UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549



FORM 10-Q

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

For the Quarterly Period Ended November
30, 2016

OR

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

For the transition period from _________________to

|                                
|--------------------------------
|Commission File Number:000-54739
|                                

ATVRockN

(Exact
name of registrant as specified in its charter)

|Nevada                            |  | 27-4594495         
|--------------------------------- |  | -------------------
|(State or Other Jurisdiction      |  | (I.R.S. Employer   
|of Incorporation or Organization) |  | Identification No.)



|1420 London Road, Suite 100, Duluth, MN  |  | 55805     
|---------------------------------------- |  | ----------
|(Address of principal executive offices) |  | (Zip Code)

Telephone: 218-728-8553

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

Indicate by check mark whether
the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required
to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months
(or for such shorter period that the registrant was required to submit and post such files). Yes [ ] No [ ] Not Applicable

Indicate by check mark whether
the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

|Large accelerated filero | Accelerated filero | Non-accelerated filero | Smaller reporting company [X]
|------------------------ | ------------------ | ---------------------- | -----------------------------

Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). YesoNo [X]

APPLICABLE ONLY TO REGISTRANTS
INVOLVED IN BANKRUPTCY
PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant
has filed all documents and reports required to be filed by Section S 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent
to the distribution of securities under a plan confirmed by a court.

YesoNo [X]

APPLICABLE ONLY TO CORPORATE
ISSUERS

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

As of February 10, 2017, the registrant’s outstanding
common stock consisted of 6,900,004 shares issued and outstanding, $0.001 par value. Authorized – 185,000,000 common shares.

Table of Contents

ATVROCKN

Index to Form 10-Q

For the Quarterly Period Ended November
30, 2016

|PART I   | Financial Information                                                                 | 3 
|-------- | ------------------------------------------------------------------------------------- | --
|         |                                                                                       |   
|ITEM 1.  | Financial Statements                                                                  | 3 
|         | Condensed Balance Sheets                                                              | 3 
|         | Unaudited Interim Condensed Statements of Operations                                  | 4 
|         | Unaudited Interim Condensed Statements of Cash Flows                                  | 5 
|         | Notes to the Unaudited Condensed Interim Financial Statements                         | 6 
|         |                                                                                       |   
|         |                                                                                       |   
|ITEM 2.  | Management’s Discussion and Analysis of Financial Condition and Results of Operations | 11
|         |                                                                                       |   
|ITEM 3.  | Quantitative and Qualitative Disclosures About Market Risk                            | 16
|         |                                                                                       |   
|ITEM 4T. | Controls and Procedures                                                               | 17
|         |                                                                                       |   
|PART II  | Other Information                                                                     | 20
|         |                                                                                       |   
|ITEM 1.  | Legal Proceedings                                                                     | 20
|         |                                                                                       |   
|ITEM 1A. | Risk Factors                                                                          | 20
|         |                                                                                       |   
|ITEM 2.  | Unregistered Sales of Equity Securities and Use of Proceeds                           | 20
|         |                                                                                       |   
|ITEM 3   | Defaults Upon Senior Securities                                                       | 20
|         |                                                                                       |   
|ITEM 4   | Submission of Matters to a Vote of Security Holders                                   | 20
|         |                                                                                       |   
|ITEM 5   | Other Information                                                                     | 20
|         |                                                                                       |   
|ITEM 6   | Exhibits                                                                              | 21
|         |                                                                                       |   
|         | SIGNATURES                                                                            | 22
|         |                                                                                       |   



2







ATVROCKN

Unaudited Interim Condensed Balance Sheets



|                                           |                                                              |                                                |                               | November 30, 2016         |                             | May 31, 2016
|------------------------------------------ | ------------------------------------------------------------ | ---------------------------------------------- | ----------------------------- | ------------------------- | --------------------------- | ------------
|                                           |                                                              | ASSETS                                         |                               | (Unaudited)               |                             | (Audited)   
|Current assets:                            |                                                              |                                                |                               |                          
|                                           | Cash and cash equivalents                                    |                                                | $                           - |                           | $                         -
|                                           |                                                              | Total current assets                           |                               | -                         |                             | -           
|                                           |                                                              |                                                |                               |                           |                             |             
|                                           |                                                              | Long-term assets:                              |                               |                           |                             |             
|                                           |                                                              | Promissory note receivable                     |                               | -                         |                             | -           
|                                           |                                                              | Interest receivable                            |                               | -                         |                             | -           
|                                           |                                                              | Total long-term assets                         |                               | -                         |                             | -           
|                                           |                                                              |                                                |                               |                          
|TOTAL ASSETS                               |                                                              | $                         -                    |                               | $                       -
|                                           |                                                              |                                                |                               |                           |                             |             
|                                           |                                                              | LIABILITIES AND STOCKHOLDERS' EQUITY           |                               |                           |                             |             
|Current liabilities:                       |                                                              |                                                |                               |                          
|                                           | Accounts payable                                             |                                                | $                   12,835    |                           | $             22,835       
|                                           | Other accrued expenses                                       |                                                | 23,500                        |                           | 17,500                     
|                                           | Due to related party                                         |                                                | 50,500                        |                           | 40,500                     
|                                           |                                                              | Total current liabilities                      |                               | 86,835                    |                             | 80,835      
|                                           |                                                              |                                                |                               |                           |                             |             
|Stockholders' equity:                      |                                                              |                                                |                               |                          
|                                           | Preferred stock Series B, $0.001 par value, 5,000,000 shares |                                                | -                             |                           | -                          
|                                           |                                                              | authorized, none issued and outstanding as of  |                               |                           |                             |             
|                                           |                                                              | 11/30/2016 and 5/31/2016, respectively         |                               |                           |                             |             
|                                           | Convertible preferred stock Series A, $0.001 par             |                                                | 123                           |                           | 123                        
|                                           |                                                              | value, 5,000,000 shares authorized, 122,500    |                               |                           |                             |             
|                                           |                                                              | and 122,500 issued and outstanding as of       |                               |                           |                             |             
|                                           |                                                              | 11/30/2016 and 5/31/2016, respectively         |                               |                           |                             |             
|                                           | Preferred stock Series C, $0.001 par value, 5,000,000 shares |                                                | -                             |                           | -                          
|                                           |                                                              | authorized, none issued and outstanding as of  |                               |                           |                             |             
|                                           |                                                              | 11/30/2016 and 5/31/2016, respectively         |                               |                           |                             |             
|                                           | Common stock, $0.001 par value, 185,000,000 shares           |                                                | 6,900                         |                           | 6,900                      
|                                           |                                                              | authorized, 6,900,004 and 6,900,004 issued and |                               |                           |                             |             
|                                           |                                                              | outstanding as of 11/30/2016 and 5/31/2016,    |                               |                           |                             |             
|                                           |                                                              | respectively                                   |                               |                           |                             |             
|                                           | Additional paid-in capital                                   |                                                | 370,356                       |                           | 370,356                    
|                                           | Deficit accumulated during development stage                 |                                                | (464,214)                     |                           | (458,214)                  
|                                           |                                                              | Total stockholders' equity                     |                               | (86,835)                  |                             | (80,835)    
|TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY |                                                              | $                           -                  |                               | $                     -  



The accompanying notes are an integral
part of these financial statements.



3







ATVROCKN

Unaudited Interim Condensed Statement
of Operations



|                                              |                                   |                                                          | For the three months ended November 30, 2016 |                | For the three months ended November 30, 2015 |                | For the six months ended November 30, 2016 |              | For the six months ended November 30, 2015 | 
|--------------------------------------------- | --------------------------------- | -------------------------------------------------------- | -------------------------------------------- | -------------- | -------------------------------------------- | -------------- | ------------------------------------------ | ------------ | ------------------------------------------ | 
|Revenue                                       | $                -                |                                                          | $                -                           |                | $                -                           |                | $                -                         |             
|Cost of goods sold                            | -                                 |                                                          | -                                            |                | -                                            |                | -                                          |             
|Gross profit                                  | -                                 |                                                          | -                                            |                | -                                            |                | -                                          |             
|                                              |                                   |                                                          |                                              |                |                                              |                |                                            |              |                                            | 
|Expenses:                                     |                                   |                                                          |                                              |                |                                              |                |                                            |             
|                                              | Professional fees                 | 3,000                                                    |                                              | 2,500          |                                              | 6,000          |                                            | 8,000        |                                           
|                                              | General & administrative expenses | -                                                        |                                              | -              |                                              | -              |                                            | -            |                                           
|                                              |                                   | Total expenses                                           | 3,000                                        |                | 2,500                                        |                | 6,000                                      |              | 8,000                                      | 
|                                              |                                   |                                                          |                                              |                |                                              |                |                                            |              |                                            | 
|Operating loss                                | $      (3,000)                    |                                                          | $     (2,500)                                |                | $      (6,000)                               |                | $   (8,000)                                |             
|                                              |                                   |                                                          |                                              |                |                                              |                |                                            |              |                                            | 
|Other Income (Expenses):                      |                                   |                                                          |                                              |                |                                              |                |                                            |             
|                                              |                                   | Interest income (expense)                                | -                                            |                | -                                            |                | -                                          |              | 3,900                                      | 
|                                              |                                   | Promissory note receivable interest valuation adjustment | -                                            |                | (18,067)                                     |                | -                                          |              | (18,067)                                   | 
|                                              |                                   | Total other income (expenses)                            | -                                            |                | (18,067)                                     |                | -                                          |              | (14,167)                                   | 
|                                              |                                   |                                                          |                                              |                |                                              |                |                                            |              |                                            | 
|Net loss applicable to                        |                                   |                                                          |                                              |                |                                              |                |                                            |             
|                                              | common shareholders               | $                (3,000)                                 |                                              | $     (20,567) |                                              | $      (6,000) |                                            | $   (22,167) |                                           
|                                              |                                   |                                                          |                                              |                |                                              |                |                                            |              |                                            | 
|Net loss per share - basic and diluted        | $        (0.00)                   |                                                          | $       (0.00)                               |                | $       (0.00)                               |                | $       (0.00)                             |             
|                                              |                                   |                                                          |                                              |                |                                              |                |                                            |              |                                            | 
|Weighted average shares outstanding - basic   | 6,900,004                         |                                                          | 6,900,004                                    |                | 6,900,004                                    |                | 6,900,004                                  |             
|                                              |                                   |                                                          |                                              |                |                                              |                |                                            |              |                                            | 
|Weighted average shares outstanding - diluted | 19,150,004                        |                                                          | 19,150,004                                   |                | 19,150,004                                   |                | 19,150,004                                 |             







The accompanying notes are an integral
part of these financial statements.



4









ATVROCKN

Unaudited Interim Condensed Statements
of Cash Flows





|                                               |                                              |                             | For the six months ended November 30, 2016 |  | For the six months ended November 30, 2015
|---------------------------------------------- | -------------------------------------------- | --------------------------- | ------------------------------------------ |  | ------------------------------------------
|                                               |                                              |                             |                                           
|CASH FLOWS FROM OPERATING ACTIVITIES           |                                              |                             |                                           
|Net loss                                       | $                     (6,000)                |                             | $           (22,167)                      
|                                               | Changes in operating assets and liabilities: |                             |                                            | 
|                                               |                                              | Accrued interest receivable | -                                          |  | 14,167                                    
|                                               |                                              | Accounts payable            | (10,000)                                   |  | 15,727                                    
|                                               |                                              | Accrued expenses            | 6,000                                      |  | (10,227)                                  
|Net cash used in operating activities          | (10,000)                                     |                             | (2,500)                                   
|                                               |                                              |                             |                                            |  |                                           
|CASH FLOWS FROM INVESTING ACTIVITIES           |                                              |                             |                                           
|Advances from shareholder                      | 10,000                                       |                             | 2,500                                     
|Net cash provided by investing activities      | 10,000                                       |                             | 2,500                                     
|                                               |                                              |                             |                                            |  |                                           
|NET INCREASE (DECREASE) IN CASH                | -                                            |                             | -                                         
|CASH - BEGINNING OF THE PERIOD                 | -                                            |                             | -                                         
|CASH - END OF THE PERIOD                       | $                       -                    |                             | $                      -                  
|                                               |                                              |                             |                                           
|NON-CASH ACTIVITIES                            |                                              |                             |                                           
|Distribution of note receivable to shareholder | -                                            |                             | 120,000                                   
|                                               |                                              |                             |                                            |  |                                           

The accompanying notes are an integral
part of these financial statements.





5













ATVROCKN

Notes to the Unaudited Condensed Interim
Financial Statements

November 30, 2016





NOTE 1 - CONDENSED INTERIM FINANCIAL STATEMENTS



The accompanying financial statements have been prepared
by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary
to present fairly the financial position, results of operations and cash flows at November 30, 2016 and for all periods presented
have been made.



Certain information and footnote disclosures normally included
in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have
been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial
statements and notes thereto included in the Company's May 31, 2016 audited financial statements. The results of operations for
the period ended November 30, 2016 are not necessarily indicative of the operating results for the full year.



Basis of Presentation

In the opinion of management, the accompanying interim balance
sheets and related interim statements of income and cash flows include all adjustments, consisting only of normal recurring items,
necessary for their fair presentation in conformity with accounting principles generally accepted in the United States of America
("U.S. GAAP"). Preparing financial statements requires management to make estimates and assumptions the affect the reported
amounts of assets, liabilities, revenue and expenses. Actual results and outcomes may differ from management's estimates and assumptions.





NOTE 2 - GOING CONCERN



These condensed interim financial statements have been prepared
in accordance with generally accepted accounting principles applicable to a going concern which contemplates the realization of
assets and the satisfaction of liabilities and commitments in the normal course of business. As of November 30, 2016, the Company
has accumulated operating losses of $464,214 since inception. The Company's ability to continue as a going concern is contingent
upon the successful completion of additional financing arrangements and its ability to achieve and maintain profitable operations.



Management plans to raise equity capital to finance the operating
and capital requirements of the Company. Amounts raised will be used to further development of the Company's products, to provide
financing for marketing and promotion, to secure additional property and equipment, and for other working capital purposes. While
the Company is putting forth its best efforts to achieve the above plans, there is no assurance that any such activity will generate
funds that will be available for operations.





6









ATVROCKN

Notes to the Unaudited Condensed Interim
Financial Statements

November 30, 2016





These conditions raise substantial doubt about the Company's
ability to continue as a going concern. These financial statements do not include any adjustments that might arise from this uncertainty.





NOTE 3 - SIGNIFICANT ACCOUNTING POLICIES



Use of Estimates

The preparation of financial statements in conformity with
generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts
of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported
amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.



Recent Accounting Pronouncements

The Company's management has evaluated all the recently issued
accounting pronouncements through the filing date of these financial statements and does not believe that any of these pronouncements
will have a material impact on the Company's financial position and results of operations.





NOTE 4 - STOCKHOLDERS' EQUITY AND CONTRIBUTED CAPITAL



Effective December 2, 2015, the Company effected a 1-for-10
reverse stock split of its common stock (which reduced the issued and outstanding shares of common stock from 69,000,000 shares
to 6,900,004 shares) and its Series A Preferred Stock (which reduced the issued and outstanding shares of Series A Preferred Stock
from 1,225,000 shares to 122,500 shares). Shares contained in these financial statements are retroactively stated.



Series B Preferred Stock



The Company is authorized to issue 5,000,000
shares of $0.001 par value Series B Preferred Stock. Series B Preferred Stock has liquidation and first position ownership rights
on any assets owned by the Company. The Series B Preferred Stock has no voting rights and are not entitled to receive dividends.
The holders of Series B Preferred Stock shall be entitled to interest payments on monies paid or loaned to the corporation for
their Series B Preferred Shares and a first position in a security interest on any assets of the Company upon default of a loan
to the Company, liquidation or dissolution of the Company. Further, the Company may call these shares at any time provided the
holders of the Series B Preferred Stock are paid the amount of monies they paid for their Series B Preferred Stock along with any
interest due. Upon the payment of principal and interest to the Series B Preferred Stock shareholders, the shares must be returned
to the Company.



On May 24, 2011, the Company issued
25,000 shares of its Series B Preferred Stock to a shareholder and former director upon execution of a Promissory Note for cash
of $25,000 and a collateral security interest in the Company's molding tool. The loan was to accrue interest of $1,250 per quarter
until the note is paid-in-full, with the first payment due on November 30, 2011. On January 28, 2014, the shareholder and former
director forgave the debt owed and returned 25,000 shares of Series B Preferred Stock for cancellation. As of November 30, 2016,
there is no Series B Preferred Stock outstanding.



7





ATVROCKN

Notes to the Unaudited Condensed Interim
Financial Statements

November 30, 2016





Series A Preferred Stock



The Company is authorized to issue 5,000,000 shares of $0.001
par value Series A Preferred Stock, of which 122,500 shares are issued and outstanding as of November 30, 2016. Series A Preferred
Stock have no liquidation rights. Series A Preferred Stock shall not be entitled to receive any dividends nor are they entitled
to any voting rights with respect to the Series A Preferred Stock. At any time and from time-to-time after the issuance of the
Series A Preferred Stock, any holder may convert any or all of the shares of Series A Preferred Stock held by such holder at the
ratio of one hundred (100) shares of Common Stock for every one (1) share of Series A Preferred Stock. However, the beneficial
owner of such Series A Preferred Stock cannot convert their Series A Preferred stock where they will beneficially own in excess
of 4.9% of the shares of the Common Stock.



On May 31, 2011, the Company issued 125,000 shares of its
Series A Preferred Stock to shareholders in exchange for cash of $12,500. Each share of the Series A Preferred Stock can be exchanged
for one hundred (100) shares of Common Stock of the Company. This Series A Preferred Stock was issued with a beneficial conversion
feature totaling $112,500. This non-cash expense related to the beneficial conversion features of those securities and is recorded
with a corresponding credit to paid-in-capital. If the issued and outstanding preferred stock were to be converted into common
stock, and each beneficial owner held less than 4.9% of the stock, the common stock would be increased by 12,500,000 shares.



During the year ended May 31, 2015, two shareholders who
owned 2,500 registered shares of the Series A Preferred Stock, exercised the conversion feature of the Preferred Stock and they
converted their shares into common stock and received 250,000 registered common shares.



On September 22, 2016 Arden A. Johnson, who was the beneficial
owner of the Company’s Series A Convertible Preferred Stock, entered into an agreement whereby he sold his ownership in Legal
Beagle Services to J. Chad Guidry who subsequent to year-end is now currently the beneficial owner of the Company’s Series
A Convertible Preferred Stock.



Series C Preferred Stock



The Company is authorized to issue 5,000,000 shares of $0.001
par value Series C Preferred Stock, of which no shares are issued and outstanding. The designation of these shares have yet to
be determined by the Board of Directors.









8











ATVROCKN

Notes to the Unaudited Condensed Interim
Financial Statements

November 30, 2016



Common Stock

The Company is authorized to issue 185,000,000 shares of
its $0.001 par value common stock, of which 6,900,004 shares are issued and outstanding as of November 30, 2016.



On September 14, 2016, the Company underwent a change of
control of ownership. Hal Heyer, CEO of the Company, entered into an agreement on September 23, 2016 whereby he sold his ownership
of 5,100,000 control block shares to Mark Cole. Mark Cole paid cash consideration of ten thousand ($10,000) for the 5,100,000 control
block shares. The terms of this agreement were fulfilled on September 20, 2016.



Contributed Capital

On November 19, 2014, Hal Heyer, M.D., CEO of ATVRockN personally
loaned $250,000 to VoCare, Inc., an Indiana company. The $250,000 Promissory Note pays 12% interest per annum with a maturity date
of December 31, 2017. On December 10, 2014, Hal Heyer, M.D., assigned this Promissory Note to ATVRockN. On June 2, 2015, VoCare,
Inc. repaid a portion of the Promissory Note in the amount of $120,000 directly to Hal Heyer, M.D., the payment was recorded as
a reduction of the Promissory Note as well as a non-cash distribution and related reduction in paid-in-capital in the quarter-ended
August 31, 2015. During the quarter ended November 30, 2015, the Company recorded a valuation adjustment for the outstanding interest
that had accrued per the terms of the original terms of the promissory note.



In conjunction with the change of control
of ownership as described above, Hal Heyer agreed to leave the remaining note receivable amount of $130,000 due from Vocare, Inc.
with the Company. The Company has analyzed the collectability of this receivable and as a result has recorded a $130,000 valuation
allowance against the promissory note receivable asset. The Company expects to aggressively pursue collection of the note receivable
and is optimistic about receiving some value in the future. The remaining unpaid balance as of November 30, 2016 is $130,000.



As of November 30, 2016, there have been no stock options
or warrants granted.





NOTE 5 - RELATED PARTY TRANSACTIONS



The Company does not lease or rent any
property. Office services are provided without charge by a director. Such costs are immaterial to the financial statements and,
accordingly, have not been reflected therein. The officers and directors of the Company are involved in other business activities
and may, in the future, become involved in other business opportunities. If a specific business opportunity becomes available,
such persons may face a conflict in selecting between the Company and their other business interests. The Company has not formulated
a policy for the resolution of such conflicts.



9

ATVROCKN

Notes to the Unaudited Condensed Interim
Financial Statements

November 30, 2016



On November 19, 2014, Hal Heyer, M.D.,
CEO of ATVRockN personally loaned $250,000 to VoCare, Inc., an Indiana company. The $250,000 Promissory Note pays 12% interest
per annum with a maturity date of December 31, 2017. On December 10, 2014, Hal Heyer, M.D., assigned this Promissory Note to ATVRockN.
On June 2, 2015, VoCare, Inc. repaid a portion of the Promissory Note in the amount of $120,000 directly to Hal Heyer, M.D., the
payment was recorded as a reduction of the Promissory Note as well as a non-cash distribution and related reduction in paid-in-capital
in the quarter-ended August 31, 2015.



During the six month periods ended November
30, 2016 and 2015, the Company’s Director and Chief Executive officer advanced $10,000 and $2,500, respectively, to the Company
for working capital. These advances are unsecured, payable on demand and bears no interest.





NOTE 6 - SUBSEQUENT EVENTS



The Company has evaluated subsequent
events through the date the financial statements were available to be issued, with no subsequent events to be reported.









10

Item 2. - Management's Discussion
and Analysis of Financial Condition and Results of Operations



Forward-Looking Information



This Quarterly Report on Form 10-Q contains
forward-looking statements. When used in this Quarterly Report on Form 10-Q, the words "anticipate," "believe,"
"estimate," "will," "plan," "seeks," "intend," and "expect" and similar
expressions identify forward-looking statements. Although we believe that our plans, intentions, and expectations reflected in
any forward-looking statements are reasonable, these plans, intentions, or expectations may not be achieved. Our actual results,
performance, or achievements could differ materially from those contemplated, expressed, or implied, by the forward-looking statements
contained in this Quarterly Report on Form 10-Q. Important factors that could cause actual results to differ materially from our
forward-looking statements are set forth in this Quarterly Report on Form 10-Q All forward-looking statements attributable to us
or persons acting on our behalf are expressly qualified in their entirety by the cautionary statements set forth in this Quarterly
Report on Form 10-Q. Except as required by federal securities laws, we are under no obligation to update any forward-looking statement,
whether as a result of new information, future events, or otherwise.



Critical Accounting Policies



There have been no material changes
to our critical accounting policies and estimates from the information provided in Item 7, "Management's Discussion and Analysis
of Financial Condition and Results of Operations", included in our Annual report on Form 10-K for the fiscal year ended May
31, 2016.



History and Organization



ATVRockN (the "Company" or
the "Registrant") was incorporated on December 27, 2010 as ATVRockN, as a Nevada Company. We consider ourselves to be
an emerging growth company under applicable federal securities laws and will be subject to reduced public company reporting requirements.



11









Business of Issuer



Under our original business plan, it
was our intention tomarket a "housingmolding"
product to place audio equipment and lighting on 4-wheel drive vehicles such asAll Terrain Vehicles (“ATV”)
and Utility Terrain Vehicles (“UTV”). We did not manufacturer any units, we utilize the services of a contract manufacturer
to make the unit for us. We had no material agreement with our contract manufacturer other than we pay them to produce product
for us based on our needs. As we are undercapitalized, we were unable to produce the required housing molding(s) we believe would
best sell in the ATV/UTV aftermarket.



Overview



Management is currently seeking new
business opportunities referred by various sources, including its officer/director, professional advisors, venture capitalists,
members of the financial community, and others who may present unsolicited proposals.



We will seek businesses from all known
sources, but will rely principally on personal contacts of the officer/director and his affiliates, as well as indirect associations
between him and other business and professional people.



We will not restrict our search to any
particular business, industry, or geographical location, and management reserves the right to evaluate and enter into any type
of business in any location. It may participate in a newly organized business venture. On the other hand, we may select a more
established company entering a new phase of growth or in need of additional capital to overcome existing financial problems.



In seeking a business venture, the decision
of management will not be controlled by an attempt to take advantage of any anticipated or perceived appeal of a specific industry,
management group, product, or industry, but will be based on the business objective of seeking long-term capital appreciation in
the real value for ATVRockN.



The period within which we may participate
in a business on completion of this offering cannot be predicted and will depend on circumstances beyond our control, including
the availability of businesses, the time required to complete our investigation and analysis of prospective businesses, the time
required to prepare appropriate documents and agreements providing for our

participation, and other circumstances.
It is anticipated that the analysis of specific proposals and the selection of a business will take several months.



It is possible that we may propose to
acquire a business in the development stage. A business is in the development stage if it is devoting most of its efforts to establishing
a new business, and planned principal operations have either not commenced or not yet resulted in significant revenues.



12









Competition



We will be involved in intense competition
with other business entities, many of which will have a competitive edge over us by virtue of their more substantial financial
resources and prior experience in business. We also face numerous other smaller companies at the same stage of development as we
are.





Patents, Trademarks and Licenses



We do not have any trademarks, patents,
or other intellectual property.



Based on the nature of our business,
we do not expect to file any trademarks or patents.





Properties



The Company's corporate headquarters
are located at: 1420 London Road, Suite 100, Duluth, MN 55805. The Company does not own any real property.











13











RESULTS OF OPERATIONS



For the three and six month periods
ending November 30, 2016, the Company recognized no revenues.



For the three month period ending November
30, 2016, the Company incurred total operating losses of $3,000. This compares to the same period ending November 30, 2015 where
the Company incurred total operating losses of $2,500, which consisted of professional fees. The net loss applicable to common
shareholders was $3,000 for the three months ending November 30, 2016 or $(0.00) per common share basic and diluted for the period
ending as compared to a net loss applicable to common shareholders of $(20,567) or $(0.00) per common share for the same period
last year.



For the six month period ending November
30, 2016, the Company incurred total operating losses of $6,000. This compares to the same period ending November 30, 2015 where
the Company incurred total operating losses of $8,000, which consisted of professional fees. The net loss applicable to common
shareholders was $6,000 for the six months ending November 30, 2016 or $(0.00) per common share basic and diluted for the period
ending as compared to a net loss applicable to common shareholders of $(22,167) or $(0.00) per common share for the same period
last year.





Going Concern



Our ability to continue as a going concern
is contingent upon the successful completion of additional financing arrangements and our ability to achieve and maintain profitable
operations.



Therefore, management plans to raise
equity capital to finance the operating and capital requirements of the Company. While the Company is devoting its best efforts
to achieve the above plans, there is no assurance that any such activity will generate funds that will be available for operations.
These conditions raise substantial doubt about the Company's ability to continue as a going concern.







14











Summary of product research and development
that we will perform for the term of our plan of operation.



We have no plans to perform any product
research and development at this time.



Expected purchase or sale of plant
and significant equipment



We do not anticipate the purchase or
sale of any plant or significant equipment; as such items are not required by us at this time.



Significant changes in the number
of employees



ATVRockN
currently has one employee, its CEO. We are dependent upon our sole officer and director for our future business development. As
our operations expand, we anticipate the need to hire additional employees, consultants and professionals; however, the exact number
is not quantifiable at this time.



Liquidity and Capital Resources



As of November 30, 2016, ATVRockN had
$0 in cash and cash equivalents and total current assets of $0, with long-term assets of $0. As of November 30, 2016, ATVRockN
had total current liabilities of $86,835.



The Company has limited financial resources
available, which has had an adverse impact on the Company's liquidity, activities and operations. These limitations have adversely
affected the Company's ability to obtain certain projects and pursue additional business. Without realization of additional capital,
it would be unlikely for the Company to continue as a going concern. Management intends to raise additional debt or equity financing
to fund ongoing operations and necessary working capital. However, there is no assurance that such financing plans will be successful
or be obtained in amounts sufficient to meet the Company’s needs.



Notwithstanding, ATVRockN anticipates
generating losses and therefore may be unable to continue operations in the future. ATVRockN anticipates it will require additional
capital in order to develop its business. ATVRockN may use a combination of equity and/or debt instruments to funds its growth
strategy or enter into a strategic arrangement with a third party.









15











Management is currently exploring various
business strategies to help the Company's business. This includes evaluating various options and strategies. The analysis of new
business opportunities and evaluating new business strategies will be undertaken by the Company's management. In analyzing prospective
businesses opportunities, the Company will consider, to the extent applicable, the available technical, financial and managerial
resources of any given business venture. Part of the evaluation will also consider the nature of present and expected competition;
the potential for growth and expansion; the likelihood of sustaining a profit within given time frames; the perceived public recognition
or acceptance of products, services, trade or service marks; name identification; and other relevant factors.



The Company anticipates that the results
of operations of a specific business venture may not necessarily be indicative of the potential for future earnings, which may
be impacted by a change in marketing strategies, business expansion, modifying product emphasis, changing or substantially augmenting
management, and other factors. Management will analyze all relevant factors and make a determination based on a composite of available
information, without reliance on any single factor.



Off-Balance Sheet Arrangements



We do not have any off-balance sheet
arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial
condition, revenues or expenses, results or operations, liquidity, capital expenditures or capital resources that is material to
investors.



Critical Accounting Policies and Estimates



Revenue Recognition: The Company recognizes
revenue related to product sales when (i) persuasive evidence of the arrangement exists, (ii) shipment has occurred, (iii) the
fee is fixed or determinable, and (iv) collectability is reasonably assured.



Recent Pronouncements



The Company's management has evaluated
all the recently issued accounting pronouncements through the filing date of these financial statements and does not believe that
any of these pronouncements will have a material impact on the Company's financial position and results of operations.



Item 3. Quantitative and Qualitative Disclosures about Market
Risk.



Not applicable.



16



Item 4T. Controls and Procedures



Evaluation of Disclosure Controls
and Procedures



Our disclosure controls and procedures,
as defined in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the "Exchange Act"),
are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded,
processed, summarized, and reported within the time periods specified in rules and forms adopted by the SEC, and that such information
is accumulated and communicated to management, including the Chief Executive Officer and the Chief Accounting Officer, to allow
timely decisions regarding required disclosures.



Management, with the participation of
the Chief Executive Officer and the Chief Accounting Officer, who is also the sole member of our Board of Directors, has evaluated
the effectiveness of our disclosure controls and procedures as of the end of the period covered by this Form 10-Q. Based on such
evaluation, the Chief Executive Officer and the Chief Accounting Officer concluded that, as of November 30, 2016, our disclosure
controls and procedures were not effective. Our disclosure controls and procedures were not effective because of the "material
weaknesses" described below under "Management's annual report on internal control over financial reporting," which
are in the process of being remediated as described below under "Management Plan to Remediate Material Weaknesses."



Management's Report on Internal Control
over Financial Reporting



Our management is responsible for establishing
and maintaining adequate internal control over financial reporting. Internal control over financial reporting, as defined in rules
promulgated under the Exchange Act, is a process designed by, or under the supervision of, our Chief Executive Officer and Chief
Accounting Officer and affected by our Board of Directors, management and other personnel to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with GAAP.
Internal control over financial reporting includes those policies and procedures that:



·pertain to the maintenance of records that in reasonable detail
accurately and fairly reflect the transactions and dispositions of our assets;



·provide reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements in accordance with GAAP, and that our receipts and expenditures are being
made only in accordance with authorizations of our management and our Board of Directors; and



·provide reasonable assurance regarding prevention or timely detection
of unauthorized acquisition, use or disposition of our assets that could have a material effect on our financial statements

17

Because of its inherent limitations,
a system of internal control over financial reporting can provide only reasonable, not absolute, assurance that the objectives
of the control system are met and may not prevent or detect misstatements. Internal control over financial reporting is a process
that involves human diligence and compliance and is subject to lapses in judgment and breakdowns resulting from human failures.
Internal control over financial reporting also can be circumvented by collusion or improper override. Because of such limitations,
there is a risk that material misstatements may not be prevented or detected on a timely basis by internal control over financial
reporting. However, these inherent limitations are known features of the financial reporting process, and it is possible to design
into the process safeguards to reduce, though not eliminate, this risk. Further, over time control may become inadequate because
of changes in conditions or the degree of compliance with the policies or procedures may deteriorate.



Our management assessed the effectiveness
of our internal control over financial reporting as of November 30, 2016. In making its assessment, management used the criteria
established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission
("COSO"). Based on its assessment, management has concluded that we had certain control deficiencies described below
that constituted material weaknesses in our internal controls over financial reporting. As a result, our internal controls over
financial reporting was not effective as of November 30, 2016.



A "material weakness" is defined
under SEC rules as a deficiency, or a combination of deficiencies, in internal control over financial reporting such that there
is a reasonable possibility that a material misstatement of a company's annual or interim financial statements will not be prevented
or detected on a timely basis by the company's internal controls. As a result of management's review of the investigation issues
and results, and other internal reviews and evaluations that were completed after the end of the quarter ending November 30, 2016,
related to the preparation of management's report on internal controls over financial reporting required for this quarterly report
on Form 10-Q, management concluded that we had material weaknesses in our control environment and financial reporting process consisting
of the following:



1) lack
of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors
on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls
and procedures; and



2) insufficient
written policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP
and SEC disclosure requirements.



We do not believe the material weaknesses
described above caused any meaningful or significant misreporting of our financial condition and results of operations for the
period ended November 30, 2016. However, management believes that the lack of a functioning audit committee and the lack of a majority
of outside directors on our board of directors results in ineffective oversight in the establishment and monitoring of required
internal controls and procedures, which could result in a material misstatement in our financial statements in future periods.

18

Management Plan to Remediate Material
Weaknesses



Management is pursuing the implementation
of corrective measures to address the material weaknesses described below. In an effort to remediate the identified material weaknesses
and other deficiencies and enhance our internal controls, we have initiated, or plan to initiate, the following series of measures:



We plan to appoint one or more outside
directors to our board of directors who shall be appointed to an audit committee resulting in a fully functioning audit committee
who will undertake the oversight in the establishment and monitoring of required internal controls and procedures such as reviewing
and approving estimates and assumptions made by management when funds are available to us. Additionally, we will create written
policies and procedures for accounting and financial reporting with respect to the requirements and application of US GAAP and
SEC disclosure requirements



We believe the remediation measures
described above will remediate the material weaknesses we have identified and strengthen our internal control over financial reporting.
We are committed to continuing to improve our internal control processes and will continue to diligently and vigorously review
our financial reporting controls and procedures. As we continue to evaluate and work to improve our internal control over financial
reporting, we may determine to take additional measures to address control deficiencies or determine to modify, or in appropriate
circumstances not to complete, certain of the remediation measures described above.



Changes in Internal Control over
Financial Reporting



There were no changes in our internal
control over financial reporting (as such term is defined in Rules 13a-15(f) and 15d-15(f) of the Exchange Act) during the most
recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.



In May 2013, COSO released an updated
version of its Internal Control - Integrated Framework ("2013 Framework"). Initially issued in 1992, the original framework
("1992 Framework") provided guidance to organizations to design, implement and evaluate the effectiveness of internal
control concepts and simplify their use and application. The 2013 Framework is intended to improve upon systems of internal control
over external financial reporting by formalizing the principles embedded in the 1992 Framework, incorporating business and operating
environment changes and increasing the framework’s ease of use and application. The 1992 Framework remained available until
December 15, 2014, after which it was superseded by the 2013 Framework. As of November 30, 2016, the Company has transitioned to
the 2013 Framework. The Company did not experience significant changes to its internal control over financial reporting as a result
from the transition to the 2013 Framework.



This report does not include an attestation
report of the Company's registered public accounting firm regarding internal control over financial reporting. Management's report
was not subject to attestation by the Company's registered public accounting firm pursuant to temporary rules of the SEC that permit
the Company to provide only the management's report in this report.



PART II. OTHER INFORMATION



Item 1 - Legal Proceedings



From time to time, we may become involved
in various lawsuits and legal proceedings, which arise in the ordinary course of business. However, litigation is subject to inherent
uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business.



We are not presently a party to any
material litigation, nor to the knowledge of management is any litigation threatened against us, which may materially affect us.



Item 1A - Risk Factors



See Risk Factors set forth in Part I,
Item 1A of the Company's Annual Report on Form 10-K for the fiscal year ended May 31, 2016 and the discussion in Item 1, above,
under "Liquidity and Capital Resources."



Item 2 - Unregistered Sales of Equity Securities and Use
of Proceeds



No unregistered sales of shares were
issued by the Registrant during the Quarter ending November 30, 2016.



Item 3 - Defaults Upon Senior Securities



None.



Item 4 - Submission of Matters to a Vote of Security Holders



None.



Item 5 - Other Information



None.



20





Item 6 - Exhibits





|Exhibit Number |  | Ref |  | Description of Document                                                                                                                                                              
|-------------- |  | --- |  | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|               |  |     |  |                                                                                                                                                                                      
|               |  |     |  |                                                                                                                                                                                      
|31.1           |  |     |  | Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.                                              
|               |  |     |  |                                                                                                                                                                                      
|32.1           |  |     |  | Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350 as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002.

















































21





SIGNATURES



Pursuant to the requirements of the
Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.



Date: February 10, 2017

| | ATVRockN                                                                                   
| | -------------------------------------------------------------------------------------------
| | Registrant                                                                                 
| | By: /s/ Hal B. Heyer, M.D.                                                                 
| | Hal B. Heyer, M.D. Director and CEO (principal executive, financial and accounting officer)







































22