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 333-146263


                        Tres Estrellas Enterprises, Inc.
             (Exact name of Registrant as specified in its charter)

        Nevada                                                  20-8644177
(State of Incorporation)                                (IRS Employer ID Number)

                          3401 Adams Avenue, Suite 302
                            San Diego, CA 92116-2490
                    Phone: (775) 352-3896 Fax (775) 996-8780
          (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 has submitted electronically and
posted on its corporate Web site, if any, every Interactive Data File required
to be submitted and posted pursuant to Rule 405 of Regulation S-T (ss.232.405 of
this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit and post such files). Yes [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 11, 2009, the registrant had 11,500,000 shares of common stock,
$0.001 par value, issued and outstanding.

Transitional Small Business Disclosure Format Yes [ ] No [X]
<PAGE>
ITEM 1. INTERIM CONSOLIDATED FINANCIAL STATEMENTS AND NOTES TO INTERIM
        CONSOLIDATED FINANCIAL STATEMENTS

GENERAL

The accompanying reviewed interim consolidated financial statements have been
prepared in accordance with the instructions to Form 10-Q. Therefore, they do
not include all information and footnotes necessary for a complete presentation
of financial position, results of operations, cash flows, and stockholders'
equity in conformity with generally accepted accounting principles. Except as
disclosed herein, there has been no material change in the information disclosed
in the notes to the consolidated financial statements included in the Company's
annual report on Form 10-K for the year ended December 31, 2008. In the opinion
of management, all adjustments considered necessary for a fair presentation of
the results of operations and financial position have been included and all such
adjustments are of a normal recurring nature. Operating results for the three
months and nine months ended September 30, 2009 are not necessarily indicative
of the results that can be expected for the year ending December 31, 2009.


                                       2
<PAGE>
                        TRES ESTRELLAS ENTERPRISES, INC.
                          (A Development Stage Company)
                                 Balance Sheets
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
                                                                          As of             As of
                                                                        Sept. 30,         December 31,
                                                                          2009               2008
                                                                        --------           --------
<S>                                                                     <C>                <C>
                                     ASSETS

CURRENT ASSETS
  Cash                                                                  $    697           $  4,803
                                                                        --------           --------
TOTAL CURRENT ASSETS                                                         697              4,803

OTHER ASSETS
  Organization Costs                                                       1,970              1,970
                                                                        --------           --------
TOTAL OTHER ASSETS                                                         1,970              1,970
                                                                        --------           --------

                                                                        $  2,667           $  6,773
                                                                        ========           ========

                  LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)

CURRENT LIABILITIES
  Accounts Payable                                                         7,200              2,100
  Loan from Director                                                      27,465             22,470
                                                                        --------           --------
Total Current Liabilities                                                 34,665             24,570
                                                                        --------           --------

TOTAL LIABILITIES                                                         34,665             24,570

STOCKHOLDERS' EQUITY (DEFICIT)
  Common stock, ($0.001 par value, 75,000,000 shares
   authorized;11,500,000 shares issued and outstanding
   as of June 30 2008 and Dec 31, 2007 respectively                       11,500             11,500
  Additional paid-in capital                                              23,500             23,500
  Deficit accumulated during exploration stage                           (66,998)           (52,797)
                                                                        --------           --------
TOTAL STOCKHOLDERS' EQUITY (DEFICIT)                                     (31,998)           (17,797)
                                                                        --------           --------

       TOTAL LIABILITIES &
             STOCKHOLDERS' EQUITY (DEFICIT)                             $  2,667           $  6,773
                                                                        ========           ========
</TABLE>


                             See Accompanying Notes

                                       3
<PAGE>
                        TRES ESTRELLAS ENTERPRISES, INC.
                          (A Development Stage Company)
                            Statements of Operations
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
                                                                                                              March 5, 2007
                                    Three Months       Nine Months        Three Months       Nine Months       (inception)
                                       Ended              Ended              Ended              Ended            through
                                     Sept. 30,          Sept. 30,          Sept. 30,          Sept. 30,          Sept. 30,
                                       2009               2009               2008               2008               2009
                                   ------------       ------------       ------------       ------------       ------------
<S>                                <C>                <C>                <C>                <C>                <C>
REVENUES
  Revenues                         $         --       $         --       $         --       $         --       $         --
                                   ------------       ------------       ------------       ------------       ------------
TOTAL REVENUES                               --                 --                 --                 --                 --

OPERATING COSTS
  Administrative Expenses                 4,740             14,201              5,140             27,816             66,998
                                   ------------       ------------       ------------       ------------       ------------
TOTAL OPERATING COSTS                     4,740             14,201              5,140             27,816             66,998
                                   ------------       ------------       ------------       ------------       ------------

NET INCOME (LOSS)                  $     (4,740)      $    (14,201)      $     (5,140)      $    (27,816)      $    (66,998)
                                   ============       ============       ============       ============       ============

BASIC EARNINGS (LOSS) PER SHARE    $      (0.00)      $      (0.00)      $      (0.00)      $      (0.00)
                                   ============       ============       ============       ============
WEIGHTED AVERAGE NUMBER OF
 COMMON SHARES OUTSTANDING           11,500,000         11,500,000         11,500,000         11,500,000
                                   ============       ============       ============       ============
</TABLE>


                             See Accompanying Notes

                                       4
<PAGE>
                        TRES ESTRELLAS ENTERPRISES, INC.
                          (A Development Stage Company)
                            Statements of Cash Flows
--------------------------------------------------------------------------------

<TABLE>
<CAPTION>
                                                                                                      March 5, 2007
                                                                  Three Months       Nine Months       (inception)
                                                                     Ended              Ended            through
                                                                   Sept. 30,          Sept. 30,          Sept. 30,
                                                                     2009               2009               2009
                                                                   --------           --------           --------
<S>                                                                <C>                <C>                <C>
CASH FLOWS FROM OPERATING ACTIVITIES
  Net income (loss)                                                $(14,201)          $(27,816)          $(66,998)
  Adjustments to reconcile net loss to net cash
   provided by (used in) operating activities:

  Changes in operating assets and liabilities:
    (Increase) decrease in Organizational Costs                          --                 --             (1,970)
    Increase (decrease) in Accounts Payable                           5,100                800              7,200
    Increase (decrease) in Loan from Director                         4,995              4,000             27,465
                                                                   --------           --------           --------
          NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES        (4,106)           (23,016)           (34,303)

CASH FLOWS FROM INVESTING ACTIVITIES
  Acquisition of equipment                                               --                 --                 --
                                                                   --------           --------           --------
          NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES            --                 --                 --

CASH FLOWS FROM FINANCING ACTIVITIES
  Issuance of common stock                                               --                 --             11,500
  Additional paid-in capital                                             --                 --             23,500
                                                                   --------           --------           --------
          NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES            --                 --             35,000
                                                                   --------           --------           --------

NET INCREASE (DECREASE) IN CASH                                      (4,106)           (23,016)               697

CASH AT BEGINNING OF PERIOD                                           4,803             27,741                 --
                                                                   --------           --------           --------

CASH AT END OF PERIOD                                              $    697          $   4,725           $    697
                                                                   ========           ========           ========

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION

Cash paid during year for:
  Interest                                                         $     --           $     --           $     --
                                                                   ========           ========           ========

  Income Taxes                                                     $     --           $     --           $     --
                                                                   ========           ========           ========
</TABLE>


                             See Accompanying Notes

                                       5
<PAGE>
                        Tres Estrellas Enterprises, Inc.
                         (A Development Stage Company)
                         Notes to Financial Statements
                               September 30, 2009
--------------------------------------------------------------------------------

1. ORGANIZATION

     Tres Estrellas  Enterprises,  Inc. (the "Company") is a Nevada  corporation
     incorporated on March 5, 2007. The Company is a development  stage company.
     To date,  the Company's  activities  have been limited to its formation and
     the raising of equity  capital.  The Company's  fiscal year end is December
     31.

     GOING CONCERN AND LIQUIDITY CONSIDERATIONS

     The accompanying  financial statements have been prepared assuming that the
     Company will continue as a going concern,  which contemplates,  among other
     things,  the  realization of assets and  satisfaction of liabilities in the
     normal course of business. As at September 30, 2009, the Company had a loss
     from operations of $66,998 and has earned no revenues since inception.  The
     Company intends to fund operations  through equity financing  arrangements,
     which may be insufficient to fund its capital expenditures, working capital
     and other cash requirements for the year ending December 31, 2009.

     The  ability  of the  Company  to  emerge  from  the  development  stage is
     dependent  upon,  among other  things,  obtaining  additional  financing to
     continue  operations,  development  of its business plan and  generation of
     revenue.

     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.

2. SIGNIFICANT ACCOUNTING POLICIES

     a) BASIS OF PRESENTATION

     The  accounting  and  reporting  policies  of the  Company  conform to U.S.
     generally   accepted   accounting   principles  (US  GAAP)   applicable  to
     development stage companies.

     b) 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.

     c) 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.

                                       6
<PAGE>
                        Tres Estrellas Enterprises, Inc.
                         (A Development Stage Company)
                         Notes to Financial Statements
                               September 30, 2009
--------------------------------------------------------------------------------

2. SIGNIFICANT ACCOUNTING POLICIES - CONTINUED

     d) FAIR VALUE OF FINANCIAL INSTRUMENTS AND DERIVATIVE FINANCIAL INSTRUMENTS

     The  Company  has  adopted  Statement  of  Financial  Accounting  Standards
     ("SFAS") Number 119, "Disclosure About Derivative Financial Instruments and
     Fair  Value of  Financial  Instruments."  The  carrying  amount of  accrued
     liabilities  approximates  its fair value because of the short  maturity of
     this item.  Certain  fair value  estimates  may be subject to and  involve,
     uncertainties and matters of significant judgment,  and, therefore,  cannot
     be determined with precision.  Changes in assumptions  could  significantly
     affect  these  estimates.  The  Company  does not  hold or issue  financial
     instruments  for  trading   purposes,   nor  does  it  utilize   derivative
     instruments in the management of its foreign  exchange,  commodity price or
     interest rate market risks.

     e) SEGMENTED REPORTING

     SFAS Number 131,  "Disclosure  About  Segments of an Enterprise and Related
     Information",  changed the way public  companies report  information  about
     segments  of  their   business  in  their   quarterly   reports  issued  to
     shareholders.  It also requires entity-wide  disclosures about the products
     and services an entity provides,  the material  countries in which it holds
     assets and reports revenues and its major customers.

     f) FEDERAL 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 and  liabilities  are  measured  using
     enacted tax rates expected to apply to taxable income in the years in which
     those temporary  differences  are expected to be recovered or settled.  The
     Company  provides for deferred  taxes for the estimated  future tax effects
     attributable to temporary differences and carryforwards when realization is
     more likely than not.

     g) EARNINGS (LOSS) PER SHARE

     The Company has  adopted  Financial  Accounting  Standards  Board  ("FASB")
     Statement  Number  128,   "Earnings  per  Share,"  ("EPS")  which  requires
     presentation  of basic and diluted EPS on the face of the income  statement
     for  all  entities  with  complex   capital   structures   and  requires  a
     reconciliation   of  the  numerator  and   denominator  of  the  basic  EPS
     computation   to  the  numerator  and   denominator   of  the  diluted  EPS
     computation.  In the  accompanying  financial  statements,  basic  earnings
     (loss) per share is computed by dividing  net  income/loss  by the weighted
     average number of shares of common stock outstanding during the period.

                                       7
<PAGE>
                        Tres Estrellas Enterprises, Inc.
                         (A Development Stage Company)
                         Notes to Financial Statements
                               September 30, 2009
--------------------------------------------------------------------------------

2. SIGNIFICANT ACCOUNTING POLICIES - CONTINUED

     h) STOCK-BASED COMPENSATION

     The Company  adopted the  provisions  of Statement of Financial  Accounting
     Standards  ("SFAS") No. 123(R),  "SHARE-BASED  PAYMENT",  which establishes
     accounting for equity instruments  exchanged for employee  services.  Under
     the provisions of SFAS 123(R), stock-based compensation cost is measured at
     the grant date,  based on the  calculated  fair value of the award,  and is
     recognized  as an expense  over the  employees'  requisite  service  period
     (generally the vesting period of the equity  grant).  The Company  accounts
     for share-based payments to non-employees,  in accordance with SFAS 123 (as
     originally  issued)  and  Emerging  Issues  Task  Force  Issue  No.  96-18,
     "ACCOUNTING FOR EQUITY  INSTRUMENTS THAT ARE ISSUED TO OTHER THAN EMPLOYEES
     FOR ACQUIRING, OR IN CONJUNCTION WITH SELLING, GOODS OR SERVICES".  For the
     period ended  September  30, 2009 the Company did not have any  stock-based
     compensation.

     i) REVENUE RECOGNITION

     The Company  recognizes  revenue  from the sale of products and services in
     accordance  with  Securities  and  Exchange   Commission  Staff  Accounting
     Bulletin  No.  104  ("SAB   104"),   "Revenue   Recognition   in  Financial
     Statements." Revenue will consist of services income and will be recognized
     only when all of the following criteria have been met:

     (i)    Persuasive   evidence  for  an  agreement  exists;
     (ii)   Service has occurred;
     (iii)  The fee is  fixed or  determinable;  and
     (iv)   Revenue is reasonably assured.

3. CAPITAL STOCK

     a) AUTHORIZED STOCK

     The Company has authorized  75,000,000 common shares with $0.001 par value.
     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.

     b) SHARE ISSUANCES

     Since  inception  (March 5, 2007),  to September 30, 2009,  the Company has
     issued the following shares:

     A total of  5,500,000  common stock shares to the sole officer and director
     at $0.002 per share for a total of $11,000.

     A total of 6,000,000  common stock shares to 40  unaffiliated  investors at
     $.004 per share for a total of  $24,000  pursuant  to an SB-2  Registration
     Statement.

                                       8
<PAGE>
                        Tres Estrellas Enterprises, Inc.
                         (A Development Stage Company)
                         Notes to Financial Statements
                               September 30, 2009
--------------------------------------------------------------------------------

4. INCOME TAXES

     The company has incurred operating losses of $66,998, which, if unutilized,
     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 future income tax assets are as follows:

                                                                   September 30,
                                                                       2009
                                                                     --------
     Future income tax assets:
       Net operating loss (from inception (March 5, 2007
        to September  30, 2009)                                      $ 66,998
       Statutory tax rate (combined federal and state)                     34%
                                                                     --------
       Non-capital tax loss                                            22,779
       Valuation allowance                                            (22,779)
                                                                     --------
                                                                     $     --
                                                                     ========


     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.

5. NEW ACCOUNTING PRONOUNCEMENTS

     Recent accounting  pronouncements  that are listed below did and/or are not
     currently  expected to have a material  effect on the  Company's  financial
     statements.

     FASB STATEMENTS:

     In December 2007, the FASB issued SFAS No. 160, NONCONTROLLING INTERESTS IN
     CONSOLIDATED  FINANCIAL  STATEMENTS,  AN AMENDMENT OF ARB 51 ("SFAS  160").
     SFAS 160 changes the  accounting  and  reporting  for  minority  interests.
     Minority interests will be recharacterized as noncontrolling  interests and
     will be  reported  as a  component  of equity  separate  from the  parent's
     equity,  and purchases or sales of equity interests that do not result in a
     change  in  control  will  be  accounted  for as  equity  transactions.  In
     addition,  net income  attributable to the noncontrolling  interest will be
     included in consolidated net income on the face of the income statement and
     upon a loss  of  control,  the  interest  sold,  as  well  as any  interest
     retained,  will be recorded at fair value with any gain or loss  recognized
     in earnings.  SFAS 160 is effective  for  financial  statements  issued for
     fiscal years  beginning after December 15, 2008, and interim periods within
     those  fiscal   years,   except  for  the   presentation   and   disclosure
     requirements,  which  will apply  retrospectively.  There will be no impact
     upon  adoption  to our  current  consolidated  results  of  operations  and
     financial condition.

                                        9
<PAGE>
                        Tres Estrellas Enterprises, Inc.
                         (A Development Stage Company)
                         Notes to Financial Statements
                               September 30, 2009
--------------------------------------------------------------------------------

5. NEW ACCOUNTING PRONOUNCEMENTS - CONTINUED

     In March 2008, the Financial  Accounting  Standards  Board ("FASB")  issued
     Statement of Financial  Accounting  Standards ("SFAS") No. 161, DISCLOSURES
     ABOUT DERIVATIVE  INSTRUMENTS AND HEDGING ACTIVITIES,  AN AMENDMENT OF FASB
     STATEMENT   NO.  133  ("SFAS  161").   SFAS  161  expands  the   disclosure
     requirements in Statement 133 about an entity's derivative  instruments and
     hedging activities.  SFAS 161 is effective for financial  statements issued
     for fiscal years and interim periods  beginning after November 15, 2008. We
     are currently evaluating the impact of adopting FAS 161.

     In May 2008, the Financial  Accounting Standards Board ("FASB") issued SFAS
     No. 162, "The Hierarchy of Generally Accepted Accounting Principles".  SFAS
     No.  162  sets  forth  the  level  of  authority  to  a  given   accounting
     pronouncement  or document by  category.  Where there might be  conflicting
     guidance  between two  categories,  the more  authoritative  category  will
     prevail.  SFAS No. 162 will become effective 60 days after the SEC approves
     the  PCAOB's  amendments  to AU  Section  411  of  the  AICPA  Professional
     Standards.  SFAS No. 162 has no effect on the Company's financial position,
     statements of operations, or cash flows at this time.

     In May 2008, the Financial  Accounting Standards Board ("FASB") issued SFAS
     No.  163,  "Accounting  for  Financial  Guarantee  Insurance  Contracts-and
     interpretation  of FASB  Statement  No.  60".  SFAS No. 163  clarifies  how
     Statement 60 applies to financial guarantee insurance contracts,  including
     the recognition and measurement of premium revenue and claims  liabilities.
     This statement also requires expanded disclosures about financial guarantee
     insurance  contracts.  SFAS No. 163 is effective for fiscal years beginning
     on or after December 15, 2008, and interim periods within those years. SFAS
     No. 163 has no effect on the Company's  financial  position,  statements of
     operations, or cash flows at this time.

6. RELATED PARTY TRANSACTIONS

     Mr. Chavez, a director of the Company, has advanced funds to the company to
     pay for any costs  incurred by it. These funds are interest  free and there
     are no specific  terms of  repayment or any  contract  regarding  the funds
     loaned. The balance due Mr. Chavez was $27,465 on September 30, 2009.

     The officer and director of the Company may, in the future, become involved
     in other business opportunities as they become available,  thus he may face
     a  conflict  in  selecting  between  the  Company  and his  other  business
     opportunities.  The company has not  formulated a policy for the resolution
     of such conflicts.

7. SUBSEQUENT EVENT

     On October 30,  2009,  the  Company  executed  an  agreement  with IN Media
     Corporation, Inc. ("IN-Media"), and the Company (the "Agreement"),  whereby
     pursuant  to  the  terms  and  conditions  of  that  Agreement,   IN  Media
     shareholders   acquired  thirty  three  million,   five  hundred   thousand
     (33,500,000)  shares of the Company's  common  stock,  whereby IN Media was
     merged into the Company.  This issuance of stock did not involve any public
     offering, general advertising or solicitation. At the time of the issuance,
     IN Media had fair access to and was in possession of all available material
     information  about the  Company.  The shares  bear a  restrictive  transfer
     legend in accordance with Rule 144 under the Securities Act.

                                       10
<PAGE>
                        Tres Estrellas Enterprises, Inc.
                         (A Development Stage Company)
                         Notes to Financial Statements
                               September 30, 2009
--------------------------------------------------------------------------------

7. SUBSEQUENT EVENT - CONTINUED

     Upon  effectiveness  of the  Agreement,  the  Company  has now  changed its
     business plan to the business of IN Media.  IN Media is a content  provider
     and integrator of Internet Protocol Television ("IPTV") services for cable,
     satellite,  internet,  telephony and mobile services. The IN Media business
     model is  comprised  of both  content  fees and shared  revenue  from large
     infrastructure  providers offering total solutions:  television,  telephony
     and internet  services,  also  referred to as "Triple Play"  services.  The
     addition of content or video on demand  (VoD) adds to the solution or "Quad
     Play" services.  IN Media is an integral part of both IPTV and VoD services
     with their  ownership  of content  and  streamlined  IPTV  implementations.
     However,  IN Media  mitigates  their  exposure  by  partnering  with  large
     Platform  Providers  whom are  responsible  for the  customer  billing  and
     service.

                                       11
<PAGE>
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
        OF OPERATIONS

CAUTIONARY STATEMENTS REGARDING FORWARD-LOOKING INFORMATION

Management's Discussion and Analysis contains various "forward looking
statements" within the meaning of Section 21E of the Securities Exchange Act of
1934, as amended, regarding future events or the future financial performance of
the Company that involve risks and uncertainties. Certain statements included in
this Form 10-Q, including, without limitation, statements related to anticipated
cash flow sources and uses, and words including but not limited to
"anticipates", "believes", "plans", "expects", "future" and similar statements
or expressions, identify forward looking statements. Any forward-looking
statements herein are subject to certain risks and uncertainties in the
Company's business and any changes in current accounting rules, all of which may
be beyond the control of the Company. The Company adopted at management's
discretion, the most conservative recognition of revenue based on the most
astringent guidelines of the SEC. Management will elect additional changes to
revenue recognition to comply with the most conservative SEC recognition on a
forward going accrual basis as the model is replicated with other similar
markets (i.e. SBDC). The Company's actual results could differ materially from
those anticipated in these forward-looking statements as a result of certain
factors, including those set forth therein.

Forward-looking statements involve risks, uncertainties and other factors, which
may cause our actual results, performance or achievements to be materially
different from those expressed or implied by such forward-looking statements.
Factors and risks that could affect our results and achievements and cause them
to materially differ from those contained in the forward-looking statements
include those identified in the section titled "Risk Factors" in the Company's
Annual Report on Form 10-K for the year ended December 31, 2008, as well as
other factors that we are currently unable to identify or quantify, but that may
exist in the future.

In addition, the foregoing factors may affect generally our business, results of
operations and financial position. Forward-looking statements speak only as of
the date the statement was made. We do not undertake and specifically decline
any obligation to update any forward-looking statements.

BUSINESS

Our business was formed to offer a proposed pipe restoration services to
commercial and residential rental building owners in Baja California, Mexico in
2008.

During the past year we have witnessed a dramatic reduction in investor and
lender willingness to provide funding throughout the world. We are also
experiencing increased levels of resistance to our inquiries for new sources of
cash flows. We need to generate additional funding beyond that provided in the
past by our director.

Management determined it was in the best interests of the company and the
shareholders to consider other potential business opportunities that could
include possibly changing our business plan, acquiring an existing business with
sufficient cash flows, or merging with another company.

On October 30, 2009, we executed an agreement with IN Media Corporation, Inc.
("IN-Media"), and our Company (the "Agreement"), whereby pursuant to the terms
and conditions of that Agreement, IN Media shareholders acquired thirty three
million, five hundred thousand (33,500,000) shares of our common stock, whereby
IN Media was merged into the Company. The Company reported this event on Form
8-K, filed with the Securities and Exchange Agreement on November 2, 2009. The
disclosure included the financial statements of IN-Media, pro-forma financials,

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and disclosures regarding IN-Media. The closing of the transactions in the
agreement are contingent upon satisfaction of closing conditions listed in the
Agreement, a form of which is attached Exhibit 2.1 to that Form 8-K.

RESULTS OF OPERATIONS

We have generated no revenues since inception and have incurred $66,998 in
expenses from inception through September 30, 2009. We incurred $4,740 and 5,140
in expenses for the three months ended September 30, 2009 and 2008,
respectively. These costs consisted of general and administrative expenses. For
the nine months ended September 30, 2009 and 2008 we incurred $14,201 and
$27,816 in expenses, these were all general and administrative expenses.

Management determined it was in the best interests of the company and the
shareholders to consider other potential business opportunities that could
include possibly changing our business plan, acquiring an existing business with
sufficient cash flows, or merging with another company.

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

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

                    Cash                          $    697
                    Total assets                  $  2,667
                    Total liabilities             $ 34,665
                    Shareholders' equity          $(31,998)

There was no cash provided from operating activities for the quarter ended
September 30, 2009. From inception the director had loaned the company $27,465.
Cash provided by financing since inception was $35,000, consisting of $11,000
from the sale of shares to our officer and director and $24,000 resulting from
the sale of our common stock to 40 unaffiliated investors.

LIQUIDITY AND CAPITAL RESOURCES

We cannot continually incur operating losses in the future and may decide that
we can no longer continue with our business operations as detailed in our
original business plan because of a lack of financial results and a lack of
available financial resources. Our cash balance at September 30, 2009 was $697.
If we are unable to secure adequate capital to continue in business, our
shareholders will lose some or all of their investment and our business will
likely fail. Our director has advanced us funds of $27,465 and has agreed to
advance funds in a limited operations scenario. In the event our director does
not provide such funding, our business will likely fail. We are a development
stage company and have generated no revenue to date.

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.

RECENT ACCOUNTING PRONOUNCEMENTS

Recent accounting pronouncements that the Company has adopted or that will be
required to adopt in the future are summarized below.

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<PAGE>
On September 30, 2009, the Company adopted updates issued by the Financial
Accounting Standards Board (FASB) to the authoritative hierarchy of GAAP. These
changes establish the FASB Accounting Standards CodificationTM (ASC) as the
source of authoritative accounting principles recognized by the FASB to be
applied by nongovernmental entities in the preparation of financial statements
in conformity with GAAP. 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. The FASB will no longer issue
new standards in the form of Statements, FASB Staff Positions, or Emerging
Issues Task Force Abstracts; instead the FASB will issue Accounting Standards
Updates. Accounting Standards Updates will not be authoritative in their own
right as they will only serve to update the Codification. These changes and the
Codification itself do not change GAAP. Other than the manner in which new
accounting guidance is referenced, the adoption of these changes had no impact
on the Condensed Consolidated Financial Statements.

In June 2009, the FASB issued guidance now codified as ASC Topic 105, "GENERALLY
ACCEPTED ACCOUNTING PRINCIPLES" ("ASC 105"), which establishes the FASB
Accounting Standards Codification as the source of GAAP to be applied to
nongovernmental agencies. ASC 105 explicitly recognizes rules and interpretive
releases of the SEC under authority of federal securities laws as authoritative
GAAP for SEC registrants. ASC 105 became effective for interim or annual periods
ending after September 15, 2009. ASC 105 does not have a material impact on the
Company's consolidated financial statements presented hereby.

In May 2009, the FASB issued guidance now codified as ASC Topic 855, "SUBSEQUENT
EVENTS" ("ASC 855"). The pronouncement modifies the definition of what qualifies
as a subsequent event--those events or transactions that occur following the
balance sheet date, but before the financial statements are issued, or are
available to be issued--and requires companies to disclose the date through
which it has evaluated subsequent events and the basis for determining that
date. The Company adopted the provisions of ASC 855 in the second quarter of
2009, in accordance with the effective date.

                       WHERE YOU CAN FIND MORE INFORMATION

You are advised to read this Form 10-Q in conjunction with other reports and
documents that we file from time to time with the SEC. In particular, please
read our Quarterly Reports on Form 10-Q, Annual report on Form 10-K, and Current
Reports on Form 8-K that we file from time to time. You may obtain copies of
these reports directly from us or from the SEC at the SEC's Public Reference
Room at 100 F. Street, N.E. Washington, D.C. 20549, and you may obtain
information about obtaining access to the Reference Room by calling the SEC at
1-800-SEC-0330. In addition, the SEC maintains information for electronic filers
at its website http://www.sec.gov.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

We do not hold any derivative instruments and do not engage in any hedging
activities.

ITEM 4. CONTROLS AND PROCEDURES

a) Evaluation of Disclosure Controls and Procedures

Our management team, including our principal executive officer and our principal
financial officer, evaluated the effectiveness of the design and operation of
our disclosure controls and procedures as such term is defined under Rule
13a-15(e) promulgated under the Securities Exchange Act of 1934, as amended
(Exchange Act), as of the last day of the fiscal period covered by this report,
September 30, 2009. The term disclosure controls and procedures means our
controls and other procedures that are designed to ensure that information
required to be disclosed by us in the reports that we file or submit under the

                                       14
<PAGE>
Exchange Act is recorded, processed, summarized and reported, within the time
periods specified in the SEC's rules and forms. Disclosure controls and
procedures include, without limitation, controls and procedures designed to
ensure that information required to be disclosed by us in the reports that we
file or submit under the Exchange Act is accumulated and communicated to
management, including our principal executive and principal financial officer,
or persons performing similar functions, as appropriate to allow timely
decisions regarding required disclosure. Based on this evaluation, our principal
executive officer and our principal financial officer concluded that our
disclosure controls and procedures were effective as of September 30, 2009.

Our principal executive officer and our principal financial officer, are
responsible for establishing and maintaining adequate internal control over
financial reporting, as such term is defined in Exchange Act Rules 13a-15(f).
Our principal executive officer and our principal financial officer are required
to base their assessment of the effectiveness of our internal control over
financial reporting on a suitable, recognized control framework, such as the
framework developed by the Committee of Sponsoring Organizations (COSO). The
COSO framework, published in INTERNAL CONTROL-INTEGRATED FRAMEWORK, is known as
the COSO Report. Our principal executive officer and our principal financial
officer, have chosen the COSO framework on which to base their assessment. Based
on this evaluation, our principal executive officer and our principal financial
officer concluded that our internal control over financial reporting was
effective as of September 30, 2009.

Because of its inherent limitations, internal control over financial reporting
may not prevent or detect misstatements. Therefore, even those systems
determined to be effective can provide only reasonable assurance of achieving
their control objectives. Furthermore, smaller reporting companies face
additional limitations. Smaller reporting companies employ fewer individuals and
find it difficult to properly segregate duties. Often, one or two individuals
control every aspect of the Company's operation and are in a position to
override any system of internal control. Additionally, smaller reporting
companies tend to utilize general accounting software packages that lack a
rigorous set of software controls.

It should be noted that any system of controls, however well designed and
operated, can provide only reasonable and not absolute assurance that the
objectives of the system are met. In addition, the design of any control system
is based in part upon certain assumptions about the likelihood of certain
events. Because of these and other inherent limitations of control systems,
there can be no assurance that any design will succeed in achieving its stated
goals under all potential future conditions, regardless of how remote.

b) Changes in Internal Control over Financial Reporting.

During the Quarter ended September 30, 2009, there was no change in our internal
control over financial reporting (as such term is defined in Rule 13a-15(f)
under the Exchange Act) that has materially affected, or is reasonably likely to
materially affect, our internal control over financial reporting.

                                       15
<PAGE>
                           PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

None.

ITEM 1A. RISK FACTORS

There have been no material changes to the risk factors previously discussed in
Item 1A of the Company's Form 10-K for the year ended December 31, 2008,
including but not limited, to the following:

OUR COMMON STOCK IS SUBJECT TO PENNY STOCK REGULATION

Our shares are subject to the provisions of Section 15(g) and Rule 15g-9 of the
Securities Exchange Act of 1934, as amended (the "Exchange Act"), commonly
referred to as the "penny stock" rule. Section 15(g) sets forth certain
requirements for transactions in penny stocks and Rule 15g-9(d)(1) incorporates
the definition of penny stock as that used in Rule 3a51-1 of the Exchange Act.
The Commission generally defines penny stock to be any equity security that has
a market price less than $5.00 per share, subject to certain exceptions. Rule
3a51-1 provides that any equity security is considered to be penny stock unless
that security is: registered and traded on a national securities exchange
meeting specified criteria set by the Commission; authorized for quotation on
the NASDAQ Stock Market; issued by a registered investment company; excluded
from the definition on the basis of price (at least $5.00 per share) or the
registrant's net tangible assets; or exempted from the definition by the
Commission. Since our shares are deemed to be "penny stock", trading in the
shares will be subject to additional sales practice requirements on
broker/dealers who sell penny stock to persons other than established customers
and accredited investors.

FINRA SALES PRACTICE REQUIREMENTS MAY ALSO LIMIT A STOCKHOLDER'S ABILITY TO BUY
AND SELL OUR STOCK.

In addition to the "penny stock" rules described above, the Financial Industry
Regulatory Authority (FINRA) has adopted rules that require that in recommending
an investment to a customer, a broker-dealer must have reasonable grounds for
believing that the investment is suitable for that customer. Prior to
recommending speculative low priced securities to their non-institutional
customers, broker-dealers must make reasonable efforts to obtain information
about the customer's financial status, tax status, investment objectives and
other information. Under interpretations of these rules, FINRA believes that
there is a high probability that speculative low priced securities will not be
suitable for at least some customers. FINRA requirements make it more difficult
for broker-dealers to recommend that their customers buy our common stock, which
may limit your ability to buy and sell our stock and have an adverse effect on
the market for our shares.

WE MAY NOT HAVE ACCESS TO SUFFICIENT CAPITAL TO PURSUE OUR BUSINESS AND
THEREFORE WOULD BE UNABLE TO ACHIEVE OUR PLANNED FUTURE GROWTH.

We intend to pursue a growth strategy that includes development of the Company
business and technology. Currently we have limited capital which is insufficient
to pursue our plans for development and growth. Our ability to implement our
growth plans will depend primarily on our ability to obtain additional private
or public equity or debt financing. We are currently seeking additional capital.
Such financing may not be available at all, or we may be unable to locate and
secure additional capital on terms and conditions that are acceptable to us. Our
failure to obtain additional capital will have a material adverse effect on our
business.

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<PAGE>
NEVADA LAW AND OUR ARTICLES OF INCORPORATION PROTECT OUR DIRECTORS FROM CERTAIN
TYPES OF LAWSUITS, WHICH COULD MAKE IT DIFFICULT FOR US TO RECOVER DAMAGES FROM
THEM IN THE EVENT OF A LAWSUIT.

Nevada law provides that our directors will not be liable to our company or to
our stockholders for monetary damages for all but certain types of conduct as
directors. Our Articles of Incorporation require us to indemnify our directors
and officers against all damages incurred in connection with our business to the
fullest extent provided or allowed by law. The exculpation provisions may have
the effect of preventing stockholders from recovering damages against our
directors caused by their negligence, poor judgment or other circumstances. The
indemnification provisions may require our company to use our assets to defend
our directors and officers against claims, including claims arising out of their
negligence, poor judgment, or other circumstances.

FAILURE TO ACHIEVE AND MAINTAIN EFFECTIVE INTERNAL CONTROLS IN ACCORDANCE WITH
SECTION 404 OF THE SARBANES-OXLEY ACT COULD HAVE A MATERIAL ADVERSE EFFECT ON
OUR BUSINESS AND OPERATING RESULTS.

It may be time consuming, difficult and costly for us to develop and implement
the additional internal controls, processes and reporting procedures required by
the Sarbanes-Oxley Act. We may need to hire additional financial reporting,
internal auditing and other finance staff in order to develop and implement
appropriate additional internal controls, processes and reporting procedures. If
we are unable to comply with these requirements of the Sarbanes-Oxley Act, we
may not be able to obtain the independent accountant certifications that the
Sarbanes-Oxley Act requires of publicly traded companies.

If we fail to comply in a timely manner with the requirements of Section 404 of
the Sarbanes-Oxley Act regarding internal control over financial reporting or to
remedy any material weaknesses in our internal controls that we may identify,
such failure could result in material misstatements in our financial statements,
cause investors to lose confidence in our reported financial information and
have a negative effect on the trading price of our common stock.

Pursuant to Section 404 of the Sarbanes-Oxley Act and current SEC regulations,
beginning with our annual report on Form 10-K for our fiscal period ending
December 31, 2009, we will be required to prepare assessments regarding internal
controls over financial reporting and beginning with our annual report on Form
10-K for our fiscal period ending December 31, 2009, furnish a report by our
management on our internal control over financial reporting. We have begun the
process of documenting and testing our internal control procedures in order to
satisfy these requirements, which is likely to result in increased general and
administrative expenses and may shift management time and attention from
revenue-generating activities to compliance activities. While our management is
expending significant resources in an effort to complete this important project,
there can be no assurance that we will be able to achieve our objective on a
timely basis. There also can be no assurance that our auditors will be able to
issue an unqualified opinion on management's assessment of the effectiveness of
our internal control over financial reporting. Failure to achieve and maintain
an effective internal control environment or complete our Section 404
certifications could have a material adverse effect on our stock price.

In addition, in connection with our on-going assessment of the effectiveness of
our internal control over financial reporting, we may discover "material
weaknesses" in our internal controls as defined in standards established by the
Public Company Accounting Oversight Board, or the PCAOB. A material weakness is
a significant deficiency, or combination of significant deficiencies, that
results in more than a remote likelihood that a material misstatement of the
annual or interim financial statements will not be prevented or detected. The
PCAOB defines "significant deficiency" as a deficiency that results in more than

                                       17
<PAGE>
a remote likelihood that a misstatement of the financial statements that is more
than inconsequential will not be prevented or detected.

In the event that a material weakness is identified, we will employ qualified
personnel and adopt and implement policies and procedures to address any
material weaknesses that we identify. However, the process of designing and
implementing effective internal controls is a continuous effort that requires us
to anticipate and react to changes in our business and the economic and
regulatory environments and to expend significant resources to maintain a system
of internal controls that is adequate to satisfy our reporting obligations as a
public company. We cannot assure you that the measures we will take will
remediate any material weaknesses that we may identify or that we will implement
and maintain adequate controls over our financial process and reporting in the
future.

Any failure to complete our assessment of our internal control over financial
reporting, to remediate any material weaknesses that we may identify or to
implement new or improved controls, or difficulties encountered in their
implementation, could harm our operating results, cause us to fail to meet our
reporting obligations or result in material misstatements in our financial
statements. Any such failure could also adversely affect the results of the
periodic management evaluations of our internal controls and, in the case of a
failure to remediate any material weaknesses that we may identify, would
adversely affect the annual auditor attestation reports regarding the
effectiveness of our internal control over financial reporting that are required
under Section 404 of the Sarbanes-Oxley Act. Inadequate internal controls could
also cause investors to lose confidence in our reported financial information,
which could have a negative effect on the trading price of our common stock.

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

There is no information with respect to which information is not otherwise
called for by this form.

ITEM 6. EXHIBITS

                                                                    Exhibit
                                                                    Number
                                                                    ------

Certification of Chief Executive Officer pursuant to                  31.1
18 U.S.C. 1350, as adopted pursuant to Section 302 of
the Sarbanes-Oxley Act of 2002

Certification of Chief Financial Officer pursuant to                  31.2
18 U.S.C. 1350, as adopted pursuant to Section 302 of
the Sarbanes-Oxley Act of 2002

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

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

                                       18
<PAGE>
                                   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.

Tres Estrellas Enterprises, Inc. (Registrant)


/s/ Nitin Karnik                                         Date: November 11, 2009
------------------------------------
Nitin Karnik
President, Chief Executive Officer
and Director


/s/ Jose Chavez                                          Date: November 11, 2009
------------------------------------
Jose Chavez
Chief Financial Officer and Director


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