UNITED
STATES
 SECURITIES
AND EXCHANGE COMMISSION
 WASHINGTON,
D.C. 20549
  FORM
10-Q/A
 (Amendment
No. 1)
  (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
  o
              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 xNo o
  Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Exchange Act). Yes xNo o
  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 oNo x
  
  Explanatory
Note
  This
amendment, which is being filed in response to comments received from the staff
of the Securities and Exchange Commission, amends the financial statements of
the registrant in Part I, Item 1, Part I, Item 4A (T) (“Controls and
Procedures”) and Part II, Item 6 (“Financial Statements and
Exhibits”).
  PART
      IFINANCIAL
      INFORMATION  ITEM
      1. FINANCIAL STATEMENTS  SUNNYSIDE
      ACRES MOBILE ESTATES(A
      Development Stage Enterprise)CONTENTSFINANCIAL
      STATEMENTSBalance
      Sheets
              
              F-1Statements
      of Operations
              
              F-2Statements
      of Stockholders' Deficit
              
              F-3Statements
      of Cash Flows
              
              F-5Notes
      to Financial Statements
              
              F-6
  
  SUNNYSIDE
      ACRES MOBILE ESTATES(A
      Development Stage Enterprise)BALANCE
      SHEETSSeptember
      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; issued and
      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 and stockholders’
      deficit
              
              $
              0
              
              
              $
              0
  See
Accompanying Notes to Financial Statements.
  F-1
  
  SUNNYSIDE
      ACRES MOBILE ESTATES(A
      Development Stage Enterprise)STATEMENTS
      OF OPERATIONS(UNAUDITED)Nov.
      2, 1992Three
      Months Ended
              
              
              Nine
      Months Ended
              
              
              (inception)
      toSeptember
      30,
              
              
              September
      30,
              
              
              September
      30,
              
              
              September
      30,
              
              
              September
      30,2009
              
              
              2008
              
              
              2009
              
              
              2008
              
              
              2009Revenues
              
              $
              0
              
              
              $
              0
              
              
              $
              0
              
              
              $
              0
              
              
              $
              0Cost
      of revenue
              
              
              0
              
              
              
              0
              
              
              
              0
              
              
              
              0
              
              
              
              0Gross
      profit
              
              $
              0
              
              
              $
              0
              
              
              $
              0
              
              
              $
              0
              
              
              $
              0General,
      selling 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)AccumulatedDeficitAdditional
              
              
              DuringCommon
      Stock
              
              
              Paid-In
              
              
              DevelopmentShares
              
              
              Amount
              
              
              Capital
              
              
              Stage
              
              
              Total(Restated)November
      2, 1992, issue common
      stock
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              0
              
              
              $
              22,000Net
      loss, December 31, 1992
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (340
              )
              
              
              (340
              )Balance,
      December 31, 1992
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (340
              )
              
              $
              21,660Net
      loss, December 31, 1993
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (85
              )
              
              
              (85
              )Balance,
      December 31, 1993
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (425
              )
              
              $
              21,575Net
      loss, December 31, 1994
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (85
              )
              
              
              (85
              )Balance,
      December 31, 1994
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (510
              )
              
              $
              21,490Net
      loss, December 31, 1995
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (85
              )
              
              
              (85
              )Balance,
      December 31, 1995
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (595
              )
              
              $
              21,405Net
      loss, December 31, 1996
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (85
              )
              
              
              (85
              )Balance,
      December 31, 1996
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (680
              )
              
              $
              21,320Net
      loss, December 31, 1997
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (85
              )
              
              
              (85
              )Balance,
      December 31, 1997
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (765
              )
              
              $
              21235Net
      loss, December 31, 1998
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (225
              )
              
              
              (225
              )Balance,
      December 31, 1998
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (990
              )
              
              $
              21,010Net
      loss, December 31, 1999
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (85
              )
              
              
              (85
              )Balance,
      December 31, 1999
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (1,075
              )
              
              $
              20,925
              )Net
      loss, December 31, 2000
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (20,925
              )
              
              
              (20,925
              )July
      3, 2000, changed from no par
      value to $0.001July
      3, 2000, forward stock 1000:1Balance,
      December 31, 2000
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (22,000
              )
              
              $
              0Net
      loss, December 31, 2001
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (85
              )
              
              
              (85
              )Balance,
      December 31, 2001
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (22,085
              )
              
              $
              (85
              )Net
      loss, December 31, 2002
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (85
              )
              
              
              (85
              )Balance,
      December 31, 2002
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (22,170
              )
              
              $
              (170
              )Net
      loss, December 31, 2003
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (85
              )
              
              
              (85
              )Balance,
      December 31, 2003
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (22,225
              )
              
              $
              (225
              )Net
      loss, December 31, 2004
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (545
              )
              
              
              (545
              )Balance,
      December 31, 2004
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (22,800
              )
              
              $
              (800
              )Net
      loss, December 31, 2005
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (200
              )
              
              
              (200
              )Balance,
      December 31, 2005
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (23,000
              )
              
              $
              (1,000
              )Net
      loss, December 31, 2006
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (4,001
              )
              
              
              (4,001
              )Balance,
      December 31, 2006
              
              
              19,800,000
              
              
              $
              19,800
              
              
              $
              2,200
              
              
              $
              (27,001
              )
              
              $
              (5,001
              )October
      10, 2007, forward stock
      split 8:1
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              0
              
              
              
              0October
      31, 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)
  AccumulatedDeficitAdditional
              
              
              DuringCommon
      Stock
              
              
              Paid-In
              
              
              DevelopmentShares
              
              
              Amount
              
              
              Capital
              
              
              Stage
              
              
              Total(Restated)Balance,
      December 31, 2007
              
              
              8,000,000
              
              
              $
              8,000
              
              
              $
              51,283
              
              
              $
              (60,942
              )
              
              $
              (1,659
              )Expenses
      paid by shareholder
              
              
              0
              
              
              
              0
              
              
              
              45,574
              
              
              
              0
              
              
              
              45,574Net
      loss, December 31, 2008
              
              
              
              
              
              
              
              
              
              
              
              
              
              
              (67,962
              )
              
              
              (67,962
              )Balance,
      December 31, 2008
              
              
              8,000,000
              
              
              
              8,000
              
              
              
              96,857
              
              
              
              (128,904
              )
              
              
              (24,047
              )Expenses
      paid by shareholder
              
              
              0
              
              
              
              0
              
              
              
              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)Nov.
      2, 1992Nine
      Months Ended
              
              
              (inception)
      toSeptember
      30,
              
              
              September
      30,
              
              
              September
      30,2009
              
              
              2008
              
              
              2009Cash
      Flows From Operating
      ActivitiesNet
      loss
              
              $
              (32,933
              )
              
              $
              (53,574
              )
              
              $
              (161,837
              )Adjustments
      to reconcile net loss to
      cash used in operating activities:Changes
      in assets and liabilitiesIncrease
      (decrease) in accounts payable
              
              
              (19,206
              )
              
              
              16,500
              
              
              
              4,841Net
      cash used in operating
      activities
              
              $
              (52,139
              )
              
              $
              (37,074
              )
              
              $
              (156,996
              )Cash
      Flows From Investing
      Activities
              
              $
              0
              
              
              $
              0
              
              
              $
              0Cash
      Flows From Financing
      ActivitiesIssuance
      of common stock
              
              $
              0
              
              
              $
              0
              
              
              $
              22,000Increase
      in officer advances
              
              
              0
              
              
              
              0
              
              
              
              12,283Contributed
      capital
              
              
              52,139
              
              
              
              37,074
              
              
              
              122,713Net
      cash provided by financing
      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 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.
  Going
concern
  The
Company's financial statements are prepared in accordance with generally
accepted accounting principles applicable to a going concern. This contemplates
the realization of assets and the liquidation of liabilities in the normal
course of business. Currently, the Company does not have cash, or material
assets, nor does it have operations or a source of revenue sufficient to cover
its operation costs and allow it to continue as a going concern. The Company
will be dependent upon the raising of additional capital through placement of
our common stock in order to implement its business plan, or merge with an
operating company. There can be no assurance that the Company will be successful
in either situation in order to continue as a going concern. The officers and
directors have committed to advancing certain operating costs of the
Company.
  F-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 4.
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
disclosures.
  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 not effective. In particular,
deficiencies in the design and operation of internal controls over financial
reporting, which may be considered to be “material weaknesses,” have prevented
us from detecting the inappropriate application of U.S. generally accepted
accounting practices standards.
  We will
continue to create and refine a structure in which critical accounting policies
and estimates are identified, and together with other complex areas, are subject
to multiple reviews by accounting personnel. In addition, we will enhance and
test our year-end financial close process. Finally, we plan to designate
individuals responsible for identifying reportable developments. We believe
these actions will remediate the material weakness by focusing additional
attention and resources in our internal accounting functions. However, the
material weakness will not be considered remediated until the applicable
remedial controls operate for a sufficient period of time and management has
concluded, through testing, that these controls are operating
effectively.
  (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.
  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.
  
 
 SIGNATURES
  Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has
duly caused this amendment to this report to be signed on its behalf by the
undersigned thereunto duly authorized.
  SUNNYSIDE
      ACRES MOBILE ESTATESDated:
      January 20, 2010
              By:
              /s/
      Hui Peng ChengHui
      Peng ChengPresident