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 September 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
September 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





FINANCIAL
INFORMATION





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




1




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






September
      30,2009
                                                                  
                                                                  
                                                                  December
      31,(Unaudited)
                                                                  
                                                                  
                                                                  2008ASSETSCURRENT
      ASSETS
                                                                  
                                                                  $
                                                                  0
                                                                  
                                                                  
                                                                  $
                                                                  0Total
      current assets
                                                                  
                                                                  $
                                                                  0
                                                                  
                                                                  
                                                                  $
                                                                  0Total
      assets
                                                                  
                                                                  $
                                                                  0
                                                                  
                                                                  
                                                                  $
                                                                  0LIABILITIES
      AND STOCKHOLDERS' DEFICITCURRENT
      LIABILITIESAccounts
      payable
                                                                  
                                                                  $
                                                                  4,841
                                                                  
                                                                  
                                                                  $
                                                                  24,047Officers
      advances
                                                                  
                                                                  
                                                                  0
                                                                  
                                                                  
                                                                  
                                                                  0Total
      current liabilities
                                                                  
                                                                  $
                                                                  4,841
                                                                  
                                                                  
                                                                  $
                                                                  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
                                                                  
                                                                  
                                                                  (161,837
                                                                  )
                                                                  
                                                                  
                                                                  (128,904
                                                                  )Total
      stockholders’ deficit
                                                                  
                                                                  $
                                                                  (4,841
                                                                  )
                                                                  
                                                                  $
                                                                  (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)
   Three Months
      Ended
                    
                    
                    Nine Months
      Ended
                    
                    
                    Nov. 2,
      1992
                      (inception)
      toSeptember
      30,
                      2009
                    
                    
                    September
      30,
                      2008
                    
                    
                    September
      30,
                      2009
                    
                    
                    September
      30,
                      2008
                    
                    
                    September
      30,
                        2009Revenues
                    
                    $
                    0
                    
                    
                    $
                    0
                    
                    
                    $
                    0
                    
                    
                    $
                    0
                    
                    
                    $
                    0Cost
      of revenue
                    
                    
                    0
                    
                    
                    
                    0
                    
                    
                    
                    0
                    
                    
                    
                    0
                    
                    
                    
                    0Gross
      profit
                    
                    $
                    0
                    
                    
                    $
                    0
                    
                    
                    $
                    0
                    
                    
                    $
                    0
                    
                    
                    $
                    0General,
      selling and
                      administrative
      expenses
                    
                    
                    3,075
                    
                    
                    
                    17,525
                    
                    
                    
                    32,933
                    
                    
                    
                    53,574
                    
                    
                    
                    161,837Operating
      loss
                    
                    $
                    (3,075
                    )
                    
                    $
                    (17,525
                    )
                    
                    $
                    (32,933
                    )
                    
                    $
                    (53,574
                    )
                    
                    $
                    (161,837
                    )
 Nonoperating
      income (expense)
                                            
                                            
                                            0
                                            
                                            
                                            
                                            0
                                            
                                            
                                            
                                            0
                                            
                                            
                                            
                                            0
                                            
                                            
                                            
                                            0Net
      loss
                                            
                                            $
                                            (3,075
                                            )
                                            
                                            $
                                            (17,525
                                            )
                                            
                                            $
                                            (32,933
                                            )
                                            
                                            $
                                            (53,574
                                            )
                                            
                                            $
                                            (161,837
                                            )Net
      loss per share, basic
                                              and
      diluted
                                            
                                            $
                                            (0.00
                                            )
                                            
                                            $
                                            (0.00
                                            )
                                            
                                            $
                                            (0.00
                                            )
                                            
                                            $
                                            (0.01
                                            )Average
      number of shares
                                              of
      common stock outstanding
                                            
                                            
                                            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)
   Common
      Stock
                                  
                                  
                                  Additional
                                    Paid-In
                                  
                                  
                                  Accumulated
                                    Deficit
      During
                                    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, December31, 2000
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  (20,925
                                  )
                                  
                                  
                                  (20,925
                                  )July
      3, 2000, changed from no
                                    par
      value to $0.00 1July
      3, 2000, forward stock
                                    1000:1Balance,
      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, December31, 2005
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  (200
                                  )
                                  
                                  
                                  (200
                                  )Balance,
      December 31,2005
                                  
                                  
                                  2,200,000
                                  
                                  
                                  $
                                  2,200
                                  
                                  
                                  $
                                  19,800
                                  
                                  
                                  $
                                  (23,000
                                  )
                                  
                                  $
                                  (1,000
                                  )Net
      loss, December 31, 2006
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  
                                  (4,001
                                  )
                                  
                                  
                                  (4,001
                                  )Balance,
      December 31,2006
                                  
                                  
                                  2,200,000
                                  
                                  
                                  $
                                  2,200
                                  
                                  
                                  $
                                  19,800
                                  
                                  
                                  $
                                  (27,001
                                  )
                                  
                                  $
                                  (5,001
                                  )October
      10, 2007, forward
                                    stock
      split 8:1
                                  
                                  
                                  17,600,000
                                  
                                  
                                  
                                  17,600
                                  
                                  
                                  
                                  (17,600
                                  )
                                  
                                  
                                  0
                                  
                                  
                                  
                                  0October31,
      2007, cancellation
                                    of
      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)
   Common
      Stock
                                                          
                                                          
                                                          Additional
                                                            Paid-In
                                                          
                                                          
                                                          Accumulated
                                                            Deficit
      During
                                                            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, December31, 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
                                                          
                                                          
                                                          
                                                          52,139
                                                          
                                                          
                                                          
                                                          0
                                                          
                                                          
                                                          
                                                          52,139Net
      loss, September 30, 2009
                                                          
                                                          
                                                          
                                                          
                                                          
                                                          
                                                          
                                                          
                                                          
                                                          
                                                          
                                                          
                                                          
                                                          
                                                          (32,933
                                                          )
                                                          
                                                          
                                                          (32,933
                                                          )Balance,
      September 30, 2009
                                                          
                                                          
                                                          8,000,000
                                                          
                                                          
                                                          $
                                                          8,000
                                                          
                                                          
                                                          $
                                                          148,996
                                                          
                                                          
                                                          $
                                                          (161,837
                                                          )
                                                          
                                                          $
                                                          (4,841
                                                          )


See
Accompanying Notes to Financial Statements.
  F-4
 
  SUNNYSIDE
ACRES MOBILE ESTATES
 (A
Development Stage Enterprise)
 STATEMENTS
OF CASH FLOWS
 (UNAUDITED)
   Nine
      Months Ended
                                                                                                  
                                                                                                  
                                                                                                  Nov.
      2, 1992
                                                                                                    (inception) toSeptember
      30,
                                                                                                  
                                                                                                  
                                                                                                  September
      30,
                                                                                                  
                                                                                                  
                                                                                                  September 30,2009
                                                                                                  
                                                                                                  
                                                                                                  2008
                                                                                                  
                                                                                                  
                                                                                                  2009Cash
      Flows FromOperating
      ActivitiesNet
      loss
                                                                                                  
                                                                                                  $
                                                                                                  (32,933
                                                                                                  )
                                                                                                  
                                                                                                  $
                                                                                                  (53,574
                                                                                                  )
                                                                                                  
                                                                                                  $
                                                                                                  (161,837
                                                                                                  )Adjustments
      to reconcile net lossto
      cash used in operating activities:Changes
      in assets and liabilitiesIncrease
      (decrease) in accounts payable
                                                                                                  
                                                                                                  
                                                                                                  (19,206
                                                                                                  )
                                                                                                  
                                                                                                  
                                                                                                  16,500
                                                                                                  
                                                                                                  
                                                                                                  
                                                                                                  4,841Net
      cash used inoperating
      activities
                                                                                                  
                                                                                                  $
                                                                                                  (52,139
                                                                                                  )
                                                                                                  
                                                                                                  $
                                                                                                  (37,074
                                                                                                  )
                                                                                                  
                                                                                                  $
                                                                                                  (156,996
                                                                                                  )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
                                                                                                  
                                                                                                  
                                                                                                  52,139
                                                                                                  
                                                                                                  
                                                                                                  
                                                                                                  37,074
                                                                                                  
                                                                                                  
                                                                                                  
                                                                                                  122,713Net
      cash provided byfinancing
      activities
                                                                                                  
                                                                                                  $
                                                                                                  52,139
                                                                                                  
                                                                                                  
                                                                                                  $
                                                                                                  37,074
                                                                                                  
                                                                                                  
                                                                                                  $
                                                                                                  156,996Net
      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
                                                                                                  
                                                                                                  $
                                                                                                  52,139
                                                                                                  
                                                                                                  
                                                                                                  $
                                                                                                  37,074
                                                                                                  
                                                                                                  
                                                                                                  $
                                                                                                  134,996
 
 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.





The
Company has evaluated subsequent events through November 11, 2009, the date
these financial statements were issued.




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 September 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
October 2009, the FASB approved for issuance Emerging Issues Task Force
(“EITF”) issue 08-01, “Revenue
Arrangements with Multiple Deliverables.” This statement provides
principles for allocation of consideration among its multiple-elements, allowing
more flexibility in identifying and accounting for separate deliverables under
an arrangement. The EITF introduces an estimated selling price method for
valuing the elements of a bundled arrangement if vendor-specific objective
evidence or third-party evidence of selling price is not available, and
significantly expands related disclosure requirements. This standard is
effective on a prospective basis for revenue arrangements entered into or
materially modified in fiscal years beginning on or after June 15, 2010.
Alternatively, adoption may be on a retrospective basis, and early application
is permitted. The Company does not expect the adoption of this statement to have
a material effect on its financial statements or disclosures.





In
August 2009, the FASB issued Accounting Standards Update No. 2009-05,
“Measuring Liabilities at Fair
Value,” (“ASU 2009-05”). ASU 2009-05 updates ASC 820, “Fair Value Measurements,”and provides guidance on measuring the fair value of liabilities and is
effective for the first interim or annual reporting period beginning after its
issuance. The Company’s adoption of ASU 2009-05 did not have an effect on its
disclosure of the fair value of its liabilities.




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)




On June
12, 2009 the FASB issued ASC 860 (formerly SFAS No.
166, “Accounting for Transfers of
Financial Assets,”)ASC 860revisesSFAS No. 140, “Accounting for Transfers and
Servicing of Financial Assets and Extinguishments of Liabilities,” and
will require entities to provide more information about sales of securitized
financial assets and similar transactions, particularly if the seller retains
some risk to the assets, the FASB said. The statement eliminates the concept of
a qualifying special-purpose entity, changes the requirements for the
derecognition of financial assets, and calls upon sellers of the assets to make
additional disclosures about them.  ASC 860 will be effective at the start
of the first fiscal year beginning after November 15, 2009, which will mean
January 2010 for companies that are on calendar years.





On June 12, 2009, the FASB issued ASC 810 (formerly SFAS
No. 167, “Amendments to FASB Interpretation (FIN)
No. 46(R), “Consolidation
of Variable Interest Entities,”) by altering how a company
determines when an entity that is insufficiently capitalized or not controlled
through voting should be consolidated, the FASB said. A company has to determine
whether it should provide consolidated reporting of an entity based upon the
entity's purpose and design and the parent company's ability to direct the
entity's actions. ASC 810 will be effective at the start of the first fiscal
year beginning after November 15, 2009, which will mean January 2010 for
companies that are on calendar years.





In June
2009, the Financial Accounting Standards Board (“FASB”) issued ASC Statement No.
105,   the FASB Accounting Standards Codification and the
Hierarchy of Generally Accepted Accounting Principles (“ASC
105”).  ASC 105 will become the single source authoritative
nongovernmental U.S. generally accepted accounting principles (“GAAP”),
superseding existing FASB, American Institute of Certified Public Accountants,
Emerging Issues Task Force, and related accounting literature.  ASC
105 reorganized the thousands of GAAP pronouncements into roughly 90 accounting
topics and displays them using a consistent structure.  Also included
is relevant SEC guidance organized using the same topical structure in separate
sections.  The Company adopted ASC 105 for the financial statements
ended September 30, 2009.  The adoption of ASC 105 did not have an
impact on the Company’s financial position or results of
operations.





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 b


usiness.
Currently, the Company does not have cash, or material assets, nor does it have
operations or a source of revenue sufficient to cover its operation costs and
allow it to continue as a going concern. The Company will be dependent upon the
raising of additional capital through placement of our common stock in order to
implement its business plan, or merge with an operating company. There can be no
assurance that the Company will be successful in either situation in order to
continue as a going concern. The officers and directors have committed to
advancing certain operating costs of the Company.




F-8




SUNNYSIDE
ACRES MOBILE ESTATES


(A
Development Stage Enterprise)




NOTES
TO FINANCIAL STATEMENTS




(UNAUDITED)







Note
2. Stockholders’
Equity




Common
stock





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





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





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





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





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





The
Company has not authorized any preferred stock.





Net loss per common
share





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





Basic net
loss per common share is based on the weighted average number of shares of
common stock outstanding of 8,000,000 for the three and nine months ended
September 30, 2009 and 2008.  As of September 30, 2009 and 2008, the
Company had no dilutive potential common shares.




F-9




SUNNYSIDE
ACRES MOBILE ESTATES


(A
Development Stage Enterprise)




NOTES
TO FINANCIAL STATEMENTS




(UNAUDITED)







Note
3. Income
Taxes




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





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





Note
4.          Related Party
Transactions





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





Note
5.          Warrants and
Options





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





Note
6.          Officers
Advances





An
officer of the Company has advanced funds totaling $122,713 from November 1,
2007 through September 30, 2009, for expenses of the Company. The officer does
not request reimbursement of these advances and the Company treated the $122,713
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 September 30, 2009. We have a
loss from inception through December 31, 2008 of $ (128,904) and from
inception through September 30, 2009 of $ (161,837). 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 September 30, 2009, we had no
assets and a working capital deficit and stockholders' deficit of $
(4,841). Our officer has advanced funds totaling $122,713for expenses from November
1, 2007 through September 30, 2009. The officer does not request reimbursement
of these advances and we have treated the $122,713as 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.




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.




3




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.








Summary of New Accounting
Pronouncements





In
October 2009, the FASB approved for issuance Emerging Issues Task Force
(“EITF”) issue 08-01, “Revenue
Arrangements with Multiple Deliverables.” This statement provides
principles for allocation of consideration among its multiple-elements, allowing
more flexibility in identifying and accounting for separate deliverables under
an arrangement. The EITF introduces an estimated selling price method for
valuing the elements of a bundled arrangement if vendor-specific objective
evidence or third-party evidence of selling price is not available, and
significantly expands related disclosure requirements. This standard is
effective on a prospective basis for revenue arrangements entered into or
materially modified in fiscal years beginning on or after June 15, 2010.
Alternatively, adoption may be on a retrospective basis, and early application
is permitted. The Company does not expect the adoption of this statement to have
a material effect on its financial statements or disclosures.





In
August 2009, the FASB issued Accounting Standards Update No. 2009-05,
“Measuring Liabilities at Fair
Value,” (“ASU 2009-05”). ASU 2009-05 updates ASC 820, “Fair Value Measurements,”and provides guidance on measuring the fair value of liabilities and is
effective for the first interim or annual reporting period beginning after its
issuance. The Company’s adoption of ASU 2009-05 did not have an effect on its
disclosure of the fair value of its liabilities.





On June
12, 2009 the FASB issued ASC 860 (formerly SFAS No. 166, “Accounting for Transfers of
Financial Assets,”) ASC 860 revises SFAS No. 140, “Accounting for Transfers and
Servicing of Financial Assets and Extinguishments of Liabilities,” and
will require entities to provide more information about sales of securitized
financial assets and similar transactions, particularly if the seller retains
some risk to the assets, the FASB said. The statement eliminates the concept of
a qualifying special-purpose entity, changes the requirements for the
derecognition of financial assets, and calls upon sellers of the assets to make
additional disclosures about them.  ASC 860 will be effective at the
start of the first fiscal year beginning after November 15, 2009, which will
mean January 2010 for companies that are on calendar years.





On June
12, 2009, the FASB issued ASC 810 (formerly SFAS No. 167, “Amendments to FASB
Interpretation (FIN) No. 46(R), “Consolidation of Variable Interest
Entities,”) by altering how a company determines when an entity that is
insufficiently capitalized or not controlled through voting should be
consolidated, the FASB said. A company has to determine whether it should
provide consolidated reporting of an entity based upon the entity's purpose and
design and the parent company's ability to direct the entity's actions. ASC 810
will be effective at the start of the first fiscal year beginning after November
15, 2009, which will mean January 2010 for companies that are on calendar
years.





In June
2009, the Financial Accounting Standards Board (“FASB”) issued ASC Statement No.
105, the FASB Accounting Standards Codification and the Hierarchy of Generally
Accepted Accounting Principles (“ASC 105”).  ASC 105 will become the
single source authoritative nongovernmental U.S. generally accepted accounting
principles (“GAAP”), superseding existing FASB, American Institute of Certified
Public Accountants, Emerging Issues Task Force, and related accounting
literature.  ASC 105 reorganized the thousands of GAAP pronouncements
into roughly 90 accounting topics and displays them using a consistent
structure.  Also included is relevant SEC guidance organized using the
same topical structure in separate sections.  The Company adopted ASC
105 for the financial statements ended September 30, 2009.  The
adoption of ASC 105 did not have an impact on the Company’s financial position
or results of operations.





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.




4




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.







PART
II





OTHER
INFORMATION





Item 1A
– RISK FACTORS.





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





ITEM 6 -
EXHIBITS





The
following exhibits are filed with this report:





31.1
            Rule 13a-14(a)/15d-14(a) - Certification of Chief Executive and Financial
      Officer.32.1
            Section 1350 Certification - Chief Executive and Financial
      Officer.





5





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:
      November 13, 2009
                  By:
                  /s/ Hui
      Peng ChengHui
      Peng ChengPresident