| U.S. SECURITIES AND EXCHANGE COMMISSIONWashington, D.C. |
|---------------------------------------------------------|

| Form 10-Q |
|-----------|

| (Mark one) |
|------------|

| [ X ] | Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 for the quarterlyperiod ended December 31, 2010 |
|-------|-----------------------------------------------------------------------------------------------------------------------------------------|

| OR |
|----|

| [ ] | Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 |
|-----|------------------------------------------------------------------------------------------|

| Commission File No. 333-169924 |
|--------------------------------|

|   |
|--------|

|   | Louisiana Food Company                                 |   |
|--------|--------------------------------------------------------|--------|
|   | (Exact name of registrant as specified in its charter) |   |

|   |
|--------|

|   | NEVADA |   | 27-3257760 |   |
|--------|--------|--------|------------|--------|

|   | (State or Other Jurisdiction ofincorporation or organization) |   | (I.R.S. EmployerIdentification Number) |   |
|--------|---------------------------------------------------------------|--------|----------------------------------------|--------|

|   |
|--------|

|   | 917 Third Street, Norco, Louisiana 70079 |   |
|--------|------------------------------------------|--------|

|   | (Address of principal executive offices, including zip code) |   |
|--------|--------------------------------------------------------------|--------|

|   | (877) 732-2143 |   |
|--------|----------------|--------|

|   | (Issuer’s telephone number, including area code) |   |
|--------|--------------------------------------------------------|--------|

|   |
|--------|

| 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 theregistrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90days.  Yes [ ] No [ X ] |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-acceleratedfiler, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and"smaller reporting company" in Rule 12b-2 of the Exchange Act. (Check one): |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Large accelerated filer [ ] |   | Accelerated filer [ ] |
|-----------------------------|--------|-----------------------|

| Non-accelerated filer [ ] (Do not check if a smaller reporting company) |   | 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 ] |
|----------------------------------------------------------------------------------------------------------------------------------|

| As of February 18, 2011, there were 27,080,000 shares of the issuer’s common stock outstanding. |
|-------------------------------------------------------------------------------------------------------|

| PART I - FINANCIAL INFORMATION |
|--------------------------------|

| Item 1.  Financial Statements |
|-------------------------------|

| INDEX TO FINANCIAL STATEMENTS |
|-------------------------------|

|   | Page |
|--------|------|

| Louisiana Food Company |
|------------------------|

| Balance Sheets as of December 31, 2010 (unaudited), and September 30, 2010 | 3 |
|----------------------------------------------------------------------------|---|

| Statements of Operations For the Three Months Ended December 31, 2010, and the Periodfrom Inception (August 17, 2010) to December 31, 2010 | 4 |
|--------------------------------------------------------------------------------------------------------------------------------------------|---|

| Statements of Cash Flows For the Three Months Ended December 31, 2010, and the Periodfrom Inception (August 17, 2010) to December 31, 2010 | 5 |
|--------------------------------------------------------------------------------------------------------------------------------------------|---|

| Notes to Financial Statements | 6 |
|-------------------------------|---|

|   | LOUISIANA FOOD COMPANY(A Development Stage Company) |   |
|--------|-----------------------------------------------------|--------|

|   | BALANCE SHEETS |   |
|--------|----------------|--------|

|   | December 31, 2010, and September 30, 2010 |   |
|--------|-------------------------------------------|--------|

|   |   | 12/31/10(unaudited) |   | 9/30/10 |
|--------|--------|---------------------|--------|---------|

| ASSETS |
|--------|

| Current assets |
|----------------|

|   | Cash and cash equivalents | $12,228 |   | $22,353 |
|--------|---------------------------|---------|--------|---------|

|   | Accounts receivable | 543 |   | --- |
|--------|---------------------|-----|--------|-----|

|   | Inventory | 5,031 |   | 5,031 |
|--------|-----------|-------|--------|-------|

|   | Deposits | 603 |   | 603 |
|--------|----------|-----|--------|-----|

|   | Total current assets | 18,405 |   | 27,987 |
|--------|----------------------|--------|--------|--------|

| Equipment, net of accumulated depreciation of $167 and $55 | 1,778 |   | 1,945 |
|------------------------------------------------------------|-------|--------|-------|

| Intangible assets | 10,483 |   | 10,483 |
|-------------------|--------|--------|--------|

|   | Total assets | $30,666 |   | $40,415 |
|--------|--------------|---------|--------|---------|

| LIABILITIES AND STOCKHOLDERS’ EQUITY |
|--------------------------------------------|

| Commitments and contingencies | – |   | – |
|-------------------------------|---------|--------|---------|

| Stockholders’ equity |
|----------------------------|

|   | Preferred stock, $.001 par value: 5,000,000 shares authorized; zeroshares issued and outstanding as of December 31, 2010, andSeptember 30, 2010 | $ --- |   | $ --- |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------|-------|--------|-------|

|   | Common stock, $.001 par value: 50,000,000 shares authorized;26,830,000 and 25,700,000 shares issued and outstanding as ofDecember 31, 2010, and September 30, 2010, respectively | 26,830 |   | 25,450 |
|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|

|   | Additional paid-in capital | 79,546 |   | 65,326 |
|--------|----------------------------|--------|--------|--------|

|   | Subscription receivable | --- |   | (15,000) |
|--------|-------------------------|-----|--------|----------|

|   | Deficit accumulated during development stage | (75,710) |   | (35,361) |
|--------|----------------------------------------------|----------|--------|----------|

|   | Total stockholders’ equity | 30,666 |   | 40,415 |
|--------|----------------------------------|--------|--------|--------|

|   | Total liabilities and stockholders’ equity | $30,666 |   | $40,415 |
|--------|--------------------------------------------------|---------|--------|---------|

| The accompanying notes are an integral part of these statements. |
|------------------------------------------------------------------|

|   | LOUISIANA FOOD COMPANY(A Development Stage Company) |   |
|--------|-----------------------------------------------------|--------|

|   | STATEMENTS OF OPERATIONS |   |
|--------|--------------------------|--------|

|   | For the Three Months Ended December 31, 2010, and the Period fromInception (August 17, 2010) to December 31, 2010 |   |
|--------|-------------------------------------------------------------------------------------------------------------------|--------|

|   |   |   |   |   | Three MonthsEnded12/31/10(unaudited) |   |   |   | Period fromInception(8/17/10) to12/31/10(unaudited) |
|--------|--------|--------|--------|--------|--------------------------------------|--------|--------|--------|-----------------------------------------------------|

| Revenues |   |   |   |   | $668 |   |   |   | $668 |
|----------|--------|--------|--------|--------|------|--------|--------|--------|------|

| Cost of sales |   |   |   |   | (234) |   |   |   | (234) |
|---------------|--------|--------|--------|--------|-------|--------|--------|--------|-------|

| Gross profit |   |   |   |   | 434 |   |   |   | 434 |
|--------------|--------|--------|--------|--------|-----|--------|--------|--------|-----|

| Expenses: |   |   |   |   |   |   |   |   |   |
|-----------|--------|--------|--------|--------|--------|--------|--------|--------|--------|

|   | Compensation |   |   |   |   | --- |   |   |   | 4,138 |
|--------|--------------|--------|--------|--------|--------|-----|--------|--------|--------|-------|

|   | Consulting |   |   |   |   | 12,520 |   |   |   | 23,280 |
|--------|------------|--------|--------|--------|--------|--------|--------|--------|--------|--------|

|   | Legal and professional |   |   |   |   | 3,500 |   |   |   | 20,138 |
|--------|------------------------|--------|--------|--------|--------|-------|--------|--------|--------|--------|

|   | Depreciation and amortization |   |   |   |   | 167 |   |   |   | 222 |
|--------|-------------------------------|--------|--------|--------|--------|-----|--------|--------|--------|-----|

|   | Corporate expenses |   |   |   |   | 3,344 |   |   |   | 4,400 |
|--------|--------------------|--------|--------|--------|--------|-------|--------|--------|--------|-------|

|   | Rent |   |   |   |   | 1,725 |   |   |   | 2,194 |
|--------|------|--------|--------|--------|--------|-------|--------|--------|--------|-------|

|   | General and administrative |   |   |   |   | 19,527 |   |   |   | 21,672 |
|--------|----------------------------|--------|--------|--------|--------|--------|--------|--------|--------|--------|

|   | Total operating expenses |   |   |   |   | 40,783 |   |   |   | 76,584 |
|--------|--------------------------|--------|--------|--------|--------|--------|--------|--------|--------|--------|

| Loss before income taxes |   |   |   |   | (40,349) |   |   |   | (75,710) |
|--------------------------|--------|--------|--------|--------|----------|--------|--------|--------|----------|

| Provision for income taxes |   |   |   |   | --- |   |   |   | --- |
|----------------------------|--------|--------|--------|--------|-----|--------|--------|--------|-----|

| Net loss |   |   |   |   | $(40,349) |   |   |   | $(75,710) |
|----------|--------|--------|--------|--------|-----------|--------|--------|--------|-----------|

| Loss per share: |   |   |   |   |   |   |   |   |   |
|-----------------|--------|--------|--------|--------|--------|--------|--------|--------|--------|

| Basic and diluted |   |   |   |   | $(0.00) |   |   |   | $(0.00) |
|-------------------|--------|--------|--------|--------|---------|--------|--------|--------|---------|

| Weighted average number of shares outstanding: |   |   |   |   |   |   |   |   |   |
|------------------------------------------------|--------|--------|--------|--------|--------|--------|--------|--------|--------|

| Basic and diluted |   |   |   |   | 26,162,667 |   |   |   | 26,162,667 |
|-------------------|--------|--------|--------|--------|------------|--------|--------|--------|------------|

| The accompanying notes are an integral part of these statements. |
|------------------------------------------------------------------|

|   | LOUISIANA FOOD COMPANY(A Development Stage Company) |   |
|--------|-----------------------------------------------------|--------|

|   | STATEMENTS OF CASH FLOWS |   |
|--------|--------------------------|--------|

|   | For the Three Months Ended December 31, 2010, and the Period fromInception (August 17, 2010) to December 31, 2010 |   |
|--------|-------------------------------------------------------------------------------------------------------------------|--------|

|   | Three MonthsEnded 12/31/10(unaudited) |   |   |   | Period fromInception(8/17/10) to12/31/10(unaudited) |
|--------|---------------------------------------|--------|--------|--------|-----------------------------------------------------|

| CASH FLOWS FROM OPERATING ACTIVITIES |   |   |   |   |   |
|--------------------------------------|--------|--------|--------|--------|--------|

| Net loss | $(40,349) |   |   |   | $(75,710) |
|----------|-----------|--------|--------|--------|-----------|

|   | Adjustments to reconcile net loss tocash used for operating activities: |   |   |   |   |   |
|--------|-------------------------------------------------------------------------|--------|--------|--------|--------|--------|

|   | Depreciation and amortization | 167 |   |   |   | 222 |
|--------|-------------------------------|-----|--------|--------|--------|-----|

|   | Non-cash operating expenses | --- |   |   |   | 25,776 |
|--------|-----------------------------|-----|--------|--------|--------|--------|

|   | (Increase) in accounts receivable | (543) |   |   |   | (543) |
|--------|-----------------------------------|-------|--------|--------|--------|-------|

|   | (Increase) in deposits | --- |   |   |   | (603) |
|--------|------------------------|-----|--------|--------|--------|-------|

|   | (Increase) in inventory | --- |   |   |   | (2,514) |
|--------|-------------------------|-----|--------|--------|--------|---------|

| Net cash used for operating activities | (40,725) |   |   |   | (53,372) |
|----------------------------------------|----------|--------|--------|--------|----------|

| CASH FLOWS FROM INVESTING ACTIVITIES |   |   |   |   |   |
|--------------------------------------|--------|--------|--------|--------|--------|

|   | Purchase of equipment | --- |   |   |   | (2,000) |
|--------|-----------------------|-----|--------|--------|--------|---------|

| Net cash used in investing activities | --- |   |   |   | (2,000) |
|---------------------------------------|-----|--------|--------|--------|---------|

| CASH FLOWS FROM FINANCING ACTIVITIES |   |   |   |   |   |
|--------------------------------------|--------|--------|--------|--------|--------|

|   | Proceeds from sale of common stock for cash | 15,600 |   |   |   | 67,600 |
|--------|---------------------------------------------|--------|--------|--------|--------|--------|

|   | Subscription receivable | 15,000 |   |   |   | --- |
|--------|-------------------------|--------|--------|--------|--------|-----|

| Net cash provided by financing activities | 30,600 |   |   |   | 67,600 |
|-------------------------------------------|--------|--------|--------|--------|--------|

| NET CHANGE IN CASH | (10,125) |   |   |   | 12,228 |
|--------------------|----------|--------|--------|--------|--------|

| Cash, beginning of period | 22,353 |   |   |   | --- |
|---------------------------|--------|--------|--------|--------|-----|

| Cash, end of period | $12,228 |   |   |   | $12,228 |
|---------------------|---------|--------|--------|--------|---------|

| Supplemental disclosure: |   |   |   |   |   |
|--------------------------|--------|--------|--------|--------|--------|

|   | Interest paid | $--- |   |   |   | $ --- |
|--------|---------------|------|--------|--------|--------|-------|

|   | Income taxes paid | $--- |   |   |   | $ --- |
|--------|-------------------|------|--------|--------|--------|-------|

|   | Non-cash financing and investing activities | $--- |   |   |   |   |
|--------|---------------------------------------------|------|--------|--------|--------|--------|

|   | Stock issued for services | $--- |   |   |   | $20,000 |
|--------|---------------------------|------|--------|--------|--------|---------|

|   | Stock issued for inventory and intangible asset | $--- |   |   |   | $13,000 |
|--------|-------------------------------------------------|------|--------|--------|--------|---------|

|   | Stock issued for bonus | $--- |   |   |   | $2,500 |
|--------|------------------------|------|--------|--------|--------|--------|

|   | Warrants issued for services | $--- |   |   |   | $3,276 |
|--------|------------------------------|------|--------|--------|--------|--------|

| The accompanying notes are an integral part of these statements. |
|------------------------------------------------------------------|

|   | LOUISIANA FOOD COMPANY(A Development Stage Company) |   |
|--------|-----------------------------------------------------|--------|

|   | NOTES TO FINANCIAL STATEMENTS |   |
|--------|-------------------------------|--------|

|   | December 31, 2010(unaudited) |   |
|--------|------------------------------|--------|

| NOTE 1.  THE COMPANY |
|----------------------|

| Louisiana Food Company (the “Company”) was incorporated in the State of Nevada on August 17, 2010 (Inception).The Company’s focus is on the development and commercial exploitation of food-related business opportunities inthe State of Louisiana.  To date, the Company has developed a line of specialty packaged dry products, a line ofspecialty pasta sauces and a line of specialty coffee products, and sells these specialty food product lines todistributors, retailers and over the Internet.  Because each of the Company’s products is produced locally in Louisiana,the Louisiana Department of Agriculture and Forestry has granted the Company a license to affix the Department’s“Certified” logos on the Company’s products.  The Company’s leased headquarters and kitchen facilities are locatedwithin a food technology incubator established by the River Parish Community Development Corporation whichoffers the Company extremely economic access to FDA-approved commercial kitchen facilities. |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Liquidity and Management Plans |
|--------------------------------|

| At December 31, 2010, the Company had cash and cash equivalents of $12,228, working capital of $18,405 and anaccumulated deficit during the development stage of $75,710.  Management has taken several actions to ensure thatthe Company will have sufficient cash for its working capital needs through September 30, 2011, includingminimization of discretionary expenditures, maintenance of no liabilities, commitment to a minimal office lease of$200 per month for one year, and use of health code compliant kitchen facilities on an hourly basis to handle its salesorders on an as needed basis. The Company is seeking additional equity funds to support operations through a directpublic stock offering.  Management believes that these actions will enable the Company to meet its working capitalneeds through September 30, 2011. |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Going Concern |
|---------------|

| The Company has incurred losses totaling $75,710 from its Inception through December 31, 2010, and had limitedworking capital at December 31, 2010.  Because of these conditions, the Company will require additional workingcapital to continue operations and develop its business. The Company intends to raise additional working capitalthrough a direct public offering. |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| There are no assurances that the Company will be able to achieve a level of revenues adequate to generate sufficientcash flow from operations or obtain additional financing to support the Company’s working capital requirements. Tothe extent that funds generated from a direct public offering are insufficient, the Company will have to raise additionalworking capital. No assurance can be given that additional financing will be available, or if available, will be on termsacceptable to the Company.  If adequate working capital is not available, the Company may not continue its operationsor execute its business plan. |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The financialstatements do not include any adjustments relating to the recoverability and classification of asset carrying amountsor the amount and classification of liabilities that might be necessary should the Company be unable to continue asa going concern. |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| NOTE 2.  BASIS OF PRESENTATION |
|--------------------------------|

| Basis of Presentation |
|-----------------------|

| The accompanying unaudited interim financial statements of the Company have been prepared by the Company inaccordance with accounting principles generally accepted in the United States of America, pursuant to the Securitiesand Exchange Commission rules and regulations. In management’s opinion all adjustments necessary for a fairpresentation of the results for interim periods have been reflected in the interim financial statements. The results ofoperations for any interim period are not necessarily indicative of the results for a full year. All adjustments to thefinancial statements are of a normal recurring nature. |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Certain information and footnote disclosures normally included in financial statements prepared in accordance withgenerally accepted accounting principles have been condensed or omitted. Such disclosures are those that wouldsubstantially duplicate information contained in the most recent audited financial statements of the Company, suchas significant accounting policies and stock options. Management presumes that users of the interim statements haveread or have access to the audited financial statements and notes thereto included in the Company’s RegistrationStatement on Form S-1 (SEC File No. 333-169924). |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Revenue Recognition |
|---------------------|

| The Company derives its revenue from sales of its food and coffee products.  The Company recognizes revenue inaccordance with ASC 605, Revenue Recognition.  Under the authoritative guidance, revenue is recognized when thereis persuasive evidence of an arrangement, delivery has occurred and services have been rendered, the sales price isdeterminable and collectability is reasonable assured.  Sales are recorded net of discounts, rebates and returns. |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Accounts Receivable |
|---------------------|

| Accounts receivable are recorded at the invoiced amount, net of an allowance for doubtful accounts.  The allowancefor doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’sexisting accounts receivable. The Company determines the allowance based on historical write-off experience,customer specific facts and economic conditions.  Outstanding account balances are reviewed individually forcollectability.  Bad debt expense is included in general and administrative expenses.  To date, the Company has notcharged off any balances, as all of its accounts receivable are currently not of an “aged” nature. |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| The Company does not have any off-balance-sheet credit exposure to its customers. |
|-----------------------------------------------------------------------------------|

| NOTE 3.  RELATED-PARTY TRANSACTIONS |
|-------------------------------------|

| The Company was formed pursuant to a pre-incorporation agreement.  The Company’s President was a party to thisagreement and was, upon formation of the Company and in accordance with the pre-incorporation agreement, issued13,000,000 shares of Company common stock and 2,000,000 warrants to purchase a like number of shares at anexercise price of $.10 per share.  The Company received items of personal and intellectual property in exchange forits shares of common stock.  The Company’s Board of Directors determined that the aggregate value of the items ofproperty was $13,000, of which $2,517 has been recorded as inventory and $10,483 has been recorded as anintangible asset.  The value of the warrants of $1,638 has been included in compensation expense, during the periodfrom Inception to December 31, 2010. |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| The Company’s legal counsel was also a party to the pre-incorporation agreement and is considered a promoter ofthe Company.  Upon formation of the Company and in accordance with the pre-incorporation agreement, theCompany’s legal counsel was issued 5,000,000 shares of Company common stock and 2,000,000 warrants to purchasea like number of shares at an exercise price of $.10 per share, in payment of $10,000 in legal services.  The value ofthe warrants of $1,638 has been included in professional fees, during the period from Inception to December 31, 2010. |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| NOTE 4.  DEPOSITS |
|-------------------|

| At December 31, 2010, and September 30, 2010, deposits, comprised entirely of a utility security deposit, were $603. |
|----------------------------------------------------------------------------------------------------------------------|

| NOTE 5.  INTANGIBLE ASSETS |
|----------------------------|

| The Company’s intangible assets include trademarks, brand names and recipes of its food and coffee productsacquired in exchange for the issuance of common stock.  The Company’s intangible assets are not amortized becausethey have indefinite lives. |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| NOTE 6.  CAPITAL STOCK |
|------------------------|

| Common Stock Issued for Property |
|----------------------------------|

| During the three months ended December 31, 2010, the Company did not issue shares of its common stock forproperty.  During the period from Inception through September 30, 2010, the Company issued 13,000,000 shares ofits common stock for items of personal and intangible property.  Specifically, the Company received goods andrecipes useful in its specialty food business.  The Company’s Board of Directors determined that the aggregate valueof the items of property was $13,000, of which $2,517 was determined to be inventory and $10,483 was determinedto be recipes and brand names. |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Common Stock Issued for Services |
|----------------------------------|

| During the three months ended December 31, 2010, the Company did not issue shares of its common stock forservices.  During the period from Inception through September 30, 2010, the Company issued a total of 7,000,000shares of its common stock for services to third-party consultants for services, resulting in $20,000 in non-cashcompensation expense included in professional and legal expenses and consulting fees in the accompanying statementof operations.  The value of the transactions was determined based on value of shares of common stock issued asdetermined by the board of directors.  As there are no performance commitments or penalties for non-performance,the Company recorded the expense at the date of issuance. |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Common Stock Issued for Cash |
|------------------------------|

| In October 2010, the Company completed a private offering of its common stock.  In this private offering, theCompany sold 180,000 shares of its common stock for cash in the aggregate amount of $3,600, or $.02 per share. |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| In December 2010, the Company issued 1,200,000 shares of its common stock for cash in the total amount of $12,000. |
|--------------------------------------------------------------------------------------------------------------------|

| During the period from Inception through September 30, 2010, the Company issued a total of 5,200,000 shares ofits common stock for cash in the total amount of $52,000. |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Subscription Receivable |
|-------------------------|

| At September 30, 2010, the Company had not received a total of $15,000 in payment of 1,500,000 shares of commonstock sold.  During October 2010, the Company received all $15,000 associated with such subscription receivable. |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| NOTE 7.  WARRANTS TO PURCHASE COMMON STOCK |
|--------------------------------------------|

| Outstanding Stock Warrants |
|----------------------------|

| In December 2010, the Company issued 240,000 stock warrants to a purchaser of common stock.  The warrants allowthe warrant holder to purchase 240,000 shares of common stock at a price of $0.10 per share.  The two-year warrantsexpire in December 2012. |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| In August and September 2010, the Company issued warrants to two related-parties.  The President, Mr. David Loflin,was issued 2,000,000 warrants for services rendered in establishing the Company.  The law firm of Newlan & Newlan,Counsel to the Company, was issued 2,000,000 warrants for professional services rendered for organizing theCompany.   Additionally, 1,100,000 warrants were issued to purchasers of common shares during the period fromInception (August 17, 2010) through September 30, 2010.  The warrants allow the warrant holders to purchase, inaggregate, 5,100,000 shares of common stock at a price of $0.10 per share.  The two-year warrants expire duringAugust 2012 and September 2012.  All warrants are fully vested and exercisable at December 31, 2010. |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| A summary of the status and changes of the warrants issued during the period from September 30, 2010, throughDecember 31, 2010, are as follows: |
|-------------------------------------------------------------------------------------------------------------------------------------------------|

|   |   |   |   |   | Shares |   | Weighted AverageExercise Price |
|--------|--------|--------|--------|--------|--------|--------|--------------------------------|

|   |   |   | Outstanding at beginning of period |   | 5,100,000 |   | $0.10 |
|--------|--------|--------|------------------------------------|--------|-----------|--------|-------|

|   |   |   | Issued |   | 240,000 |   | $0.10 |
|--------|--------|--------|--------|--------|---------|--------|-------|

|   |   |   | Exercised |   | -0- |   | -0- |
|--------|--------|--------|-----------|--------|-----|--------|-----|

|   |   |   | Forfeited |   | -0- |   | -0- |
|--------|--------|--------|-----------|--------|-----|--------|-----|

|   |   |   | Expired |   | -0- |   | -0- |
|--------|--------|--------|---------|--------|-----|--------|-----|

|   |   |   | Outstanding at end of period |   | 5,340,000 |   | $0.10 |
|--------|--------|--------|------------------------------|--------|-----------|--------|-------|

|   |   |   | Exercisable at end of period |   | 5,340,000 |   | $0.10 |
|--------|--------|--------|------------------------------|--------|-----------|--------|-------|

| A summary of the status of the warrants outstanding at December 31, 2010, is presented below: |
|-----------------------------------------------------------------------------------------------|

|   | Warrants Outstanding |   | Warrants Exercisable |
|--------|----------------------|--------|----------------------|

| ExercisePrice |   | NumberOutstanding |   | Weighted AverageRemaining Contractual Life |   | WeightedAverageExercisePrice |   | NumberExercisable |   | WeightedAverageExercisePrice |
|---------------|--------|-------------------|--------|--------------------------------------------|--------|------------------------------|--------|-------------------|--------|------------------------------|

| $0.10 |   | 5,340,000 |   | 2 years |   | $0.10 |   | 5,340,000 |   | $0.10 |
|-------|--------|-----------|--------|---------|--------|-------|--------|-----------|--------|-------|

| At December 31, 2010, vested warrants of 5,340,000 had an aggregate intrinsic value of $-0-. |
|----------------------------------------------------------------------------------------------|

| The fair value of each of the Company’s stock warrants is estimated on the date of grant using a Black-Scholes option-pricing model that uses the assumptions noted in the table below.  Expected volatility is based on an average ofhistorical volatility of the Company’s common stock.  The risk-free interest rate for periods within the contractual lifeof the stock warrant award is based on the yield curve of a zero-coupon U.S. Treasury bond on the date the award isgranted with a maturity equal to the expected term of the award.  The Company uses historical data to estimateforfeitures within its valuation model. |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| The significant weighted average assumptions relating to the valuation of the Company’s options for the period endedDecember 31, 2010, were as follows: |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | Grant price | $0.01 |   |
|--------|-------------|-------|--------|

|   | Strike price | $0.10 |   |
|--------|--------------|-------|--------|

|   | Dividend yield | 0% |   |
|--------|----------------|----|--------|

|   | Expected life | 2 years |   |
|--------|---------------|---------|--------|

|   | Expected volatility | 100% |   |
|--------|---------------------|------|--------|

|   | Risk-free interest rate (2 YR U.S. Treasury) | 0.37% to 0.58% |   |
|--------|----------------------------------------------|----------------|--------|

| NOTE 8.  COMMITMENTS AND CONTINGENCIES |
|----------------------------------------|

| Operating Leases |
|------------------|

| The Company’s corporate office is located in Norco, Louisiana, under a one year lease that expires September 30,2011, and requires monthly rental payments of $200 per month.  The Company has no future minimum rentalcommitments beyond September 30, 2011.  The Company had rental expense under operating leases of $1,725 forthe three months ended December 31, 2010. |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| NOTE 9.  SUBSEQUENT EVENT |
|---------------------------|

| Direct Public Offering |
|------------------------|

| In January 2011, the Company’s Registration Statement on Form S-1 (SEC File No. 333-169924) was declaredeffective.  Pursuant to such Registration Statement, the Company is offering up to 1,000,000 shares of its commonstock at an offering price of $.80 per share.  To date, none of such shares has been sold. |
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Item 2.  Management’s Discussion and Analysis of Financial Condition and Results of Operations.
Cautionary Statement
              The following discussion and analysis should be read in conjunction with the balance sheet as of December 31,2010, and the financial statements for the three months ended December 31, 2010, included elsewhere herein.  Theresults shown herein are not necessarily indicative of the results to be expected for any future periods.
              This discussion contains forward-looking statements.  These forward-looking statements are based on ourmanagement’s current expectations with respect to future events, financial performance and operating results, whichstatements are subject to risks and uncertainties, including, but not limited to, those discussed below and elsewhereherein.  The risks and uncertainties discussed herein could cause our actual results to differ from the results contemplatedby these forward-looking statements.
General
              We are a development-stage company incorporated in the State of Nevada on August 17, 2010.  We are in thebusiness of developing and exploiting food-related business opportunities in the State of Louisiana.  To date, we havedeveloped a line of specialty packaged dry food products, a line of specialty sauces and a line of specialty coffeeproducts.  We will sell these specialty food product lines to distributors, directly to retailers and directly to consumersover the Internet.
Overview
              While we are a business in the early-stage of development, we have begun to derive revenues from ouroperations, through sales to retail grocery stores and through our online store.  Our current focus is on (1) sales toestablished food distributors, (2) direct sales to retail grocery stores, (3) developing our Charter Independent DistributorProgram and (4) sales through our web site, www.lafoodco.com.
              In order to accelerate the growth of our business, we will need to obtain additional capital from this DirectPublic Offering or from another source or sources.  We intend to apply additional capital, as and if obtained, to theexpansion of our Charter Independent Distributor Program, the pursuit of nation retail accounts and to the expansion ofsales through our web site, primarily through Internet advertising strategies.
              Our management believes there to be a multitude of small, locally-owned food businesses throughout Louisiana,the products of which are worthy of national distribution.  Our management further believes that we have the opportunityto bring to these locally produced and sold Louisiana-centric specialty food products to the national market, by way ofdistribution agreements, private label arrangements or acquisition.
              As part of our business strategy, after we have better established the sales and distribution channels of ourcurrent lines of specialty food products, we intend to consider acquisitions of existing food-related businesses, as suchacquisition opportunities become available to us.  There is no current arrangement or understanding between ourcompany and any other company or person with regard to a merger or acquisition transaction.
Direct Public Offering
In January 2011, our Registration Statement on Form S-1 (SEC File No. 333-169924) was declared effective.  Pursuantto such Registration Statement, we are offering up to 1,000,000 shares of our common stock at an offering price of $.80per share.  To date, none of such shares has been sold.
Principal Factors Affecting Our Financial Performance
              Our operating results are primarily affected by the following factors:
 
                            •            our ability to maintain, on commercially reasonable terms, the supply of our packaged dryproducts and our coffee products;
                            •            our ability to expand the channels of distribution for our specialty food products;
                            •            our ability to attract new and repeat customers to our online store; and
                            •            our ability to contain our costs of goods sold and maintain our law overheard.
              Based on our current business plan, we expect to incur operating losses for at least the first two quarters ofFiscal 2011.  However, because our specialty food products are new, we cannot predict the levels of our sales duringFiscal 2011.
              To date, we have sold our products to only a small number of customers.  We do not have a formal relationshipwith any of our customers and they may, in their sole discretion and without penalty, cease purchasing our specialty foodproducts.  Our only other channel of distribution is through our website, which has generated only a small level of salesrevenues.
              We have a single source for our packaged dry products and a single source for our coffee products.  Each ofthese suppliers is located within 60 miles of our production, packaging and distribution location in Norco, Louisiana.We have not entered into any formal supply agreements with these suppliers.  We are required to pay in full for inventorypurchased from these suppliers, upon our receipt of their shipments.  If the prices charged by these suppliers increaseand we are not able to pass on the increased prices to our customers, then our margins would be reduced, which would,in turn, adversely affect our future profitability.
Results of Operations
              *For the Three Months Ended December 31, 2010*.  During the Three Months Ended December 31, 2010 (the“Current Period”), we generated $668 in revenues from sales of our specialty food products.  We expect our revenueswill increase during each of the next three fiscal quarters.  However, we cannot predict the exact levels of such expectedincreases.
              For the Current Period, we incurred a net loss of $40,349.  All $40,349 in expenses for the Current Period werepaid with cash on hand.
              While we did not issue shares of our common stock in payment of services during the Current Period, it ispossible that, if we lack the cash needed to obtain necessary services, we would issue shares of common stock in paymentthereof.  By issuing common stock in payment of these necessary services, we would be able to better preserve our then-available cash.
Plan of Operations
              Our Plan of Operations, which is detailed in the following paragraphs, generally involves the development ofdistribution channels for our specialty food products, as well as our locating food-related business opportunities in theState of Louisiana.
              We have developed the following specialty food products (each being described under “Business” herein):
 
                            Packaged Dry Products:    Our Jammin’ Jambalaya, Acadiana Dirty Rice, Bayou Moon Jamasta,Breaux Bridge Etouffee, Fais do-do Gumbo and Bon Temps Lou’siana Fryare currently available to purchasers.  We expect that our Red Stick RedBeans, Elysian Fields Black-Eyed Peas and Pirogue Rice will be availableto purchasers prior to March 31, 2011.
 
                            Sauce Products:                 We expect that our The Quarter’s Pasta Sauce and The Quarter’s CreoleSauce will be available to purchasers prior to March 31, 2011.
 
                            Coffee Products:                Our 12-Bar Dark Roast, Dixie 4/4 Medium Roast, 12-Bar Dark Roast(Decaf) and Blue Note Chicory Blend products are currently available topurchasers.
              A portion of funds that we obtain in the future, including through our current Direct Public Offering, will beapplied to the expansion of our distribution channels.  Specifically, we intend to expend funds in advertising forparticipants in our Charter Independent Distributor Program.  Our advertising will be done in local newspapers aroundthe United States and over the Internet via one or more of the existing Internet advertising systems, such as GoogleAdSense®.  Additionally, we intend to use Internet advertising to entice retail consumers to purchase our specialty foodproducts directly from our online store that is a part of our web site, www.lafoodco.com.
              As we increase our sales, we will apply available funds to the expansion of our food manufacturing capabilities.We currently produce our wet products at a certified commercial kitchen housed in the same building as our corporateheadquarters and we expect that this kitchen will be adequate for at least the next six months.
              Our management believes there to be a multitude of small, locally-owned food businesses throughout Louisiana,the products of which are worthy of national distribution.  Our management further believes that we have the opportunityto bring to these locally produced and sold Louisiana-centric specialty food products to the national market, by way ofdistribution agreements, private label arrangements or acquisition.
              While our level of future funding will determine the potential rate of growth for our business, our Plan ofOperations will be the same.  Without additional funding, we will expand our operations only to the extent that ouroperations generate adequate funds.  There is, of course, no assurance that our operations will be successful, in thisregard.  With additional funding, we believe that we will be able to increase sales of our products through our aggressiveadvertising strategy.  As with any start-up company that offers unproven products, there is no assurance that our companywill be successful with any level of additional funding.
Liquidity
              *As at December 31, 2010*.
              *Working Capital*.  At December 31, 2010, we had working capital of $18,405, including cash on hand of$12,228.  Since our inception, we have raised a total of $67,600 from private sales of our common stock.  Currently, wepossess approximately $15,000 in cash.  Currently, we are conducting the Direct Public Offering, by which we areoffering up to 1,000,000 shares of our common stock at an offering price of $.80 per share.  While we expect that wewill sell at lease a portion of these shares, to date, none of such shares has been sold and there is no assurance that wewill sell any of such shares.
              *Cash Flows*.  For the Three Months Ended December 31, 2010, we used $40,725 in our operating activities.Our investing activities used no cash.  Our financing activities provided $30,600 in cash, which we received from privatesales of our common stock.
Contractual Obligations
              To date, we have not entered into any significant long-term obligations that require us to make monthly cashpayments.  Our longest-lived obligation is the lease agreement for our corporate headquarters, which expires inSeptember 2011.  Our monthly obligation under this lease is $200.
Critical Accounting Policies
              Our critical accounting policies, including the assumptions and judgments underlying them, are disclosed in thenotes to our financial statements included herein.  We have consistently applied these policies in all material respects.We do not believe that our operations to date have involved uncertainty of accounting treatment, subjective judgmentor estimates, to any significant degree.
Uncertainties and Trends
              Our operations and revenues are dependent, now and in the future, upon the following factors:
                            •            whether we successfully commercialize our new specialty food products;
                            •            whether we compete effectively in the severely competitive food industry; and
                            •            whether the continuing economic recession in the United States will adversely affect ourability to attract customers to our specialty food products.
              There is no assurance that our company will be able to accomplish our objectives.  Our failure to do so wouldlikely cause purchasers of our common stock to lose their entire investments in our company.
Inflation
              Inflation can be expected to have an impact on our operating costs.  A prolonged period of inflation could causeinterest rates, wages and other costs to increase which would adversely affect our results of operations. In the currenteconomic and political climate, no predictions can be made with respect to the future effects of inflation on or business.
Off-Balance Sheet Arrangements
              We do not have any off-balance sheet arrangements that would have any current or future effect on our financialcondition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures orcapital resources.
Capital Expenditures
              During the three months ended December 31, 2010, we made no capital expenditures.  Should we obtain at least$30,000 in the Direct Public Offering, we expect to purchase selected items of equipment for use in the production ofour specialty food products, including product packaging equipment.  However, we cannot predict the exact amount ofthese potential capital expenditures.
Item 3.  Quantitative and Qualitative Disclosures About Market Risk.
              Not applicable.
Item 4T.  Controls and Procedures.
              Our Chief Executive Officer and our Acting Chief Financial Officer, after evaluating the effectiveness of ourdisclosure controls and procedures, as defined in Rule 13a-15(e) of the Securities Exchange Act of 1934, have concludedthat, as of the end of the fiscal quarter covered by this report on Form 10-Q, our disclosure controls and procedures werenot effective to provide reasonable assurances that information required to be disclosed in the reports filed or submittedunder the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periodsspecified in the Securities and Exchange Commission’s rules and forms and such information is accumulated andcommunicated to management, including the Chief Executive Officer and the Acting Chief Financial Officer, asappropriate, to allow timely decisions regarding disclosures.
              There was no change in our internal control over financial reporting during the quarter ended December 31,2010, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
PART II - OTHER INFORMATION
Item 1.  Legal Proceedings.
              None.
Item 2.  Unregistered Sales of Equity Securities and Use of Proceeds.
              1.  (a) Securities Sold. In December 2010, 1,200,000 shares of common stock were issued; (b) Underwriter orOther Purchasers. Such shares of common stock were issued to Paul J. Goldman, M.D.;  (c) Consideration. Such sharesof common stock were issued for $12,000 in cash; and (d) Exemption from Registration Claimed. These securities areexempt from registration under the Securities Act of 1933, as amended, pursuant to the provisions of Section 4(2) thereofand Rule 506 thereunder, as a transaction not involving a public offering. This purchaser was a sophisticated investorcapable of evaluating an investment in our company.
              2.  (a) Securities Sold. In December 2010, 240,000 common stock purchase warrants to purchase a like numberof shares of common stock were issued; (b) Underwriter or Other Purchasers. Such common stock purchase warrantswere issued to Paul J. Goldman, M.D.; (c) Consideration. Such common stock purchase warrants were issued as part ofa securities unit, there being no consideration assigned to such common stock purchase warrants; and (d) Exemption fromRegistration Claimed. These securities are exempt from registration under the Securities Act of 1933, as amended,pursuant to the provisions of Section 4(2) thereof and Rule 506 thereunder, as a transaction not involving a publicoffering. This purchaser was a sophisticated investor capable of evaluating an investment in our company; (e) Terms ofConversion or Exercise. The exercise price of the common stock purchase warrants is $.10 per share.  All of the commonstock purchase warrants are exercisable until December 2012.
Item 3.  Defaults upon Senior Securities.
              None.
Item 4.  Submission of Matters to a Vote of Security Holders.
              No matter was submitted to our shareholders, during the three months ended December 31, 2010.
Item 5.  Other Information.
              None.
Item 6.  Exhibits. Exhibit No. Description 31.1 * Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 31.2 * Certification of Principal Financial and Accounting Officer Pursuant to Section302 of the Sarbanes-Oxley Act of 2002 32.1 * Certification of Chief Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 32.2 * Certification of Principal Financial and Accounting Officer Pursuant to Section906 of the Sarbanes-Oxley Act of 2002 * filed herewith. SIGNATURESIn accordance with the requirements of the Securities Exchange Act of 1934, Registrant has duly caused this reportto be signed on its behalf by the undersigned, hereunto duly authorized. Date: February 22, 2011.LOUISIANA FOOD COMPANY  By:/s/ WADDELL D. LOFLIN  Waddell D. Loflin, Vice President andActing Chief Financial Officer