UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549  FORM 10-Q  (Mark One) [X]QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the quarterly period ended September 30, 2008[   ]TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACTFor the transition period from _________________ to _________________Commission file number 333-144076Meltdown Massage and Body Works, Inc.(Exact name of small business issuer as specified in its charter)Nevada20-8758875(State or jurisdiction of incorporation or organization)(I.R.S. Employer Identification No.)6021 Hunter Jumper StreetNorth Las Vegas, Nevada 89081(Address of principal executive offices)(702) 991-3150(Issuer's telephone number)(Former name, former address and former fiscal year, if changed since last report)  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 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. [X] Yes [  ] No  Indicate by a check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accredited filer or a smaller reporting company. See the definitions of large accelerated filer, accelerated filer and Smaller reporting company in Rule 12b-2 of the Exchange Act. Large accelerated filer [  ] Accelerated filer [  ] Non-accelerated filer [  ] 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. [X ] Yes [  ] No  5   TABLE OF CONTENTS PAGE PART I  FINANCIAL INFORMATION 3 ITEM 1. FINANCIAL STATEMENTS 3 ITEM 2. MANAGEMENTS DISCUSSON AND ANALYSIS OF FINANCIALS CONDITION AND RESULTS OF OPERATIONS  9 ITEM 5. CONTROLS AND PROCEDURES 11 PART II  OTHER INFORMATION 13 ITEM 1. LEGAL PROCEEDINGS 13 ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS 13 ITEMS 3. DEFAULTS UPON SENIOR SECURITIES 13 ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS 13 ITEM 5. OTHER INFORMATION 13 None 13 ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K 13 SIGNATURES 15         5   PART I  FINANCIAL INFORMATION  ITEM 1. FINANCIAL STATEMENTS    5   Meltdown Massage and Body Works, Inc. (A Developmental Stage Company) Balance Sheets  ASSETSSeptember 30,December 31,20082007(unaudited)CURRENT ASSETSCash$1,396$16,221Total Current Assets1,39616,221TOTAL ASSETS$1,396$16,221LIABILITIES AND STOCKHOLDERS' EQUITYCURRENT LIABILITIESAccounts payable$-$-Advances from related parties--Total Current Liabilities--STOCKHOLDERS' EQUITYPreferred stock, 5,000,000 shares authorizedat par value of $0.001, no sharesissued and outstanding--Common stock, 70,000,000 shares authorizedat par value of $0.001, 2,805,000 and 1,750,000$0.001;3,500,000shares issued and outstanding3,5003,500Additional paid-in capital76,50076,500Deficit accumulated during the development stage(78,604)(63,779)Total Stockholders' Equity1,39616,221TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY$1,396$16,221   The accompanying notes are an integral part of these financial statements.  5   Meltdown Massage and Body Works, Inc. (A Developmental Stage Company) Statement of Operations (unaudited)  From InceptionFrom InceptionFor the ThreeFor the ThreeFor the Nineon April 4,on April 4,Months EndedMonths EndedMonths Ended2007 Through2007 ThroughSeptember 30,September 30,September 30,September 30,September 30,20082007200820072008REVENUES$-$-$-$-$                     -COST OF SALES####-GROSS MARGIN-----OPERATING EXPENSESGeneral and administrative2,8002914,8253,02978,604Total Operating Expenses2,8002914,8253,02978,604INCOME (LOSS) FROMOPERATIONS(2,800)(29)(14,825)(3,029)(78,604)OTHER EXPENSESInterest expense-----Total Other Expenses-----NET LOSS$(2,800)$(29)$(14,825)$(3,029)$          (78,604)BASIC LOSS PER SHARE$(0.00)$(0.00)$(0.00)$(0.00)WEIGHTED AVERAGE NUMBEROF SHARES OUTSTANDING3,500,0003,500,0003,500,0003,500,000   The accompanying notes are an integral part of these financial statements.  5   Meltdown Massage and Body Works, Inc. (A Developmental Stage Company) Statements of Stockholders Equity (unaudited)  AdditionalCommon StockPaid-inAccumulatedSharesAmountCapitalDeficitTotalBalance on April 4, 2007-$-$-$-$-Common stock issued forcash at $0.004 per share2,000,0002,0003,000-5,000Common stock issued forcash at $0.05 per share1,500,0001,50073,500-75,000Net loss for the year endedDecember 31, 2007---(63,779)(63,779)Balance,  December 31, 20073,500,0003,50076,500(63,779)16,221Net loss for the nine monthsended September 30, 2008---(14,825)(14,825)Balance,  September 30, 20083,500,000$3,500$76,500$(78,604)$1,396        The accompanying notes are an integral part of these financial statements.      5   Meltdown Massage and Body Works, Inc. (A Developmental Stage Company) Statements of Cash Flows (unaudited)  From InceptionFrom InceptionFor the Nineon April 4,on April 4,Months  Ended2007 Through2007 ThroughSeptember 30,September 30,September 30,200820072008OPERATING ACTIVITIESNet loss$(14,825)$(3,029)$(78,604)Adjustments to reconcile net loss tonet cash used by operating activities:Common stock issued for services---Changes in operating assets and liabilities:Increase (decrease) in accounts payable---Net Cash Used by Operating Activities(14,825)(3,029)(78,604)INVESTING ACTIVITIES---FINANCING ACTIVITIESProceeds from common stock issued-5,00080,000Increase in advances from related parties---Net Cash Used by Financing Activities-5,00080,000NET DECREASE IN CASH(14,825)1,9711,396CASH AT BEGINNING OF PERIOD16,221--CASH AT END OF PERIOD$1,396$1,971$1,396SUPPLEMENTAL CASH FLOW INFORMATION:CASH PAID FOR:Interest$-$-$-Income taxes$-$-$-    The accompanying notes are an integral part of these financial statements.  5   Meltdown Massage and Body Works, Inc. Notes to the Condensed Financial Statements September 30, 2008 and December 31, 2007  NOTE 1 - CONDENSED FINANCIAL STATEMENTS  The accompanying financial statements have been prepared by the Company without audit.  In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at September 30, 2008, and for all periods presented herein, have been made.  Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Companys December 31, 2007 audited financial statements.  The results of operations for the periods ended September 30, 2008 and 2007 are not necessarily indicative of the operating results for the full years.  NOTE 2 - GOING CONCERN  The Companys financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.  In order to continue as a going concern, the Company will need, among other things, additional capital resources. Managements plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.  The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.    5


ITEM 2. MANAGEMENTS DISCUSSON AND ANALYSIS OF FINANCIALS CONDITION AND RESULTS OF OPERATIONS This section must be read in conjunction with the unaudited Financial Statements included in this report. A. Managements Discussion Meltdown Massage and Body Works, Inc. ("Meltdown" or the "Company"), incorporated in the State of Nevada on April 4, 2007,  is a development stage company with the principal business objective of becoming a premier chain of professional body treatment and skin care service centers offering spacious, luxurious settings and a multitude of personal services including a variety of styles of massages, aromatherapy, heated stones, exfoliate and moisturizing treatments, mud baths, facials, manicures and pedicures, waxing and special occasion make-up appointments as well as consultations for everyday make-up applications.  Meltdown has the intent of ultimately offering services in major retail malls, hotels and casinos making these social experiences even more enjoyable and relaxing. The Company was founded based on the demands of individuals seeking the therapeutic physical, mental and emotional benefits of massage therapy and related services.  It is our goal to become the most dependable, consistent and professional body treatment and skin care service provider in operation in major metropolitan areas, thereby providing the customer with a known, reliable source for his or her therapeutic requirements. Meltdown Massage and Body Works, Inc. is attempting to become fully operational.  In order to generate revenues, we must address the following areas: 1.  Develop and Implement a Marketing Plan:  In order to promote our company and establish our public presence, we believe we will be required to develop and implement a comprehensive marketing plan.  We intend print media and the internet to be the focus of our marketing and sales efforts.  To date, we have no marketing or sales initiatives or arrangements.  Without any marketing campaign, we may be unable to generate interest in, or generate awareness of, our company. 2.  Develop Business-to-Business Relationships:  We intend to build profitable, value-oriented relationships between the multiple large businesses and corporations. 3.  Create Customer Loyalty:  The financial rewards of customer loyalty run deep and increase the financial stability of any business.  We intend to market to our customers and potential customers with the industries best customer relations management team implementing a well-developed customer relations plan. We are a small, start-up company that has not generated any significant revenues and lacks a stable customer base.  Since our inception to the present, we have not generated any significant revenues and have incurred a cumulative net loss as indicated in our financial statements. We believe that the funds expected to be received from the maximum sale of our common equity will be sufficient to finance our efforts to become fully operational and carry us through the next twelve (12) months, of which there can be no guarantee. We believe that the recurring revenues from sales of services will be sufficient to support ongoing operations. Unfortunately, there can be no assurance that the actual expenses incurred will not materially exceed our estimates or that cash flows from sales of services will be adequate to maintain our business. As a result, our independent auditors have expressed substantial doubt about our ability to continue as a going concern.  If we do not produce sufficient cash flow to support our operations over the


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next 12 months, we may need to raise additional capital by issuing capital stock in exchange for cash in order to continue as a going concern.  There are no formal or informal agreements to attain such financing.  We cannot assure you that any financing can be obtained or, if obtained, that it will be on reasonable terms.  Without realization of additional capital, it would be unlikely for us to stay in business. In the initial approximately seventeen month operating period from April 4, 2007 (inception) to September 30, 2008, the Company generated no revenues while incurring $78,604 in general and administrative expenses. This resulted in a cumulative net loss of $76,604 for the period then ended from inception, which is equivalent to $(0.00) per share. During the nine months ended September 30, 2008, the Company generated no revenues while incurring $14,825 in general and administrative expenses. This resulted in a net loss for the third quarter ended September 30, 2008 of $14,825. The net loss for both periods is attributable primarily to the continuing costs of start-up operations. Liquidity and Capital Resources As of September 30, 2008, the Company had $1,396 in working capital.  The Companys current assets as of September 30, 2008 consisted of $1,396 in cash. B. Plan of Operation Meltdown Massage and Body Works, Inc. was incorporated on April 4, 2007.  As of the date of this document, we have generated minimal revenues and substantial expenses.  This resulted in a net loss of since inception, which is attributable to general and administrative expenses. Since incorporation, we have financed our operations through minimal initial capitalization and nominal business activity. To date we have not implemented fully planned principal operations.  Our ability to commence operations is entirely dependent upon the proceeds to be raised in this offering.  If we do not raise at least the minimum offering amount, we will be unable to establish a base of operations, without which it will be unable to begin to generate any revenues.  The realization of sales revenues in the next 12 months is important in the execution of the plan of operations.  However, we cannot guarantee that it will generate such growth.  If we do not produce sufficient cash flow to support our operations over the next 12 months, we may need to raise additional capital by issuing capital stock in exchange for cash in order to continue as a going concern.  There are no formal or informal agreements to attain such financing.  We cannot assure any investor that, if needed, sufficient financing can be obtained or, if obtained, that it will be on reasonable terms.  Without realization of additional capital, it would be unlikely for operations to continue. Meltdown Massage and Body Works, Inc.s management does not expect to conduct any research and development. Meltdown Massage and Body Works, Inc. currently does not own any significant plant or equipment that it would seek to purchase or sell in the near future. Our management does not anticipate any significant changes in the number of employees in the next 12 months.  Currently, we believe the services provided by our sole officer and director appears sufficient at this time.


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We have not paid for expenses on behalf of any director.  Additionally, we believe that this practice will not materially change. We have no current plans to seek a business combination with another entity.  ITEM 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK  Foreign Currency Exchange Risk  Our revenue is invoiced and received in United States dollars.  We currently have no customers outside the U.S. and therefore have no exposure to foreign currency exchange risk.  Interest Rates  Our exposure to market risk for changes in interest rates relates primarily to the increase or decrease in the amount of interest income we earn on our investment portfolio. Our investment portfolio consists of liquid investments that have maturities of three months or less. Our risk associated with fluctuating interest income is limited to investments in interest rate sensitive financial instruments. Under our current policy, we do not use interest rate derivative instruments to manage this exposure to interest rate changes. We seek to ensure the safety and preservation of its invested principal by limiting default risk, market risk, and reinvestment risk.  We mitigate default risk by investing in short-term investment grade securities.   ITEM 4. CONTROLS AND PROCEDURES  The effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended) was evaluated under the supervision and with the participation of our management, including the Chief Executive Officer and Chief Financial Officer, as of the end of the period covered by this quarterly report. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that our disclosure controls and procedures are effective in providing reasonable assurance that the information required to be disclosed in this quarterly report is recorded, processed, summarized and reported within the time period required for the filing of this quarterly report.  There was no change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the Securities Exchange Act of 1934, as amended) identified in connection with the evaluation of our internal control performed during our last fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.  Our management, including our Chief Executive Officer and Chief Financial Officer, does not expect that our disclosure controls and procedures or our internal controls will prevent all errors and all fraud. A control system no matter how well conceived and operated can provide only reasonable, not absolute assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints and the benefits of control systems must be considered relative to their cost. As a result of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues of fraud, if any, have been detected.


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ITEM 5. CONTROLS AND PROCEDURES Based on their most recent review, which was completed within ninety days of the filing of this report, Meltdowns Officers have concluded that the Companys disclosure controls and procedures are effective to ensure that information required to be disclosed by Meltdown in the reports it files or submits under the Securities Exchange Act of 1934, as amended, is accumulated and communicated to Meltdowns management, including its Officers, as appropriate to allow timely decisions regarding required disclosure and are effective to ensure that such information is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms.  There were no significant changes in Meltdowns internal controls or in other factors that could significantly affect those controls subsequent to the date of their evaluation.


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PART II  OTHER INFORMATION   ITEM 1. LEGAL PROCEEDINGS None.   ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS None   ITEMS 3. DEFAULTS UPON SENIOR SECURITIES None.   ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS None.   ITEM 5. OTHER INFORMATION   None   ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K (a) Exhibits required byItem 601 of Regulation S-B Exhibit NumberName and/or Identification of Exhibit3.Articles of Incorporation & By-Laws(a)
Articles of Incorporation of Meltdown Massage and Body Works, Inc. filed on April 4, 2007, incorporated by reference to the Registration Statement on Form SB-2, as amended, filed with the SEC on July 26, 2007.
(b)
Bylaws of Meltdown Massage and Body Works, Inc. adopted on April 10, 2007, incorporated by reference to the Registration Statement on Form SB-2, as amended, filed with the SEC on July 26, 2007.
(c)
Certificate of Articles of Incorporation of Meltdown Massage and Body Works, Inc., incorporated by reference from the Form SB-2, as amended, filed with the SEC on July 26, 2007.31.1Certification of Principal Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 200231.2Certification of Principal Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 200232.1Certification of Principal Executive Officer and Principal Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act 0f 2002


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(b) Reports on Form 8-K During the first quarter of 2008, MELTDOWN MASSAGE AND BODY WORKS, INC. filed the following Current Reports on Form 8-K: Date of ReportDate FiledItems ReportedNoneNoneNone


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SIGNATURES In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.  Meltdown Massage and Body Works, Inc.(Registrant)SignatureTitleDate/s/ Melissa SchesslerPresident & CEO, DirectorNovember 19, 2008Melissa Schessler/s/ Melissa SchesslerSecretary, Treasurer, DirectorNovember 19, 2008Melissa Schessler/s/ Melissa SchesslerPrincipal Financial OfficerNovember 19, 2008Melissa Schessler/s/ Melissa SchesslerPrincipal Accounting OfficerNovember 19, 2008Melissa Schessler


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