UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549  FORM 10-Q  R QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the quarterly period ended: October 31, 2010  £ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15 (d) OF THE SECURITIES AND EXCHANGE ACT OF 1934  TECTON CORPORATION (Name of Small Business Issuer in its Charter)  Nevada333-14181703-0611187(State or jurisdiction of incorporation)(Commission File No.)(I.R.S. Employer Identification No.)  15500 Roosevelt Blvd Suite 301, Clearwater, FL 33760 (Address number principal executive offices)  727-289-0010 (Issuers telephone number)  Althardstrasse 10 CH-8105 Regensdorf, Switzerland (Former Address)  Check 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  RNo£  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   R  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 £ | Accelerated filed £ | Non-accelerated filer £ | Smaller reporting company R

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes  RNo£  As of February 20, 2013 the registrant had 79,736,560 shares of common stock outstanding.     1        PART I  FINANCIAL INFORMATION      Item 1. Financial Statements      UNAUDITED FINANCIAL STATEMENTS  October 31, 2010   Balance Sheets 3  Statements of Operations 4  Statements of Cash Flows 5  Notes to Financial Statements 6       2


TECTON CORPORATION BALANCE SHEETS


|                                                                                            |                                             |             |             |             |            
|------------------------------------------------------------------------------------------- | ------------------------------------------- | ----------- | ----------- | ----------- | -----------
|                                                                                            |                                             |             | October 31, |             | January 31,
|                                                                                            |                                             |             | 2010        |             | 2010       
|                                                                                            |                                             | (Unaudited) |             | (Audited)  
|ASSETS                                                                                      |                                             |             |             |            
|Current Assets                                                                              |                                             |             |             |            
|                                                                                            | Cash and cash equivalents                   |             | $
-         |             | $
-        
|Total Current Assets                                                                        |                                             | -           |             | -          
|                                                                                            | TOTAL ASSETS                                |             | $
-         |             | $
-        
|                                                                                            |                                             |             |             |             |            
|LIABILITIES AND STOCKHOLDERS' DEFICIT                                                       |                                             |             |             |            
|Current Liabilities                                                                         |                                             |             |             |            
|                                                                                            | Accounts payable and accrued expenses       |             | $
62,529    |             | $
62,529   
|                                                                                            | Liabilities from discontinued operations    |             | 124,576     |             | 124,576    
|                                                                                            | Advances from related parties               |             | 101,379     |             | 101,379    
|Total Current Liabilities                                                                   |                                             | 288,484     |             | 288,484    
|                                                                                            |                                             |             |             |             |            
|                                                                                            | TOTAL LIABILITIES                           |             | 288,484     |             | 288,484    
|                                                                                            |                                             |             |             |             |            
|Stockholders' Deficit                                                                       |                                             |             |             |            
|Common stock: 80,000,000 authorized; $0.0001 par value 79,736,560 shares issued outstanding |                                             | 7,974       |             | 7,974      
|Common stock issuable; 533,333 shares                                                       |                                             | 53          |             | 53         
|Additional paid in capital                                                                  |                                             | 4,547,613   |             | 4,547,613  
|Accumulated deficit                                                                         |                                             | (4,844,124) |             | (4,844,124)
|Total Stockholders' Deficit                                                                 |                                             | (288,484)   |             | (288,484)  
|                                                                                            | TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT |             | $
-         |             | $
-        
|                                                                                            |                                             |             |             |             |            

The accompanying notes are an integral part of these financial statements


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TECTON CORPORATION STATEMENTS OF OPERATIONS    For the Three Months and Nine Months EndedOctober 31,20102009(unaudited)(unaudited)Revenues$
-$
-Operating ExpensesGeneral and administrative--Total operating expenses--Net Income from operations--Other income (expense)Loss from discontinued operations--Loss on Disposition of Assets--Net Income$
-$
-Basic and diluted loss per share$
-$
-Weighted average number ofshares outstanding79,736,56079,736,560        The accompanying notes are an integral part of these financial statements


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TECTON CORPORATION. (Formerly An Exploration Stage Company) STATEMENTS OF CASH FLOWS (Unaudited)     For the nine months ended
October 31,20102009CASH FLOWS FROM OPERATING ACTIVITIES:Net income (loss)$
-$
-Depreciation--Loss of disposition of assets--Prepaid consulting--Accounts payable and accrued expenses--Net Cash Used in Operating Activities--CASH FLOWS FROM INVESTING ACTIVITIES:-Advances from related parties--Net Cash Provided by Investing Activities--CASH FLOWS FROM FINANCING ACTIVITIES:Proceeds from sale of common stock--Net Cash Provided by Financing Activates--Net increase (decrease) in cash and cash equivalents--Cash and cash equivalents, beginning of period--Cash and cash equivalents, end of period$
-$
-            The accompanying notes are an integral part of these financial statements


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TECTON CORPORATION (Formerly An Exploration Stage Company) NOTES TO FINANCIAL STATEMENTS October 31, 2010 (UNAUDITED)  NOTE A  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  Business and Basis of Presentation  Tecton Corporation (the Company) was incorporated under the laws of the State of Nevada on January 19, 2006, as a wholly-owned subsidiary of Hemis Corporation which spun off the Company on December 1, 2006.  Since the company has not commenced significant operations it was considered an exploration stage company.  The Company had been registered as an extraprovincial company in British Columbia, Canada with an assumed name of Tecton Mineral Corporation in order to register claims in the Companys name.  The company discontinued operations on or about June, 2008 and has incurred losses of $4,844,124 since inception through October 31, 2010. The company was formerly an exploration stage company but is no longer reporting as such.  Interim Period Financial Statements  The interim period financial statements have been prepared by the Company pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (the SEC). Certain information and footnote disclosure normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to such SEC rules and regulations.  In the opinion of management, all adjustments consisting of normal recurring adjustments necessary for a fair statement of the financial position at October 31, 2010 and the result of operations and cash flows for the nine months ended October 31, 2010 and 2009 have been made.  Cash  For purposes of the Statements of Cash Flows, the Company considers all highly liquid debt instruments purchased with a maturity date of three months or less to be cash equivalents.  Income Taxes  The Company uses the liability method to record income tax activity. Deferred taxes are determined based upon the estimated future tax effects of differences between the financial reporting and tax reporting bases of assets and liabilities given the provisions of currently enacted tax laws.  The accounting for uncertainty in income taxes recognized in an enterprises financial statements uses the threshold of more-likely-than-not to be sustained upon examination for inclusion or exclusion. Measurement of the tax uncertainty occurs if the recognition threshold has been met.  Net Earnings (Losses) Per Common Share  Net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock and dilutive common stock equivalents outstanding during the year. Dilutive common stock equivalents consist of shares issuable upon conversion of convertible preferred shares and the exercise of the Company's stock options and warrants (calculated using the treasury stock method). At October 31, 2010, the Company has no potentially dilutive common stock equivalents to consider in the calculation of the weighted average number of common shares outstanding. Common stock issuable is considered outstanding as of the original approval date for purposes of earnings per share computations.


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TECTON CORPORATION(Formerly An Exploration Stage Company)NOTES TO FINANCIAL STATEMENTSOctober 31, 2010(Unaudited)  NOTE A - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)  Capital Assets  Capital assets are recorded at cost. When retired or otherwise disposed, the related carrying value and accumulated depreciation are removed from the respective accounts and the net difference less any amount realized from disposition, is reflected in earnings. For financial statement purposes, capital assets are recorded at cost and are depreciated using the reducing balance method at 30% and 20 % per annum.  Fair Value of Financial Instruments  The fair value of financial instruments, which include cash, loans receivable, accounts payable and accrued expenses and advances from related parties were estimated to approximate their carrying values due to the immediate or short-term maturity of these financial instruments. Management is of the opinion that the Company is not exposed to significant interest, currency or credit risks arising from financial instruments.  Foreign Currency Translation and Transactions  The Company records changes in foreign currency by translating assets and liabilities at current exchange rates in effect at the end the period. Revenues and expenses are translated at the average rate of exchange throughout the year. Resulting translation adjustments are recorded as a separate component in stockholder's equity. Foreign currency transaction gains and losses, if any, are included in the statement of operations.  Comprehensive Income (Loss)  The Company records comprehensive income as the change in equity of a business during a period from transactions and other events and circumstances from non-owner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners. Other comprehensive income (loss) includes foreign currency translation adjustments and unrealized gains and losses on available-for-sale securities. As of October 31, 2010 the Company had no items that represent comprehensive loss and, therefore, has not included a schedule of comprehensive loss in the financial statements.  Stock Based Compensation  Stock based compensation costs are measured at fair value on date of grant and recognition of compensation over the service period for awards expected to vest. The Company determines the fair value of awards using the Black - Scholes valuation model. As of October 31, 2010, the Company has not issued any awards that qualify as stock based compensation.


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TECTON CORPORATION(Formerly An Exploration Stage Company)NOTES TO FINANCIAL STATEMENTSOctober 31, 2010(Unaudited)  NOTE A  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)  Use of Estimates  The preparation of financial statements in conformity with U.S. 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.  New Accounting Pronouncements  The Company reviews new accounting standards as issued. No new standards had any material effect on these financial statements. The accounting pronouncements issued subsequent to the date of these financial statements that were considered significant by management were evaluated for the potential effect on these consolidated financial statements. Management does not believe any of the subsequent pronouncements will have a material effect on these consolidated financial statements as presented and does not anticipate the need for any future restatement of these consolidated financial statements because of the retro-active application of any accounting pronouncements issued subsequent to October 31, 2010 through the date these financial statements were issued.  NOTE B  GOING CONCERN MATTERS  The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements for the period ended October 31, 2010 the Company has incurred total losses of $4,844,124.  The Company has no assets.  These factors, among others, indicate that the Company will be unable to continue as a going concern for a reasonable period of time.  The Company's existence is dependent upon management's ability to develop profitable operations and resolve its liquidity problems. The accompanying financial statements do not include any adjustments that might result should the Company be unable to continue as a going concern.   NOTE C  ADVANCES FROM RELATED PARTIES AND RELATED PARTY TRANSACTIONS  Prior to the period ended October 31, 2010, the Company's significant shareholders had advanced funds to the Company for working capital purposes. Total amount due to related parties was $101,378 as of October 31, 2010 and 2009. The amounts advanced are unsecured, non-interest bearing and have no specific terms of repayment.  NOTE D  COMMON STOCK ISSUABLE  In April 2008, the Company entered into a subscription agreement with a non-U.S. investor for the purchase of 533,333 at a price of $0.42 per share, resulting in cash proceeds of $224,000. This issuance was exempt from registration pursuant to Regulation S of the Securities Act.  The company was unable to issue these shares and at October 31, 2010 considers this common stock issuable and has recorded it in the equity section.


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TECTON CORPORATION(Formerly An Exploration Stage Company)NOTES TO FINANCIAL STATEMENTSOctober 31, 2010(Unaudited)  NOTE E SUBSEQUENT EVENTS  On February 7, 2011, Norman Meier, sole officer and director, resigned from all offices he held and appointed Micah Eldred as Director and President, Chief Executive Officer, Secretary, Chief Financial Officer, and Treasurer.  Immediately thereafter, Mr. Meier resigned from the Board of Directors, leaving the board with Mr. Eldred as the sole officer and director of Tecton.  The corporations registration with the State of Nevada was reinstated effective February 14, 2011.  On April 27, 2011, the company borrowed $25,000 from Island Capital Management, the companys transfer agent and creditor.  On January 14, 2013, Mr. Eldred, believing it to be in the best interest of the Company to bring on additional board members and officers, pursuant to Sections 78.335(5) and the Bylaws, appointed Carl Dilley and Christine Zitman as Directors, to hold said director position until the next shareholder meeting, and Christine Zitman as Secretary/Treasurer, to hold said officer positions until removed by the Board, resignation, or death. Micah Eldred remains as Director, Chairman of the Board, President and Chief Executive Officer.


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ITEM 2. MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS  Business Overview  We were incorporated as a Nevada company on January 19, 2006, as a wholly owned subsidiary of Hemis Corporation. On December 1, 2006 Hemis declared a dividend in the amount of one common share of Tecton for every $0.0001 of dividend declared, which equated to one common share of Tecton for every 100 shares of the Hemis owned as at December 1, 2006. At the same time the dividend was declared, Hemis cancelled its share ownership in Tecton. The effect of this dividend declaration and share cancellation was that Tecton was spun off as an independent company. We are quoted on the OTC Bulletin Board under the symbol TTNC.OB. We do not currently have any subsidiaries.   The company is considering alternatives to increase shareholder value but have not entered into any definitive agreements.   Results of Operations  Lack of Revenue  Since our inception on January 19, 2006 to October 31, 2010 we have not earned any revenues. We have no operations or plans in place to earn any revenues at this time.  Expenses  We incurred no general and administrative costs during the period. During the same period in 2009 we also incurred no general and administrative costs.  Net Losses   From January 19, 2006 (date of inception) to October 31, 2010, we incurred net losses of $4,844,124.


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Liquidity and Capital Resources  As of October 31, 2010, we had no cash and no operations.  This raises substantial doubt about our ability to continue as a going concern. Our auditors have issued a going concern opinion on our audited financial statements as of January 31, 2010. This means that our auditors believe there is substantial doubt that we can continue as an on-going business for the next twelve months. The financial statements do not include any adjustments that might result from the uncertainty about our ability to continue our business. Since we were unable to obtain additional financing from outside sources and produce enough revenues, we ceased our operations.  Research and Development  From January 19, 2006 (inception) to October 31, 2010 we did not have any research and development expenses.  Inflation  The amounts presented in the financial statements do not provide for the effect of inflation on our operations or financial position. The net operating losses shown would be greater than reported if the effects of inflation were reflected either by charging operations with amounts that represent replacement costs or by using other inflation adjustments.  Off-Balance Sheet Arrangements  As of October 31, 2010, we had no off balance sheet transactions that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.   ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK  Not applicable.  ITEM 4. CONTROLS AND PROCEDURES  Not applicable.  ITEM 4T. CONTROLS AND PROCEDURES  Evaluation of Disclosure Controls and Procedures  Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)). Our internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.  No significant changes have been made to our internal control over financial reporting during our last fiscal quarter in connection with the results of Managements report included in the Form 10-K filed with the Securities and Exchange Commission on February 20, 2013. Management is addressing the material weaknesses disclosed in the Form 10-K and intends to report on changes made after the year end assessment is complete.


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PART II  OTHER INFORMATION ITEM 1. LEGAL PROCEEDINGS  Management is not aware of any legal proceedings contemplated by any governmental authority or any other party against us. None of our directors, officers or affiliates is (i) a party adverse to us in any legal proceedings, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings that have been threatened against us.  Tecton commenced negotiations with the holders of the unsecured claims in order to establish a consensus on the framework for a Chapter 11 plan of reorganization that would satisfy the requirements of section 524(g) of the Bankruptcy Code and treat all creditors and stakeholders fairly and equitably. In May 2011, counsel for Tecton began discussions with Tectons creditors to explore the feasibility of and the potential for a pre-negotiated Chapter 11 plan of reorganization that would afford all the stakeholders an opportunity for some recovery of their claim, if not all.  Upon receiving consensus among the Tectons creditors, the Company filed a pre-negotiated Plan of Reorganization with its Chapter 11 bankruptcy petition on February 2, 2012 in the United States Bankruptcy Court, Middle District of Florida (Case no. 8:12-bk-01564-KRM).  Unfortunately, the US Trustee filed a Motion to Dismiss Case or Alternatively a Motion to Convert Case to Chapter 7.  After discussions with the Trustee, and with the intent to preserve any existing shareholder value, the Company consented to the dismissal and the bankruptcy case was subsequently dismissed on order of the Court on April 2, 2012.  ITEM 1A. RISK FACTORS  Not applicable.  ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCCEDS  We have not made any previously unreported sales for the three months ended October 31, 2010.   ITEM 3. DEFAULTS UPON SENIOR SECURITIES  None.  ITEM 4. MINE SAFETY DISCLOSURES  None.  ITEM 5. OTHER INFORMATION  On January 14, 2013, Mr. Eldred, believing it to be in the best interest of the Company to bring on additional board members and officers, pursuant to Sections 78.335(5) and the Bylaws, appointed Carl Dilley and Christine Zitman as Directors, to hold said director position until the next shareholder meeting, and Christine Zitman as Secretary/Treasurer, to hold said officer positions until removed by the Board, resignation, or death. Micah Eldred remains as Director, Chairman of the Board, President and Chief Executive Officer.


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ITEM 6. EXHIBITS  Exhibit NumberExhibit Description31.1Certification of the Chief Executive Officer and Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 200232.1Certification of Chief Executive Officer and Chief Financial Officer pursuant to18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002


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SIGNATURES  In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.   Tecton Corporation(Registrant)Date: February 22, 2013/s/ Christine ZitmanChristine ZitmanDirector, Principal Accounting Officer, Secretary, Treasurer 
(Authorized Officer and Chief Financial Officer)


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Exhibit 31.1  CERTIFICATION PURSUANT TO RULES 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED  I, Micah Eldred, as Chief Executive officer, and Christine Zitman, as Chief Financial Officer, of Tecton Corporation, certifies that:1.I have reviewed this quarterly report on Form 10-Q of Tecton Corporation;2Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;4.The registrants other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:a)Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;b)Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;c)Evaluated the effectiveness of the registrants disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; andd)Disclosed in this report any change in the registrants internal control over financial reporting that occurred during the registrants fourth fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrants internal control over financial reporting; and5.The registrants other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrants auditors and the audit committee of registrants board of directors:a)All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrants ability to record, process, summarize and report financial information; andb)Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrants internal control over financial reporting.  Date: February 22, 2013  /s/ Micah Eldred Micah Eldred Chief Executive Officer  /s/  Christine ZitmanChristine Zitman,Chief Financial Officer


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Exhibit 32.1  CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350   In connection with the Tecton Corporation (the registrant) on Form 10-Q for the period ended October 31, 2010, as filed with the Securities and Exchange Commission on the date hereof (the report), I, Micah Eldred, Chief Executive Officer of the registrant, and Christine Zitman, Chief Financial Officer of the registrant, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that to my knowledge:  (1) The report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and  (2) The information contained in the report fairly presents, in all material respects, the financial condition and results of operations of the registrant.  Date: February 22, 2013  /s/ Micah Eldred Micah Eldred Chief Executive Officer  /s/  Christine ZitmanChristine Zitman,Chief Financial Officer


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