UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 10-Q

                 Quarterly Report under Section 13 or 15 (d) of
                         Securities Exchange Act of 1934

                     For the Period ended September 30, 2009

                        Commission File Number 333-144287


                                   Rosca, Inc.
             (Exact name of Registrant as specified in its charter)

        Nevada                                                  20-8552192
(State of Incorporation)                                (IRS Employer ID Number)

                            1286 University Ave. #708
                               San Diego, CA 92103
                                 (775) 352-4149
          (Address and telephone number of principal executive offices)

Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15 (d) of the Securities Exchange Act of 1934
during the preceding 12 months (or for such shorter period that the registrant
was required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days. Yes [X] No [ ]

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

Large accelerated filer [ ]                        Accelerated Filer [ ]

Non-accelerated filer [ ]                          Smaller reporting company [X]
(Do Not Check if a Smaller Reporting Company)

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

As of November 3, 2009, 4,650,000 shares of common stock, par value $0.001, were
issued and outstanding.
<PAGE>
ITEM 1. FINANCIAL STATEMENTS

                                   ROSCA, INC.
                          (A Development Stage Company)
                                 Balance Sheets

<TABLE>
<CAPTION>
                                                              As of              As of
                                                           September 30,       December 31,
                                                               2009               2008
                                                             --------           --------
                                                            (Unaudited)
<S>                                                          <C>                <C>
ASSETS

Current Assets
  Cash                                                       $    331           $  4,388
                                                             --------           --------
Total Assets                                                 $    331           $  4,388
                                                             ========           ========

LIABILITIES

Current Liabilities
  Accounts Payable                                           $  5,980           $  2,200
  Loans Payable                                                37,940             29,445
                                                             --------           --------
TOTAL LIABILITIES                                              43,920             31,645
                                                             --------           --------
STOCKHOLDERS EQUITY
  Common Stock $.0.001 par value; 75,000,000 shares
   authorized; 8,500,000 issued & outstanding at
   September 30, 2009 and December 31, 2008                     8,500              8,500
  Additional Paid in Capital                                   21,500             21,500
  Deficit Accumulated                                         (73,589)           (57,257)
                                                             --------           --------
TOTAL STOCKHOLDERS' EQUITY                                    (43,589)           (27,257)
                                                             --------           --------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                   $    331           $  4,388
                                                             ========           ========
</TABLE>


  The accompanying footnotes are an integral part of these financial statements

                                       2
<PAGE>
                                   ROSCA, INC.
                         (A Development Stage Company)
                       Statement of Operation (Unaudited)

<TABLE>
<CAPTION>
                                For the          For the           For the          For the        For the Period
                              Three Months     Three Months      Nine Months      Nine Months         Inception
                                 Ended            Ended            Ended            Ended        February 21, 2007 to
                              September 30,    September 30,    September 30,    September 30,      September 30,
                                  2009             2008             2009             2008               2009
                               ----------       ----------       ----------       ----------         ----------
<S>                            <C>              <C>              <C>              <C>                <C>
REVENUES
  Revenues                     $       --       $       --       $       --       $       --         $       --
                               ----------       ----------       ----------       ----------         ----------
TOTAL REVENUES                         --               --               --               --                 --
                               ----------       ----------       ----------       ----------         ----------
OPERATING EXPENSE
  Administrative Expense            4,372            6,035           16,332           22,501             73,589
                               ----------       ----------       ----------       ----------         ----------
Total Operating Expenses            4,372            6,035           16,332           22,501             73,589
                               ----------       ----------       ----------       ----------         ----------

NET LOSS                       $   (4,372)      $   (6,035)      $  (16,332)      $  (22,501)        $  (73,589)
                               ==========       ==========       ==========       ==========         ==========

Basic and diluted
 earnings per share            $    (0.00)      $    (0.00)      $    (0.00)      $    (0.00)
                               ==========       ==========       ==========       ==========
Weighted average number of
 common shares outstanding      8,500,000        8,500,000        8,500,000        8,500,000
                               ==========       ==========       ==========       ==========
</TABLE>


  The accompanying footnotes are an integral part of these financial statements

                                       3
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
            Statement of Changes in Shareholders' Equity (Unaudited)
     For the Period from Inception (February 21, 2007) to September 30, 2009

<TABLE>
<CAPTION>
                                                               Common      Additional
                                                Common         Stock        Paid-in       Deficit
                                                Stock          Amount       Capital     Accummulated      Total
                                                -----          ------       -------     ------------      -----
<S>                                          <C>             <C>           <C>          <C>            <C>
Stock issued for cash on March 26, 2007       4,000,000        $4,000       $ 8,000      $     --        $ 12,000

Stock issued for cash on August 31,2007       4,500,000         4,500        13,500                        18,000

Net loss through December 31, 2007                                                        (30,501)        (30,501)
                                             ----------        ------       -------      --------        --------

Balance December 31, 2007                     8,500,000         8,500        21,500       (30,501)           (501)
                                             ----------        ------       -------      --------        --------

Net loss December 31, 2008                                                                (26,756)        (26,756)
                                             ----------        ------       -------      --------        --------

Balance December 31, 2008                     8,500,000         8,500        21,500       (57,257)        (27,257)
                                             ----------        ------       -------      --------        --------

Net loss September 30, 2009                                                               (16,332)        (16,332)
                                             ----------        ------       -------      --------        --------

Balance September 30, 2009 (Unaudited)        8,500,000        $8,500       $21,500      $(73,589)       $(43,589)
                                             ==========        ======       =======      ========        ========
</TABLE>


    The accompanying notes are an integral part of these financial statements

                                       4
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                       Statement of Cash Flows (Unaudited)

<TABLE>
<CAPTION>
                                                 For the         For the          For the         For the       For the Period
                                               Three Months    Three Months     Nine Months     Nine Months        Inception
                                                  Ended           Ended           Ended           Ended       February 21, 2007 to
                                               September 30,   September 30,   September 30,   September 30,     September 30,
                                                   2009            2008            2009            2008              2009
                                                 --------        --------        --------        --------          --------
<S>                                              <C>             <C>             <C>             <C>               <C>
CASH FLOW FROM OPERATING ACTIVITIES
  Net income(loss)                               $ (4,372)       $ (6,035)       $(16,332)       $(22,501)         $ 73,589)
  Adjustments to reconcile net loss to net
   cash provided by (used in) operating
   activities;

  Changes in operating assets and liabilities:
    Accounts Payable                                 (520)            800           3,780             800             5,980
                                                 --------        --------        --------        --------          --------
NET CASH PROVIDED BY (USED IN) OPERATING
 ACTIVITIES                                        (4,892)         (5,235)        (12,552)        (21,701)           67,609)
                                                 --------        --------        --------        --------          --------

CASH FLOW FROM INVESTING ACTIVITIES                    --              --              --              --                --
                                                 --------        --------        --------        --------          --------
NET CASH PROVIDED BY(USED IN) INVESTING
 ACTIVITIES                                            --              --              --              --                --
                                                 --------        --------        --------        --------          --------

CASH FLOW FROM FINANCING ACTIVITIES
  Loan payable                                      2,575              --           8,495              --            37,940
  Issuance of common stock                             --              --              --              --             8,500
  Additional paid-in capital                           --              --              --          21,500
                                                 --------        --------        --------        --------          --------
NET CASH PROVIDED BY (USED IN) FINANCING
 ACTIVITIES                                         2,575              --           8,495              --            67,940
                                                 --------        --------        --------        --------          --------

Net increase (decrease) in cash                    (2,317)         (5,235)         (4,057)        (21,701)              331

Cash at beginning of period                         2,648           8,978           4,388          25,444                --
                                                 --------        --------        --------        --------          --------

Cash at end of period                            $    331        $  3,743        $    331        $  3,743          $    331
                                                 ========        ========        ========        ========          ========

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION

Cash paid during the year for:
  Interest                                       $     --        $     --        $     --        $     --          $     --
                                                 ========        ========        ========        ========          ========
  Income Taxes                                   $     --        $     --        $     --        $     --          $     --
                                                 ========        ========        ========        ========          ========
</TABLE>


 The accompanying footnotes are an integral part of these financial statements

                                       5
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                               September 30, 2009


NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

     Rosca,  Inc. (the  "Company")  was  incorporated  in the State of Nevada on
     February 21, 2007. The Company is a development  stage company that intends
     to operate Tequilerias.  The Company's activities to date have been limited
     to its formation, the preparation of the business plan and raising capital.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

     A. BASIS OF PRESENTATION

     The  accounting  and  reporting  policies  of the  Company  conform to U.S.
     generally accepted  accounting  principles  applicable to development stage
     enterprises.

     B. FISCAL PERIODS

     The Company's fiscal year end is December 31.

     C. USE OF ESTIMATES

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

     D. CASH AND CASH EQUIVALENTS

     Cash and cash  equivalents  include cash in banks,  money market funds, and
     certificates  of term  deposits  with  maturities of less than three months
     from inception,  which are readily convertible to known amounts of cash and
     which, in the opinion of management,  are subject to an insignificant  risk
     of loss in value.  The  Company  had $331 in cash and cash  equivalents  at
     September 30, 2009.

     E. START-UP COSTS

     In accordance with the American  Institute of Certified Public  Accountants
     Statement  of  Position   98-5,   "REPORTING   ON  THE  COSTS  OF  START-UP
     ACTIVITIES", the Company expenses all costs incurred in connection with the
     start-up and organization of the Company.

                                       6
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                               September 30, 2009


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

     F. INCOME TAXES

     Deferred income taxes are reported for timing differences  between items of
     income or expense  reported in the financial  statements and those reported
     for income tax purposes in accordance with SFAS Number 109, "ACCOUNTING FOR
     INCOME  TAXES",  which  requires the use of the  asset/liability  method of
     accounting  for income  taxes.  Deferred  income taxes and tax benefits are
     recognized  for the future tax  consequences  attributable  to  differences
     between the financial  statement  carrying  amounts of existing  assets and
     liabilities  and their  respective  tax bases,  and for tax loss and credit
     carryforwards.

     Deferred  tax assets are  reduced by a  valuation  allowance  when,  in the
     opinion of management,  it is more likely than not that some portion or all
     of the deferred  tax assets will not be  realized.  Deferred tax assets and
     liabilities  are  adjusted for the effects of changes in tax laws and rates
     on the date of enactment.

     G. EARNINGS (LOSS) PER SHARE

     In February 1997, the FASB issued SFAS No. 128, "Earnings Per Share", which
     specifies the  computation,  presentation  and disclosure  requirements for
     earnings  (loss) per share for entities  with  publicly  held common stock.
     SFAS No. 128  supersedes  the  provisions  of APB No. 15, and  requires the
     presentation of basic earnings (loss) per share and diluted earnings (loss)
     per share. The Company has adopted the provisions of SFAS No. 128 effective
     February 21, 2007 (inception).

     Basic net earnings (loss) per share amounts is computed by dividing the net
     earnings   (loss)  by  the  weighted   average   number  of  common  shares
     outstanding.  Diluted  earnings  (loss)  per  share  are the  same as basic
     earnings (loss) per share due to the lack of dilutive items in the Company.

     H. RECENT ACCOUNTING PRONOUNCEMENTS

     In June 2009, the FASB issued SFAS No. 168, "The FASB Accounting  Standards
     Codification and the Hierarchy of Generally Accepted Accounting  Principles
     - a replacement of FASB Statement No. 162". The FASB  Accounting  Standards
     Codification  ("Codification") will become the source of authoritative U.S.
     generally accepted accounting  principles ("GAAP") recognized by FASB to be
     applied by nongovernmental entities. Rules and interpretive releases of the
     Securities  and  Exchange  Commission  "SEC"  under  authority  of  federal
     securities laws are also sources of authoritative GAAP for SEC registrants.
     On the effective date of this statement,  the  Codification  will supersede
     all then-existing  non-SEC  accounting and reporting  standards.  All other
     non-grandfathered   non-SEC  accounting  literature  not  included  in  the
     Codification will become non-authoritative. This statement is effective for
     financial  statements  issued for interim and annual  periods  ending after
     September 30, 2009.  The adoption of this statement is not expected to have
     a material effect on the Company's financial statements.

                                       7
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                               September 30, 2009


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

     In  June  2009,  the  FASB  issued  SFAS  No.  167,   "Amendments  to  FASB
     Interpretation  No.  46(R)".  The objective of this statement is to improve
     financial   reporting  by  enterprises   involved  with  variable  interest
     entities. This statement addresses (1) the effects on certain provisions of
     FASB  Interpretation  No. 46 (revised  December  2003),  "Consolidation  of
     Variable  Interest  Entities",  as a  result  of  the  elimination  of  the
     qualifying  special-purpose entity concept in SFAS No. 166, "Accounting for
     Transfers of Financial  Assets",  and (2) concern about the  application of
     certain key provisions of FASB Interpretation No. 46(R), including those in
     which the accounting and disclosures under the Interpretation do not always
     provide timely and useful information about an enterprise's  involvement in
     a variable interest entity. This statement is effective as of the beginning
     of each reporting  entity's first annual reporting period that begins after
     November 15, 2009, for interim  periods within that first annual  reporting
     period,  and for interim and annual reporting periods  thereafter.  Earlier
     application is  prohibited.  The adoption of this statement is not expected
     to have a material effect on the Company's financial statements.

     In June 2009,  the FASB issued SFAS No. 166,  "ACCOUNTING  FOR TRANSFERS OF
     FINANCIAL  ASSETS - AN  AMENDMENT  OF FASB NO.  140".  The  object  of this
     statement is to improve the relevance,  representational  faithfulness, and
     comparability  of the information  that a reporting  entity provides in its
     financial statements about a transfer of financial assets; the effects of a
     transfer on its financial position,  financial performance, and cash flows;
     and a transferor's continuing involvement, if any, in transferred financial
     assets.  This statement  addresses (1) practices that have developed  since
     the issuance of SFAS No. 140,  "Accounting  for  Transfers and Servicing of
     Financial  Assets  and  Extinguishments  of  Liabilities",   that  are  not
     consistent with the original intent and key  requirements of that statement
     and (2) concerns of financial  statement  users that many of the  financial
     assets  (and  related  obligations)  that  have  been  derecognized  should
     continue to be reported in the financial  statements of  transferors.  SFAS
     No. 166 must be  applied as of the  beginning  of each  reporting  entity's
     first  annual  reporting  period that begins after  November 15, 2009,  for
     interim periods within that first annual  reporting  period and for interim
     and annual reporting periods thereafter. Earlier application is prohibited.
     This  statement  must be applied  to  transfers  occurring  on or after the
     effective date. Additionally,  on and after the effective date, the concept
     of a qualifying special-purpose entity is no longer relevant for accounting
     purposes.  The disclosure provisions of this statement should be applied to
     transfers  that occurred  both before and after the effective  date of this
     statement.  The  adoption  of  this  statement  is not  expected  to have a
     material effect on the Company's financial statements.

     In June 2008, the Financial Accounting Standards Board ("FASB") issued FASB
     Staff Position EITF 03-6-1,  "DETERMINING  WHETHER  INSTRUMENTS  GRANTED IN
     SHARE-BASED PAYMENT  TRANSACTIONS ARE PARTICIPATING  Securities".  FSP EITF
     03-6-1  addresses  whether   instruments  granted  in  share-based  payment
     transactions are participating  securities prior to vesting,  and therefore
     need to be included  in the  computation  of  earnings  per share under the
     two-class  method as  described in FASB  Statement of Financial  Accounting
     Standards  No. 128,  "Earnings per Share." FSP EITF 03-6-1 is effective for
     financial statements issued for fiscal years beginning on or after December
     15, 2008 and earlier adoption is prohibited. The adoption of this statement
     did not have a  material  effect on the  Company's  consolidated  financial
     statements.

                                       8
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                               September 30, 2009


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

     In May 2009, FASB issued SFAS No. 165 (SFAS 165) "SUBSEQUENT EVENTS".  SFAS
     165 establishes  general  standards of for the evaluation,  recognition and
     disclosure  of events and  transactions  that occur after the balance sheet
     date. Although there is new terminology,  the standard is based on the same
     principles as those that  currently  exist in the auditing  standards.  The
     standard,  which  includes a new  required  disclosure  of the date through
     which an entity has evaluated  subsequent  events, is effective for interim
     or annual  periods ending after June 15, 2009. The adoption of SFAS 165 did
     not have a  significant  impact  on the  Company's  consolidated  financial
     statements.

     In May 2008,  the FASB issued SFAS No. 162,  "The  HIERARCHY  OF  GENERALLY
     ACCEPTED  ACCOUNTING  PRINCIPLES".  SFAS  162  identifies  the  sources  of
     accounting  principles and the framework for selecting the principles to be
     used in the preparation of financial statements of nongovernmental entities
     that  are  presented  in  conformity  with  generally  accepted  accounting
     principles in the United States. It was effective on November 15, 2008. The
     adoption of this statement did not have a material  effect on the Company's
     consolidated financial statements.

     In March 2008,  FASB issued SFAS No.  161,  "DISCLOSURES  ABOUT  DERIVATIVE
     INSTRUMENTS  AND HEDGING  ACTIVITIES - AN AMENDMENT TO FASB  STATEMENT  NO.
     133".  SFAS  No.  161  is  intended  to  improve  financial  standards  for
     derivative   instruments  and  hedging  activities  by  requiring  enhanced
     disclosures to enable  investors to better  understand  their effects on an
     entity's  financial  position,   financial  performance,  and  cash  flows.
     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. It is effective for financial  statements issued for fiscal
     years beginning  after November 15, 2008,  with early adoption  encouraged.
     The  Company  is  currently  evaluating  the  impact of SFAS No. 161 on its
     consolidated  financial statements,  and the adoption of this statement did
     not  have  a  material  effect  on  the  Company's  consolidated  financial
     statements.

     In December 2007, the FASB issued SFAS No. 141R,  "BUSINESS  COMBINATIONS".
     This  statement  replaces  SFAS 141 and defines the  acquirer in a business
     combination as the entity that obtains control of one or more businesses in
     a business  combination and  establishes  the acquisition  date as the date
     that the  acquirer  achieves  control.  SFAS 141R  requires  an acquirer to
     recognize  the  assets   acquired,   the  liabilities   assumed,   and  any
     noncontrolling  interest in the acquiree at the acquisition date,  measured
     at their fair values as of that date.  SFAS 141R also requires the acquirer
     to recognize contingent  consideration at the acquisition date, measured at
     its fair value at that date.  This statement is effective for fiscal years,
     and interim  periods  within  those  fiscal  years,  beginning  on or after
     December 15, 2008.  Earlier  adoption is  prohibited.  The adoption of this
     statement  did not have a  material  effect on the  Company's  consolidated
     financial statements.

                                       9
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                               September 30, 2009


NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

     In December 2007, the FASB issued SFAS No. 160,  "NONCONTROLLING  INTERESTS
     IN CONSOLIDATED  FINANCIAL STATEMENTS  LIABILITIES -AN AMENDMENT OF ARB NO.
     51". This  statement  amends ARB 51 to establish  accounting  and reporting
     standards  for the  noncontrolling  interest  in a  subsidiary  and for the
     deconsolidation  of a  subsidiary.  This  statement is effective for fiscal
     years, and interim periods within those fiscal years, beginning on or after
     December 15, 2008.  Earlier  adoption is  prohibited.  The adoption of this
     statement  did not have a  material  effect on the  Company's  consolidated
     financial statements.

     In February  2007, the FASB issued SFAS No. 159, "THE FAIR VALUE OPTION FOR
     FINANCIAL ASSETS AND FINANCIAL LIABILITIES - INCLUDING AN AMENDMENT OF FASB
     STATEMENT NO. 115".  This statement  permits  entities to choose to measure
     many financial  instruments and certain other items at fair value.  Most of
     the  provisions  of SFAS No. 159 apply only to entities that elect the fair
     value  option.  However,  the  amendment  to SFAS No. 115  "ACCOUNTING  FOR
     CERTAIN  INVESTMENTS IN DEBT AND EQUITY SECURITIES" applies to all entities
     with  available-for-sale and trading securities.  SFAS No. 159 is effective
     as of the  beginning  of an entity's  first  fiscal year that begins  after
     November 15,  2007.  Early  adoption is permitted as of the  beginning of a
     fiscal year that begins on or before November 15, 2007, provided the entity
     also  elects  to  apply  the  provision  of  SFAS  No.  157,   "FAIR  VALUE
     MEASUREMENTS".  The  adoption  of this  statement  did not have a  material
     effect on the Company's consolidated financial statements.

     In September 2006, the FASB issued SFAS No. 157, "FAIR VALUE MEASUREMENTS".
     The objective of SFAS 157 is to increase  consistency and  comparability in
     fair  value  measurements  and  to  expand  disclosures  about  fair  value
     measurements.  SFAS 157 defines  fair value,  establishes  a framework  for
     measuring  fair value in  generally  accepted  accounting  principles,  and
     expands disclosures about fair value  measurements.  SFAS 157 applies under
     other  accounting   pronouncements   that  require  or  permit  fair  value
     measurements  and does not  require  any new fair value  measurements.  The
     provisions of SFAS No. 157 are effective for fair value  measurements  made
     in fiscal years  beginning  after  November 15, 2007.  The adoption of this
     statement  did not have a  material  effect on the  Company's  consolidated
     financial statements.

NOTE 3 - CAPITAL STOCK

     A) AUTHORIZED STOCK:

     The Company has  authorized  75,000,000  common  shares with a par value of
     $0.001 per share.  Each common share  entitles  the holder to one vote,  in
     person or proxy,  on any matter on which action of the  stockholder  of the
     corporation is sought.

                                       10
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                               September 30, 2009


NOTE 3 - CAPITAL STOCK (Continued)

     B) SHARE ISSUANCE:

     From  inception of the Company  (February  21, 2007) to September 30, 2009,
     the Company issued 8,500,000 common shares. 4,000,000 shares were issued at
     $0.003 per share for total proceeds of $12,000. These shares were issued to
     the director and officer of the  Company.  4,500,000  shares were issued at
     $0.004 per share for total  proceeds of $18,000  pursuant to the  company's
     SB-2  Registration  Statement  filed with the U.S.  Securities and Exchange
     Commission  which became effective on July 25, 2007. The shares were issued
     to 45 unaffiliated  shareholders.  The offering was completed on August 31,
     2007.

NOTE 4 - GOING CONCERN AND LIQUIDITY CONSIDERATIONS

     The accompanying  financial statements have been prepared assuming that the
     Company  will  continue  as  a  going  concern,   which   contemplates  the
     realization  of assets and the  liquidation  of  liabilities  in the normal
     course of business.  At September 30, 2009,  the Company has an accumulated
     deficit of  $73,589,  cash in the amount of $331 and has earned no revenues
     since  inception.  The Company  intends to fund  operations  through equity
     financing   arrangements   until  it  realizes   revenues,   which  may  be
     insufficient  to fund its capital  expenditures,  working capital and other
     cash requirements.

     The  ability  of the  Company  to  emerge  from  the  development  stage is
     dependent  upon,  among other  things,  obtaining  additional  financing to
     continue  operations,  and development of its business plan. These factors,
     among  others,  raise  substantial  doubt  about the  Company's  ability to
     continue as a going concern.  The accompanying  financial statements do not
     include  any  adjustments  that  might  result  from  the  outcome  of this
     uncertainty.

NOTE 5 - INCOME TAXES

     The Company has incurred  operating losses of $73, 589, which, if utilized,
     will  begin to expire in 2027.  Future tax  benefits,  which may arise as a
     result  of  these  losses,  have  not been  recognized  in these  financial
     statements, and have been off set by a valuation allowance.

     Details of deferred tax assets are as follows:

                                                              September 30, 2009
                                                              ------------------
     Deferred tax assets:
       Net operating loss (from inception to
        September 30, 2009)                                         $ 73,589
       Statutory tax rate (combined federal and state)                    34%
                                                                    --------
       Deferred tax assets                                            25,020
       Valuation allowance                                           (25,020)
                                                                    --------
                                                                    $     --
                                                                    ========

                                       11
<PAGE>
                                   ROSCA, INC.
                          (A Development Stage Company)
                          Notes to Financial Statements
                               September 30, 2009


NOTE 5 - INCOME TAXES (Continued)

     The potential  future tax benefits of these losses have not been recognized
     in these financial statements due to uncertainty of their realization. When
     the future  utilization of some portion of the  carryforwards is determined
     not to be "more  likely  than not," a  valuation  allowance  is provided to
     reduce the recorded tax benefits from such assets.

NOTE 6 - RELATED PARTY TRANSACTIONS

     The  director of the company has  advanced  funds to the company to pay for
     organizational costs and operating expenses.  The loan is interest free and
     has no specific  terms of repayment.  The balance due to Mr.  Mancillas was
     $37,940 on September 30, 2009.

     There is no  management  contract  in place  between  the  Company  and Mr.
     Mancillas.  However,  he  receives  a  monthly  fee of $400 for  management
     services.  The  Company  has an  account  payable  of  $5,600  to him as of
     September 30, 2009.

NOTE 7 - SUBSEQUENT EVENT

     On  October 5,  2009,  Mr.  Brian  Weiss was  appointed  as a member of the
     Corporation's  Board of Directors to serve until the next annual meeting of
     the Corporation's  shareholders or his respective ealier death, resignation
     or removal from office. On October 5, 2009, the Corporation  issued 150,000
     shares  of common  stock  valued  at  $0.004  per share to Brian  Weiss for
     services  rendered to the  Corporation.  These shares are restricted  under
     Rule 144 of the Exchange Act.

     On  October  30,  2009,  Mr.  Christian   Mancillas,   a  director  of  the
     Corporation,  requested  cancellation of his 4,000,000 shares of restricted
     common stock of Rosca,  Inc. On October 30, 2009, the Board of Directors of
     the  Corporation  approved  the  cancellation  of the  4,000,000  shares of
     restricted common stock held by Christian Mancillas.

     Upon cancellation of Mr. Mancillas' shares, the largest  shareholder of the
     registrant is now Mr. Brian Weiss, a director,  who holds 150,000 shares or
     3.2% of the issued and outstanding common stock shares of the registrant.

     On October 30, 2009,  subsequent to the  cancellation of the shares held by
     Christian Mancillas,  the Corporation's Board of Directors approved a 2 for
     1 forward stock split of the outstanding  4,650,000  common stock shares of
     the  Corporation.  This action will become effective upon completion of the
     state and FINRA requirements required to intact and set an ex-dividend date
     for the forward stock split.

                                       12
<PAGE>
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
        OF OPERATIONS

FORWARD-LOOKING STATEMENTS

Statements contained herein which are not historical facts are forward-looking
statements as that term is defined by the Private Securities Litigation Reform
Act of 1995. Although we believe that the expectations reflected in such
forward-looking statements are reasonable, forward-looking statements are
subject to risks and uncertainties that could cause actual results to differ
from those projected. We caution investors that any forward-looking statements
made by us are not guarantees of future performance and actual results may
differ materially from those in the forward-looking statements. Such risks and
uncertainties include, without limitation: established competitors who have
substantially greater financial resources and operating histories, regulatory
delays or denials, ability to compete as a start-up company in a highly
competitive market, and access to sources of capital.

The following discussion and analysis should be read in conjunction with our
financial statements and notes thereto included elsewhere in this Form 10-Q.
Except for the historical information contained herein, the discussion in this
Form 10-Q contains certain forward-looking statements that involve risks and
uncertainties, such as statements of our plans, objectives, expectations and
intentions. The cautionary statements made in this Form 10-Q should be read as
being applicable to all related forward-looking statements wherever they appear
in this Form 10-Q. The actual results could differ materially from those
discussed here.

OVERVIEW OF OUR BUSINESS

Since our inception, our business plan has been to operate tequila bars located
in major tourist locations on the east and west coasts of Mexico. Our plan
focused on beginning operations with our first tequila bar location in the
western state of Baja, Mexico at Cabo San Lucas. We chose to open our first site
in Cabo San Lucas because it is one of Mexico's fastest growing popular tourist
cities. The reality of a world-wide financial slowdown and recessionary economic
trends have forced us to dramatically slow down our operating plans and postpone
our initial tequila bar opening until late 2009.

We estimate that we will not be able to generate significant revenues from sales
during the next twelve months. In order to achieve our business plan goals, we
will need to generate additional funding. At this time in the financial markets
there has been a major reduction in investor and lender willingness to provide
capital to new businesses throughout the world. Our efforts to seek additional
funding this year have encountered high levels of resistance to our inquiries
for new sources of cash flows. We realize we must generate new sources of
funding in addition to that provided by our director. We intend to continue our
efforts to find new sources of capital funding over the next twelve months.

If we do secure additional funding, our plan is to locate and secure a lease
site for our first proposed tequila bar business in late 2009. We estimate we
need a leased site of approximately 800 square feet at a cost of approximately
$350 per month. With proper funding we plan to remodel the rental site and
purchase furniture and equipment at estimated cost of $2,800. Our initial
purchase of liquor inventory is estimated at $2,000 and food inventory at
estimated $800. We will need to secure our first liquor license at an estimated
cost of $500. We plan to hire one bartender and one assistant at $600 per month.
Our director has loaned and has committed verbally to continue to loan our
company funds in order to maintain operating capital in our start-up phase. We
are now seeking outside sources of capital in order to open our retail tequila
bar business. While we seek additional funding, we will continue advance our
business plan at a slower pace and remain current in our corporate filings and
obligations while financial resources are available. We are seeking additional
capital through possible sales of our equity securities or through loans from
banks or third parties to continue our business plan.

Our shares are listed on the OTCBB under the symbol RSCA. To date there has been
no active trading market. We have a total of 75,000,000 authorized common shares
with a par value of $0.001 per share and 8,500,000 common shares issued and
outstanding as of September 30, 2009. Of the outstanding shares 4,000,000 shares
are held by Christian Mancillas, our officer and director, and 4,500,000 shares
are held by 45 independent investors.

                                       13
<PAGE>
LIQUIDITY AND CAPITAL RESOURCES

Our cash balance at September 30, 2009 was $331. We believe our existing cash
balance plus loans from our director and possible additional funding from the
sale of our equity securities or outside loan sources will be sufficient to fund
our operations for the next twelve months during our development stage. Our
director has agreed to loan the company funds on a month by month basis as
needed. In the event our director does not provide such funding and we are
unable to secure additional funding, our business will likely fail, cease
operations, and investors will likely lose their money. We are a development
stage company and have generated no revenue to date. We have sold $30,000 in
equity securities to pay for our operations.

RESULTS OF OPERATIONS

We have generated no revenues since inception and have incurred $73,589 in
expenses from inception (February 21, 2007) through September 30, 2009. For the
three month periods ended September 30, 2009 and 2008 we incurred $4,372 and
$6,035 in expenses. These costs consisted of general and administrative
expenses.

The following table provides selected financial data about our company for the
period ended September 30, 2009.

                      Balance Sheet Data:       9/30/09
                      -------------------       -------

                      Cash                      $    331
                      Total assets              $    331
                      Total liabilities         $ 43,920
                      Shareholders' equity      $(43,589)

From inception of the Company (February 21, 2007) to September 30, 2009, the
Company issued 8,500,000 common shares. 4,000,000 shares were issued at $0.003
per share for total proceeds of $12,000. These shares were issued to the
director and officer of the Company. 4,500,000 shares were issued at $0.004 per
share for total proceeds of $18,000 pursuant to the company's SB-2 Registration
Statement filed with the U.S. Securities and Exchange Commission which became
effective on July 25, 2007. The shares were issued to 45 unaffiliated
shareholders. The offering was completed on August 31, 2007.

We have been unable to maintain or increase our cash balance this year. We will
need additional funds which we plan to raise through sales of our equity
securities and possibly loans from banks or third parties to continue our
business plan. No assurances can be given that we will be able to raise
additional funds to satisfy our financial requirements. At some point, even with
reduced operations, we may determine we our business operations will cease due
to a lack of financial resources. We may seek other potential business
opportunities that might be available to us. There are no assurances that we
will be successful in finding other business opportunities, or that we will have
financial resources required to secure any other possible business
opportunities.

OFF-BALANCE SHEET ARRANGEMENTS

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

ITEM 4. CONTROLS AND PROCEDURES

EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES

Under the supervision and with the participation of our management, including
our principal executive officer and the principal financial officer, we have
conducted an evaluation of the effectiveness of the design and operation of our
disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e)
under the Securities and Exchange Act of 1934, as of the end of the period
covered by this report. Based on this evaluation, our principal executive
officer and principal financial officer concluded as of the evaluation date that

                                       14
<PAGE>
our disclosure controls and procedures were effective such that the material
information required to be included in our Securities and Exchange Commission
reports is accumulated and communicated to our management, including our
principal executive and financial officer, recorded, processed, summarized and
reported within the time periods specified in SEC rules and forms relating to
our company, particularly during the period when this report was being prepared.

CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING

There have been no changes in our internal control over financial reporting
during the fiscal quarter ended September 30, 2009 that materially affected, or
are reasonably likely to materially affect, our internal control over financial
reporting.

                           PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

None.

ITEM 1A. RISK FACTORS

There have been no material changes to the risks to our business described in
our Annual Report on Form 10-K for the year ended December 31, 2008 filed with
the SEC on February 10, 2009.

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

Subsequent Events

DEPARTURE OF DIRECTORS OR CERTAIN OFFICERS; ELECTION OF DIRECTORS; APPOINTMENT
OF CERTAIN OFFICERS; COMPENSATORY ARRANGEMENTS OF CERTAIN OFFICERS

On October 5, 2009, Mr. Brian Weiss was appointed as a member of the
Corporation's Board of Directors to serve until the next annual meeting of the
Corporation's shareholders or his respective ealier death, resignation or
removal from office. On October 5, 2009, the Corporation issued 150,000 shares
of common stock valued at $0.004 per share to Brian Weiss for services rendered
to the Corporation. These shares are restricted under Rule 144 of the Exchange
Act.

CHANGE IN CONTROL OF REGISTRANT

On October 30, 2009, Mr. Christian Mancillas, a director of the Corporation,
requested cancellation of his 4,000,000 shares of restricted common stock of
Rosca, Inc. On October 30, 2009, the Board of Directors of the Corporation
approved the cancellation of the 4,000,000 shares of restricted common stock
held by Christian Mancillas.

Upon cancellation of Mr. Mancillas' shares, the largest shareholder of the
registrant is now Mr. Brian Weiss, a director, who holds 150,000 shares or 3.2%
of the issued and outstanding common stock shares of the registrant.

                                       15
<PAGE>
AMENDMENT TO ARTICLES OF INCORPORATION OR BYLAWS; CHANGE IN FISCAL YEAR.

On October 30, 2009, subsequent to the cancellation of the shares held by
Christian Mancillas, the Corporation's Board of Directors approved a 2 for 1
forward stock split of the outstanding 4,650,000 common stock shares of the
Corporation. This action will become effective upon completion of the state and
FINRA requirements required to intact and set an ex-dividend date for the
forward stock split.

ITEM 6.  EXHIBITS

 No.                                    Description
 ---                                    -----------

31.1     Certification of Chief Executive Officer required by Rule 13a-14(a) or
         Rule 15d-14(a) of the Securities Exchange Act of 1934, as adopted
         pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

31.2     Certification of Chief Financial Officer required by Rule 13a-14(a) or
         Rule 15d-14(a) of the Securities Exchange Act of 1934, as adopted
         pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

32.1     Certification of Chief Executive Officer pursuant to 18 U.S.C. 1350, as
         adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

32.2     Certification of Chief Financial Officer pursuant to 18 U.S.C. 1350, as
         adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

                                   SIGNATURES

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

        Signature                          Title                          Date
        ---------                          -----                          ----


/s/ Christian Mancillas          President, Secretary, Treasurer,        11/3/09
-----------------------------    Chief Executive Officer, Chief
                                 Financial Officer and Director



/s/ Christian Mancillas          Chief Financial Officer & Principal     11/3/09
-----------------------------    Accounting Officer

                                       16