UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549



FORM 10-Q

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

For the Quarterly Period Ended August 31,
2015

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 InCompany 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 [X] No [ ]

Indicate by check mark whether the registrant
has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted
and posted pursuant to Rule 405 of Regulation S-T (§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 filer o | Accelerated filer o | Non-accelerated filer o | Smaller reporting company [X]
|------------------------- | ------------------- | ----------------------- | -----------------------------

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

Yes o
No [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 October 27, 2015, the registrant’s outstanding
common stock consisted of 69,000,000 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 August 31, 2015

|PART I   | Financial Information                                                                 | 3 
|-------- | ------------------------------------------------------------------------------------- | --
|         |                                                                                       |   
|ITEM 1.  | Financial Statements                                                                  | 3 
|         | Unaudited Interim 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



|                                           |                                                              |                                                  |                               | August 31, 2015      |                             | May 31, 2015
|------------------------------------------ | ------------------------------------------------------------ | ------------------------------------------------ | ----------------------------- | -------------------- | --------------------------- | ------------
|                                           |                                                              | ASSETS                                           |                               |                      |                             |             
|Current assets:                            |                                                              |                                                  |                               |                     
|                                           | Cash and cash equivalents                                    |                                                  | $                           - |                      | $                         -
|                                           |                                                              | Total current assets                             |                               | -                    |                             | -           
|                                           |                                                              |                                                  |                               |                      |                             |             
|                                           |                                                              | Long-term assets:                                |                               |                      |                             |             
|                                           |                                                              | Promissory note receivable                       |                               | 130,000              |                             | 250,000     
|                                           |                                                              | Interest receivable                              |                               | 18,067               |                             | 14,167      
|                                           |                                                              | Total long-term assets                           |                               | 148,067              |                             | 264,167     
|                                           |                                                              |                                                  |                               |                     
|TOTAL ASSETS                               |                                                              | $               148,067                          |                               | $            264,167
|                                           |                                                              |                                                  |                               |                      |                             |             
|                                           |                                                              | LIABILITIES AND STOCKHOLDERS' EQUITY             |                               |                      |                             |             
|Current liabilities:                       |                                                              |                                                  |                               |                     
|                                           | Accounts payable                                             |                                                  | $                   2,500     |                      | $               4,273      
|                                           | Other accrued expenses                                       |                                                  | 27,273                        |                      | 20,000                     
|                                           | Due to related party                                         |                                                  | 38,000                        |                      | 38,000                     
|                                           |                                                              | Total current liabilities                        |                               | 67,773               |                             | 62,273      
|                                           |                                                              |                                                  |                               |                      |                             |             
|Stockholders' equity:                      |                                                              |                                                  |                               |                     
|                                           | Preferred stock Series B, $0.001 par value, 5,000,000 shares |                                                  | -                             |                      | -                          
|                                           |                                                              | authorized, none issued and outstanding as of    |                               |                      |                             |             
|                                           |                                                              | 8/31/2015 and 5/31/2015, respectively            |                               |                      |                             |             
|                                           | Convertible preferred stock Series A, $0.001 par             |                                                  | 1,225                         |                      | 1,225                      
|                                           |                                                              | value, 5,000,000 shares authorized, 1,225,000    |                               |                      |                             |             
|                                           |                                                              | and 1,225,000 issued and outstanding as of       |                               |                      |                             |             
|                                           |                                                              | 8/31/2015 and 5/31/2015, respectively            |                               |                      |                             |             
|                                           | Preferred stock Series C, $0.001 par value, 5,000,000 shares |                                                  | -                             |                      | -                          
|                                           |                                                              | authorized, none issued and outstanding as of    |                               |                      |                             |             
|                                           |                                                              | 8/31/2015 and 5/31/2015, respectively            |                               |                      |                             |             
|                                           | Common stock, $0.001 par value, 185,000,000 shares           |                                                  | 69,000                        |                      | 69,000                     
|                                           |                                                              | authorized, 69,000,000 and 69,000,000 issued and |                               |                      |                             |             
|                                           |                                                              | outstanding as of 8/31/2015 and 5/31/2015,       |                               |                      |                             |             
|                                           |                                                              | respectively                                     |                               |                      |                             |             
|                                           | Additional paid-in capital                                   |                                                  | 307,154                       |                      | 427,154                    
|                                           | Deficit accumulated during development stage                 |                                                  | (297,085)                     |                      | (295,485)                  
|                                           |                                                              | Total stockholders' equity                       |                               | 80,294               |                             | 201,894     
|TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY |                                                              | $              148,067                           |                               | $            264,167



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

3









ATVROCKN

Unaudited Interim Condensed Statement of Operations



|                                              |                                   |                               | For the three months ended August 31, 2015 |                        | For the three months ended August 31, 2014 | 
|--------------------------------------------- | --------------------------------- | ----------------------------- | ------------------------------------------ | ---------------------- | ------------------------------------------ | 
|Revenue                                       | $                         -       |                               | $                         -                |                       
|Cost of goods sold                            | -                                 |                               | -                                          |                       
|Gross profit                                  | -                                 |                               | -                                          |                       
|                                              |                                   |                               |                                            |                        |                                            | 
|Expenses:                                     |                                   |                               |                                            |                       
|                                              | Professional fees                 | 5,500                         |                                            | 5,000                  |                                           
|                                              | General & administrative expenses | -                             |                                            | -                      |                                           
|                                              |                                   | Total expenses                | 5,500                                      |                        | 5,000                                      | 
|                                              |                                   |                               |                                            |                        |                                            | 
|Operating loss                                | (5,500)                           |                               | (5,000)                                    |                       
|                                              |                                   |                               |                                            |                        |                                            | 
|Other Income (Expenses):                      |                                   |                               |                                            |                       
|                                              | Interest income (expense)         | 3,900                         |                                            | -                      |                                           
|                                              |                                   | Total other income (expenses) | 3,900                                      |                        | -                                          | 
|                                              |                                   |                               |                                            |                        |                                            | 
|Net loss applicable to                        |                                   |                               |                                            |                       
|                                              | common shareholders               | $              (1,600)        |                                            | $              (5,000) |                                           
|                                              |                                   |                               |                                            |                        |                                            | 
|Net loss per share - basic and diluted        | $                (0.00)           |                               | $                (0.00)                    |                       
|                                              |                                   |                               |                                            |                        |                                            | 
|Weighted average shares outstanding – basic   | 69,000,000                        |                               | 66,500,000                                 |                       
|                                              |                                   |                               |                                            |                        |                                            | 
|Weighted average shares outstanding – diluted | 191,500,000                       |                               | 191,500,000                                |                       





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



4











ATVROCKN

Unaudited Interim Condensed Statements of Cash
Flows





|                                               |                                              |                             | For the three months ended August 31, 2015 |  | For the three months ended August 31, 2014
|---------------------------------------------- | -------------------------------------------- | --------------------------- | ------------------------------------------ |  | ------------------------------------------
|                                               |                                              |                             |                                           
|CASH FLOWS FROM OPERATING ACTIVITIES           |                                              |                             |                                           
|Net loss                                       | $            (1,600)                         |                             | $           (5,000)                       
|                                               | Changes in operating assets and liabilities: |                             |                                            | 
|                                               |                                              | Accrued interest receivable | (3,900)                                    |  | -                                         
|                                               |                                              | Accounts payable            | (1,773)                                    |  | (10,000)                                  
|                                               |                                              | Accrued expenses            | 7,273                                      |  | (3,000)                                   
|Net cash used in operating activities          | -                                            |                             | (18,000)                                  
|                                               |                                              |                             |                                            |  |                                           
|CASH FLOWS FROM INVESTING ACTIVITIES           |                                              |                             |                                           
|Advances from shareholder                      | -                                            |                             | 18,000                                    
|Net cash provided by investing activities      | -                                            |                             | 18,000                                    
|                                               |                                              |                             |                                            |  |                                           
|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

August 31, 2015





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 August 31, 2015 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, 2015 audited financial statements. The results of operations for
the period ended August 31, 2015 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 August 31, 2015, the Company
has recognized revenues of $11,165 and has accumulated operating losses of approximately $297,085 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

August 31, 2015





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



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 August 31, 2015, there is
no Series B Preferred Stock outstanding.



7













ATVROCKN

Notes to the Unaudited Condensed Interim Financial
Statements

August 31, 2015





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 1,225,000 shares are issued and outstanding. 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 1,250,000 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 125,000,000 shares.



During the year ended May 31, 2015, two shareholders who owned 25,000
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 2,500,000 registered common shares.



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

August 31, 2015



Common Stock

The Company is authorized to issue 185,000,000 shares of its $0.001
par value common stock, of which 69,000,000 shares are issued and outstanding.



On December 27, 2010, the Company issued 20,000,000 shares of its
Common Stock to a founder for cash of $20,000.



On June 15, 2012, the Company issued 46,000,000
shares of its unregistered common stock to its sole officer/director in exchange for corporate advances he made to the Company
since its inception on December 27, 2010 and for unpaid legal expenses he made on behalf of the Company. Since this is a considered
an interested party transaction, under the Business Judgment Rule, the director abstained from voting, and asked each of the Company’s
two other shareholders to approve this proposal. The shareholders approved this corporate action. Therefore, the issuance of shares
in exchange for debt was approved by the Company’s Board of Directors and all disinterested shareholders. The shares were
issued at a value of $0.001 per share, for a total debt conversion of $46,000.



On October 23, 2012, the Company issued 500,000
shares of registered common stock to 35 shareholders for cash of $5,000.



Contributed Capital

On December 27, 2010, a director of the Company contributed capital
of $400 for incorporating fees.



On January 28, 2014, the holder of the 25,000
shares of the Company’s Series B Preferred Stock (a former director of the Company) forgave the debt owed to the Company
and returned the 25,000 shares of Series B Preferred Stock for cancellation. The forgiveness of this promissory note as well as
other cash advances that have been made to the Company resulted in a capital contribution in the amount of $50,979.



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 reduction in paid-in-capital in the quarter-ended August
31, 2015. As of August 31, 2015, this note has accrued $18,067 of interest due.



As of August 31, 2015, 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

August 31, 2015



On December 27, 2010, a director of the Company
contributed capital of $400 for incorporating fees.



On December 27, 2010, the Company issued 20,000,000
shares of its Common Stock to a founder for cash of $20,000.



During the year ended May 31, 2014, a former director of the Company
advanced an additional $2,828 to the Company for working capital. These advances are unsecured, payable on demand and bears no
interest. On January 28, 2014, a former director of the Company forgave the amount owed, leaving no unpaid balance as of May 31,
2014. The amounts that are included in the $50,979 which resulted in an increase in additional paid-in capital are as follows:



·$25,000 promissory note along with $8,861 of interest that had accrued on promissory note;



·$17,093 in advances of which $2,828 was advanced during the year ended May 31, 2014;



·$25 of Series B Preferred Stock equity that was given back to the Company for cancellation



During the fiscal year ended May 31, 2015, the Company’s Director
and Chief Executive officer advanced $38,000 to the Company for working capital. These advances are unsecured, payable on demand
and bears no interest.



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 reduction in paid-in-capital in the quarter-ended August
31, 2015. As of August 31, 2015, this note has accrued $18,067 of interest due.





NOTE 6 - FIXED ASSET DEPRECIATION



On May 25, 2011, the Company purchased a cast
aluminum two-piece mold for $12,524, and on June 20, 2011 the Company purchased radio equipment for its display model for $385.
Further, the Company paid for engraving of its logo into the mold for $855 on August 22, 2011, and a printing plate charge was
incurred of $428. This equipment was placed into service on September 1, 2011. This equipment has a service life of 20 years. Depreciation
has been calculated using the straight-line group depreciation method, whereby the cost of the fixed asset, minus the residual
salvage value, is divided by the useful life of the fixed asset. Depreciation of $1,775 accumulated from the date the equipment
was placed into service on September 1, 2011 to February 28, 2014. On January 31, 2014 the Company recorded an impairment charge
associated with the remaining book value of the Company’s fixed asset balances in the amount of $12,418.



NOTE 7 - SUBSEQUENT EVENTS



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

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, 2015.



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





Recent Event



On August 19, 2015, the Company issued a press
release to announce that the Company has initiated merger discussions with Lush Lighting of Niles, MI. The merger discussions are
still on-going.



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 quarter ending August 31, 2015, the
Company recognized no revenues. Since inception on December 27, 2012 through August 31, 2015, the Company recognized revenues of
$11,165 with cost of goods of $8,854, which equates to a gross profit of $2,311. This resulted in a profit margin of 20.6% realized
on revenues.



For the quarter ending August 31, 2015, the
Company incurred total operating losses of $5,500, which consisted of professional fees. This compares to the same quarter ending
August 31, 2014 where the Company incurred total operating losses of $5,000, which consisted of professional fees. The net loss
applicable to common shareholders was $(1,600) for the quarter ending August 31, 2015 or $0.00 per common share basic and diluted
for the period ending as compared to a net loss applicable to common shareholders of $(5,000) 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 August 31, 2015, ATVRockN had $0 in cash
and cash equivalents and total current assets of $0, with long-term assets of $148,067. As of August 31, 2015, ATVRockN had total
current liabilities of $67,773.



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. For the period from December 27, 2010 (inception)
to August 31, 2015, the Company recognized revenues of $11,165.



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 August 31, 2015, 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 May 31, 2015. 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 May 31, 2015.



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 August 31, 2015,
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
August 31, 2015. 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 August 31, 2015, the Company 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, 2015 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 August 31, 2015.



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: October 27, 2015

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







































22