**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q/A**
|  

 

[X]  

**QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE**

**ACT OF 1934**

**For the Quarterly Period Ended November 30, 2009**

 

**OR**

 

 

[_]

**TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE****ACT OF 1934**

 

 **For the Transition Period From          to**

**Commission File Number: 000-29990**

 

**SENSE TECHNOLOGIES INC.**

**(Exact name of registrant as specified in its charter)**

**                British Columbia**
  

**        90010141**
**(State or other jurisdiction of 
**incorporation or organization)****
 

**(I.R.S. Employer**

**Identification No.)**

 

**2535 N. Carleton Avenue**

**Grand Island, Nebraska**
 

**   **

 

** 68803

**(Address of principal executive offices)**

 

**(Zip Code)**

  

**(308) 381-1355**
**(Registrant’s telephone number, including area code)**

 

**None**
**(Former name, former address and former fiscal year, if changed since last report)**

 

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 has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).  

YES  [_]    NO  [X]    

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer.  See definition of “accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange Act.

 

 

 

Large accelerated filer     [_]

 

Accelerated filer                         [_]

Non-accelerated filer       [_]

 

Smaller reporting company       [X]  

 

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

 

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

**Class**
 

**Outstanding at January 12, 2010**
Common Stock

 

66,804,651 shares

 

 

 

TABLE OF CONTENTS

 

Sense Technologies Inc. Form 10-Q/A

 

 

 

**PART I-FINANCIAL INFORMATION**

**3**

 

 

ITEM 1. FINANCIAL STATEMENTS.

4

BALANCE SHEETS AS OF NOVEMBER 30, 2009 (UNAUDITED) AND FEBRUARY 28, 2009

4

STATEMENTS OF LOSSES FOR THE THREE AND NINE MONTHS  ENDED NOVEMBER 30, 2009 AND 2008 (UNAUDITED)

5

STATEMENTS OF CASH FLOWS FOR THE THREE AND NINE MONTHS ENDED NOVEMBER 30, 2009 AND 2008 (UNAUDITED)

6

STATEMENT OF STOCKHOLDERS’ DEFICIENCY FOR THE NINE MONTHS ENDED NOVEMBER 30, 2009

 

(UNAUDITED) AND THE YEAR ENDED FEBRUARY 28, 2009

7

NOTES TO UNAUDITED FINANCIAL STATEMENTS

8

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

11

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

16

ITEM 4T. CONTROLS AND PROCEDURES.

16

** **

 

**PART II-OTHER INFORMATION**

**17**

 

 

ITEM 1. LEGAL PROCEEDINGS.

17

ITEM 1A. RISK FACTORS.

17

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

17

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

17

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.

17

ITEM 5. OTHER INFORMATION.

17

ITEM 6. EXHIBITS.

17

** **

 

**SIGNATURES**

**18**

 

**Explanatory Note**

We are amending our Quarterly Report on Form 10-Q to include additional disclosures related to certain areas, such as our Results of Operations, related party transactions, and the form of our certifications.

**PART I-FINANCIAL INFORMATION
**Item 1. Financial Statements.**

**SENSE TECHNOLOGIES INC.**

**INTERIM FINANCIAL STATEMENTS**

**November 30, 2009**

(Stated in US Dollars)

( Unaudited )

Form 10-QA 

Page 1

**SENSE TECHNOLOGIES INC.**

 BALANCE SHEETS

** As of November 30, 2009 and February 28, 2009**

 (Stated in US Dollars)

 (Unaudited)

  

  

November 30,

  

  

February 28,

  

  

  

2009

  

  

2009

  

**ASSETS**

  

Current

  

  

  

  

  

  

     Cash

$

7,807

 

$

645

 

     Accounts receivable

 

5,019

 

 

-

 

     Accounts receivable – related party

 

2,532

 

 

2,532

 

     Inventory

 

26,981

  

 

27,611

  

     Prepaids

  

22,435

  

  

14,345

  

  Total Current Assets

  

64,774

  

  

45,133

  

  

  

  

  

  

  

  

Deposit

  

84,928

  

  

84,928

  

Equipment – Net of accumulated depreciation of $89,737 and $79,012 at November 30, 2009 and February 28, 2009, respectively

  

52,970

  

  

63,695

  

Intangible assets

  

52

  

  

52

  

  Total Assets

$

202,724

  

$

 193,808

  

  

  

  

  

  

  

  

**LIABILITIES**    

  

Current

  

  

  

  

  

  

     Bank overdraft

$

-

  

$

 45,778

  

     Accounts payable

  

280,389

  

  

188,976

  

     Accounts payable – related party

 

47,284

 

 

44,552

 

     Accrued expenses

 

772,497

 

 

584,664

 

     Accrued expenses – related party

 

943,528

 

 

793,528

 

     Notes payable

 

461,861

 

 

499,842

 

     Notes payable – related party

  

432,500

 

  

427,500

 

     Advances payable – related entity

  

24,935

  

  

-

  

     Dividends payable

  

226,835

  

  

203,141

  

     Convertible promissory notes payable

  

584,447

  

  

584,447

  

  Total Current Liabilities

  

3,774,276

  

  

3,372,428

  

  

  

  

  

  

  

  

**STOCKHOLDERS' DEFICIENCY**    

  

  

  

  

  

  

  

  

Class A preferred shares, without par value, redeemable at $1 per share, 20,000,000 shares authorized, 315,914 shares issued

  

  

  

  

  

  

 at November 30, 2009 (February 28, 2009: 315,914)

  

315,914

  

  

315,914

  

Common stock, without par value 100,000,000 shares authorized,

  

  

  

  

  

  

 66,804,651 shares issued at November 30, 2009 (February 28, 2009:  62,204,651)

  

13,115,539

  

  

12,903,039

  

Common stock subscribed

  

-

  

  

32,500

  

Common stock to be issued

 

88,889

 

 

88,889

 

Deficit

  

(17,091,894

)

  

(16,518,962

)

  Total Stockholders’ Deficiency

  

(3,571,552

)

  

(3,178,620

) 

  Total Liabilities and Stockholders’ Deficiency

$ 

202,724

  

$

 193,808

  

SEE ACCOMPANYING NOTES TO THE FINANCIAL STATEMENTS
Form 10-QA 

Page 2

**SENSE TECHNOLOGIES INC.**

 INTERIM STATEMENTS OF LOSS

 for the three and nine months ended November 30, 2009 and 2008

 (Stated in US Dollars)

 (Unaudited)

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

Three months ended

 

 

Nine months ended

 

  

  

November 30,

  

  

November 30,

 

  

 

2009

 

 

2008

 

 

2009

 

 

2008

 

Sales

$

70,065

 

$

4,871

 

$

116,193

 

$

118,538

 

Direct costs

 

  

 

 

  

 

 

  

 

 

  

 

     Cost of sales

 

-

 

 

33

 

 

631

 

 

31,018

 

     Manufacturing expenses

 

7,500

 

 

-

 

 

20,293

 

 

3,572

 

     Research and development

 

-

 

 

7,856

 

 

2,630

 

 

11,156

 

     Commissions

 

15,257

 

 

5,100

 

 

35,965

 

 

15,300

 

     Royalties – Related parties

 

50,000

 

 

30,000

 

 

150,000

 

 

90,000

 

 

 

72,757

 

 

42,989

 

 

209,519

 

 

151,046

 

 

 

(2,692

)

 

(38,118

)

 

(93,326

)

 

(32,508

)

Expenses

 

 

 

 

 

 

 

 

 

 

 

 

     Advertising and marketing

 

150

 

 

59,015

 

 

51,808

 

 

179,385

 

     Consulting fees

 

 

-

 

101,200

 

 

9,500

 

 

126,100

 

     Contract labor

 

1,000

 

 

1,000

 

 

6,179

 

 

6,000

 

     Depreciation

 

3,575

 

 

5,076

 

 

10,724

 

 

11,181

 

     Filing fees

 

1,060

 

 

2,735

 

 

3,550

 

 

4,485

 

     Financing fees

 

-

 

 

-

 

 

-

 

 

36,354

 

     Insurance

 

5,565

 

 

8,599

 

 

19,634

 

 

25,874

 

     Interest and bank charges  

  

43,867

  

  

50,165

  

  

139,852

  

  

121,872

 

     Legal and accounting

 

9,157

 

 

37,639

 

 

45,113

 

 

37,690

 

     Office and miscellaneous

 

(49,698

)

 

48,306

 

 

106,155

 

 

60,878

 

     Rent

 

17,514

 

 

16,846

 

 

51,927

 

 

49,715

 

     Shareholder information and printing

 

-

 

 

-

 

 

62

 

 

-

 

     Telephone and utilities

 

-

 

 

1,140

 

 

1,531

 

 

3,480

 

     Transfer agent fees

 

1,454

 

 

780

 

 

3,770

 

 

6,352

 

     Travel and automotive

 

1,942

 

 

4,087

 

 

12,651

 

 

15,414

 

  

 

35,586

 

 

336,588

 

 

462,456

 

 

684,780

 

Net Operating Loss

 

(38,278

)

 

(374,706

)

 

(555,782

)

 

(717,288

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 Rental income

 

-

 

 

  -

 

 

6,544

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss 

 

 (38,278

)

 

 (374,706

)

 

 (549,238

)

 

 (717,288

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Preferred dividends, paid or accrued

 

7,899

 

 

7,898

 

 

23,694

 

 

23,690

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss attributable to common stockholders

$

(46,177

)

$

(382,604

)

$

(572,932

)

$

(740,978

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Basic and diluted loss per share

$

 (0.00

)

$

 (0.01

)

$

 (0.01

)

$

 (0.01

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average number of shares outstanding

 

65,642,014

 

 

55,520,207

 

 

63,342,106

 

 

50,456,333

 

 

 

SEE ACCOMPANYING NOTES TO THE FINANCIAL STATEMENTS
Form 10-QA 

Page 3

**SENSE TECHNOLOGIES INC.**

 INTERIM STATEMENTS OF CASH FLOWS

 for the nine months ended November 30, 2009 and 2008

 (Stated in US Dollars)

 (Unaudited)

 

 

 

 

 

 

 

 

 

 

  

 

Three Months

Ended

Nov. 30, 2009

 

 Three Months

 Ended 

Nov. 30, 2008

  

Nine Months

 Ended 

Nov. 30, 2009

 

Nine Months

 Ended 

Nov. 30, 2008

  

Operating Activities

$

 

 

  $

  

$

 

$

  

   Net loss for the period

 

(38,278

)

 (374,706

)

(549,238

)

 (717,288

)

   Adjustments to reconcile net loss to net cash    used in

 

 

 

  

  

 

 

  

  

   Operating activities:

 

 

 

 

 

 

 

 

 

      Depreciation

 

3,575

 

3,391

  

10,724

 

11,181

  

      Common shares issued for services

 

-

 

122,000

 

-

 

122,000

  

   Changes in non-cash working capital balances

    related to operations:

 

 

 

  

  

 

 

  

 

      Accounts receivable

 

(2,209

)

66,916

 

(5,019)

 

(1.353

)

      Inventory

 

-

 

32

 

630

 

(82,605

)

      Prepaids

 

(12,919

)

8,364

 

(8,090)

 

5,241

 

      Accounts payable and accrued liabilities

 

46,963

 

77,422

  

386,201

 

235,834

 

  

 

 

 

  

  

 

 

  

 

Net cash used by operating activities

 

(2,868)

 

(96,581

)

(164,792

)

(426,990

)

  

 

 

 

  

  

 

 

  

  

Financing Activities

 

 

 

  

  

 

 

  

 

   Borrowing on debt

 

18,483

 

345,585

 

27,483

 

441,273

 

   Payments on debt

 

(26,408

)

(77,956

)

(60,464

)

(77,956

)

   Advances payable – unrelated parties

 

-

 

(225,000)

 

-

 

-

 

   Advances payable – related parties

 

18,575

 

8,625

 

24,935

 

(31,425)

 

   Proceeds from common share subscriptions

 

-

 

45,000

  

180,000

 

95,000

  

  

 

 

 

  

  

 

 

  

  

Net cash provided by financing activities

 

10,649

 

96,254

  

171,954

 

426,892

  

  

 

 

 

  

  

 

 

  

  

Decrease in cash during the period

 

7,781

 

(327)

 

7,162

 

(98

)

  

 

 

 

  

  

 

 

  

  

Cash, beginning of period

 

26

 

1,217

  

645

 

988

  

  

 

 

 

  

  

 

 

  

 

Cash, end of period

$

7,807

 

890

  

7,807

 

890

  

SEE ACCOMPANYING NOTES TO THE FINANCIAL STATEMENTS

Form 10-QA 

Page 4 

**SENSE TECHNOLOGIES INC.**

 STATEMENT OF STOCKHOLDERS’ DEFICIENCY

 for the period ended November 30, 2009

 (Stated in US Dollars)

 (Unaudited)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

Common Stock

 

Preferred Stock

 

Common

 

 

 

Common

 

 

 

 

 

 

  

Issued

 

 

 

 

Issued

 

 

 

 

Stock

 

 

Subscriptions

Stock to

 

 

Accumulated

 

 

 

  

Shares

 

 

Amount

 

Shares

 

 

Amount

 

Subscribed

 

 

Receivable

Be Issued

 

 

Deficit

 

 

Total

  

  

  

  

  

  

  

  

  

  

  

  

  

  

  

 

  

  

  

  

  

  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance, February 29, 2008

  45,575,551

 

$

12,499,471

 

315,914

 

$

315,914

$

650,500

 

$

 (891,432)

288,889

 

$

 (15,473,645

)

$

 (2,610,303)

Common share subscriptions

 

 

 

  (524,016

)

 

-

 

 

 

245,000

 

 

524,016

 

-

 

 

-

 

245,000

Common Stock issued

8,929,100

 

 

495,584

 

-

 

 

-

 

(863,000

)

 

367,416

 

 

 

 

 

 

-

Management fee shares issued

2,500,000

 

 

200,000

 

-

 

 

-

 

-

 

 

-

(200,000

)

 

-

 

 

-

Consulting fees

3,000,000

 

 

100,000

 

 

 

 

 

 

-

 

 

-

 

 

 

-

 

 

100,000

Royalties Payable

2,200,000

 

-

132,000

 

-

 

 

-

 

-

 

 

-

 

-

 

-

 

 

132,000

Dividends

-

  

  

-

  

-

 

 

-

  

-

 

 

-

-

 

 

(31,591

)

  

(31,591

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss for the period

 

 

 

 

-

 

-

 

 

 

 

-

 

-

 

-

 

 (1,013,726)

 

 

   (1,013,726

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance, February 28, 2009

62,204,651

 

 

12,903,039

 

315,914

 

 

315,914

 

32,500

 

 

-

88,889

 

 

(16,518,962)

 

 

  (3,178,620)

Common share subscriptions

 

 

 

 

 

 

 

 

 

 

180,000

 

 

 

 

 

 

 

 

 

180,000

Common Stock Issued

4,600,000

 

 

212,500

 

-

 

 

-

 

(212,500

)

 

-

 

-

 

-

 

 

-

Dividends

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(23,694

)

 

(23,694)

Net loss for the period

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(549,238

)

 

(549,238)

Balance, November 30, 2009

66,804,651

 

$

13,115,539

 

315,194

 

$

315,914

$

-

 

 

-

88,889

 

$

(17,091,894

)

$

(3,571,552)

SEE ACCOMPANYING NOTES TO THE FINANCIAL STATEMENTS
 

Form 10-QA 

Page 5

**SENSE TECHNOLOGIES INC.**

 NOTES TO THE INTERIM FINANCIAL STATEMENTS

 

 

Note 1

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

 

 

These financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America on a going concern basis, which assumes that the Company will continue to realize its assets and discharge its obligations and commitments in the normal course of operations. Realization values may be substantially different from carrying values as shown and these financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern.

While the information presented in the accompanying twelve months to February 28, 2009 financial statements is unaudited, it includes all adjustments which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim period presented in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature. It is suggested that these interim unaudited financial statements be read in conjunction with the Company’s audited financial statements for the year ended February 28, 2009.

**Recently Adopted Accounting Pronouncements**

Effective June 30, 2009, the Company adopted a new accounting standard issued by the FASB related to the disclosure requirements of the fair value of the financial instruments. This standard expands the disclosure requirements of fair value (including the methods and significant assumptions used to estimate fair value) of certain financial instruments to interim period financial statements that were previously only required to be disclosed in financial statements for annual periods. In accordance with this standard, the disclosure requirements have been applied on a prospective basis and did not have a material impact on the Company’s financial statements.

**Recently Issued Accounting Standards**

In August 2009, the FASB issued an amendment to the accounting standards related to the measurement of liabilities that are recognized or disclosed at fair value on a recurring basis. This standard clarifies how a company should measure the fair value of liabilities and that restrictions preventing the transfer of a liability should not be considered as a factor in the measurement of liabilities within the scope of this standard. This standard is effective for the Company on October 1, 2009. The Company does not expect the impact of its adoption to be material to its financial statements.

In October 2009, the FASB issued an amendment to the accounting standards related to the accounting for revenue in arrangements with multiple deliverables including how the arrangement consideration is allocated among delivered and undelivered items of the arrangement. Among the amendments, this standard eliminated the use of the residual method for allocating arrangement considerations and requires an entity to allocate the overall consideration to each deliverable based on an estimated selling price of each individual deliverable in the arrangement in the absence of having vendor-specific objective evidence or other third party evidence of fair value of the undelivered items. This standard also provides further guidance on how to determine a separate unit of accounting in a multiple-deliverable revenue arrangement and expands the disclosure requirements about the judgments made in applying the estimated selling price method and how those judgments affect the timing or amount of revenue recognition. This standard, for which the Company is currently assessing the impact, will become effective for the Company on January 1, 2011.

In October 2009, the FASB issued an amendment to the accounting standards related to certain revenue arrangements that include software elements. This standard clarifies the existing accounting guidance such that tangible products that contain both software and non-software components that function together to deliver the product’s essential functionality, shall be excluded from the scope of the software revenue recognition accounting standards. Accordingly, sales of these products may fall within the scope of other revenue recognition standards or may now be within the scope of this standard and may require an allocation of the arrangement consideration for each element of the arrangement. This standard, for which the Company is currently assessing the impact, will become effective for the Company on January 1, 2011.

Note 2

Common Stock

a)

Escrow:

  

At November 30, 2009, there were 5,970,190 performance shares held in escrow by the Company’s transfer agent. Included in this amount are 3,250,000 escrow shares to be earned out on the basis of one share for each $0.50 of cash flow generated by the Company. Once these shares are earned out, the remaining 2,720,190 escrow shares are to be earned out for each $5.00 of cash flow generated by the Company. The release of these shares is subject to the direction or determination of the relevant regulatory authorities.

Form 10-QA 

Page 6 

b)   Commitments:

Stock-based Compensation Plan

 

 

 

 

 

 

 

 

 

 

 

 

 

  

  

November 30,

  

  

February 28,

  

  

  

2009

  

  

2009

  

  

  

  

  

  

Weighted

  

  

  

  

  

Weighted

  

  

  

  

  

  

Average

  

  

  

  

  

Average

  

  

  

  

  

  

Exercise

  

  

  

  

  

Exercise

  

  

  

Shares

  

  

Price

  

  

Shares

  

  

Price

  

  

  

  

  

  

  

  

  

  

  

  

  

  

Outstanding and exercisable at

  

  

  

  

  

  

  

  

  

  

  

  

beginning of period

  

1,025,000

  

 

$0.07

  

  

1,025,000

  

 

$0.07

  

Expired

  

(25,000

)

 

(1.00

)

  

(25,000

)

 

(1.00

)

  

  

  

  

  

  

  

  

  

  

  

  

  

Outstanding and exercisable at

  

  

  

  

  

  

  

  

  

  

  

  

end of the period

  

1,000,000

  

 

$0.05

  

  

1,000,000

  

 

$0.05

  

At November 30, 2009, the following employee and director common share purchase options were outstanding entitling the holders thereof the right to purchase one common share for each share purchase option held:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Number

Exercise Price

Expiry Date

 

1,000,000

$0.05

December 31, 2012

Note 3

Related Party Transactions

 

The Company incurred the following items with directors and companies with common directors and shareholders:

  

  

  

  

  

November 30,

  

  

  

  

  

  

2009

  

  

2008

  

  

  

  

  

  

  

  

  

  

  

 

Royalties

 

 

$

150,000

 

$

90,000

 

  

Interest expense

 

  

$

139,852

  

$

 30,988

 

As of November 30, 2009, included in accounts payable is $47,284 (February 28, 2009: $33,774) owing to an accounting firm in which a director of the Company is a partner and a shareholder with respect to unpaid fees and interest on promissory notes,  $480,000 (February 28, 2009: $480,000) owing to shareholders of the Company in respect of royalties payable with no interest accruing, $423,335 (February 28, 2009: $273,500) owing to a director of the Company in respect of royalties payable and $50,992 (February 28, 2009: $50,992) owing to the former president of the Company in respect of unpaid wages.

As of November 30, 2009, included in advances payable is $24,935 (February 28, 2009: $0) owed to a company controlled by a director.

Form 10-QA 

Page 7 

As of November 30, 2009, promissory notes payable of $432,500 (February 28, 2009: $427,500) is due to a profit-sharing and retirement plan administered by a director of the Company.  Terms are:

Date Due:

Amount

June, 2009

$   20,000

May, 2009           

150,000

August, 2009           

 90,000

September, 2009       

50,000

October, 2009          

75,000

November, 2009     

 22,500

December, 2009      

20,000

June, 2010           

5,000

Total         

$432,500

All bear interest at 12% per annum.

Note 4    

Accrued Liabilities

 

 

 

  

November 30, 

2009

February 28, 

2009

Accrued fees

24,611

40,194

Accrued payroll

53,741

55,869

Accrued interest payable

490,307

356,858

Accrued non resident withholding taxes, including

 accrued interest  

120,956

120,956

Accrued royalties payable- related party

903,334

753,334

Accrued San Tan Lawsuit

73,065

-

Accrued taxes payable

50,011

50,981

  

$1,716,025

$1,378,192

Note 5   Concentrations

The Company operates in one industry segment being the production, marketing and distribution of safety awareness products in the automotive industry. Substantially, all of the Company’s operations, and assets are located in the United States. During the nine months ended November 30, 2009, there were two customers that accounted for $114,338 (99%) of sales revenue.   During the nine months ended November 30, 2008, there were two customers that accounted for $81,547 (69%) of sales revenue.

Note 6   Commitments and Contingencies

The Company is in arrears with respect to its lease of property with San Tan Development. As a result, the company is being faced with a judgment in an amount equal to the remaining months of lease commitments and attorney’s fees and costs. Sense has booked a liability in the amount of the judgment and has accrued attorney’s fees. The amount of the lease liability is $107,372. The estimated attorneys fees are based on 20% of damages sought and total $21,474. The property is sub-leased for part of the remaining lease term, the liability was adjusted by $55,781 in the current quarter.

Note 7   Subsequent events

Subsequent to November 30, 2009 we signed an agreement to use a vendor trade name that required an $80,000 down payment which was paid in cash and a 6% ongoing royalty interest. No events other than those described here that took place subsequent to November 30, 2009 and through the date of this filing in the opinion of management are required to be disclosed.

Form 10-QA 

Page 8 

**Management’s Discussion And Analysis**

Sense Technologies Inc. Form 10-Q/A 

 
**Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.**

The following discussion and analysis should be read in conjunction with our Financial Statements and Notes thereto for the period ended November 30, 2009 and our Financial Statements and notes thereto for the period ended November 30, 2008.

**1.  **

**Overview of Operations**

Sense holds a non-exclusive license to manufacture, distribute, market and sublicense world-wide, a patented technology which is used to produce the Guardian Alert® backing awareness system for motor vehicles utilizing microwave radar technology.  The Company assembles the product in Charlotte, NC.  The company also holds a non-exclusive license to manufacture, distribute, market and sublicense world-wide, the ScopeOut® product, a patented system of specially-designed mirrors which are placed at specific points on vehicles to offer drivers a more complete view of the blind spots toward the rear of the vehicle.  This product is manufactured in China through an outsourced vendor.

**2.**

**Results of Operations**

*For the three month period ended November 30, 2009 as compared to the three month period ended November 30, 2008.*

For the three months ended

 

November 30, 2009

November 30, 2008

Sales

 

 

Sales Guardian Alert

                 70,065 

                      182 

Sales Scope Out

                        -   

                   4,689 

 

                 70,065 

                   4,871 

Sales for the quarter ended November 30, 2009 increased by 93% from $4,871 to $70,065 due to increased demand for Guardian Alert and a shift of our focus from Scope Out to Guardian Alert sales. Revenue is recognized by management only upon receipt of an actual purchase order from a customer, and the related invoicing to the company or, in the absence of a purchase order (i.e., verbal order), the actual invoicing to the customer, when the products are shipped and collection is reasonably assured.

We continued to market both products.  While it is the company objective to grow sales, no assurance can be given that we will be successful in this manner and sustain comparable sales in future periods.

For the Three months ended

 

 

2009

2008

Direct Cost

 

 

Scope Out Direct Costs

 

 

 

Cost of sales

                        -   

                        -   

 

Manufacturing expenses

                        -   

                        -   

 

Research and development

                        -   

                   7,856 

 

Commissions

                        -   

 

 

Royalties - related party

                 50,000 

                 30,000 

Total Scope Out Direct Costs

                 50,000 

                 37,856 

 

 

 

 

Guardian Alert Direct Costs

 

 

 

Cost of sales

 

                        33 

 

Manufacturing expenses

                   7,500 

                        -   

 

Research and development

 

                        -   

 

Commissions

                 15,257 

                   5,100 

 

Royalties - related party

 

 

Total Guardian Alert Direct Costs

                 22,757 

                   5,133 

Total Direct Costs

                 72,757 

                 42,989 

Form 10-QA 

Page 9 

Overall direct costs for the current quarter ending increased due primarily to higher minimum royalties under the ScopeOut® license and increase in commissions paid.  

Direct costs typically include the cost of raw materials necessary to make our products.  It also includes the cost of shipping the products from manufacturing location to our warehouse.  Direct costs also include costs in respect of obsolete inventory.

Direct costs related to Scope Out® were $50.000 and $37,856 for the three month periods ended November 30, 2009 and 2008, respectively, an increase of 24%. The increase is primarily attributable to the 40% increase in royalty expense. Royalty expenses for the quarter ended November 30, 2009 were $50,000 compared to $30,000 for the quarter ended November 30, 2008. The increase is related to the agreement which recognized an increase in minimum royalties this year. Scope Out® research and development costs decreased from $7,856 in 2008 to $0 in 2009.  This was primarily due to the ScopeOut® products aesthetic re-design being completed.

Direct costs related to Guardian Alert were $22,757 and $5,133 for the three month period ending November 30, 2009 and 2008 respectively. This change represents an increase of 77%. Commission expenses were $15,257 and $5,100 for the three month period ended November 30, 2009 and 2008, respectively. Commission expense increased from $5,100 in the three months ended in 2008 to $15,257 for the three months ended in 2009 based on the significant increase in Guardian Alert® sales and our efforts to incentivize such sales with such commissions.  Manufacturing expenses were $7,500 and $0 for the three month period ended November 30, 2009 and 2008, respectively.  Manufacturing expenses in Direct Costs for the Guardian Alert® for the three months ended in 2009 represents assembly costs for the sales achieved for the same period.  There were no costs in the three months ended in 2008 as the Guardian Alert® sales were near zero in that time period.

Selling, General, and Administrative

                                                             For the three months ended

 

November 30, 2009

November 30, 2008

Advertising and marketing

150.00 

59,015.00 

Consulting fees

-   

101,200.00 

Contract labor

1,000.00 

1,000.00 

Depreciation 

3,575.00 

5,076.00 

Filing fees 

1,060.00 

2,735.00 

Financing fees 

-   

-   

Insurance 

5,565.00 

8,599.00 

Interest and bank charges 

43,867.00 

50,165.00 

Legal and accounting  

9,157.00 

37,639.00 

Office and miscellaneous 

 (49,698.00)

48,306.00 

Rent 

17,514.00 

16,846.00 

Shareholder information and printing 

-   

-   

Telephone and utilities 

-   

1,140.00 

Transfer agent fees

1,454.00 

780.00 

Travel and automotive

1,942.00 

4,087.00 

Total

35,586 

336,588 

Sense Technologies, Inc. had selling, general and administrative expenses of $35,586 for the three month period ended November 30, 2009 compared to selling, general and administrative expenses of $336,588 for the three month period ended November 30, 2008, a decrease in selling, general and administrative expenses of $301,004 from the prior period. The decrease was primarily due to the decrease related to advertising, marketing, and consulting. 

Advertising and marketing fees decreased as compared to the prior three month period. We had marketing fees of $150 and $59,015 for the three month period ended November 30, 2009 and 2008, respectively.

Consulting fees decreased from $101,200 for the three month period ended November 30, 2008 to $0 for the three month period ended November 30, 2009. The decrease was a result of a reduction of consulting related to product development.

Advertising and marketing costs decreased from $59,015 in 2008 to $150 in 2009.  Likewise, consulting fees decreased from $101,200 in 2008 to zero in 2009. 

Form 10-QA 

Page 10 

The Company determined that prior expenses for consultants to assist in a sales plan for ScopeOut® were not producing results, given this information we believed it was in the best interest of the company to discontinue these costs along with related advertising costs. Because the Company is concentrating on Guardian Alert® sales based on market interest, and doing so as cost-efficiently as possible, the Company has replaced those costs with a little-to-no cost effort of asking existing fleet-customers to refer the Guardian Alert® products to other fleets.  Additionally, we are paying more in commissions, as previously stated, because of our efforts to incentivize the sales of the Guardian Alert® to fleets.

Legal and accounting fees decreased from $37,639 in the three month period ended November 30, 2008 to $9,157 for the three month period ended November 30, 2009.

Office and miscellaneous fees were $(49,698) and $48,306 for the three month period ended November 30, 2009 and 2008, respectively. The decrease was largely due to correcting for an agreed-upon lease obligation for our Phoenix office. The Company was advised of a lawsuit on its Phoenix, Arizona, lease in the three month period ending August 31, 2009, and conservatively estimated total expense exposure for this issue at $128,840.  This amount was charged to miscellaneous expense rather than rent expense because the Company was no longer renting or occupying the facility.

The Company challenged the matter, and the result was a settlement agreement reached in the period ending November 30, 2009.  Accordingly, the miscellaneous expense account was reduced by $55,781 in order to result in a total agreed-upon obligation of $73,065.  The nine-month period ending November 30, 2009 reflects an increase of $45,277 from the prior year period ending November 30, 2009.  Without the settlement amount of $73,065 being charged to this account in the nine-month period ending November 30, 2009, the expense would have decreased by $27,788, which was due to related savings caused by the closing of the Phoenix office.

We had a loss from operations of $38,278 for year quarter ended November 30, 2009, compared to a loss from operations of $374,706 for the quarter ended November 30, 2008, a decrease in loss from operations of $336,428. The decrease in the loss from operations was primarily attributable to the $301,002 decrease in selling, general and administrative expenses.

*For the nine month period ended November 30, 2009 as compared to the period ended November 30, 2008.*

                                                 For the nine months ended

 

 

November 30, 2009

November 30, 2008

Sales

 

 

 

Sales Guardian Alert

114,375 

74,266 

 

Sales Scope Out

1,818 

44,272 

 

 

 

 

 

 

116,193 

118,538 

Sales for the nine month period ended November 30, 2009 decreased by 2% from $118,538 to $116,193 due to a shift of our focus from Scope Out to Guardian Alert sales. Revenue is recognized by management only upon receipt of an actual purchase order from a customer, and the related invoicing to the company or, in the absence of a purchase order (i.e., verbal order), the actual invoicing to the customer, when the products are shipped and collection is reasonably assured.

We continued to market both products.  While it is the company objective to grow sales, no assurance can be given that we will be successful in this manner and sustain comparable sales in future periods.

                                                            For the nine months ended

Direct Cost

 

 

 

 

November 30, 2009

November 30, 2008

Scope Out Direct Costs

 

 

 

Cost of sales

631 

30,819 

 

Manufacturing expenses

-   

 

 

Research and development

2,630 

11,156 

 

Commissions

-   

 

 

Royalties - related party

150,000 

90,000 

Total Scope Out Direct Costs

153,261 

131,975 

 

 

 

 

 

Guardian Alert Direct Costs

 

 

 

Cost of sales

 

                      199 

 

Manufacturing expenses

                 20,293 

                   3,572 

 

Research and development

                        -   

                        -   

 

Commissions

                 35,965 

                 15,300 

 

Royalties - related party

 

 

Total Guardian Alert Direct Costs

                 56,258 

                 19,071 

 

 

 

 

Total Direct Costs

                209,519 

                151,046 

Form 10-QA                                                                                                                                                                                                   Page 11

 

Overall direct costs in 2009 increased due primarily to higher minimum royalties under the ScopeOut® license and increase in commissions paid.  

Direct costs typically include the cost of raw materials necessary to make our products.  It also includes the cost of shipping the products from manufacturing location to our warehouse.  Direct costs also include costs in respect of obsolete inventory.

Direct costs related to Scope Out® were $153,261 and $131,975 for the nine month periods ended November 30, 2009 and 2008, respectively, an increase of 16%. The increase is primarily attributable to the $150,000 of expense for royalties 2009, the increase is related to the agreement which recognized an increase in minimum royalties this year. Scope Out® research and development costs decreased from $11,156 in 2008 to $2,630 in 2009, a decrease of 76%.  This was primarily due to the ScopeOut® products aesthetic re-design being completed. Cost of sales were $631 and $30,819 for the nine month period ending November 30, 2009 and 2008, respectively.

Direct costs related to Guardian Alert were $56,258 and $19,071 for the nine month period ending November 30, 2009 and 2008 respectively. This change represents an increase of 195%. Commission expenses were $35,965 and $15,300 for the nine month period ended November 30, 2009 and 2008, respectively. Manufacturing expenses were $20,293 and $3,572 for the nine month period ended November 30, 2009 and 2008, respectively, an increase of 468%. 

Selling, General, and Administrative

                                                                    For the nine months ended

 

November 30, 2009

November 30, 2008

Advertising and marketing

                 51,808 

                179,385 

Consulting fees

                   9,500 

                126,100 

Contract labor

                   6,179 

                   6,000 

Depreciation 

                 10,724 

                 11,181 

Filing fees 

                   3,550 

                   4,485 

Financing fees 

 

                 36,354 

Insurance 

                 19,634 

                 25,874 

Interest and bank charges 

                139,852 

                121,872 

Legal and accounting  

                 45,113 

                 37,690 

Office and miscellaneous 

                106,155 

                 60,878 

Rent 

                 51,927 

                 49,715 

Shareholder information and printing 

                        62 

                        -   

Telephone and utilities 

                   1,531 

                   3,480 

Transfer agent fees

                   3,770 

                   6,352 

Travel and automotive

                 12,651 

                 15,414 

Total 

                462,456 

                684,780 

Form 10-QA 

Page 12 

Sense Technologies, Inc. had selling, general and administrative expenses of $462,456 for the nine month period ended November 30, 2009 compared to selling, general and administrative expenses of $684,780 for the nine month period ended November 30, 2008, a decrease in selling, general and administrative expenses of $222,324 from the prior period. The decrease was mainly due to the decrease related to advertising, marketing, and consulting. 

Advertising and marketing fees decreased as compared to the prior nine month period. We had marketing fees of $51,808 and $179,385 for the nine month period ended November 30, 2009 and 2008, respectively.

Consulting fees decreased from $126,100 for the nine month period ended November 30, 2008 to $9,500 for the nine month period ended November 30, 2009, a decrease of 92%. The decrease was a result of a reduction of consulting related to product development.

Sense Technologies, Inc. incurred financing fees of $0 compared to $36,354 for the nine month period ended November 30, 2009 and 2008, respectively. The decrease is a result of not incurring any such fees for the period.

Insurance expense decreased to $19,634 in the nine month period ended November 30, 2009 from $25,874 in the nine month period ended November 30, 2008. The decrease of 24% is a result of decreased premiums for workman’s compensation insurance.

Interest and bank charges increased by 15% in the nine month period November 30, 2009 to $139,852 from $121,872 in the nine month period ended November\30, 2008. This increase was due to larger balances on notes outstanding.

Legal, accounting and audit fees increased from $37,690 in the nine month period ended November 30, 2008 to $45,113 for the nine month period ended November 30, 2009. The increase of 20% is largely a result of increase fees relating to public filing amendments and restatements.

Office and miscellaneous fees were $106,155 and $60,878 for the nine month period ended November 30, 2009 and 2008, respectively. The increase of 72% was largely due to conservatively anticipating our lease termination costs for our Phoenix office.

Following summarizes the overall operations results for the nine month period ended November 30:

 

 

 

 

 

 

 

 

**Increase**

**%  Increase**

 

**     2009**

**    2008**

**( Decrease)**

**(decrease)**

 

 

 

 

 

Sales

116,193

118,538

(2,345)

(1.981)

Direct Costs

209,519

151,046

58,473

38.71

General and Administrative expenses

462,456

684,780

(222,324)

(32.47)

Net Loss

(555,782)

(717,288)

161,506

23.43

Basic and Diluted Loss per share

(        .01)

(        .01)

-    

-

We had a loss from operations of $549,238 for nine month period ended November 30, 2009, compared to a loss from operations of $717,288 for the nine month period ended November 30, 2008, a decrease in loss from operations of $168,050 from the prior year. 

**Liquidity and Capital Resources**

Our cash position at November 30, 2009 was $7,807 as compared to $645 at February 28, 2009. This increase was due to our use of cash in operating and investing activities and cash provided by financing activities as described below.

We have a working capital deficit of 3,709,502 and 3,327,295 as of November 30, 2009 and February 28, 2009 respectively. If we are unable to raise adequate working capital for fiscal 2009, we will be restricted in the implementation of our business plan.  If this were to happen, the value of our securities would diminish and we may be forced to change our business plan for fiscal 2010, which would result in the value of our securities declining in value and/or becoming worthless.  If we raise an adequate amount of working capital to implement our business plan, we anticipate incurring significant expenses relating to paying down our notes payable and royalties that are in arrears. Additionally we will incur net losses until a sufficient client base can be established, of which there can be no assurance.

Form 10-QA 

Page 13 

**Net cash used in operating activities**

 

Net cash used in operating activities was $139,857 in 2009, compared to $458,415 in 2008. The decrease in cash used in 2009 was largely due to the decrease in ScopeOut® marketing activities. 

**Net cash provided by financing activities**

Net cash provided by financing activities was $147,019 in 2009 compared to net cash provided of $458,317 in 2008.

In 2009, we received $180,000 through subscriptions to private placements of our common shares.

**Management’s Discussion And Analysis**

Sense Technologies Inc. Form 10-Q/A 

**Item 3.  Quantitative and Qualitative Disclosures About Market Risk.**

Not applicable.
**Item 4. Controls and Procedures.**

**Disclosure Controls and Procedures**

The Company carried out an evaluation, under the supervision and with the participation of its management, including its chief executive officer (who is also acting in the capacity as the principal accounting officer), of the effectiveness of its disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)). Based upon that evaluation, the Company’s principal executive officer has concluded that, as of the end of the period covered in this report, the Company’s disclosure controls and procedures were not effective to ensure that information required to be disclosed in reports filed under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the required time periods and is accumulated and communicated to the Company’s management, including its principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.

The Company, including its principal executive officer and principal financial officer, does not expect that its disclosure controls and procedures or its internal controls will prevent all error or fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs. Due to 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, have been detected. To address the material weaknesses, the Company performed additional analysis and other post-closing procedures in an effort to ensure its consolidated financial statements included in this annual report have been prepared in accordance with generally accepted accounting principles. Accordingly, the Company believes that the financial statements included in this report fairly present in all material respects the Company’s financial condition, results of operations and cash flows for the periods presented.

The Company’s internal conclusion related to its disclosure and procedural controls is due to the number and magnitude or changes to its draft 10Q recommended by the Company’s independent auditor.

The Company plans to continue working with competent outside professionals to help it with quarterly reporting and if its business plan is successful additional improvements in the Company’s accounting department will be made.

**Changes in Internal Control over Financial Reporting**

In addition, the Company with the participation of its chief executive officers have determined that no change in our internal control over financial reporting occurred during or subsequent to the quarter ended November 30, 2009 that has materially affected, or is (as that term is defined in Rules 13(a)-15(f) and 15(d)-15(f) of the Securities Exchange Act of 1934) reasonably likely to materially affect, the Company’s internal control over financial reporting.

**PART II-OTHER INFORMATION
**Item 1. Legal Proceedings.**

We are a party to a legal proceeding regarding our lease in Chandler, Arizona.
**Item 1A. Risk Factors.**

There were no material changes in our risk factors from our Form 10-K for the year ended February 28, 2009.
**Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.**

There were no unregistered sales of equity securities during the quarter ended November 30, 2009.
**Item 3. Defaults Upon Senior Securities.**

None.
Form 10-QA 

Page 14 

**Item 4. Submission of Matters to a Vote of Security Holders.**

We did not submit any matter to a vote of our stockholders during the quarter ended November 30, 2009.
**Item 5. Other Information.**

Sense Technologies has entered an agreement with a global company to market the Guardian Alert® under a registered trade name.
Sense Technologies Inc. Form 10-Q/A 

**Item 6. Exhibits.**

 

 

 

                   31.1

  

Certifications of Chief Executive Officer Pursuant to Rule 13a-14(a) or 15d-14(a) of the U.S. Securities Exchange act of 1934

 

 

 

 

                  32.1

  

Certification of Chief Executive Officer Pursuant to 18 U.S.C. Section 1350 and Rule 13a-14(b) or Rule 15d-14(b) of the U.S. Securities Exchange Act of 1934

 

 

 

 

Form 10-QA 

Page 15 

 
**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. In accordance with Section 13 or 15(d) of the Exchange Act, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

 

 

 

**SENSE TECHNOLOGIES INC.**

 

 

Date

Signature

 

 

 

 

June 25, 2010

/S/ BRUCE E. SCHREINER

 

Bruce E. Schreiner, President

 

(principal executive officer) and Director

Form 10-QA 

Page 16

**Exhibit 31.1**

**CERTIFICATIONS**

I, Bruce E. Schreiner, certify that:

1.   

I have reviewed this report of the fiscal quarter ended November 30, 2009 of Sense Technologies, Inc.

2.  

 Based on my knowledge, this report does not contain any untrue statement of material fact or omit to state a material fact necessary in order to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.  

Based on my knowledge, the financial statement, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;

4.  

The small business issuer’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15e)) for the small business issuer and have:

a) 

designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made know to us by others within those entities, particularly during the period in which the annual report is being prepared;

b)  

designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; and

c)   

evaluated the effectiveness of the small business issuer’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation.

d) 

disclosed in this report any change in the company’s internal control over financial reporting that occurred during the period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

5. 

The small business issuer’s other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuer’s auditors and the audit committee of small business issuer’s board of directors (or persons performing the equivalent function):

a.  

all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonable likely to adversely affect the small business issuer’s ability to record, process, summarize and report financial information; and

b.  

any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer’s control over financial reporting.

June 25, 2010

 

 

 

S/ BRUCE E. SCHREINER

 

Bruce E. Schreiner, Chief Executive Officer

 

Form 10-QA 

Page 17

**Exhibit 32.1**

 
**CERTIFICATION**

**PURSUANT TO 18 U.S.C. SECTION 1350**

**AND RULE 13a-14(b) OR RULE 15d-14(b)**

**OF THE U.S SECURITIES EXCHANGE ACT OF 1934**

In connection with the Quarterly Report of Sense Technologies Inc. (the “Company”) on Form 10-Q/A for the fiscal quarter ended November 30, 2009 as filed with the Securities and Exchange Commission (the “Report”), the undersigned, in the capacities and on the dates indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, and Rule 13a-14(b), that to his knowledge:

 

1.    The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

 

2.   The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

June 25, 2010

 

 

/S/ BRUCE E. SCHREINER

 

Bruce E. Schreiner, President

 

(principal financial and accounting officer)

 

Form 10-QA 

Page 18****** |
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