----

----

|    | QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the quarterly period ended March 31, 2010 |
|-----------------|--------------------------------------------------------------------------------------------------------------------------------|

|    | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _______ to _______   |
|-----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Nevada                                                         | 01-0660195                           |
|----------------------------------------------------------------|--------------------------------------|
| (State or other jurisdiction of incorporation or organization) | (I.R.S. Employer Identification No.) |

| 1077 Balboa Avenue, Laguna Beach, California 92651 |
|----------------------------------------------------|
| (Address of principal executive offices)           |

| (714) 651-8000                                            |
|-----------------------------------------------------------|
| (Registrant’s telephone number including area code) |
|                                                      |   |

| Large accelerated filer o                                                                                                                                                |   | Accelerated filer o                                |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|----------------------------------------------------|
| Non-accelerated filer   o (Do not check if a smaller reporting company)                                                                                   |   | Smaller reporting company   x  |
|  Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).     Yes x No o |   |

----

|                         |   | March 31, 2010 (Unaudited) |   |   | December 31, 2009 |   |
|------------------------------|--------|----------------------------|--------|--------|-------------------|--------|
|                         |   |                       |   |   |              |   |
| Current assets               |   |                       |   |   |              |   |
|    Cash       |   | $                          | 1,379  |   |              | $      | 1,534 |   |
|                         |   |                       |   |   |              |   |   |   |
| Total current assets         |   |                       | 1,379  |   |              |   | 1,534 |   |
|                         |   |                       |   |   |              |   |   |   |
| Other assets                 |   |                       |   |   |              |   |   |   |
|    Investment |   |                       | 27,500 |   |              |   | 27,500 |   |
|                         |   |                       |   |   |              |   |   |   |
| Total assets                 |   | $                          | 28,879 |   |              | $      | 29,034 |   |

| Current liabilities                                                                                                                                                      |   |   |                |   |   |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|---------------------|--------|--------|--------|
| Accounts payable and accrued expenses                                                                                                                                    |   | $      | 61,043              |   |   | $      | 56,561 |   |
| Income taxes payable                                                                                                                                                     |   |   | 1,600               |   |   |   | 800 |   |
|    Note payable, related party                                                                                                                            |   |   | 7,318               |   |   |   | 7,318 |   |
|                                                                                                                                                                     |   |   |                |   |   |   |   |   |
| Total current liabilities                                                                                                                                                |   |   | 69,961              |   |   |   | 64,679 |   |
|                                                                                                                                                                     |   |   |                |   |   |   |   |   |
| Stockholders’ equity (deficit)                                                                                                                                     |   |   |                |   |   |   |   |   |
| Preferred stock, $.001 par value; 5,000,000 shares authorized, 0 shares issued and outstanding                                                                           |   |   | -                   |   |   |   | - |   |
| Common stock, $.001 par value; 65,849,200 shares authorized, 4,500,012 and 4,500,012 shares issued and outstanding at March 31, 2010 and December 31, 2009, respectively |   |   |     4,500 |   |   |   |     4,500 |   |
| Additional paid-in capital                                                                                                                                               |   |   | 132,929             |   |   |   | 132,929 |   |
| Deficit accumulated during the development stage                                                                                                                         |   |   | (178,511            | )      |   |   | (173,074 | ) |
|                                                                                                                                                                     |   |   |                |   |   |   |   |   |
| Total stockholders’ equity (deficit)                                                                                                                               |   |   | (41,082             | )      |   |   | (35,645 | ) |
|                                                                                                                                                                     |   |   |                |   |   |   |   |   |
|          Total liabilities and stockholders’ equity (deficit)                                                         |   | $      | 28,879              |   |   | $      | 29,034 |   |

----

|                                                                             |   |                         |      |   |                            |   |      |      |   |
|----------------------------------------------------------------------------------|--------|------------------------------|-----------|--------|---------------------------------|--------|-----------|-----------|--------|
|                                                                             |   |                         |      |   |                            |   |      |      |   |
|                                                                             |   | Three Months Ended March 31, |      |   | Inception (January 18, 2002) to |   |
|                                                                             |   |                         |      |   |                            |   |      | March 31, |   |
|                                                                             |   | 2010                         |      |   | 2009                            |   |      | 2010      |   |
|                                                                             |   |                         |      |   |                            |   |      |      |   |
| Net revenue                                                                      |   | $                            | 6,968     |   |                            | $      | 5,419     |      |   | $ | 73,199 |   |
|                                                                             |   |                         |      |   |                            |   |      |      |   |   |   |   |
| Operating expenses                                                               |   |                         |      |   |                            |   |      |      |   |   |   |   |
| Legal and professional                                                           |   |                         | 4,298     |   |                            |   | 12,740    |      |   |   | 125,089 |   |
| Dues and fees                                                                    |   |                         | 153       |   |                            |   | 18        |      |   |   | 22,179 |   |
| Rent                                                                             |   |                         | 4,000     |   |                            |   | 3,000     |      |   |   | 30,900 |   |
| General and administrative                                                       |   |                         | 2,971     |   |                            |   | 3,166     |      |   |   | 46,078 |   |
|                                                                             |   |                         |      |   |                            |   |      |      |   |   |   |   |
| Total operating expenses                                                         |   |                         | 11,422    |   |                            |   | 18,924    |      |   |   | 224,246 |   |
|                                                                             |   |                         |      |   |                            |   |      |      |   |   |   |   |
| Other income (expense)                                                           |   |                         |      |   |                            |   |      |      |   |   |   |   |
| Interest income (expense), net                                                   |   |                         | (183      | )      |                            |   | (760      | )         |   |   | (2,864 | ) |
|                                                                             |   |                         |      |   |                            |   |      |      |   |   |   |   |
| Loss from continuing operations before income taxes                              |   |                         | (4,637    | )      |                            |   | (14,265   | )         |   |   | (153,911 | ) |
|                                                                             |   |                         |      |   |                            |   |      |      |   |   |   |   |
| Provision for income taxes                                                       |   |                         | 800       |   |                            |   | 800       |      |   |   | 3,200 |   |
|                                                                             |   |                         |      |   |                            |   |      |      |   |   |   |   |
| Loss from continuing operations                                                  |   |                         | (5,437    | )      |                            |   | (15,065   | )         |   |   | (157,111 | ) |
|                                                                             |   |                         |      |   |                            |   |      |      |   |   |   |   |
| Discontinued operations                                                          |   |                         | -         |   |                            |   | -         |      |   |   | (21,400 | ) |
|                                                                             |   |                         |      |   |                            |   |      |      |   |   |   |   |
| Net loss                                                                         |   | $                            | (5,437    | )      |                            | $      | (15,065   | )         |   | $ | (178,511 | ) |
|                                                                             |   |                         |      |   |                            |   |      |      |   |   |   |   |
| Net loss per common share from continuing operations – basic and diluted   |   | $                            | (0.00     | )      |                            | $      | (0.00     | )         |   | $ | (0.05 | ) |
|                                                                             |   |                         |      |   |                            |   |      |      |   |   |   |   |
| Net loss per common share from discontinued operations – basic and diluted |   | $                            | -         |   |                            | $      | -         |      |   | $ | (0.01 | ) |
|                                                                             |   |                         |      |   |                            |   |      |      |   |   |   |   |
| Weighted average of common shares – basic and diluted                      |   |                         | 4,500,000 |   |                            |   | 3,787,646 |      |   |   | 2,958,901 |   |

----

|                                                                            |   |             |      |   |         |   |   | Deficit                   |   |   |                     |
|---------------------------------------------------------------------------------|--------|------------------|-----------|--------|--------------|--------|--------|---------------------------|--------|--------|--------------------------|
|                                                                            |   | Common Stock     |      |   |         |   |   | Accumulated               |   |   |                     |
|                                                                            |   | Number of Shares |      |   |  Amount |   |   | Additional Paid-InCapital |   |   | During Development Stage |   | Total Stockholders’ Equity (Deficit) |   |
|                                                                            |   |             |      |   |         |   |   |                      |   |   |                     |   |   |   |   |
| Balance, January 18, 2002                                                       |   |             | -         |   |         | $      | -      |                      |   | $      | -                        |   |   | $ | - |   |   | $ | - |   |
|                                                                            |   |             |      |   |         |   |   |                      |   |   |                     |   |   |   |   |   |   |   |   |   |
| Issuance of founder shares for services, January 30, 2002                       |   |             | 1,580,393 |   |         |   | 1,580  |                      |   |   | 4,800                    |   |   |   | - |   |   |   | 6,000 |   |
|                                                                            |   |             |      |   |         |   |   |                      |   |   |                     |   |   |   |   |   |   |   |   |   |
| Issuance of common stock, November 1, 2002                                      |   |             | 989,055   |   |         |   | 989    |                      |   |   | 36,561                   |   |   |   | - |   |   |   | 37,550 |   |
|                                                                            |   |             |      |   |         |   |   |                      |   |   |                     |   |   |   |   |   |   |   |   |   |
| Additional paid-in capital in exchange for facilities provided by related party |   |             | -         |   |         |   | -      |                      |   |   | 900                      |   |   |   | - |   |   |   | 900 |   |
|                                                                            |   |             |      |   |         |   |   |                      |   |   |                     |   |   |   |   |   |   |   |   |   |
| Net loss                                                                        |   |             | -         |   |         |   | -      |                      |   |   | -                        |   |   |   | (8,889 | ) |   |   | (8,889 | ) |
|                                                                            |   |             |      |   |         |   |   |                      |   |   |                     |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2002                                                      |   |             | 2,569,448 |   |         |   | 2,569  |                      |   |   | 41,881                   |   |   |   | (8,889 | ) |   |   | 35,561 |   |
|                                                                            |   |             |      |   |         |   |   |                      |   |   |                     |   |   |   |   |   |   |   |   |   |
| Distributions to shareholders                                                   |   |             | -         |   |         |   | -      |                      |   |   | (32,750                  | ) |   |   | - |   |   |   | (32,750 | ) |
|                                                                            |   |             |      |   |         |   |   |                      |   |   |                     |   |   |   |   |   |   |   |   |   |
| Additional paid-in capital in exchange for facilities provided by related party |   |             | -         |   |         |   | -      |                      |   |   | 1,200                    |   |   |   | - |   |   |   | 1,200 |   |
|                                                                            |   |             |      |   |         |   |   |                      |   |   |                     |   |   |   |   |   |   |   |   |   |

----

|                                                                            |   |             |      |               |   | Deficit                  |   |                     |   |
|---------------------------------------------------------------------------------|--------|------------------|-----------|--------------------|--------|--------------------------|--------|--------------------------|--------|
|                                                                            |   | Common Stock     |      |               |   | Accumulated              |   |                     |   |
|                                                                            |   | Number of Shares |      |   Amount |   | AdditionalPaid-InCapital |   | During Development Stage |   | Total Stockholders’ Equity (Deficit) |   |
|                                                                            |   |             |      |               |   |                     |   |                     |   |   |   |   |   |
| Net loss                                                                        |   |             | -         |               | -      |                     |   | -                        |   | (3,273 | ) | (3,273 | )  |
|                                                                            |   |             |      |               |   |                     |   |                     |   |   |   |   |   |
| Balance, December 31, 2003                                                      |   |             | 2,569,448 |               | 2,569  |                     |   | 10,331                   |   | (12,162 | ) | 738 |   |
|                                                                            |   |             |      |               |   |                     |   |                     |   |   |   |   |   |
| Additional paid-in capital contributed by related party                         |   |             | -         |               | -      |                     |   | 832                      |   | - |   | 832 |   |
|                                                                            |   |             |      |               |   |                     |   |                     |   |   |   |   |   |
| Additional paid-in capital in exchange for facilities provided by related party |   |             | -         |               | -      |                     |   | 1,200                    |   | - |   | 1,200 |   |
|                                                                            |   |             |      |               |   |                     |   |                     |   |   |   |   |   |
| Net loss                                                                        |   |             | -         |               | -      |                     |   | -                        |   | (3,889 | ) | (3,889 | )  |
|                                                                            |   |             |      |               |   |                     |   |                     |   |   |   |   |   |
| Balance, December 31, 2004                                                      |   |             | 2,569,448 |               | 2,569  |                     |   | 12,363                   |   | (16,051 | )  | (1,119 | ) |
|                                                                            |   |             |      |               |   |                     |   |                     |   |   |   |   |   |
| Additional paid-in capital contributed by related party                         |   |             | -         |               | -      |                     |   | 50                       |   | - |   | 50 |   |
|                                                                            |   |             |      |               |   |                     |   |                     |   |   |   |   |   |
| Additional paid-in capital in exchange for facilities provided by related party |   |             | -         |               | -      |                     |   | 1,200                    |   | - |   | 1,200 |   |
|                                                                            |   |             |      |               |   |                     |   |                     |   |   |   |   |   |
| Net loss                                                                        |   |             | -         |               | -      |                     |   | -                        |   | (2,440 | )  | (2,440 | )  |
|                                                                            |   |             |      |               |   |                     |   |                     |   |   |   |   |   |

----

|                                                                            |   |             |      |               |    | Deficit                  |   |                     |   |
|---------------------------------------------------------------------------------|--------|------------------|-----------|--------------------|---------|--------------------------|--------|--------------------------|--------|
|                                                                            |   | Common Stock     |      |               |    | Accumulated              |   |                     |   |
|                                                                            |   | Number of Shares |      |   Amount |    | AdditionalPaid-InCapital |   | During Development Stage |   | Total Stockholders’ Equity (Deficit) |   |
|                                                                            |   |             |      |               |    |                     |   |                     |   |   |   |   |   |
| Balance, December 31, 2005                                                      |   |             | 2,569,448 |               | 2,569   |                     |   | 13,613                   |   | (18,491 | ) | (2,309 | ) |
|                                                                            |   |             |      |               |    |                     |   |                     |   |   |   |   |   |
| Additional paid-in capital in exchange for facilities provided by related party |   |             | -         |               | -       |                     |   | 1,200                    |   | - |   | 1,200 |   |
|                                                                            |   |             |      |               |    |                     |   |                     |   |   |   |   |   |
| Net loss                                                                        |   |             | -         |               | -       |                     |   | -                        |   | (2,909 | ) | (2,909 | )  |
|                                                                            |   |             |      |               |    |                     |   |                     |   |   |   |   |   |
| Balance, December 31, 2006                                                      |   |             | 2,569,448 |               | 2,569   |                     |   | 14,813                   |   | (21,400 | )  | (4,018 | ) |
|                                                                            |   |             |      |               |    |                     |   |                     |   |   |   |   |   |
| Issuance of common stock, May 18, 2007                                          |   |             | 576,181   |               | 576     |                     |   | 34,424                   |   | - |   | 35,000 |   |
|                                                                            |   |             |      |               |    |                     |   |                     |   |   |   |   |   |
| Issuance of common stock, May 31, 2007                                          |   |             | 288,090   |               | 288     |                     |   | 17,212                   |   | - |   | 17,500 |   |
|                                                                            |   |             |      |               |    |                     |   |                     |   |   |   |   |   |
| Issuance of common stock, June 7, 2007                                          |   |             | 353,939   |               | 354     |                     |   | 21,146                   |   | - |   | 21,500 |   |
|                                                                            |   |             |      |               |    |                     |   |                     |   |   |   |   |   |
| Additional paid-in capital in exchange for facilities provided by related party |   |             |  -   |               |  - |                     |   |  900                |   |  - |   |    900 |   |
|                                                                            |   |             |      |               |    |                     |   |                     |   |   |   |   |   |
| Conversion of note receivable                                                   |   |             | -         |               | -       |                     |   | 1,875                    |   |   |   | 1,875 |   |
|                                                                            |   |             |      |               |    |                     |   |                     |   |   |   |   |   |
| Net loss                                                                        |   |             | -         |               | -       |                     |   | -                        |   | (58,882 | ) | (58,882 | )  |

----

|                              |   |             |      |   |         |   |   | Deficit                  |   |   |                     |
|-----------------------------------|--------|------------------|-----------|--------|--------------|--------|--------|--------------------------|--------|--------|--------------------------|
|                              |   | Common Stock     |      |   |         |   |   | Accumulated              |   |   |                     |
|                              |   | Number of Shares |      |   |  Amount |   |   | AdditionalPaid-InCapital |   |   | During Development Stage |   | Total Stockholders’ Equity (Deficit) |   |
|                              |   |             |      |   |         |   |   |                     |   |   |                     |   |   |   |   |
| Balance, December 31, 2007        |   |             | 3,787,658 |   |         |   | 3,788  |                     |   |   | 90,369                   |   |   |   | (80,282 | ) |   |   | 13,875 |   |
|                              |   |             |      |   |         |   |   |                     |   |   |                     |   |   |   |   |   |   |   |   |   |
| Net loss                          |   |             | -         |   |         |   | -      |                     |   |   | -                        |   |   |   | (55,945 | ) |   |   | (55,945 | ) |
|                              |   |             |      |   |         |   |   |                     |   |   |                     |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2008        |   |             | 3,787,658 |   |         |   | 3,788  |                     |   |   | 90,369                   |   |   |   | (136,227 | ) |   |   | (42,070 | ) |
|                              |   |             |      |   |         |   |   |                     |   |   |                     |   |   |   |   |   |   |   |   |   |
| Conversion of debt, June 19, 2009 |   |             | 712,354   |   |         |   | 712    |                     |   |   | 42,560                   |   |   |   |   |   |   |   | 43,272 |   |
|                              |   |             |      |   |         |   |   |                     |   |   |                     |   |   |   |   |   |   |   |   |   |
| Net loss                          |   |             | -         |   |         |   | -      |                     |   |   | -                        |   |   |   | (36,847 | ) |   |   | (36,847 | ) |
|                              |   |             |      |   |         |   |   |                     |   |   |                     |   |   |   |   |   |   |   |   |   |
| Balance, December 31, 2009        |   |             | 4,500,012 |   |         |   | 4,500  |                     |   |   | 132,929                  |   |   |   | (173,074 | ) |   |   | (35,645 | ) |
|                              |   |             |      |   |         |   |   |                     |   |   |                     |   |   |   |   |   |   |   |   |   |
| Net loss                          |   |             | -         |   |         |   | -      |                     |   |   | -                        |   |   |   | (5,437 | ) |   |   | (5,437 | ) |
|                              |   |             |      |   |         |   |   |                     |   |   |                     |   |   |   |   |   |   |   |   |   |
| Balance, March 31, 2010           |   |             | 4,500,012 |   |         | $      | 4,500  |                     |   | $      | 132,929                  |   |   | $ | (178,511 | ) |   | $ | (41,082 | ) |

----

|                                                                                     |   |                         |   |   | Inception             |   |
|------------------------------------------------------------------------------------------|--------|------------------------------|--------|--------|-----------------------|--------|
|                                                                                     |   | Three Months Ended March 31, |   |   | (January 18, 2002) to |   |
|                                                                                     |   |                         |   |   |                  |   |   | March 31, |   |
|                                                                                     |   | 2010                         |   |   | 2009                  |   |   | 2010 |   |
|                                                                                     |   |                         |   |   |                  |   |   |   |   |
| Cash flows from operating activities                                                     |   |                         |   |   |                  |   |   |   |   |
| Net loss                                                                                 |   | $                            | (5,437 | )      |                  | $      | (15,065 | ) |   | $ | (178,511 | ) |
| Adjustments to reconcile net loss to net cash provided by (used in) operating activities |   |                         |   |   |                  |   |   |   |   |   |   |   |
| Cost of services paid for with common stock                                              |   |                         | -      |   |                  |   | - |   |   |   | 6,000 |   |
| Additional paid-in capital in exchange for facilities provided by related party          |   |                         | -      |   |                  |   | - |   |   |   | 6,600 |   |
| Changes in operating assets and liabilities                                              |   |                         |   |   |                  |   |   |   |   |   |   |   |
| Decrease (increase) in prepaid expenses                                                  |   |                         | -      |   |                  |   | - |   |   |   | - |   |
| Increase in accounts payable and accrued expenses                                        |   |                         | 4,482  |   |                  |   | 9,875 |   |   |   | 64,190 |   |
| Increase in income taxes payable                                                         |   |                         | 800    |   |                  |   | 800 |   |   |   | 1,600 |   |
|                                                                                     |   |                         |   |   |                  |   |   |   |   |   |   |   |
| Net cash used in operating activities                                                    |   |                         | (155   | )      |                  |   | (4,390 | ) |   |   | (100,121 | ) |
|                                                                                     |   |                         |   |   |                  |   |   |   |   |   |   |   |
| Cash flows from investing activities                                                     |   |                         |   |   |                  |   |   |   |   |   |   |   |
|     Promissory note receivable                                       |   |                         | -      |   |                  |   | - |   |   |   | (25,000 | ) |
|     Increase in interest on note receivable                          |   |                         | -      |   |                  |   | - |   |   |   | (625 | ) |
|                                                                                     |   |                         |   |   |                  |   |   |   |   |   |   |   |
| Net cash used in investing activities                                                    |   |                         | -      |   |                  |   | - |   |   |   | (25,625 | ) |
|                                                                                     |   |                         |   |   |                  |   |   |   |   |   |   |   |
| Cash flows from financing activities                                                     |   |                         |   |   |                  |   |   |   |   |   |   |   |
|     Proceeds from issuance of common stock                           |   |                         | -      |   |                  |   | - |   |   |   | 111,550 |   |
|     Distributions to shareholders                                    |   |                         | -      |   |                  |   | - |   |   |   | (32,750 | ) |
|     Capital contributions                                            |   |                         | -      |   |                  |   | - |   |   |   | 882 |   |
|     Proceeds from note payable, related party                        |   |                         | -      |   |                  |   | 4,625 |   |   |   | 44,443 |   |
|     Proceeds from convertible note payable                           |   |                         | -      |   |                  |   | - |   |   |   | 3,000 |   |
|                                                                                     |   |                         |   |   |                  |   |   |   |   |   |   |   |
| Net cash provided by financing activities                                                |   |                         | -      |   |                  |   | 4,625 |   |   |   | 127,125 |   |
|                                                                                     |   |                         |   |   |                  |   |   |   |   |   |   |   |
| Net (decrease) increase in cash                                                          |   |                         | (155   | )      |                  |   | 235 |   |   |   | 1,379 |   |
|                                                                                     |   |                         |   |   |                  |   |   |   |   |   |   |   |
| Cash, beginning of period                                                                |   |                         | 1,534  |   |                  |   | 788 |   |   |   | - |   |
|                                                                                     |   |                         |   |   |                  |   |   |   |   |   |   |   |
| Cash, end of period                                                                      |   | $                            | 1,379  |   |                  | $      | 1,023 |   |   | $ | 1,379 |   |
|                                                                                     |   |                         |   |   |                  |   |   |   |   |   |   |   |
|                                                                                     |   |                         |   |   |                  |   |   |   |   |   |   |   |

----

|                                                                 |   |                         |   |   |                       |   |   |      |   |
|----------------------------------------------------------------------|--------|------------------------------|--------|--------|----------------------------|--------|--------|-----------|--------|
|                                                                 |   |                         |   |   | Inception                  |   |
|                                                                 |   | Three Months Ended March 31, |   |   | (January 18, 2002) to |   |
|                                                                 |   |                         |   |   |                       |   |   | March 31, |   |
|                                                                 |   | 2010                         |   |   | 2009                       |   |   | 2010      |   |
|                                                                 |   |                         |   |   |                       |   |   |      |   |
|                                                                 |   |                         |   |   |                       |   |   |      |   |
| Supplemental disclosure of cash flow information                     |   |                         |   |   |                       |   |   |      |   |
| Income taxes paid                                                    |   | $                            | -      |   |                       | $      | -      |      |   | $ | 4,800 |   |
| Interest paid                                                        |   | $                            | -      |   |                       | $      | -      |      |   | $ | - |   |
| Conversion of note payables and accrued                              |   |                         |   |   |                       |   |   |      |   |   |   |   |
|    interest into common stock                         |   | $                            | -      |   |                       | $      | -      |      |   | $ | 43,272 |   |
| Conversion of note receivable and accrued                            |   |                         |   |   |                       |   |   |      |   |   |   |   |
|    interest into common stock of long term investment |   | $                            | -      |   |                       | $      | -      |      |   | $ | 25,625 |   |
| Gain on conversion                                                   |   | $                            | -      |   |                       | $      | -      |      |   | $ | 1,875 |   |

----

| 1. | NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
|----|---------------------------------------------------------------------|

----

| 1. | NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) |
|----|---------------------------------------------------------------------------------|

----

| 1. | NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) |
|----|---------------------------------------------------------------------------------|

----

| 1. | NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) |
|----|---------------------------------------------------------------------------------|

----

| 1. | NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) |
|----|---------------------------------------------------------------------------------|

----

| 3.   | FAIR VALUE ACCOUNTING Determination of Fair Value At March 31, 2010, the Company calculated the fair value of its assets and liabilities for disclosure purposes only. Valuation Hierarchy ASC 820 establishes a three-level valuation hierarchy for the use of fair value measurements based upon the transparency of inputs to the valuation of an asset or liability as of the measurement date: |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • |   | Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. |
|--------|---------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • |   | Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means. |
|--------|---------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | • |   | Level 3 - Inputs that are both significant to the fair value measurement and unobservable. These inputs rely on management's own assumptions about the assumptions that market participants would use in pricing the asset or liability. (The unobservable inputs are developed based on the best information available in the circumstances and may include the Company's own data.) |
|--------|---------|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   |                            |   |   | March 31, 2010 |   |   |            | December 31, 2009 |   |
|--------|---------------------------------|--------|--------|----------------|--------|--------|-----------------|-------------------|--------|
|   |                            | Level  |   | Fair Value     |   |   | Carrying Amount |              |   | Fair Value |   | Carrying Amount |   |
|   | Assets                          |   |   |           |   |   |            |              |   |   |   |   |   |
|   |   Investment          | 3      |   |  $        | 27,500 |   |            |              | 27,500 |   |   |   | 27,500 |   |   | 27,500 |   |
|   | Liabilities                     |   |   |           |   |   |            |              |   |   |   |   |   |   |   |   |   |
|   |   Convertible note    | 2      |   |  $        | -      |   |            |              | -      |   |   |  $ | 3,000 |   | $ | 3,000 |   |
|   |   Related party notes | 3      |   |           | 7,318  |   |            |              | 7,318  |   |   |   | 23,500 |   |   | 23,500 |   |

----

|   |   |
|--------|--------|

----

----

----

|   | Federal net operating loss (at 25%) | $        44,000                                                              |   |
|--------|-------------------------------------|----------------------------------------------------------------------------------------------------------------------|--------|
|   | State net operating loss (at 8.84%) |            16,000                                             |   |
|   |                                |                                                                                                                 |   |
|   |                                |           60,000                                                   |   |
|   | Less: valuation allowance           |          (60,000)                                                       |   |
|   |                                |                                                                                                                 |   |
|   |                                | $                   - |   |

----

----

----

----

----

| 31. | Certification of Principal Executive and Financial Officer, pursuant to Rule 13a-14 and 15d-14 of the Securities Exchange Act of 1934 |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------|

| 32. | Certification of Principal Executive and Financial Officer, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 |
|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|         | SN Strategies Corp., |                                                                                                   |
|--------------|----------------------|--------------------------------------------------------------------------------------------------------|
|         | a Nevada corporation |                                                                                                   |
|         |                 |                                                                                                   |   |
| May 17, 2010 | By:                  |  /s/ Michael Hawks                                                                           |   |
|         |                 | Michael Hawks                                                                                          |   |
|         | Its:                 | President, Secretary, Treasurer, CFO, Director (Principal Executive, Financial and Accounting Officer) |   |
|         |                 |                                                                                                   |   |
|         |                 |                                                                                                   |   |

----