UNITED
STATES


SECURITIES
AND EXCHANGE COMMISSION


WASHINGTON,
D.C. 20549


_______________




FORM
10-Q


_______________




x
              QUARTERLY
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934




For
the quarterly period ended April 30, 2009




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





For the transition period from
______to______.




HENYA
FOOD CORP.


(Exact
name of registrant as specified in Charter




Delaware
              
              333-142658
              
              74-3191757(State
      or other jurisdiction of
                incorporation
      or organization)
              
              (Commission
      File No.)
              
              (IRS
      Employee Identification No.)





26
Kendall St., New Haven, Connecticut  06512


(Address
of Principal Executive Offices)


_______________




(905)
709-4775


(Issuer
Telephone number)


_______________




(Former
Name or Former Address if Changed Since Last Report)




Check
whether the issuer (1) has filed all reports required to be filed by Section 13
or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter
period that the issuer was required to file such reports), and (2)has been
subject to such filing requirements for the past 90 days. Yes x  No o




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




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 Exchange Act. Yes o  No x




State the
number of shares outstanding of each of the issuer’s classes of common equity,
as of June 19, 2009: 39,542,508 shares of common stock.

















HENYA
FOOD CORP




FORM
10-Q




April
30, 2009




TABLE
OF CONTENTS







PART
I-- FINANCIAL INFORMATION





Item
      1.
            Financial
      Statements
            F-1Item
      2.
            Management’s
      Discussion and Analysis of Financial Condition and Results of
      Operations
            1Item
      3.
            Quantitative
      and Qualitative Disclosures About Market Risk
            4Item
      4T
            Control
      and Procedures
            4




PART
II-- OTHER INFORMATION




Item
      1
            Legal
      Proceedings
            5Item
      1A
            Risk
      Factors
            5Item
      2.
            Unregistered
      Sales of Equity Securities and Use of Proceeds
            5Item
      3.
            Defaults
      Upon Senior Securities
            5Item
      4.
            Submission
      of Matters to a Vote of Security Holders
            5Item
      5.
            Other
      Information
            5Item
      6.
            Exhibits
      and Reports on Form 8-K
            5




SIGNATURE














HENYA
FOOD CORP




FORM
10-Q




April
30, 2009




INDEX
TO FINANCIAL STATEMENTS







PageBalance
      Sheets as of 30 April 2009 (Unaudited) and 31 October 2008
      (Audited)
            F-2Statements
      of Operations for the Six Months Ended 30 April 2009 (Unaudited), Six
      Months Ended 30 April 2008 (Unaudited), Three Months Ended 30 April
      2009 (Unaudited), Three Months Ended 30 April 2008 (Unaudited) and for the
      period from inception, 20 September 2006 to 30 April 2009
      (Unaudited)
            F-3
      - F-4Statements
      of Cash Flows for the Six Months Ended 30 April 2009 (Unaudited), Six
      Months Ended 30 April 2008 (Unaudited) and for the period from
      inception, 20 September 2006 to 30 April 2009
      (Unaudited)
            F-5Notes
      to the Financial Statements (Unaudited)
            F-6
      - F-10






F-1














HENYA FOOD CORP.


(A
Development Stage Company)


BALANCE
SHEETS


Unaudited


AS AT




30 April
                      2009
                      (Unaudited)
                    
                    
                    31 October
                      2008
                      (Audited)ASSETSCURRENT
      ASSETSCash
                    
                    $
                    172
                    
                    
                    $
                    254Accounts
      receivable due from related parties
                    
                    
                    7,344
                    
                    
                    
                    542,060Prepaid
      expenses
                    
                    
                    7,588
                    
                    
                    
                    7,588TOTAL
      CURRENT ASSETS
                    
                    
                    15,104
                    
                    
                    
                    549,902TOTAL
      ASSETS
                    
                    $
                    15,104
                    
                    
                    $
                    549,902LIABILITIES
      AND STOCKHOLDERS' DEFICITCURRENT
      LIABILITIESAccounts
      payable
                    
                    $
                    75,216
                    
                    
                    $
                    65,328Accrued
      liabilities
                    
                    
                    250,000
                    
                    
                    
                    450,000Loans
      payable
                    
                    
                    59,375
                    
                    
                    
                    53,125TOTAL
      CURRENT LIABILITIES
                    
                    
                    384,591
                    
                    
                    
                    568,453TOTAL
      LIABILITIES
                    
                    
                    384,591
                    
                    
                    
                    568,453STOCKHOLDERS' DEFICITCapital stock
                    
                    
                    39,543
                    
                    
                    
                    39,543Additional paid-in capital
                    
                    
                    387,741
                    
                    
                    
                    157,741Notes
      receivable from stock issued
                    
                    
                    (33,734
                    )
                    
                    
                    (32,854
                    )Deficit accumulated during the development stage
                    
                    
                    (763,037
                    )
                    
                    
                    (182,981
                    )TOTAL
      STOCKHOLDERS' DEFICIT
                    
                    
                    (369,487
                    )
                    
                    
                    (18,551
                    )TOTAL
      LIABILITIES AND STOCKHOLDERS' DEFICIT
                    
                    $
                    15,104
                    
                    
                    $
                    549,902




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







F-2











HENYA
FOOD CORP.


(A
Development Stage Company)


STATEMENTS
OF OPERATIONS


Unaudited





For
      the
                    Six
      Months Ended
                    30 April
      2009
                    (Unaudited)
                  
                  
                  For
      the
                    Six
      Months Ended
                    30 April
      2008
                    (Unaudited)REVENUECommission
      income from related companies
                  
                  $
                  72,029
                  
                  
                  $
                  251,146Interest
      on notes receivable from shareholders
                  
                  
                  880
                  
                  
                  
                  88072,909
                  
                  
                  
                  252,026EXPENSESOfficers
      and directors fees
                  
                  
                  30,000
                  
                  
                  
                  60,000Rent
      paid to a related company
                  
                  
                  4,500
                  
                  
                  
                  9,000Interest
      and bank charges
                  
                  
                  8,162
                  
                  
                  
                  12,822Overhead
      paid to a related party
                  
                  
                  57,623
                  
                  
                  
                  62,785General
      and administrative
                  
                  
                  4,146
                  
                  
                  
                  1,650Professional
      fees
                  
                  
                  16,102
                  
                  
                  
                  25,000Bad
      debts on accounts receivable due from related
      parties
                  
                  
                  532,432
                  
                  
                  
                  -652,965
                  
                  
                  
                  171,257NET
      (LOSS) EARNINGS
                  
                  $
                  (580,056
                  )
                  
                  $
                  80,769(LOSS)
      EARNINGS PER WEIGHTED NUMBER OF SHARES OUTSTANDING - BASIC AND
      DILUTED
                  
                  $
                  (0.01
                  )
                  
                  $
                  0.00WEIGHTED
      AVERAGE NUMBER OF SHARES OUTSTANDING - BASIC AND
    DILUTED
                  
                  
                  39,542,508
                  
                  
                  
                  39,483,684





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






F-3











HENYA
FOOD CORP.


(A
Development Stage Company)


STATEMENTS
OF OPERATIONS


Unaudited





For
      the
                    Three
      Months Ended
                    30 April
      2009
                    (Unaudited)
                  
                  
                  For
      the
                    Three
      Months Ended
                    30 April
      2008
                    (Unaudited)
                  
                  
                  For
      the Period
                    from
      Inception, 20 September 2006 to
                    30 April
      2009
                    (Unaudited)REVENUECommission
      income from related companies
                  
                  $
                  -
                  
                  
                  $
                  135,140
                  
                  
                  $
                  911,236Interest
      on notes receivable from shareholders
                  
                  
                  440
                  
                  
                  
                  440
                  
                  
                  
                  5,040440
                  
                  
                  
                  135,580
                  
                  
                  
                  916,276EXPENSESOfficers
      and directors fees
                  
                  
                  -
                  
                  
                  
                  30,000
                  
                  
                  
                  480,000Rent
      paid to a related company
                  
                  
                  -
                  
                  
                  
                  4,500
                  
                  
                  
                  40,500Interest
      and bank charges
                  
                  
                  4,893
                  
                  
                  
                  6,434
                  
                  
                  
                  38,494Overhead paid to a related party
                  
                  
                  -
                  
                  
                  
                  33,785
                  
                  
                  
                  323,748Severance expense
                  
                  
                  -
                  
                  
                  
                  -
                  
                  
                  
                  171,840General and administrative
                  
                  
                  2,112
                  
                  
                  
                  -
                  
                  
                  
                  7,997Professional fees
                  
                  
                  2,500
                  
                  
                  
                  24,150
                  
                  
                  
                  74,302Consulting
      expenses paid with common stock
                  
                  
                  -
                  
                  
                  
                  -
                  
                  
                  
                  10,000Bad
      debts on accounts receivable due from related
      parties
                  
                  
                  532,432
                  
                  
                  
                  -
                  
                  
                  
                  532,432541,937
                  
                  
                  
                  98,869
                  
                  
                  
                  1,679,313NET
      (LOSS) EARNINGS
                  
                  $
                  (541,497
                  )
                  
                  $
                  36,711
                  
                  
                  $
                  (763,037
                  )(LOSS)
      EARNINGS PER WEIGHTED NUMBER OF SHARES OUTSTANDING - BASIC AND
      DILUTED
                  
                  $
                  (0.01
                  )
                  
                  $
                  0.00
                  
                  
                  $
                  (0.02
                  )WEIGHTED
      AVERAGE NUMBER OF SHARES OUTSTANDING - BASIC AND
    DILUTED
                  
                  
                  39,542,508
                  
                  
                  
                  39,483,684
                  
                  
                  
                  44,030,417





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






F-4







HENYA
FOOD CORP.


(A
Development Stage Company)


STATEMENTS
OF CASH FLOWS


Unaudited




For
      the Six Months Ended 30 April 2009
                        (Unaudited)
                      
                      
                      For
      the Six Months Ended 30 April 2008
                        (Unaudited)
                      
                      
                      For
      the Period from Inception, 20 September 2006 to 30 April
      2009
                        (Unaudited)CASH
      FLOWS FROM OPERATING ACTIVITIESNet
      (loss) earnings
                      
                      $
                      (580,056
                      )
                      
                      $
                      80,769
                      
                      
                      $
                      (763,037
                      )Adjustment
      to reconcile net earnings to net cash used in operating
      activitiesIssuance
      of common stock for services
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      10,000Officers
      accrued fees forgiven
                      
                      
                      230,000
                      
                      
                      
                      -
                      
                      
                      
                      337,600Interest
      on notes receivable from stock issued
                      
                      
                      (880
                      )
                      
                      
                      (880
                      )
                      
                      
                      (4,400
                      )Interest
      accrued on loans payable
                      
                      
                      6,250
                      
                      
                      
                      12,500
                      
                      
                      
                      29,375Changes
      in operating assets and liabilities:Accounts
      receivable due from related parties
                      
                      
                      534,716
                      
                      
                      
                      (188,878
                      )
                      
                      
                      (7,344
                      )Accounts
      payable
                      
                      
                      9,888
                      
                      
                      
                      15,367
                      
                      
                      
                      75,216Accrued
      liabilities
                      
                      
                      (200,000
                      )
                      
                      
                      80,000
                      
                      
                      
                      250,000Prepaid
      expenses
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      (7,588
                      )CASH
      FLOWS USED IN OPERATING ACTIVITIES
                      
                      
                      (82
                      )
                      
                      
                      (1,122
                      )
                      
                      
                      (80,178
                      )CASH
      FLOWS FROM FINANCING ACTIVITIESLoans
      payable
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      80,000Proceeds
      from common stock issued
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      150,350Proceeds
      from common stock to be issued
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -Deferred
      offering costs
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      (150,000
                      )CASH
      FLOWS PROVIDED BY FINANCING ACTIVITIES
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      80,350NET
      (DECREASE) INCREASE IN CASH
                      
                      
                      (82
                      )
                      
                      
                      (1,122
                      )
                      
                      
                      172CASH,
      BEGINNING OF PERIOD
                      
                      
                      254
                      
                      
                      
                      2,188
                      
                      
                      
                      -CASH,
      END OF PERIOD
                      
                      $
                      172
                      
                      
                      $
                      1,066
                      
                      
                      $
                      172


NON
      CASH INVESTING AND FINANCING ACTIVITIES:Issuance
      of common stock to settle a loan payable
                  
                  $
                  -
                  
                  
                  $
                  -
                  
                  
                  $
                  50,000





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







F-5











HENYA
FOOD CORP.


(A
Development Stage Company)


NOTES
TO THE FINANCIAL STATEMENTS


Unaudited


30
APRIL 2009




1.  NATURE OF
OPERATIONS





Henya
Food Corp. ("the Company") was incorporated on 20 September 2006 in the State of
Delaware. The Company acts as a sales representative to broker kosher, natural
and organic food products to retailers and distributors throughout Canada and to
kosher retailers and distributors in the United States, Israel, Europe and
Australia.




2. 
BASIS OF PRESENTATION




The
Company has earned limited revenues from limited principal operations and
accordingly, the Company's activities have been accounted for as those of a
"Development Stage Enterprise" as set forth in Statement of Financial Accounting
Standards (“SFAS”) No. 7, Accounting and Reporting by
Development Stage Enterprises (“SFAS No. 7 “). Among the disclosures
required by SFAS No. 7 are that the Company's financial statements be identified
as those of a development stage company, and that the statements of operation,
stockholders' equity and cash flows disclose activity since the date of the
Company's inception.




The
accompanying unaudited interim financial statements have been prepared in
accordance with accounting principles generally accepted in the United States of
America for interim financial information and with the instructions to Form 10-Q
and article 10 of Regulation S-X. Accordingly, they do not include all of the
information and footnotes required by generally accepted accounting principles
for complete financial statements. In the opinion of management, all adjustments
(consisting of normal recurring accruals) considered necessary for a fair
presentation have been included. Operating results for the six month period
ended 30 April 2009 are not necessarily indicative of the results that may be
expected for the year ending 31 October 2009. For further information, refer to
the financial statements and footnotes thereto included in the Company’s annual
report on Form 10-K for the year ended 31 October 2008.




3. 
GOING
CONCERN




The
Company's financial statements are presented on a going concern basis, which
contemplates the realization of assets and satisfaction of liabilities in the
normal course of business. The Company has experienced losses from operations
since inception in the amount of $763,037 and has used cash flows from
operations since inception in the amount of $80,178 that raise substantial doubt
as to its ability to continue as a going concern.




The
Company's ability to continue as a going concern is contingent upon its ability
to obtain the financing and strategic alliances necessary to attain profitable
operations. Management is pursuing various sources of financing and intends to
raise equity financing through a private placement with a private group of
investors in the near future.  In the event the Company is not able to
raise the necessary equity financing from private investors, the shareholders
intend to finance the Company by way of shareholder loans, as needed, until
profitable operations are attained.




The
financial statements do not include any adjustments to reflect the possible
future effects on the recoverability and classification of assets or the amounts
and classification of liabilities that may result from the possible inability of
the Company to continue as a going concern.





F-6














HENYA
FOOD CORP.


(A
Development Stage Company)


NOTES
TO THE FINANCIAL STATEMENTS


Unaudited


30
APRIL 2009





4.  RECENT ACCOUNTING
PRONOUNCEMENTS





In
December 2007, the FASB issued SFAS No. 141 (R), Business Combinations ("SFAS
141R"). SFAS 141R establishes principles and requirements for how the acquirer
of a business recognizes and measures in its financial statements the
identifiable assets acquired, the liabilities assumed, and any noncontrolling
interest in the acquiree. SFAS 141R also provides guidance for recognizing and
measuring the goodwill acquired in the business combination and determines what
information to disclose to enable users of the financial statements to evaluate
the nature and financial effects of the business combination. The guidance will
become effective as of the beginning of the Company’s fiscal year beginning
after December 15, 2008. Management believes the adoption of this pronouncement
will not have a material impact on the Company's consolidated financial
statements.





In
December 2007, the FASB issued SFAS No. 160, Noncontrolling Interests in
Consolidated Financial Statements—an amendment of ARB No. 51 ("SFAS 160"). SFAS
160 establishes accounting and reporting standards for the noncontrolling
interest in a subsidiary and for the deconsolidation of a subsidiary. The
guidance will become effective as of the beginning of the Company’s fiscal year
beginning after December 15, 2008. Management believes the adoption of this
pronouncement will not have a material impact on the Company's consolidated
financial statements.





In
February 2008, FASB issued FASB Staff Position (“FSP”) on SFAS No. 140-3,
Accounting for Transfers of Financial Assets and Repurchase Financing
Transactions (“FSP SFAS 140-3”). The objective of this FSP is to provide
guidance on accounting for a transfer of a financial asset and a repurchase
financing. This FSP presumes that an initial transfer of a financial asset and a
repurchase financing are considered part of the same arrangement (linked
transaction) under SFAS No. 140, “Accounting for Transfers and Servicing of
Financial Assets and Extinguishments of Liabilities” ("SFAS 140"). However, if
certain criteria are met, the initial transfer and repurchase financing shall
not be evaluated as a linked transaction and shall be evaluated separately under
SFAS No. 140. FSP SFAS 140-3 is effective for financial statements issued for
fiscal years beginning after November 15, 2008, and interim periods within these
fiscal years. Earlier application is not permitted. The Company is currently
reviewing the effect, if any; the proposed guidance will have on its financial
statements.





In
February 2008, FASB issued FSP SFAS No. 157-1, Application of FASB Statement No.
157 to FASB Statement No. 13 and Other Accounting Pronouncements That Address
Fair Value Measurements for Purposes of Lease Classification or Measurement
under Statement 13 (“FSP SFAS 157-1”). FSP SFAS 157-1 amends SFAS 157 to exclude
FASB Statement No. 13, Accounting for Leases, and other accounting
pronouncements that address fair value measurements for purposes of lease
classification or measurement under FASB Statement No. 13. However, this scope
exception does not apply to assets acquired and liabilities assumed in a
business combination that are required to be measured at fair value under FASB
Statement No. 141, “Business Combinations”, or FASB Statement No. 141 (revised
2007), "Business Combinations", regardless of whether those assets and
liabilities are related to leases. FSP SFAS 157-1 is effective upon the initial
adoption of SFAS 157.





In
February 2008, FASB issued FSP SFAS No. 157-2, Effective date of FASB Statement
No. 157 (“FSP SFAS 157-2”). FSP SFAS 157-2 delays the effective date of SFAS No.
157, Fair Value Measurement to fiscal years beginning after November 15, 2008,
and interim periods within those fiscal years.





In March 2008, FASB issued SFAS 161,
Disclosures about Derivative Instruments and Hedging Activities - an amendment
of FASB Statement No. 133 ("SFAS 161"). SFAS 161 changes the disclosure
requirements for derivative instruments and hedging activities. Entities are
required to provide enhanced disclosures about (a) how and why an entity uses
derivative instruments, (b) how derivative instruments and related hedged items
are accounted for under Statement 133 and its related interpretations, and (c)
how derivative instruments and related hedged items affect an entity's financial
position, financial performance, and cash flows. SFAS 161 is effective for
fiscal years and interim periods beginning after November 15, 2008. The Company
is currently assessing the potential impact that the adoption of SFAS 161 could
have on its financial statements.




F-7

















HENYA
FOOD CORP.


(A
Development Stage Company)


NOTES
TO THE FINANCIAL STATEMENTS


Unaudited


30
APRIL 2009




5. 
CAPITAL STOCK




Authorized110,000,000
            
            common
      shares, $0.001 par value10,000,000
            
            preferred
      shares, $0.001 par value30 April
              2009
              (Unaudited)
            31
      October
              2008
              (Audited)Issued39,542,508
            
            common
      shares
            $39,543
            $39,543




On 20
September 2006 the Company issued 40,000,000 and 10,000,000 common shares to the
founders of the corporation for consideration of notes receivable and services
rendered respectively. The notes bear interest at 6% per annum and are due
on demand.  The notes receivable from the common stock issued are
presented as a reduction of stockholders’ equity in the Statement of Changes in
Stockholders’ Deficiency.  The stock issued for consulting services
have been valued at the fair market value of the services received by the
Company of $10,000 and are reported in the Statement of Operations under
consulting.  The fair value of services received is the amount that
these individuals have billed to the Company which is based on hourly rates that
these individuals normally charge in providing similar services.





In
October 2006, the Company received proceeds of $67,965 related to common shares
to be issued subsequent to the year end. Offering costs have been recorded as a
reduction of these proceeds bringing the net value of shares to be issued to
Nil. In December 2006, the Company issued 67,965 common shares to these
individuals and related parties.




In
December 2006, the Company issued 82,385 common shares to various individuals
and related parties for proceeds of $82,385. Of this amount $82,035 was used to
pay for deferred offering costs incurred.





In
October 2007, the Company bought back and cancelled 10,666,666 common shares for
the amount issued of $10,666.





In August
2008, the Company issued 58,824 common shares as settlement for $50,000 of a
loan payable to a shareholder.





In April
2009, the Company’s Board of Directors approved a 1000:1 reverse stock split.
These interim financial statements have not been updated for this reverse split
as the Company has not received authorization from the Financial Industry
Regulatory Authority for this Reverse Split as of the date of filing of these
interim financial statements.




6. 
RELATED PARTY TRANSACTIONS





Related
party transactions are in the normal course of operations and are recorded at
amounts established and agreed between the related parties. Related party
transactions not disclosed elsewhere in these financial statements are as
follows:




During
the six months ended 30 April 2009, the Company received commission income from
related companies controlled by directors totaling $72,029 (six months ended 30
April 2008 - $251,146).




During
the six months ended 30 April 2009, the Company accrued fees for the officers
and directors totaling $30,000 (six months ended 30 April 2008 -
$60,000).





During
the six months ended 30 April 2009, the Company paid rent to a company
controlled by the directors of the Company totaling $4,500 (six months ended 30
April 2008 - $9,000).





During
the six months ended 30 April 2009, the Company paid $57,623 (six months ended
30 April 2008 - $62,785) for overhead expenses incurred on behalf of the
Company.  This amount is from the Company’s agreement where it will
pay as overhead, 80% of its revenues to the related company (for the three
months ended 31 January 2008, the agreement was to pay overhead expenses at 25%
of revenues 2008). This allows the Company the use of the personnel and office
equipment including phone, fax and other office equipment as
needed.






F-8











HENYA
FOOD CORP.


(A
Development Stage Company)


NOTES
TO THE FINANCIAL STATEMENTS


Unaudited


30
APRIL 2009





6. 
RELATED PARTY TRANSACTIONS (continued)





Effective
February 1, 2009, Foodfest International 2000 Inc. (“Foodfest”), a company
controlled by the directors, with the consent of the Company, has discontinued
the commission agreement.





Effective
February 1, 2009, the officers and directors agreed to forgive the payment of
$480,000 of accrued management fees which was owed to them and to cancel the
existing management agreements. No new agreements have been entered
into.





Effective
February 1, 2009, the Company, with the consent of its related landlord, a
company controlled by the directors, cancelled the existing rental agreement. No
new rental agreement has been entered into.





Effective
February 1, 2009, the Company, with the consent of a related party, a company
controlled by the directors, has cancelled the overhead agreement. No new
agreement has been entered into.





On
February 1, 2009, the Company has forgiven $532,432 which was owed by a related
party controlled by the directors due to the inability of the related party to
repay the amount.





7.  ECONOMIC
DEPENDENCE





The
Company has brokered sales for a number of food retailers to earn commissions.
Agreements are in place with a number of retailers, related to the Company by
virtue of being controlled by directors of the Company. Of the $72,029 in
brokerage fees earned in the six months ended 30 April 2009, all $72,029 was
from Foodfest International 2000 Inc. (“Foodfest”) (For the six months ended 30
April 2008 - Of the $251,146 in brokerage fees earned in the period, all
$251,146 was from Foodfest) which is one of the related companies.





8.  LOAN
PAYABLE




In August
2008, the Company borrowed $50,000 from Marvin Silver, a shareholder of the
company, to finance operations. The loan is unsecured, bears interest at an
effective rate of 25% and matures in one year (August 2009).





9.  SUPPLEMENTAL
CASH FLOW INFORMATION




During
the six months ended 30 April 2009 the Company paid expenses as
follows:




2009
                        
                        
                        2008Income taxes
                        
                        $
                        -
                        
                        
                        $
                        -Interest
                        
                        $
                        -
                        
                        
                        $
                        -





F-9







HENYA
FOOD CORP.


(A
Development Stage Company)


NOTES
TO THE FINANCIAL STATEMENTS


Unaudited


30
APRIL 2009





9.  COMMITMENTS





On 21
January 2008, the Company entered into a settlement agreement with a former
shareholder of the company whereby, in exchange for the return of 10,666,666
shares on 31 October, 2007, the Company agreed to pay $200,000 to the former
shareholder with the following terms;





1)      
This amount is payable one day following a restriction period of one year
from the date the Company’s common stock begins to trade publicly. The funds
will be raised by issuing new common shares in a private placement. As security
for this transaction, the Company has placed 3,000,000 shares of its common
stock in Escrow with a law firm. $200,000 has been accrued for this as severance
expense. The expense has been netted against amounts forgiven by the shareholder
as part of the settlement.





2)        Within
five business days of the Company receiving funds totaling $3,500,000 from a
private placement, the Company will pay a total of $50,000 in final settlement
of all obligations owed to the former shareholder. If the Company does not
receive the funds from a private placement before the end of the restriction
period stated in #1 above, interest at a rate of 5% per annum will accrue on the
outstanding balance from the end of the restriction
period.  Additionally, if the Company does not receive the funds from
a private placement before the end of the restriction period stated in #1 above,
an amount of the shares held in Escrow valued at $50,000 shall be delivered to
the shareholder. $50,000 of accrued management fees remains payable in relation
to this.





F-10











Item
2.     Management’s Discussion and Analysis
or Plan of Operation




Caution Regarding
Forward-Looking Information





Certain
statements contained herein, including, without limitation, statements
containing the words “believes”, “anticipates”, “expects” and words of similar
import, constitute forward-looking statements. Such forward-looking statements
involve known and unknown risks, uncertainties and other factors that may cause
the actual results, performance or achievements of the Company, or industry
results, to be materially different from any future results, performance or
achievements expressed or implied by such forward-looking
statements.





Such
factors include, among others, the following: international, national and local
general economic and market conditions: demographic changes; the ability of the
Company to sustain, manage or forecast its growth; the ability of the Company to
successfully make and integrate acquisitions; raw material costs and
availability; new product development and introduction; existing government
regulations and changes in, or the failure to comply with, government
regulations; adverse publicity; competition; the loss of significant customers
or suppliers; fluctuations and difficulty in forecasting operating results;
changes in business strategy or development plans; business disruptions; the
ability to attract and retain qualified personnel; the ability to protect
technology; and other factors referenced in this and previous
filings.





Business
Overview





Henya was
incorporated on September 20, 2006 under the laws of the State of Delaware. We
were originally formed to engage in any lawful corporate undertaking, including,
but not limited to, selected mergers and acquisitions and helping food
distributors and food processors expand their sales growth. We do not intend to
undertake a reverse merger nor pursue any acquisition which involves a change in
control.  We specialize in Kosher, Natural and Organic foods. We are a
multi-faceted products broker, committed to helping Producers, Wholesalers and
retailers improve their sales and return on investment.





Until
February 1, 2009, Henya represented products to a variety of prospective
buyers.  In particular, products represented included: smoked salmon;
salsa; condiments; meat alternatives (i.e. vegetarian, chicken and beef
products); kosher grocery products (i.e. pizza, tea, confectionary
etc.).  On February 1, 2009, Henya’s commission agreement with a
related party was cancelled and the Company does not currently have any
customers.





RESULTS OF OPERATIONS FOR
THE SIX AND THREE MONTHS ENDED APRIL 30, 2009 COMPARED TO THE SIX AND THREE
MONTHS ENDED APRIL 30, 2008


The
following table presents the results of operations for the three months ended
April 30, 2009 as compared to the three months ended April 30, 2008. The
discussion following the table is based on these results.




For
      the
                        Three
      Months Ended
                        30 April
      2009
                        (Unaudited)
                      
                      
                      For
      the
                        Three
      Months Ended
                        30 April
      2008
                        (Unaudited)REVENUECommission
      income from related companies
                      
                      $
                      -
                      
                      
                      $
                      135,140Interest
      on notes receivable from shareholders
                      
                      
                      440
                      
                      
                      
                      440440
                      
                      
                      
                      135,580EXPENSESOfficers
      and directors fees
                      
                      
                      -
                      
                      
                      
                      30,000Rent
      paid to a related company
                      
                      
                      -
                      
                      
                      
                      4,500Interest
      and bank charges
                      
                      
                      4,893
                      
                      
                      
                      6,434Overhead paid to a related party
                      
                      
                      -
                      
                      
                      
                      33,785General and administrative
                      
                      
                      2,112
                      
                      
                      
                      -Professional fees
                      
                      
                      2,500
                      
                      
                      
                      24,150Bad
      debts
                      
                      
                      532,432
                      
                      
                      
                      -541,937
                      
                      
                      
                      98,869NET
      (LOSS) EARNINGS
                      
                      $
                      (541,497
                      )
                      
                      $
                      36,711(LOSS)
      EARNINGS PER WEIGHTED NUMBER OF SHARES OUTSTANDING - BASIC AND
      DILUTED
                      
                      $
                      (0.01
                      )
                      
                      $
                      0.00WEIGHTED
      AVERAGE NUMBER OF SHARES OUTSTANDING - BASIC AND
    DILUTED
                      
                      
                      39,542,508
                      
                      
                      
                      39,483,684






-1-











Total
Revenues





We had
revenues of $440 for the three months ended April 30, 2009 and $135,580 for the
three months ended April 30, 2008.   The decrease was primarily
due to the current economic conditions where it became necessary to cancel our
commission agreement with related third parties for the three months ended April
30, 2009 whereas we had agreements to charge 5.0% for the three months ended
April 30, 2008.





Expenses





Total
expenses for the three months ended April 30, 2009 were $541,937 as compared to
$98,869 for the period ended April 30, 2008. The increase in expenses was due
primarily to a bad debt provision of 532,432 compared to a bad debt provision of
$nil for the three months ended April 30, 2008.





Net
(Loss) Earnings





Net
(loss) earnings were $(541,497) for the three months ended April 30, 2009,
compared to $36,711 for the period ended April 30, 2008.




The
following table presents the results of operations for the six months ended
April 30, 2009 as compared to the six months ended April 30, 2008. The
discussion following the table is based on these results.





For
      the
                    Six
      Months Ended
                    30 April
      2009
                    (Unaudited)
                  
                  
                  For
      the
                    Six
      Months Ended
                    30 April
      2008
                    (Unaudited)REVENUECommission
      income from related companies
                  
                  $
                  72,029
                  
                  
                  $
                  251,146Interest
      on notes receivable from shareholders
                  
                  
                  880
                  
                  
                  
                  88072,909
                  
                  
                  
                  252,026EXPENSESOfficers
      and directors fees
                  
                  
                  30,000
                  
                  
                  
                  60,000Rent
      paid to a related company
                  
                  
                  4,500
                  
                  
                  
                  9,000Interest
      and bank charges
                  
                  
                  8,162
                  
                  
                  
                  12,822Overhead
      paid to a related party
                  
                  
                  57,623
                  
                  
                  
                  62,785General
      and administrative
                  
                  
                  4,146
                  
                  
                  
                  1,650Professional
      fees
                  
                  
                  16,102
                  
                  
                  
                  25,000Bad
      debts expense
                  
                  
                  532,432
                  
                  
                  
                  -652,965
                  
                  
                  
                  171,257NET
      (LOSS) EARNINGS
                  
                  $
                  (580,056
                  )
                  
                  $
                  80,769(LOSS)
      EARNINGS PER WEIGHTED NUMBER OF SHARES OUTSTANDING - BASIC AND
      DILUTED
                  
                  $
                  (0.01
                  )
                  
                  $
                  0.00WEIGHTED
      AVERAGE NUMBER OF SHARES OUTSTANDING - BASIC AND
    DILUTED
                  
                  
                  39,542,508
                  
                  
                  
                  39,483,684








Total
Revenues





We had
revenues of $72,909 for the six months ended April 30, 2009 and $252,026 for the
six months ended April 30, 2008.   The decrease was primarily due
to the current economic conditions where it became necessary to cancel our
commission agreements with related third parties in the second quarter of the
six month period ended April 30, 2009 whereas we had agreements to charge 5.0%
commissions for the six months ended April 30, 2008.








-2-
















Expenses





Total
expenses for the six months ended April 30, 2009 were $652,965 as compared to
$171,257 for the six months ended April 30, 2008. The increase in expenses was
due primarily to a bad debt provision of 532,432 compared to a bad debt
provision of $nil for the six months ended April 30, 2008.





Net
(Loss) Earnings





Net
(loss) earnings were $(580,056) for the six months ended April 30, 2009,
compared to $80,769 for the six months ended April 30, 2008.




Capital Resources and
Liquidity




As of
April 30, 2009, we had working capital of approximately $(369,487) [April 2008 –
(38,027)]. It is the intent of management and significant stockholders, if
necessary, to provide sufficient working capital necessary to support and
preserve the viability of the corporate entity. However, there is no legal
obligation for either management or significant stockholders to provide
additional future funding.





As
set forth in the notes to the financial statements, our independent auditors
have expressed substantial doubt about our ability to continue as a going
concern because we have no viable operations or significant assets and we are
dependent upon significant shareholders to provide sufficient working capital to
maintain the solvency of the corporate entity.





We are
still in the process of developing and implementing our business plan and
raising additional capital. As such, we are considered to be a development stage
company. Management believes that actions presently being taken to obtain
additional funding and implement its business plan provide the opportunity for
us to continue as a going concern.




The
Company will attempt to raise additional financing for working capital and to
negotiate new broker agreements. However, completion of our plan of operation is
subject to attaining adequate revenue. We cannot assure investors that adequate
revenues will be generated. Even without significant revenues within the next
twelve months, we still anticipate being able to continue with our present
activities, but we may require financing to potentially achieve our goals of
profit, revenue and growth.




We
anticipate that our operational as well as general and administrative expenses
for the next twelve months will total $100,000 for the following
expenses:




Trade
      Show Expenses
                
                $
                30,000Web
      Development and Entertainment Costs
                
                $
                20,000Finance
                
                $
                20,000Professional
      Fees
                
                $
                30,000




The
Company has budgeted $30,000 for expenses to attend trade shows in North
America, Europe, and Israel to source new products and meet new principals in
order to facilitate the expansion of the Company’s core
business.   The Company has also allocated $20,000 for web
development to promote its services in addition to an allowance for
entertainment costs associated with new client development.






-3-











During
the six months ended 30 April, 2009, we received commission income from related
companies controlled by our directors totaling $72,029 (30 April 2008
– $251,146). Due to the economic decline and current financial conditions
of the related companies, $532,432 receivable from a related company was written
off to bad debts this period.




We do not
anticipate the purchase or sale of any significant equipment. We also do not
expect any significant changes in the number of employees although depending on
if financing is raised we may add additional representatives. We do not intend
to increase our staff until such time as we can raise the capital or generate
revenues to support the increase in overhead expense. At this time we have not
entered into any agreements or negotiations with a sales and marketing entity to
undertake marketing for us. The foregoing represents our best estimate of our
cash needs based on current planning and business conditions. The exact
allocation, purposes and timing of any monies raised in subsequent private
financings may vary significantly depending upon the exact amount of funds
raised and status of our business plan.




In the
event we are not successful in reaching our initial revenue targets, additional
funds may be required, and we would then not be able to proceed with our
business plan for the development and marketing of our core services. Should
this occur, we would likely seek additional financing to support the continued
operation of our business. We anticipate that depending on market conditions and
our plan of operations, we would incur operating losses in the foreseeable
future. We base this expectation, in part, on the fact that we may not be able
to generate enough gross profit from our consulting services to cover our
operating expenses.





CRITICAL ACCOUNTING
PRONOUNCEMENTS





Our
significant accounting policies are summarized in Note 5 of our financial
statements included in our report on Form 10-K for the year ended October 31,
2008. We prepare our financial statements in conformity with U.S. GAAP, which
requires our management to make estimates and assumptions that affect the
reported amounts of assets and liabilities, disclosure of contingent assets and
liabilities on the date of the financial statements and the reported amounts of
revenues and expenses during the financial reporting period. Since the use of
estimates is an integral component of the financial reporting process, actual
results could differ from those estimates. Some of our accounting policies
require higher degrees of judgment than others in their
application.




Off-Balance Sheet
Arrangements




We do not
have any outstanding derivative financial instruments, off-balance sheet
guarantees, interest rate swap transactions or foreign currency contracts. We do
not engage in trading activities involving non-exchange traded
contracts.




Item
3. Quantitative and Qualitative Disclosures About Market Risk





Not
applicable because we are a smaller reporting company.





Item
4T.  Controls and Procedures





Pursuant
to Rule 13a-15(b) under the Securities Exchange Act of 1934 (“Exchange Act”),
the Company carried out an evaluation, with the participation of the Company’s
management, including the Company’s Chief Executive Officer (“CEO”) and Chief
Accounting Officer (“CAO”) (the Company’s principal financial and accounting
officer), of the effectiveness of the Company’s disclosure controls and
procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of the
end of the period covered by this report. Based upon that evaluation, the
Company’s CEO and CAO concluded that the Company’s disclosure controls and
procedures are effective to ensure that information required to be disclosed by
the Company in the reports that the Company files or submits under the Exchange
Act, is recorded, processed, summarized and reported, within the time periods
specified in the SEC’s rules and forms, and that such information is accumulated
and communicated to the Company’s management, including the Company’s CEO and
CAO, as appropriate, to allow timely decisions regarding required
disclosure.





Changes in internal
controls





There
were no changes in our internal controls over financial reporting that occurred
during the quarter ended January 31, 2009 that has materially affected, or is
reasonably likely to materially affect, our internal control over financial
reporting.






-4-












PART
II - OTHER INFORMATION




Item
1. Legal Proceedings.




Currently
we are not aware of any litigation pending or threatened by or against the
Company.





Item
1A. Risk Factors





None




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




None.




Item
3. Defaults Upon Senior Securities.




None




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




None.




Item
5. Other Information.




None




Item
6. Exhibits and Reports of Form 8-K.




(a)           Exhibits




31.1
Certifications of Chief Executive Officer pursuant to Section 302 of Sarbanes
Oxley Act of 2002




31.2
Certifications of Chief Financial Officer pursuant to Section 302 of
Sarbanes Oxley Act of 2002




32.1
Certifications of Chief Executive Officer pursuant to Section 906 of Sarbanes
Oxley Act of 2002




32.2
Certifications of Chief Financial Officer pursuant to Section 906 of
Sarbanes Oxley Act of 2002




(b)          Reports
of Form 8-K




None.


-5-













SIGNATURES




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




Signature
              Title
              Date/s/
      Henry Ender
              Chief
      Executive Officer
              19
      June, 2009Henry
      Ender/s/
      Fred Farnden
              Chief
      Financial Officer
              19
      June, 2009Fred
      Farnden