and to
improve the presentation and disclosure of other-than-temporary impairments on
debt and equity securities in the financial statements. FSP 115-2 and 124-2
does not amend existing recognition and measurement guidance related to
other-than-temporary impairments of equity securities. The Company adopted FSP
115-2 and 124-2 in the second quarter of 2009. FSP 115-2 and 124-2 did not have
a material impact on the financial statements.





In
April 2009, the FASB issued FASB Staff Position 157-4, “Determining Fair
Value When the Volume and Level of Activity for the Asset or Liability Have
Significantly Decreased and Identifying Transactions That Are Not Orderly,”
(“FSP 157-4”). FSP 157-4 provides additional guidance for estimating fair value
in accordance with SFAS No. 157, “Fair Value Measurements,” when the volume
and level of activity for the asset or liability have significantly decreased.
FSP 157-4 also includes guidance on identifying circumstances that indicate a
transaction is not orderly. FSP 157-4 is effective for interim and annual
reporting periods ending after June 15, 2009. The Company adopted FSP 157-4
in the second quarter of 2009. FSP 107-1 did not have a material impact on the
financial statements.





In June
2009, the FASB issued Statement of Financial Accounting Standards No. 165,
“Subsequent Events,” (“SFAS No. 165”). SFAS 165 establishes general standards of
accounting for and disclosure of events that occur after the balance sheet date
but before financial statements are issued or are available to be issued. SFAS
165 applies to both interim financial statements and annual financial
statements. SFAS 165 is effective for interim or annual financial periods ending
after June 15, 2009. SFAS 165 does not have a material impact on our financial
statements.





In
June 2009, the FASB issued Statement of Financial Accounting Standards
No. 166, “Accounting for Transfers of Financial Assets, an amendment to
SFAS No. 140,” (“SFAS 166”). SFAS 166 eliminates the concept of a
“qualifying special-purpose entity,” changes the requirements for derecognizing
financial assets, and requires additional disclosures in order to enhance
information reported to users of financial statements by providing greater
transparency about transfers of financial assets, including securitization
transactions, and an entity’s continuing involvement in and exposure to the
risks related to transferred financial assets. SFAS 166 is effective for fiscal
years beginning after November 15, 2009. The Company will adopt
SFAS 166 in fiscal 2010. The Company does not expect that the adoption of
SFAS 166 will have a material impact on the consolidated financial
statements.





4




In June
2009, the FASB issued Statement of Financial Accounting Standards No. 167,“Amendments to FASB
Interpretation No. 46(R),” (“SFAS 167”). The amendments include: (1) the
elimination of the exemption for qualifying special purpose entities, (2) a new
approach for determining who should consolidate a variable-interest entity, and
(3) changes to when it is necessary to reassess who should consolidate a
variable-interest entity. SFAS 167 is effective for the first annual reporting
period beginning after November 15, 2009 and for interim periods within that
first annual reporting period. The Company will adopt SFAS 167 in fiscal 2010.
The Company does not expect that the adoption of SFAS 166 will have a material
impact on the consolidated financial statements.





In June
2009, the FASB issued Statement of Financial Accounting Standards No. 168,
“The FASB Accounting Standards Codification and the Hierarchy of Generally
Accepted Accounting Principles,” (“SFAS 168”). SFAS 168 replaces FASB Statement
No. 162, “The Hierarchy of Generally Accepted Accounting Principles”, and
establishes the FASB Accounting Standards Codification (“Codification”) as the
source of authoritative accounting principles recognized by the FASB to be
applied by nongovernmental entities in the preparation of financial statements
in conformity with generally accepted accounting principles (“GAAP”). SFAS 168
is effective for interim and annual periods ending after September 15,
2009. The Company will begin to use the new Codification when referring to GAAP
in its annual report on Form 10-K for the fiscal year ending January 3,
2010. This will not have an impact on the consolidated results of the
Company.





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) or 15d-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.





5




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 Executiveand
      Financial Officer.32.1
                Section 1350 Certification - Chief Executive and Financial Officer.





6





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.




SUNNYSIDE
      ACRES MOBILE ESTATESDated:
      August 14, 2009
              By:
              /s/ Hui
      Peng ChengHui
      Peng ChengPresident













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