----

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| Nevada                    |   | 20-4662814                          |
|-----------------------------------------------|--------|-------------------------------------|
| (State of Incorporationor organization)  |   | (I.R.S. EmployerIdentification No.) |

| Large accelerated filer                             | o      | Accelerated filer         | o      |
|-----------------------------------------------------|--------|---------------------------|--------|
|                                                |   |                      |   |
| Non-accelerated filer                               | o      | Smaller reporting company | x      |
| (Do not check if a smaller reporting company)  |   |                      |   |

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| POLAR WIRELESS Corp.           |
|--------------------------------|
| (A Development Stage Company)  |
|                           |
| CONDENSED FINANCIAL STATEMENTS |
|                           |
| July 31, 2010                  |
|                           |
| Unaudited                      |

| CONDENSED BALANCE SHEETS                                     |   |   | 3      |   |
|--------------------------------------------------------------|--------|--------|--------|--------|
|                                                         |   |   |   |   |
| CONDENSED STATEMENTS OF OPERATIONS                           |   |   | 4      |   |
|                                                         |   |   |   |   |
| CONDENSED STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT) |   |   | 5      |   |
|                                                         |   |   |   |   |
| CONDENSED STATEMENTS OF CASH FLOWS                           |   |   | 6      |   |
|                                                         |   |   |   |   |
| NOTES TO UNAUDITED CONDENSED INTERIM FINANCIAL STATEMENTS    |   |   | 7      |   |

----

| POLAR WIRELESS Corp.          |
|-------------------------------|
| (A Development Stage Company) |
| CONDENSED BALANCE SHEETS      |
| Unaudited                     |

|                                                                                                              |   |          |     |   |           |   |
|-------------------------------------------------------------------------------------------------------------------|--------|---------------|----------|--------|----------------|--------|
|                                                                                                              |   | July 31, 2010 |     |   | April 30, 2010 |   |
|                                                                                                              |   |          |     |   | (Audited)      |   |
| ASSETS                                                                                                            |   |          |     |   |           |   |
|                                                                                                              |   |          |     |   |           |   |
| CURRENT ASSETS                                                                                                    |   |          |     |   |           |   |
| Cash                                                                                                              |   | $             | 122      |   |           | $      | 158 |   |
| TOTAL ASSETS                                                                                                      |   | $             | 122      |   |           | $      | 158 |   |
|                                                                                                              |   |          |     |   |           |   |   |   |
| LIABILITIES AND STOCKHOLDER'S EQUITY (DEFICIT)                                                                    |   |          |     |   |           |   |   |   |
|                                                                                                              |   |          |     |   |           |   |   |   |
| CURRENT  LIABILITIES                                                                                    |   |          |     |   |           |   |   |   |
| Accounts payable and accrued liabilities                                                                          |   | $             | 20,972   |   |           | $      | 19,869 |   |
| Loans from Related Party                                                                                          |   |          | 39,998   |   |           |   | 60,350 |   |
| TOTAL CURRENT LIABILITIES                                                                                         |   | $             | 60,970   |   |           | $      | 80,219 |   |
|                                                                                                              |   |          |     |   |           |   |   |   |
| STOCKHOLDER'S  EQUITY ( DEFICIT )                                                                       |   |          |     |   |           |   |   |   |
| Capital stock                                                                                                     |   |          |     |   |           |   |   |   |
| Authorized                                                                                                        |   |          |     |   |           |   |   |   |
|        10,000,000 Preferred Shares, $0.001 par value, with zero issued and     |   |          |     |   |           |   |   |   |
| outstanding                                                                                                       |   |          |     |   |           |   |   |   |
|       200,000,000 shares of common stock, $0.001 par value,                         |   |          |     |   |           |   |   |   |
| Issued and outstanding                                                                                            |   |          |     |   |           |   |   |   |
|         68,000,000 shares of common stock (189,500,000 on April 30, 2010) |   | $             | 68,000   |   |           | $      | 189,500 |   |
|         Additional Paid in Capital                                        |   |          | (23,723  | )      |           |   | (170,125 | ) |
| Deficit accumulated during the development stage                                                                  |   |          | (105,125 | )      |           |   | (99,436 | ) |
| TOTAL STOCKHOLDER'S EQUITY/(DEFICIT)                                                                              |   | $             | (60,848  | )      |           | $      | (80,061 | ) |
| TOTAL LIABILITIES AND STOCKHOLDER'S EQUITY/(DEFICIT)                                                              |   | $             | 122      |   |           | $      | 158 |   |

----

| POLAR WIRELESS Corp.               |
|------------------------------------|
| (A Development Stage Company)      |
| CONDENSED STATEMENTS OF OPERATIONS |
| Unaudited                          |

|                                                 |   | Threemonths   |        |   | Threemonths   |   |        | Cumulativeresultsfrominception |   |
|------------------------------------------------------|--------|---------------|-------------|--------|---------------|--------|-------------|--------------------------------|--------|
|                                                 |   | ended         |        |   | ended         |   |        | (April 3, 2006) to             |   |
|                                                 |   | July 31, 2010 |        |   | July 31, 2009 |   |        | July 31, 2010                  |   |
| REVENUE                                              |   |          |        |   |          |   |        |                           |   |
|                                                 |   |          |        |   |          |   |        |                           |   |
| Revenues                                             |   | $             | -           |   |          | $      | -           |                           |   | $ | - |   |
| Total Revenues                                       |   | $             | -           |   |          | $      | -           |                           |   | $ | - |   |
|                                                 |   |          |        |   |          |   |        |                           |   |   |   |   |
| EXPENSES                                             |   |          |        |   |          |   |        |                           |   |   |   |   |
|                                                 |   |          |        |   |          |   |        |                           |   |   |   |   |
| Office and general                                   |   | $             | 1,991       |   |          | $      | 660         |                           |   | $ | 26,283 |   |
| Professional Fees due to a related party             |   |          | 1,500       |   |          |   | 1,500       |                           |   |   | 23,000 |   |
| Professional Fees                                    |   |          | 2,198       |   |          |   | 1,500       |                           |   |   | 55,842 |   |
| Loss before income taxes                             |   | $             | 5,689       |   |          | $      | 3,660       |                           |   | $ | 105,125 |   |
| Provision for Income Taxes                           |   |          | -           |   |          |   | -           |                           |   |   | - |   |
|                                                 |   |          |        |   |          |   |        |                           |   |   |   |   |
|  NET LOSS                                       |   | $             | (5,689      | )      |          | $      | (3,660      | )                              |   | $ | (105,125 | ) |
|                                                 |   |          |        |   |          |   |        |                           |   |   |   |   |
| BASIC AND DILUTED LOSS PER COMMON SHARE              |   | $             | -           |   |          | $      | -           |                           |   |   |   |   |
|                                                 |   |          |        |   |          |   |        |                           |   |   |   |   |
| WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING |   |          | 118,184,783 |   |          |   | 189,500,000 |                           |   |   |   |   |

----

| POLAR WIRELESS Corp.                                      |
|-----------------------------------------------------------|
| (A Development Stage Company)                             |
| CONDENSED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT)    |
| From inception (April 3, 2006) to July 31, 2010 Unaudited |

|                                     |   | Common Stock    |         |   | Additional |   |     | Share   |   |   |   Deficit accumulated |   |   |             |    |
|------------------------------------------|--------|-----------------|--------------|--------|------------|--------|----------|---------|--------|--------|----------------------------|--------|--------|------------------|---------|
|                                     |   | Number          |         |   |       |   |     | Paid-in |   |   |                       |   |   | during the stage |    |   |   |   |
|                                     |   | of  shares |         |   | Amount     |   |     | Capital |   |   | Receivable                 |   |   | development      |    |   | Total |   |
| Balance, Inception April 3, 2006         |   |            | -            |   |       | $      | -        |    |   | $      | -                          |   |   | $                | -       |   |   | $ | - |   |   | $ | - |   |
| Common Stock issued at $0.00005 per      |   |            |         |   |       |   |     |    |   |   |                       |   |   |             |    |   |   |   |   |   |   |   |   |   |
| share on April 26, 2006                  |   |            | 300,000,000  |   |       |   | 300,000  |    |   |   | (285,000                   | )      |   |             | (15,000 | ) |   |   | - |   |   |   | - |   |
| Net loss for the year April 30, 2006     |   |            |         |   |       |   |     |    |   |   |                       |   |   |             |    |   |   |   | (1,279 | ) |   |   | (1,279 | ) |
| Balance, April 30, 2006                  |   |            | 300,000,000  |   |       | $      | 300,000  |    |   | $      | (285,000                   | )      |   | $                | (15,000 | ) |   | $ | (1,279 | ) |   | $ | (1,279 | ) |
| Proceeds from Subscription Receivable    |   |            |         |   |       |   |     |    |   |   |                       | 15,000 |   |             |    |   |   |   |   | 15,000 |   |
| Common Stock issued at $0.00025 per      |   |            |         |   |       |   |     |    |   |   |                       |   |   |             |    |   |   |   |   |   |   |
| share (May 1, 2006 & April 30, 2007) |   |            | 49,500,000   |   |       |   | 49,500   |    |   |   | (37,125                    | )      |   |             |    |   |   |   |   |   |   |   | 12,375 |   |
| Net loss for the year April 30, 2007     |   |            |         |   |       |   |     |    |   |   |                       |   |   |             |    |   |   |   | (8,691 | ) |   |   | (8,691 | ) |
| Balance, April 30, 2007                  |   |            | 349,500,000  |   |       | $      | 349,500  |    |   | $      | (322,125                   | )      |   | $                | -       |   |   | $ | (9,970 | ) |   | $ | 17,405 |   |
| Net loss for the year April 30, 2008     |   |            |         |   |       |   |     |    |   |   |                       |   |   |             |    |   |   |   | (25,000 | ) |   |   | (25,000 | ) |
| Balance, April 30, 2008                  |   |            | 349,500,000  |   |       | $      | 349,500  |    |   | $      | (322,125                   | )      |   | $                | -       |   |   | $ | (34,970 | ) |   | $ | (7,595 | ) |
| Common Stock redeemed at $0.00005        |   |            |         |   |       |   |     |    |   |   |                       |   |   |             |    |   |   |   |   |   |   |   |   |   |
| on March 18, 2009                        |   |            | (160,000,000 | )      |       |   | (160,000 | )       |   |   | 152,000                    |   |   |             |    |   |   |   |   |   |   |   | (8,000 | ) |
| Net loss for the year April 30, 2009     |   |            |         |   |       |   |     |    |   |   |                       |   |   |             |    |   |   |   | (37,303 | ) |   |   | (37,303 | ) |
| Balance, April 30, 2009                  |   |            | 189,500,000  |   |       | $      | 189,500  |    |   | $      | (170,125                   | )      |   | $                | -       |   |   | $ | (72,273 | ) |   | $ | (52,898 | ) |
| Net loss for the year April 30, 2010     |   |            |         |   |       |   |     |    |   |   |                       |   |   |             |    |   |   |   | (27,163 | ) |   |   | (27,163 | ) |
| Balance, April 30, 2010                  |   |            | 189,500,000  |   |       | $      | 189,500  |    |   | $      | (170,125                   | )      |   | $                | -       |   |   | $ | (99,436 | ) |   | $ | (80,061 | ) |
| Common Stock redeemed & cancelled    |   |            |         |   |       |   |     |    |   |   |                       |   |   |             |    |   |   |   |   |   |   |   |   |   |
| - June 8, 2010, for $100 per agreement   |   |            | (121,500,000 | )      |       |   | (121,500 | )       |   |   | 121,400                    |   |   |             |    |   |   |   |   |   |   |   | (100 | ) |
| Forgiveness of related party debt        |   |            |         |   |       |   |     |    |   |   | 25,002                     |   |   |             |    |   |   |   |   |   |   |   | 25,002 |   |
| Net loss for the period to July 30, 2010 |   |            |         |   |       |   |     |    |   |   |                       |   |   |             |    | (5,689 | ) |   |   | (5,689 | ) |
| Balance,  July 31, 2010        |   |            | 68,000,000   |   |       | $      | 68,000   |    |   | $      | (23,723                    | )      |   | $                | -       |   |   | $ | (105,125 | ) |   | $ | (60,848 | ) |

----

| POLAR WIRELESS Corp.              |
|-----------------------------------|
| (A Development Stage Company)     |
|                              |
| CONDENSED STATEMENTS OF CASH FLOW |
| Unaudited                         |

|                                         |   | Three months |    |   | Three months  |   |   | April 3, 2006(inception |   |
|----------------------------------------------|--------|-------------------|---------|--------|---------------|--------|--------|-------------------------|--------|
|                                         |   | ended             |    |   | ended         |   |   | date) to                |   |
|                                         |   | July 31, 2010     |    |   | July 31, 2009 |   |   | July 31, 2010           |   |
|                                         |   |              |    |   |          |   |   |                    |   |
| NET CASH USED IN OPERATING ACTIVITIES        |   |              |    |   |          |   |   |                    |   |
| Net loss                                     |   | $                 | (5,689  | )      |          | $      | (3,660 | )                       |   | $ | (105,125 | ) |
| Expenses paid directly by related parties    |   |              | 4,650   |   |          |   | 2,909  |                    |   |   | 65,000 |   |
| Increase (decrease) in accrued expenses      |   | $                 | 1,003   |   |          | $      | 716    |                    |   | $ | 20,872 |   |
|                                         |   |              |    |   |          |   |   |                    |   |   |   |   |
|                                         |   | $                 | (36     | )      |          | $      | (35    | )                       |   | $ | (19,253 | ) |
|                                         |   |              |    |   |          |   |   |                    |   |   |   |   |
| FINANCING ACTIVITIES                         |   |              |    |   |          |   |   |                    |   |   |   |   |
| Redemption of common stock                   |   |              | (100    | )      |          |   |   |                    |   |   | (100 | ) |
| Proceeds from sale of common stock           |   |              | -       |   |          |   | -      |                    |   |   | 19,375 |   |
| Increase in Loans to accrued expenses        |   |              | 100     |   |          |   |   |                    |   |   | 100 |   |
|                                         |   |              |    |   |          |   |   |                    |   |   |   |   |
| NET CASH FROM FINANCING ACTIVITIES           |   | $                 | -       |   |          | $      | -      |                    |   | $ | 19,375  |   |
|                                         |   |              |    |   |          |   |   |                    |   |   |   |   |
| NET INCREASE ( DECREASE) IN CASH             |   | $                 | (36     | )      |          | $      | (35    | )                       |   | $ | 122 |   |
|                                         |   |              |    |   |          |   |   |                    |   |   |   |   |
| CASH, BEGINNING OF PERIOD                    |   | $                 | 158     |   |          | $      | 301    |                    |   | $ | - |   |
|                                         |   |              |    |   |          |   |   |                    |   |   |   |   |
| CASH, END OF PERIOD                          |   | $                 | 122     |   |          | $      | 266    |                    |   | $ | 122 |   |
|                                         |   |              |    |   |          |   |   |                    |   |   |   |   |
|                                         |   |              |    |   |          |   |   |                    |   |   |   |   |
| Supplemental cash flow information:          |   |              |    |   |          |   |   |                    |   |   |   |   |
| Cash paid for:                               |   |              |    |   |          |   |   |                    |   |   |   |   |
| Interest                                     |   | $                 | -       |   |          | $      | -      |                    |   | $ | - |   |
|                                         |   |              |    |   |          |   |   |                    |   |   |   |   |
| Income taxes                                 |   | $                 | -       |   |          | $      | -      |                    |   | $ | - |   |
|                                         |   |              |    |   |          |   |   |                    |   |   |   |   |
| Non-Cash Activities:                         |   |              |    |   |          |   |   |                    |   |   |   |   |
| Increase (Decrease) in Related Party Payable |   |              |    |   |          |   |   |                    |   |   |   |   |
| from forgiveness of debt                     |   |              | (25,002 | )      |          |   |   |                    |   |   | (25,002 | ) |
| from redemption of shares                    |   | $                 | 100     |   |          | $      | -      |                    |   | $ | 8,100 |   |

----

| POLAR WIRELESS Corp.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| (A Development Stage Company)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| NOTES TO THE UNAUDITED CONDENSED INTERIM FINANCIAL STATEMENTS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| July 31, 2010                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| NOTE 1 – CONDENSED 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 July 31, 2010, and for all periods presented herein, 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 April 30, 2010 audited financial statements.  The results of operations for the periods ended July 31, 2010 and the same period last year are not necessarily indicative of the operating results for the full years. NOTE 2 – REDEMPTION OF SHARES On June 8, 2010 the Company redeemed 121,500,000 shares from the former President for $100, and he forgave the related party debt of $25,002.  |
| NOTE 3 – GOING CONCERN                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. As of July 31, 2010, the Company has an accumulated deficit of $105,125, and if the Company is unable to obtain adequate capital, it could be forced to cease operations.                                                  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.                                                                                                                                                                                                                                                                                                                                                               |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.                                                                                                                                                                                                                                                                                                                                                                                                                                |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| NOTE 4 - SUBSEQUENT EVENTS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| The Company has evaluated subsequent events since July 31, 2010 and has determined that there are no events to disclose.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |

----

----

----

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| 31.1                                                          |   | Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer   |
|---------------------------------------------------------------|--------|-------------------------------------------------------------------------|
|                                                          |   |                                                                    |
| 31.2                                                          |   | Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer * |
|                                                          |   |                                                                    |
| 32.1                                                          |   | Section 1350 Certification of Chief Executive Officer                   |
|                                                          |   |                                                                    |
| 32.2                                                          |   | Section 1350 Certification of Chief Financial Officer **                |
|                                                          |   |                                                                    |
| *      Included in Exhibit 31.1 |
| **    Included in Exhibit 32.1            |

| Polar Wireless Corp. |                                            |
|----------------------|-------------------------------------------------|
|                 |                                            |   |
| By:                  | /s/ G. Kelly O’Dea                   |   |
|                 | G. Kelly O’Dea                            |   |
|                 | President, Principal Executive Officer,Director |   |
|                 |                                            |   |

| By:    | /s/ Shane Carroll                             |   |
|--------|----------------------------------------------------|--------|
|   | Shane Carroll                                      |   |
|   | Secretary and Principal Financial Officer,Director |   |
|   |                                               |

| By:    | /s/ James Schroer |   |
|--------|------------------------|--------|
|   | James Schroer          |   |
|   | Director               |   |
|   |                   |

| By:    | /s/ Paul Schaut |   |
|--------|----------------------|--------|
|   | Paul Schaut          |   |
|   | Director             |   |
|   |                 |

----