----

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| [X]                  | QUARTERLY REPORT UNDER TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED MARCH 31, 2011 |
|----------------------|------------------------------------------------------------------------------------------------------------------------------------|
| OR                   |
| [   ] | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934                                           |

|   | Large Accelerated Filer                     | [   ] |   | Accelerated Filer         | [   ] |
|--------|---------------------------------------------|----------------------|--------|---------------------------|----------------------|
|   | Non-accelerated Filer                       | [   ] |   | Smaller Reporting Company | [X]                  |
|   | (Do not check if smaller reporting company) |                 |   |                      |

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----

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Table of Contents

|   | * | Cash was understated by $2,980 due to unrecorded revenue, cost of sale and expense activity; |
|--------|---|----------------------------------------------------------------------------------------------|
|   | * | Accounts receivable were understated by $2,990;                                              |
|   | * | Other receivable, due from a related party was understated by $2,150;                        |
|   | * | Accounts payable and accrued expenses were overstated by $1,750;                             |
|   | * | Additional paid in capital was understated by $41,425;                                       |
|   | * | Marketing and sales and salaries were understated by $12,640 and $15,000, respectively.      |
|   | * | Revenues were understated by $13,990 and                                                     |
|   | * | Costs of sales were understated by $9,020;                                                   |

|   | * | General and administrative expenses were understated by $8,890, net of the $1,750 of organizational costs recorded in the original filing for the three months and six months ended March 31, 2011;        |
|--------|---|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | * | General and administrative expenses were understated by $8,885, net of the $6,325 of organizational costs recorded in the original filing for the period from inception (June 14, 2010) to March 31, 2011; |
|   | * | Net loss was understated by $31,560 for both the three and six months ended March 31, 2011;                                                                                                                |
|   | * | Net loss was understated by $31,555 for the period from inception (June 14, 2010) to March 31, 2011.                                                                                                       |

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Table of Contents

| Balance Sheets                                    |   |           |   |   |          |   |   |           |
|---------------------------------------------------|--------|----------------|--------|--------|---------------|--------|--------|----------------|
|                                              |   |           |   |   |          |   |   |           |
|                                              |   | March 31, 2011 |   |   |          |   |   | March 31, 2011 |
|                                              |   | (As filed)     |   |   | (Adjustments) |   |   | (Restated)     |
|                                              |   |           |   |   |          |   |   |           |
| CURRENT ASSETS                                    |   |           |   |   |          |   |   |           |
| Cash and equivalents                              | $      | -              |   | $      | 2,980         |   | $      | 2,980          |
| Accounts receivable                               |   | -              |   |   | 2,990         |   |   | 2,990          |
| Other receivables - related party                 |   | -              |   |   | 2,150         |   |   | 2,150          |
|                                              |   |           |   |   |          |   |   |           |
| Total current assets                              |   | -              |   |   | 8,120         |   |   | 8,120          |
|                                              |   |           |   |   |          |   |   |           |
| Total assets                                      | $      | -              |   | $      | 8,120         |   | $      | 8,120          |
|                                              |   |           |   |   |          |   |   |           |
| LIABILITIES AND STOCKHOLDERS’DEFICIT        |   |           |   |   |          |   |   |           |
| Accounts payable and accrued expenses             | $      | 1,750          |   | $      | (1,750)       |   | $      | -              |
| Total current liabilities                         |   | 1,750          |   |   | (1,750)       |   |   | -              |
|                                              |   |           |   |   |          |   |   |           |
| Additional paid-in capital                        |   | 4,575          |   |   | 41,425        |   |   | 46,000         |
| Accumulated deficit during thedevelopment stage   |   | (6,325)        |   |   | (31,555)      |   |   | (37,880)       |
| Total liabilities and stockholders’ deficit | $      | -              |   | $      | 8,120         |   | $      | 8,120          |

| Statements of Operations   |   |               |   |   |          |   |   |               |
|----------------------------|--------|--------------------|--------|--------|---------------|--------|--------|--------------------|
|                       |   |               |   |   |          |   |   |               |
|                       |   | Three months ended |   |   |          |   |   | Three months ended |
|                       |   | March 31, 2011     |   |   |          |   |   | March 31, 2011     |
|                       |   | (As Filed)         |   |   | (Adjustments) |   |   | (Restated)         |
|                       |   |               |   |   |          |   |   |               |
| Revenue                    | $      | -                  |   | $      | 13,990        |   | $      | 13,990             |
| Cost of sale               |   | -                  |   |   | 9,020         |   |   | 9,020              |
|                       |   |               |   |   |          |   |   |               |
| Gross profit               |   | -                  |   |   | 4,970         |   |   | 4,970              |
|                       |   |               |   |   |          |   |   |               |
| Organizational costs       | $      | 1,750              |   | $      | (1,750)       |   | $      | -                  |
| Marketing and sales        |   | -                  |   |   | 12,640        |   |   | 12,640             |
| Salaries                   |   | -                  |   |   | 15,000        |   |   | 15,000             |
| General and administrative |   |               |   |   | 10,640        |   |   | 10,640             |
| Total expenses             |   | 1,750              |   |   | 36,530        |   |   | 38,280             |
|                       |   |               |   |   |          |   |   |               |
| Net loss                   | $      | (1,750)            |   | $      | (31,560)      |   | $      | (33,310)           |

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Table of Contents

|                       |   | Six months ended |   |   |          |   |   | Six months ended |
|----------------------------|--------|------------------|--------|--------|---------------|--------|--------|------------------|
|                       |   | March 31, 2011   |   |   |          |   |   | March 31, 2011   |
|                       |   | (As Filed)       |   |   | (Adjustments) |   |   | (Restated)       |
|                       |   |             |   |   |          |   |   |             |
| Revenue                    | $      | -                |   | $      | 13,990        |   | $      | 13,990           |
|                       |   |             |   |   |          |   |   |             |
| Cost of sale               |   | -                |   |   | 9,020         |   |   | 9,020            |
|                       |   |             |   |   |          |   |   |             |
| Gross profit               |   | -                |   |   | 4,970         |   |   | 4,970            |
|                       |   |             |   |   |          |   |   |             |
|                       |   |             |   |   |          |   |   |             |
| Organizational costs       | $      | 1,750            |   | $      | (1,750)       |   | $      | -                |
|                       |   |             |   |   |          |   |   |             |
| Marketing and sales        |   | -                |   |   | 12,640        |   |   | 12,640           |
|                       |   |             |   |   |          |   |   |             |
| Salaries                   |   | -                |   |   | 15,000        |   |   | 15,000           |
|                       |   |             |   |   |          |   |   |             |
| General and administrative |   | -                |   |   | 10,640        |   |   | 10,640           |
| Total expenses             |   | 1,750            |   | $      | 36,530        |   | $      | 38,280           |
|                       |   |             |   |   |          |   |   |             |
| Net loss                   | $      | (1,750)          |   | $      | (31,560)      |   | $      | (33,310)         |

|                       |   | Inception                        |   |   |          |   |   | Inception                        |
|----------------------------|--------|----------------------------------|--------|--------|---------------|--------|--------|----------------------------------|
|                       |   | (June 14, 2010)to March 31, 2011 |   |   |          |   |   | (June 14, 2010)to March 31, 2011 |
|                       |   | (As Filed)                       |   |   | (Adjustments) |   |   | (As Filed)                       |
|                       |   |                             |   |   |          |   |   |                             |
| Revenue                    | $      | -                                |   | $      | 13,990        |   | $      | 13,990                           |
|                       |   |                             |   |   |          |   |   |                             |
| Cost of sale               |   | -                                |   |   | 9,020         |   |   | 9,020                            |
|                       |   |                             |   |   |          |   |   |                             |
| Gross profit               |   | -                                |   |   | 4,970         |   |   | 4,970                            |
|                       |   |                             |   |   |          |   |   |                             |
|                       |   |                             |   |   |          |   |   |                             |
| Organizational costs       | $      | 6,325                            |   | $      | (6,325)       |   | $      | -                                |
|                       |   |                             |   |   |          |   |   |                             |
| Marketing and sales        |   | -                                |   |   | 12,640        |   |   | 12,640                           |
|                       |   |                             |   |   |          |   |   |                             |
| Salaries                   |   | -                                |   |   | 15,000        |   |   | 15,000                           |
|                       |   |                             |   |   |          |   |   |                             |
| General and administrative |   | -                                |   |   | 15,210        |   |   | 15,210                           |
| Total expenses             |   | 6,325                            |   | $      | 36,525        |   | $      | 42,850                           |
|                       |   |                             |   |   |          |   |   |                             |
| Net loss                   | $      | (6,325)                          |   | $      | (31,555)      |   | $      | (37,880)                         |

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Table of Contents

| Statements of Cash Flows                                       |   |             |   |   |          |   |   |             |
|----------------------------------------------------------------|--------|------------------|--------|--------|---------------|--------|--------|------------------|
|                                                           |   |             |   |   |          |   |   |             |
|                                                           |   | Six months ended |   |   |          |   |   | Six months ended |
|                                                           |   | March 31, 2011   |   |   |          |   |   | March 31, 2011   |
|                                                           |   | (As Filed)       |   |   | (Adjustments) |   |   | (Restated)       |
|                                                           |   |             |   |   |          |   |   |             |
| Net loss                                                       | $      | (1,750)          |   | $      | (31,560)      |   | $      | (33,310)         |
|                                                           |   |             |   |   |          |   |   |             |
| Increase in accounts receivable                                |   | -                |   |   | (2,990)       |   |   | (2,990)          |
|                                                           |   |             |   |   |          |   |   |             |
| Increase in other receivable – relatedparty              |   | -                |   |   | (2,150)       |   |   | (2,150)          |
|                                                           |   |             |   |   |          |   |   |             |
| Increase (decrease) in accounts payable and accruedliabilities |   | 250              |   |   | (250)         |   |   | -                |
|                                                           |   |             |   |   |          |   |   |             |
| Increase in contributed capital                                |   | 1,500            |   |   | 39,930        |   |   | 41,430           |
|                                                           |   |             |   |   |          |   |   |             |
| Cash at the end of the period                                  | $      | -                |   | $      | 2,980         |   | $      | 2,980            |

|                                                            |   | Inception                        |   |   |          |   |   | Inception                        |
|-----------------------------------------------------------------|--------|----------------------------------|--------|--------|---------------|--------|--------|----------------------------------|
|                                                            |   | (June 14, 2010)to March 31, 2011 |   |   |          |   |   | (June 14, 2010)to March 31, 2011 |
|                                                            |   | (As Filed)                       |   |   | (Adjustments) |   |   | (As Filed)                       |
|                                                            |   |                             |   |   |          |   |   |                             |
| Net loss                                                        | $      | (6,325)                          |   |   | (31,555)      |   |   | (37,880)                         |
|                                                            |   |                             |   |   |          |   |   |                             |
| Increase in accounts receivable                                 |   | -                                |   |   | (2,990)       |   |   | (2,990)                          |
|                                                            |   |                             |   |   |          |   |   |                             |
| Increase in other receivable – relatedparty               |   | -                                |   |   | (2,150)       |   |   | (2,150)                          |
|                                                            |   |                             |   |   |          |   |   |                             |
| Increase (decrease) in accounts payable and accrued liabilities |   | 1,750                            |   |   | (1,750)       |   |   | -                                |
|                                                            |   |                             |   |   |          |   |   |                             |
| Increase in contributed capital                                 |   | 4,575                            |   |   | 41,425        |   |   | 46,000                           |
|                                                            |   |                             |   |   |          |   |   |                             |
| Cash at the end of the period                                   | $      | -                                |   | $      | 2,980         |   | $      | 2,980                            |

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Table of Contents

|                                     | Page                                                                                                                           |
|------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------|
|                                     |                                                                                                                           |
| PART I.  FINANCIAL INFORMATION |                                                                                                                           |
|                                     |                                                                                                                           |   |
| Item 1.                                  | Financial Statements                                                                                                           | 7 |
|                                     |                                                                                                                           |   |
|                                     | Balance Sheets as at March 31, 2011 and September 30, 2010                                                                     | 7 |
|                                     |                                                                                                                           |   |
|                                     | Statements of Operations for the three and six months ended March 31, 2011and from Inception (June 14, 2010) to March 31, 2011 | 8 |
|                                     |                                                                                                                           |   |
|                                     | Statements of Cash Flows for the six months ended March 31, 2011 and fromInception (June 14, 2010) to March 31, 2011           | 9 |
|                                     |                                                                                                                           |   |
|                                     | Notes to Financial Statements                                                                                                  | 10 |
|                                     |                                                                                                                           |   |
| Item 2.                                  | Management’s Discussion and Analysis of Financial Condition and Results ofOperations.                                    | 19 |
|                                     |                                                                                                                           |   |
| Item 3.                                  | Quantitative and Qualitative Disclosures About Market Risk.                                                                    | 24 |
|                                     |                                                                                                                           |   |
| Item 4.                                  | Controls and Procedures.                                                                                                       | 25 |
|                                     |                                                                                                                           |   |
| PART II  OTHER INFORMATION     |                                                                                                                           |
|                                     |                                                                                                                           |   |
| Item1A.                                  | Risk Factors.                                                                                                                  | 25 |
|                                     |                                                                                                                           |   |
| Item 2.                                  | Unregistered Sales of Equity Securities and Use of Proceeds.                                                                   | 25 |
|                                     |                                                                                                                           |   |
| Item 6.                                  | Exhibits.                                                                                                                      | 25 |
|                                     |                                                                                                                           |   |
| Signatures                               | 26                                                                                                                             |
|                                     |                                                                                                                           |
| Exhibit Index                            | 27                                                                                                                             |

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Table of Contents

|                                                                                     |   | March 31,   |   |   | September 30, |
|------------------------------------------------------------------------------------------|--------|-------------|--------|--------|---------------|
|                                                                                     |   | 2011        |   |   | 2010          |
|                                                                                     |   | (Restated)  |   |   | (Audited)     |
|                                                                                     |   |        |   |   |          |
| Assets                                                                                   |   |        |   |   |          |
|                                                                                     |   |        |   |   |          |
| Current assets:                                                                          |   |        |   |   |          |
| Cash and equivalents                                                                     | $      | 2,980       |   | $      | -             |
| Accounts receivable                                                                      |   | 2,990       |   |   | -             |
| Other receivables – related party                                                  |   | 2,150       |   |   | -             |
|                                                                                     |   |        |   |   |          |
| Total current assets                                                                     |   | 8,120       |   |   | -             |
|                                                                                     |   |        |   |   |          |
| Total assets                                                                             | $      | 8,120       |   | $      |  -       |
|                                                                                     |   |        |   |   |          |
| Liabilities and Stockholders’ Equity (Deficit)                                     |   |        |   |   |          |
|                                                                                     |   |        |   |   |          |
| Current liabilities:                                                                     |   |        |   |   |          |
| Accrued expense and accounts payable                                                     | $      | -           |   | $      | 1,500         |
|                                                                                     |   |        |   |   |          |
| Total current liabilities                                                                |   | -           |   |   | 1,500         |
|                                                                                     |   |        |   |   |          |
| Total liabilities                                                                        |   | -           |   |   | 1,500         |
|                                                                                     |   |        |   |   |          |
| Stockholders’ equity (deficit):                                                    |   |        |   |   |          |
| Common stock, $0.001 par value, 75,000,000 shares authorized,none issued and outstanding |   | -           |   |   | -             |
| Additional paid-in capital                                                               |   | 46,000      |   |   | 3,075         |
| Deficit accumulated during development stage                                             |   | (37,880)    |   |   | (4,575)       |
|                                                                                     |   |        |   |   |          |
| Total stockholders’ equity (deficit)                                               |   | 8,120       |   |   | (1,500)       |
|                                                                                     |   |        |   |   |          |
| Total liabilities and stockholders’ equity (deficit)                               | $      |  8,120 |   | $      |  -       |

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Table of Contents

|                                                |   | For the threemonths endedMarch 31,2011 |   |   | For the sixmonths endedMarch 31,2011 |   |   | Inception(June 14, 2010)to March 31,2011 |
|-----------------------------------------------------|--------|----------------------------------------|--------|--------|--------------------------------------|--------|--------|------------------------------------------|
|                                                |   | (Restated)                             |   |   | (Restated)                           |   |   | (Restated)                               |
| Revenue                                             | $      | 13,990                                 |   | $      | 13,990                               |   | $      | 13,990                                   |
|                                                |   |                                   |   |   |                                 |   |   |                                     |
| Cost of sales                                       |   | 9,020                                  |   |   | 9,020                                |   |   | 9,020                                    |
|                                                |   |                                   |   |   |                                 |   |   |                                     |
| Gross profit                                        |   | 4,970                                  |   |   | 4,970                                |   |   | 4,970                                    |
|                                                |   |                                   |   |   |                                 |   |   |                                     |
| Expenses:                                           |   |                                   |   |   |                                 |   |   |                                     |
| Marketing and sales                                 |   | 12,640                                 |   |   | 12,640                               |   |   | 12,640                                   |
| Salaries                                            |   | 15,000                                 |   |   | 15,000                               |   |   | 15,000                                   |
| General and administrative                          |   | 10,640                                 |   |   | 10,640                               |   |   | 15,210                                   |
|                                                |   |                                   |   |   |                                 |   |   |                                     |
| Total expenses                                      |   | 38,280                                 |   |   | 38,280                               |   |   | 42,850                                   |
|                                                |   |                                   |   |   |                                 |   |   |                                     |
|                                                |   |                                   |   |   |                                 |   |   |                                     |
| Net loss                                            | $      | (33,310)                               |   | $      | (33,310)                             |   | $      | (37,880)                                 |
|                                                |   |                                   |   |   |                                 |   |   |                                     |
|                                                |   |                                   |   |   |                                 |   |   |                                     |
| Weighted average number of commonshares outstanding |   | -                                      |   |   | -                                    |   |   |                                     |
|                                                |   |                                   |   |   |                                 |   |   |                                     |
| Net loss per share                                  | $      | -                                      |   | $      | -                                    |   |   |                                     |

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Table of Contents

|                                      |   | For the six  |   |   | Inception       |
|-------------------------------------------|--------|--------------|--------|--------|-----------------|
|                                      |   | months ended |   |   | (June 14, 2010) |
|                                      |   | March 31,    |   |   | to March 31,    |
|                                      |   | 2011         |   |   | 2011            |
|                                      |   | (Restated)   |   |   | (Restated)      |
|                                      |   |         |   |   |            |
| Cash flows from operating activities:     |   |         |   |   |            |
| Net loss                                  | $      | (33,310)     |   | $      | (37,880)        |
| Changes in current assets and liabilities |   |         |   |   |            |
| Increase in:                              |   |         |   |   |            |
| Accounts receivable                       |   | (2,990)      |   |   | (2,990)         |
| Other receivable – related party    |   | (2,150)      |   |   | (2,150)         |
| Accrued liabilities                       |   | -            |   |   | -               |
|                                      |   |         |   |   |            |
| Net cash used by operating activities     |   | (38,450)     |   |   | (43,020)        |
|                                      |   |         |   |   |            |
|                                      |   |         |   |   |            |
| Cash flows from financing activities:     |   |         |   |   |            |
| Contributed capital                       |   | 41,430       |   |   | 46,000          |
| Net cash provided by financing activities |   | 41,430       |   |   | 46,000          |
|                                      |   |         |   |   |            |
| Net increase (decrease) in cash           |   | -            |   |   | -               |
| Cash – beginning of the period      |   | -            |   |   | -               |
| Cash – end of the period            | $      | 2,980        |   | $      | 2,980           |

----

Table of Contents

|   | * | Cash was understated by $2,980 due to unrecorded revenue, cost of sale, and expense activity; |
|--------|---|-----------------------------------------------------------------------------------------------|
|   | * | Accounts receivable were understated by $2,990;                                               |
|   | * | Other receivable, due from a related party was understated by $2,150;                         |
|   | * | Accounts payable and accrued expenses were overstated by $1,750;                              |
|   | * | Additional paid in capital was understated by $41,425;                                        |
|   | * | Marketing and sales and salaries were understated by $12,640 and $15,000, respectively.       |
|   | * | Revenues were understated by $13,990 and                                                      |
|   | * | Costs of sales were understated by $9,020;                                                    |

----

Table of Contents

|   | * | General and administrative expenses were understated by $8,890, net of the $1,750 of organizational costs recorded in the original filing for the three months and six months ended March 31, 2011;        |
|--------|---|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | * | General and administrative expenses were understated by $8,885, net of the $6,325 of organizational costs recorded in the original filing for the period from inception (June 14, 2010) to March 31, 2011; |
|   | * | Net loss was understated by $31,560 for both the three and six months ended March 31, 2011;                                                                                                                |
|   | * | Net loss was understated by $31,555 for the period from inception (June 14, 2010) to March 31, 2011.                                                                                                       |

| Balance Sheet                                     |   |           |   |   |          |   |   |           |
|---------------------------------------------------|--------|----------------|--------|--------|---------------|--------|--------|----------------|
|                                              |   | March 31, 2011 |   |   |          |   |   | March 31, 2011 |
|                                              |   | (As filed)     |   |   | (Adjustments) |   |   | (Restated)     |
|                                              |   |           |   |   |          |   |   |           |
| CURRENT ASSETS                                    |   |           |   |   |          |   |   |           |
| Cash and equivalents                              | $      | -              |   | $      | 2,980         |   | $      | 2,980          |
| Accounts receivable                               |   | -              |   |   | 2,990         |   |   | 2,990          |
| Other receivables - related party                 |   | -              |   |   | 2,150         |   |   | 2,150          |
|                                              |   |           |   |   |          |   |   |           |
| Total current assets                              |   | -              |   |   | 8,120         |   |   | 8,120          |
|                                              |   |           |   |   |          |   |   |           |
| Total assets                                      | $      | -              |   | $      | 8,120         |   | $      | 8,120          |
|                                              |   |           |   |   |          |   |   |           |
| LIABILITIES AND STOCKHOLDERS’DEFICIT        |   |           |   |   |          |   |   |           |
| Accounts payable and accrued expenses             | $      | 1,750          |   | $      | (1,750)       |   | $      | -              |
| Total current liabilities                         |   | 1,750          |   |   | (1,750)       |   |   | -              |
|                                              |   |           |   |   |          |   |   |           |
| Additional paid-in capital                        |   | 4,575          |   |   | 41,425        |   |   | 46,000         |
| Accumulated deficit during thedevelopment stage   |   | (6,325)        |   |   | (31,555)      |   |   | (37,880)       |
| Total liabilities and stockholders’ deficit | $      | -              |   | $      | 8,120         |   | $      | 8,120          |

----

Table of Contents

| Statement of Operations    |   |               |   |   |          |   |   |               |
|----------------------------|--------|--------------------|--------|--------|---------------|--------|--------|--------------------|
|                       |   | Three months ended |   |   |          |   |   | Three months ended |
|                       |   | March 31, 2011     |   |   |          |   |   | March 31, 2011     |
|                       |   | (As Filed)         |   |   | (Adjustments) |   |   | (Restated)         |
|                       |   |               |   |   |          |   |   |               |
| Revenue                    | $      | -                  |   | $      | 13,990        |   | $      | 13,990             |
| Cost of sale               |   | -                  |   |   | 9,020         |   |   | 9,020              |
| Gross profit               |   | -                  |   |   | 4,970         |   |   | 4,970              |
|                       |   |               |   |   |          |   |   |               |
| Organizational costs       | $      | 1,750              |   | $      | (1,750)       |   | $      | -                  |
| Marketing and sales        |   | -                  |   |   | 12,640        |   |   | 12,640             |
| Salaries                   |   | -                  |   |   | 15,000        |   |   | 15,000             |
| General and administrative |   |               |   |   | 10,640        |   |   | 10,640             |
|                       |   |               |   |   |          |   |   |               |
| Total expenses             |   | 1,750              |   |   | 36,530        |   |   | 38,280             |
|                       |   |               |   |   |          |   |   |               |
| Net loss                   | $      | (1,750)            |   | $      | (31,560)      |   | $      | (33,310)           |

|                       |   | Six months ended |   |   |          |   |   | Six months ended |
|----------------------------|--------|------------------|--------|--------|---------------|--------|--------|------------------|
|                       |   | March 31, 2011   |   |   |          |   |   | March 31, 2011   |
|                       |   | (As Filed)       |   |   | (Adjustments) |   |   | (Restated)       |
|                       |   |             |   |   |          |   |   |             |
| Revenue                    | $      | -                |   | $      | 13,990        |   | $      | 13,990           |
| Cost of sale               |   | -                |   |   | 9,020         |   |   | 9,020            |
| Gross profit               |   | -                |   |   | 4,970         |   |   | 4,970            |
|                       |   |             |   |   |          |   |   |             |
| Organizational costs       | $      | 1,750            |   | $      | (1,750)       |   | $      | -                |
| Marketing and sales        |   | -                |   |   | 12,640        |   |   | 12,640           |
| Salaries                   |   | -                |   |   | 15,000        |   |   | 15,000           |
| General and administrative |   | -                |   |   | 10,640        |   |   | 10,640           |
|                       |   |             |   |   |          |   |   |             |
| Total expenses             |   | 1,750            |   | $      | 36,530        |   | $      | 38,280           |
|                       |   |             |   |   |          |   |   |             |
| Net loss                   | $      | (1,750)          |   | $      | (31,560)      |   | $      | (33,310)         |

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|                       |   | Inception                        |   |   |          |   |   | Inception                        |
|----------------------------|--------|----------------------------------|--------|--------|---------------|--------|--------|----------------------------------|
|                       |   | (June 14, 2010)to March 31, 2011 |   |   |          |   |   | (June 14, 2010)to March 31, 2011 |
|                       |   | (As Filed)                       |   |   | (Adjustments) |   |   | (As Filed)                       |
|                       |   |                             |   |   |          |   |   |                             |
| Revenue                    | $      | -                                |   | $      | 13,990        |   | $      | 13,990                           |
| Cost of sale               |   | -                                |   |   | 9,020         |   |   | 9,020                            |
| Gross profit               |   | -                                |   |   | 4,970         |   |   | 4,970                            |
|                       |   |                             |   |   |          |   |   |                             |
| Organizational costs       | $      | 6,325                            |   | $      | (6,325)       |   | $      | -                                |
| Marketing and sales        |   | -                                |   |   | 12,640        |   |   | 12,640                           |
| Salaries                   |   | -                                |   |   | 15,000        |   |   | 15,000                           |
| General and administrative |   | -                                |   |   | 15,210        |   |   | 15,210                           |
|                       |   |                             |   |   |          |   |   |                             |
| Total expenses             |   | 6,325                            |   | $      | 36,525        |   | $      | 42,850                           |
|                       |   |                             |   |   |          |   |   |                             |
| Net loss                   | $      | (6,325)                          |   | $      | (31,555)      |   | $      | (37,880)                         |

| Statement of Cash Flows                                        |   |             |   |   |          |   |   |             |
|----------------------------------------------------------------|--------|------------------|--------|--------|---------------|--------|--------|------------------|
|                                                           |   |             |   |   |          |   |   |             |
|                                                           |   | Six months ended |   |   |          |   |   | Six months ended |
|                                                           |   | March 31, 2011   |   |   |          |   |   | March 31, 2011   |
|                                                           |   | (As Filed)       |   |   | (Adjustments) |   |   | (Restated)       |
|                                                           |   |             |   |   |          |   |   |             |
| Net loss                                                       | $      | (1,750)          |   | $      | (31,560)      |   | $      | (33,310)         |
| Increase in accounts receivable                                |   | -                |   |   | (2,990)       |   |   | (2,990)          |
| Increase in other receivable – relatedparty              |   | -                |   |   | (2,150)       |   |   | (2,150)          |
| Increase (decrease) in accountspayable and accrued liabilities |   | 250              |   |   | (250)         |   |   | -                |
| Increase in contributed capital                                |   | 1,500            |   |   | 39,930        |   |   | 41,430           |
|                                                           |   |             |   |   |          |   |   |             |
| Cash at the end of the period                                  | $      | -                |   | $      | 2,980         |   | $      | 2,980            |

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|                                                            |   | Inception                        |   |   |          |   |   | Inception                        |
|-----------------------------------------------------------------|--------|----------------------------------|--------|--------|---------------|--------|--------|----------------------------------|
|                                                            |   | (June 14, 2010)to March 31, 2011 |   |   |          |   |   | (June 14, 2010)to March 31, 2011 |
|                                                            |   | (As Filed)                       |   |   | (Adjustments) |   |   | (As Filed)                       |
|                                                            |   |                             |   |   |          |   |   |                             |
| Net loss                                                        | $      | (6,325)                          |   |   | (31,555)      |   |   | (37,880)                         |
| Increase in accounts receivable                                 |   | -                                |   |   | (2,990)       |   |   | (2,990)                          |
| Increase in other receivable – relatedparty               |   | -                                |   |   | (2,150)       |   |   | (2,150)                          |
| Increase (decrease) in accounts payable and accrued liabilities |   | 1,750                            |   |   | (1,750)       |   |   | -                                |
| Increase in contributed capital                                 |   | 4,575                            |   |   | 41,425        |   |   | 46,000                           |
|                                                            |   |                             |   |   |          |   |   |                             |
| Cash at the end of the period                                   | $      | -                                |   | $      | 2,980         |   | $      | 2,980                            |

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|                          |   | For the threemonths endedMarch 31, 2011(Restated) |   |   | For the sixmonths endedMarch 31, 2011(Restated) |   |   | From Inception(June 14, 2010) toMarch 31,2011 |
|-------------------------------|--------|---------------------------------------------------|--------|--------|-------------------------------------------------|--------|--------|-----------------------------------------------|
| Current Tax Provision:        |   |                                              |   |   |                                            |   |   |                                          |
| Federal:                      |   |                                              |   |   |                                            |   |   |                                          |
| Taxable income                | $      | -                                                 |   | $      | -                                               |   | $      | -                                             |
| Total current tax provision   | $      | -                                                 |   | $      | -                                               |   | $      | -                                             |
|                          |   |                                              |   |   |                                            |   |   |                                          |
| Deferred Tax Provision:       |   |                                              |   |   |                                            |   |   |                                          |
| Federal:                      |   |                                              |   |   |                                            |   |   |                                          |
| Loss carryforwards            | $      | (4,570)                                           |   | $      | (4,570)                                         |   | $      | -                                             |
| Net loss                      | $      | (33,310)                                          |   | $      | (33,310)                                        |   | $      | (37,880)                                      |
| Net loss carryforward         |   | (37,880)                                          |   |   | (37,880)                                        |   |   | (37,880)                                      |
| Statutory tax rate            |   | 34%                                               |   |   | 34%                                             |   |   | 34%                                           |
| Net deferred tax asset        |   | 12,880                                            |   |   | 12,880                                          |   |   | 12,880                                        |
|                          |   |                                              |   |   |                                            |   |   |                                          |
| Less valuation allowance      |   | (12,880)                                          |   |   | (12,880)                                        |   |   | (12,880)                                      |
|                          |   |                                              |   |   |                                            |   |   |                                          |
| Total net deferred tax assets |   | -                                                 |   |   | -                                               |   |   | -                                             |

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|                      |   | For the threemonths endedMarch 31, 2011(Restated) |   |   | For the sixmonths endedMarch 31, 2011(Restated) |   |   | From Inception(June 14, 2010) toMarch 31,2011 |
|---------------------------|--------|---------------------------------------------------|--------|--------|-------------------------------------------------|--------|--------|-----------------------------------------------|
| Net loss carryforward     |   | 37,880                                            |   |   | 37,880                                          |   |   | 37,880                                        |
| Less: Valuation allowance |   | (37,880)                                          |   |   | (37,880)                                        |   |   | (37,880)                                      |
| Net deferred tax asset    |   | -                                                 |   |   | -                                               |   |   | -                                             |

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

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| ·           | Large application software vendors such as SAP, Oracle and Infor, each of which offers sophisticated solutions that currently, or may in the future, incorporate supply chain management modules, advanced planning and scheduling, warehouse management, transportation or collaboration software; |
|--------------------------------------------------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·           | Vendors focusing on the supply chain application software market; and |
|--------------------------------------------------------------------|-----------------------------------------------------------------------|

| ·           | Internal development efforts by corporate information technology companies. |
|--------------------------------------------------------------------|-----------------------------------------------------------------------------|

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| ITEM 3. | QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK. |
|---------|-------------------------------------------------------------|

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|    |                                                                                                                                    | Incorporated by reference | Filed    |
|---------|-----------------------------------------------------------------------------------------------------------------------------------------|---------------------------|----------|
| Exhibit | Description                                                                                                                             | Form                      | Date     | Exhibit | herewith |
|    |                                                                                                                                    |                      |     |   |   |
| 3.1     | Articles of Incorporation, as currently in effect                                                                                       | S-1                       | 11/09/10 | 3.1 |   |
|    |                                                                                                                                    |                      |     |   |   |
| 3.2     | Bylaws, as currently in effect                                                                                                          | S-1                       | 11/09/10 | 3.2 |   |
|    |                                                                                                                                    |                      |     |   |   |
| 31.1    | Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |                      |     |   | X |
|    |                                                                                                                                    |                      |     |   |   |
| 32.1    | Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.         |                      |     |   | X |

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|   | ACROBOO, INC.                                                                                                                                               |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | (the “Registrant”)                                                                                                                              |
|   |                                                                                                                                                        |
|   | By:                                                                                                                                                         | DANIEL R. FURLONG |
|   |                                                                                                                                                        | Daniel R. Furlong |
|   | President, Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer, Secretary/Treasurer and member of the Board of Directors |

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|    |                                                                                                                                    | Incorporated by reference | Filed    |
|---------|-----------------------------------------------------------------------------------------------------------------------------------------|---------------------------|----------|
| Exhibit | Description                                                                                                                             | Form                      | Date     | Exhibit | herewith |
|    |                                                                                                                                    |                      |     |   |   |
| 3.1     | Articles of Incorporation, as currently in effect                                                                                       | S-1                       | 11/09/10 | 3.1 |   |
|    |                                                                                                                                    |                      |     |   |   |
| 3.2     | Bylaws, as currently in effect                                                                                                          | S-1                       | 11/09/10 | 3.2 |   |
|    |                                                                                                                                    |                      |     |   |   |
| 31.1    | Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |                      |     |   | X |
|    |                                                                                                                                    |                      |     |   |   |
| 32.1    | Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.         |                      |     |   | X |

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