UNITED
STATES


SECURITIES
AND EXCHANGE COMMISSION


Washington,
D.C. 20549





FORM
10-Q




(Mark
      One)x
                          QUARTERLY
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934For
      the quarterly period ended: March 31, 2009Or ̈
                          TRANSITION
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934Commission
      File No. 333-144082MARVIN’S PLACE, INC.
                            (Exact
      name of small business issuer as specified in its
  charter)Nevada
                            (State
      or other jurisdiction of incorporation or organization)
                          20-8758875
                            (I.R.S.
      Employer Identification No.)8860
      Greenlawn St., Riverside, California 92508
                            (Address
      of Principal Executive Offices)
                            
                            (951) 902-2022
                            (Issuer’s
      telephone number)None
                            (Former
      name, former address and former fiscal year, if changed since last
      report)


Check
whether the issuer (1) has filed all reports required to be filed by Section 13
or 15(d) of the Exchange Act 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 o





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





 ̈ Large accelerated filer
 ̈ Accelerated
filer





 ̈ Non-accelerated filer
x Small reporting
company





Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Exchange Act):


Yes xNo ̈





State the
number of shares outstanding of each of the issuer's classes of common equity,
as of March 31, 2009:





Class
                Outstanding
      shares as of May 11, 2009Common
      Stock, $0.001 par value
                3,500,000









INDEX
                                        PagePART
      1-FINANCIAL INFORMATION
                                        2Report
      of Independent Registered Public Accountant
                                        F-1Item
      1. Financial Statements
                                        F-2Balance
      Sheets as of March 31, 2009 (unaudited) and December 31,
    2008Statements
      of Operations (unaudited) for the three months ended March 31, 2009 and
      March 31,2008 and the period from inception (April 11, 2007) to March 31,
      2009.
                                        F-3Statements
      of Cash Flows (unaudited) for the three months ended March 31, 2009 and
      March31, 2008 and the period from inception (April 11, 2007) to March 31,
      2009
                                        F-4Statement
      of Stockholders Equity (Deficit) for the three months ended March 31, 2009
      and theperiod from inception (April 11, 2007) to March 31,
      2009
                                        F-5Notes to Financial
      Statements
                                        F-6Item
      2. Management’s Discussion and Analysis of Financial Condition and Results
      of Operations
                                        3Item
      3. Quantitative and Qualitative Disclosures about Market
    Risk
                                        4Item
      4. Control and Procedures
                                        4PART
      11-OTHER INFORMATION
                                        5Item
      1. Legal Proceedings
                                        5Item
      1A. Risk Factors
                                        5Item
      2. Unregistered Sales of Equity Securities and Use of
    Proceeds
                                        7Item
      6. Exhibits
                                        7SIGNATURES
                                        8






2




OFFICES
OF
 ARSHAD
M. FAROOQ, JD, CPA
  201
N. Palomares St.
 Pomona,
CA 91767
  (909)
238-5361
 (909)
972-1672 Fax
 amfarooq@gmail.com
 
  REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
   To the
Board of Directors
  Marvin’s
Place, Inc.
 8860
Greenlawn St.
 Riverside,
CA 92508
  We have
reviewed the accompanying balance sheet of Marvin’s Place, Inc. (A development
Stage Company) as of March 31, 2009, and the related statements of operations,
stockholders’ equity, and cash flows for the three-month period ended March 31,
2009. These financial statements are the responsibility of the Company’s
management.
  We
conducted our review in accordance with standards of the Public Company
Accounting Oversight Board (United States). A review of interim financial
information consists principally of applying analytical procedures and making
inquiries of persons responsible for financial and accounting matters. It is
substantially less in scope than an audit conducted in accordance with standards
of the Public Company Accounting Oversight Board (United States), the objective
of which is the expression of an opinion regarding the financial statements
taken as a whole. Accordingly, we do not express such an opinion.
  Based on
our review, we are not aware of any material modifications that should be made
to the accompanying interim financial statements for them to be in conformity
with accounting principles generally accepted in the United States of
America.
  The
accompanying financial statements have been prepared assuming that the Company
will continue as a going concern. As discussed in Note 2 to the financial
statements, the Company’s lack of revenue and significant losses as of September
30, 2008 raises substantial doubt about its ability to continue as a going
concern. The financial statements do not include any adjustments that might
result from the outcome of this uncertainty.
  
  Arshad M.
Farooq
 Pomona,
CA
 May
14th., 2009
   Offices
of
 Arshad M.
Farooq, JD
 Certified
Public Accountant




F-1




PART
I - FINANCIAL INFORMATION





Item
1. Financial Statements




MARVIN’S
PLACE, INC.


(A
Development Stage Company)


BALANCE
SHEET


(Unaudited)





March
      31,
                                                      
                                                      December
      31,2009
                                                      
                                                      2008(unaudited)ASSETSCURRENT
      ASSETSCash
                                                      
                                                      $
                                                      2,260
                                                      
                                                      
                                                      $
                                                      2,887Total
      Current Assets
                                                      
                                                      
                                                      2,260
                                                      
                                                      
                                                      
                                                      2,887TOTAL
      ASSETS
                                                      
                                                      $
                                                      2,260
                                                      
                                                      
                                                      $
                                                      2,887LIABILITIES AND STOCKHOLDERS' EQUITY
      (DEFICIT)CURRENT
      LIABILITIESAccounts
      payable
                                                      
                                                      $
                                                      1,718
                                                      
                                                      
                                                      $
                                                      1,000Advances
      from related parties
                                                      
                                                      
                                                      2,595
                                                      
                                                      
                                                      
                                                      -Total
      Current Liabilities
                                                      
                                                      
                                                      4,313
                                                      
                                                      
                                                      
                                                      1,000STOCKHOLDERS'
      EQUITY (DEFICIT)Preferred
      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 outstanding
                                                      
                                                      
                                                      3,500
                                                      
                                                      
                                                      
                                                      3,500Additional
      paid-in capital
                                                      
                                                      
                                                      76,500
                                                      
                                                      
                                                      
                                                      76,500Deficit
      accumulated during the development stage
                                                      
                                                      
                                                      (82,053
                                                      )
                                                      
                                                      
                                                      (78,113
                                                      )Total
      Stockholders' Equity (Deficit)
                                                      
                                                      
                                                      (2,053
                                                      )
                                                      
                                                      
                                                      1,887TOTAL
      LIABILITIES ANDSTOCKHOLDERS'
      EQUITY (DEFICIT)
                                                      
                                                      $
                                                      2,260
                                                      
                                                      
                                                      $
                                                      2,887
 The
accompanying notes are an integral part of these financial
statements.
  F-2
  MARVIN’S
PLACE, INC.
 (A
Development Stage Company)
 STATEMENTS
OF OPERATIONS
 (Unaudited)


FromInception
      onApril
      11, 2007For
      the Three Months Ended
                          
                          
                          ThroughMarch
      31,
                          
                          
                          March
      31,2009
                          
                          
                          2008
                          
                          
                          2009REVENUES
                          
                          $
                          -
                          
                          
                          $
                          
                          
                          
                          $COST
      OF SALES
                          
                          
                          -
                          
                          
                          
                          -
                          
                          
                          
                          -GROSS
      MARGIN
                          
                          
                          -
                          
                          
                          
                          -
                          
                          
                          
                          -OPERATING
      EXPENSESGeneral
      and administrative
                          
                          
                          3,940
                          
                          
                          
                          7,065
                          
                          
                          
                          82,053Total
      Operating Expenses
                          
                          
                          3,940
                          
                          
                          
                          7,065
                          
                          
                          
                          82,053INCOME
      (LOSS) FROMOPERATIONS
                          
                          
                          (3,940
                          )
                          
                          
                          (7,065
                          )
                          
                          
                          (82,053
                          )OTHER
      EXPENSESInterest
      expense
                          
                          
                          -
                          
                          
                          
                          -
                          
                          
                          
                          -Total
      Other Expenses
                          
                          
                          -
                          
                          
                          
                          -
                          
                          
                          
                          -NET
      LOSS BEFORE INCOME TAXES
                          
                          
                          (3,940
                          )
                          
                          
                          (7,065
                          )
                          
                          
                          (82,053
                          )INCOME
      TAX EXPENSE
                          
                          
                          -
                          
                          
                          
                          -
                          
                          
                          
                          -NET
      LOSS
                          
                          $
                          (3,940
                          )
                          
                          $
                          (7,065
                          )
                          
                          $
                          (82,053
                          )BASIC
      LOSS PER SHARE
                          
                          $
                          (0.00
                          )
                          
                          $
                          (0.00
                          )WEIGHTED
      AVERAGE NUMBEROF SHARES OUTSTANDING
                          
                          
                          3,500,000
                          
                          
                          
                          3,500,000








F-3





MARVIN’S
PLACE, INC.


(A
Development Stage Company)


STATEMENTS
OF CASH FLOW


(Unaudited)





DeficitAccumulatedAdditional
                          
                          
                          During
      theCommon
      Stock
                          
                          
                          Paid-in
                          
                          
                          DevelopmentShares
                          
                          
                          Amount
                          
                          
                          Capital
                          
                          
                          Stage
                          
                          
                          TotalBalance
      on April 11, 2007
                          
                          
                          -
                          
                          
                          $
                          -
                          
                          
                          $
                          -
                          
                          
                          $
                          -
                          
                          
                          $
                          -Common
      stock issued forcash
      at $0.004 per share
                          
                          
                          2,000,000
                          
                          
                          
                          2,000
                          
                          
                          
                          3,000
                          
                          
                          
                          -
                          
                          
                          
                          5,000Common
      stock issued forcash
      at $0.05per share
                          
                          
                          1,500,000
                          
                          
                          
                          1,500
                          
                          
                          
                          73,500
                          
                          
                          
                          -
                          
                          
                          
                          75,000Net
      loss for the year endedDecember
      31, 2007
                          
                          
                          -
                          
                          
                          
                          -
                          
                          
                          
                          -
                          
                          
                          
                          (60,185
                          )
                          
                          
                          (60,185
                          )Balance,
      December 31, 2007
                          
                          
                          3,500,000
                          
                          
                          
                          3,500
                          
                          
                          
                          76,500
                          
                          
                          
                          (60,185
                          )
                          
                          
                          19,815Net
      loss for the year endedDecember
      31, 2008
                          
                          
                          -
                          
                          
                          
                          -
                          
                          
                          
                          -
                          
                          
                          
                          (17,928
                          )
                          
                          
                          (17,928
                          )Balance,
      December 31, 2008
                          
                          
                          3,500,000
                          
                          
                          
                          3,500
                          
                          
                          
                          76,500
                          
                          
                          
                          (78,113
                          )
                          
                          
                          1,887Net
      loss for the three monthsended
      March 31, 2009 (unaudited)
                          
                          
                          -
                          
                          
                          
                          -
                          
                          
                          
                          -
                          
                          
                          
                          (3,940
                          )
                          
                          
                          (3,940
                          )Balance,
      March 31, 2009 (unaudited)
                          
                          
                          3,500,000
                          
                          
                          $
                          3,500
                          
                          
                          $
                          76,500
                          
                          
                          $
                          (82,053
                          )
                          
                          $
                          (2,053
                          )








F-4





MARVIN’S
PLACE, INC.


(A
Development Stage Company)


STATEMENTS
OF STOCKHOLDERS' EQUITY (DEFICIT)


(Unaudited)





FromInception
      onApril
      11, 2007For
      the Three Months Ended
                              
                              
                              ThroughMarch
      31,
                              
                              
                              March
      31,2009
                              
                              
                              2008
                              
                              
                              2009OPERATING
      ACTIVITIESNet
      loss
                              
                              $
                              (3,940
                              )
                              
                              $
                              (7,065
                              )
                              
                              $
                              (82,053
                              )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
                              
                              
                              718
                              
                              
                              
                              (56,750
                              )
                              
                              
                              1,718Net
      Cash Used in Operating Activities
                              
                              
                              (3,222
                              )
                              
                              
                              (63,815
                              )
                              
                              
                              (80,335
                              )INVESTING
      ACTIVITIES
                              
                              
                              -
                              
                              
                              
                              -
                              
                              
                              
                              -FINANCING
      ACTIVITIESProceeds
      from common stock issued
                              
                              
                              -
                              
                              
                              
                              -
                              
                              
                              
                              80,000Increase
      in advances from related parties
                              
                              
                              2,995
                              
                              
                              
                              (400
                              )
                              
                              
                              2,995Net
      Cash Provided by Financing Activities
                              
                              
                              2,995
                              
                              
                              
                              (400
                              )
                              
                              
                              82,995NET
      DECREASE IN CASH
                              
                              
                              (227
                              )
                              
                              
                              (64,215
                              )
                              
                              
                              2,660CASH
      AT BEGINNING OF PERIOD
                              
                              
                              2,887
                              
                              
                              
                              76,965
                              
                              
                              
                              -CASH
      AT END OF PERIOD
                              
                              $
                              2,660
                              
                              
                              $
                              12,750
                              
                              
                              $
                              2,660SUPPLEMENTAL
      CASH FLOW INFORMATION:CASH
      PAID FOR:Interest
                              
                              $
                              -
                              
                              
                              $
                              -
                              
                              
                              $
                              -Income
      taxes
                              
                              $
                              -
                              
                              
                              $
                              -
                              
                              
                              $
                              -








F-5




MARVIN’S
PLACE, INC.
 (A
Development Stage Company)
 NOTES TO
FINANCIAL STATEMENTS
 
 Note
1 – Nature of Organization and Significant Accounting Policies
 
 a.
              Organization
      & Business Activities
 
 The
Company was incorporated under the laws of the State of Nevada on April 11, 2007
to provide mailing & shipping services. The Company has not realized
significant revenues to date and therefore is classified as a development stage
company.
 
 b.
              Depreciation
 
 The cost
of property and equipment will be depreciated over the estimated useful life of
4 to 7 years. Depreciated is computed using the straight-line method when assets
are placed in service.
 
 c.
              Accounting
      Method
 
 The
Company’s financial statements are prepared using the accrual method of
accounting. The Company has elected a December 31 year-end.
 
 d.
              Cash
      & Cash Equivalents
 
 For the
purpose of the statements of cash flows, the Company considers all highly liquid
investments purchased with a maturity of three months or less to be a cash
equivalent.
 
 e.
              Estimates
 
 The
preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosures of
contingent assets and liabilities at the date of the financial statement and the
reported amounts of revenues & expenses during the reporting
period.
 
 f.
              Revenue
      Recognition
 
 The
Company’s revenue recognition policies are in compliance with Staff accounting
bulletin (SAB) 104. Sales revenue is recognized at the date of shipment to
customers when a formal arrangement exists, the price is fixed or determinable,
the delivery is completed, no other significant obligations of the Company exist
and collectability is reasonably assured. The Company recognizes revenue net of
an allowance for estimated returns, at the time the merchandise is sold or
services performed. The allowance for sales returns is estimated based on the
Company’s historical experience. Sales taxes are presented on a net basis
(excluded from revenues and costs). Payments received before all of the relevant
criteria for revenue recognition are satisfied are recorded as unearned
revenue.
  F-6
  MARVIN’S
PLACE, INC.
 (A
Development Stage Company)
 NOTES TO
FINANCIAL STATEMENTS
  Note
1 – Nature of Organization and Significant Accounting Policies
(Continued)
 
 g.
              Organization
      Costs
 
 The
Company has expensed the costs of its incorporation.
 
 h.
              Advertising
 
 The
Company follows the policy of charging the costs of advertising to expense as
incurred.
 
 i.
              Concentrations
      of Risk
 
 The
Company’s bank accounts are deposited in insured institutions. The funds are
insured up to $250,000. At March 31, 2009, the Company’s bank deposits did not
exceed the insured amounts.
 
 j.
              Basic
      Loss Per Share
 
 The
computation of the basic loss per share of common stock is based on the weighted
average number of shares outstanding during the period.
  For
      the QuarterEndedMarch 31, 2009Loss
      (Numerator)
                            
                            $
                            (3,940
                            )Shares (Denominator)
                            
                            
                            3,500,000Per
      share amount
                            
                            $
                            (0.01
                            )
  k.
              Income
      Taxes
 
 The
Company utilizes SFAS No. 109, “Accounting for Income Taxes”, which requires the
recognition of deferred tax assets & liabilities for the expected future tax
consequences of events that have been included in the financial statements or
tax returns. Under this method, deferred income taxes are recognized for the tax
consequences in future years of differences between the tax basis of assets and
liabilities and their financial reporting amounts at each period end based on
enacted tax laws and statutory tax rates applicable to the periods in which the
differences are expected to affect taxable income. Valuation allowances are
established, where necessary, to reduce deferred tax assets to the amount
expected to be realized.
  F-7
  MARVIN’S
PLACE, INC.
 (A
Development Stage Company)
 NOTES TO
FINANCIAL STATEMENTS
  Note
1 – Nature of Organization and Significant Accounting Policies
(Continued)
 
 The
Company accounts for income taxes using an asset & liability approach which
allows for the recognition and measurement of deferred tax assets based upon the
likelihood of realization of tax benefits in future years. Under the assets and
liability approach, deferred taxes are provided for the net tax effects of
temporary differences between the carrying amounts of assets & liabilities
for financial reporting purposes and the amounts used for income tax purposes. A
valuation allowance is provided for deferred tax assets if it is more likely
than not these items will either expire before the Company is able to realize
their benefits, or that future deductibility is uncertain.
 
 k.    Income
Taxes
 
 Net
deferred tax assets consist of the following components as of March 31, 2009 and
March 31, 2008.
  March 31, 2009
                            
                            
                            March 31, 2008Deferred
      tax assetsNOL
      Carryover
                            
                            $
                            32,001
                            
                            
                            $
                            26,228Deferred
      tax liabilities
                            
                            
                            -0-
                            
                            
                            
                            -0-Valuation allowance
                            
                            
                            (32,001
                            )
                            
                            
                            (26,228
                            )Net
      deferred tax assets
                            
                            $
                            -0-
                            
                            
                            $
                            -0-
  The
income tax provision differs from the amount of income tax determined by
applying the U.S. federal, and state income tax rates of 39% to pretax income
from continuing operations for the periods ended March 31, 2009 and
2008.
 
 At March
31, 2009, the Company had net operating loss carry forwards of approximately
$82,053. That may be offset against future taxable income through 2028. No tax
benefit has been reported in the March 31, 2009 financial statements since the
potential tax benefit is offset by a valuation allowance of the same
amount.
 
 Due to
the change in ownership provisions of the Tax Reform Act of 1986, net operating
carry forwards for Federal Income tax reporting purposes are subject to annual
limitations. When a change in ownership occurs, net operating loss carry
forwards may be limited as to use in future years.
  F-8
  MARVIN’S
PLACE, INC.
 (A
Development Stage Company)
 NOTES TO
FINANCIAL STATEMENTS
 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.
 
 Note
3 – Stock Offering
 
 During
April 2007, the Company sold 2,000,000 shares of its common stock to its
founders for cash of $5,000. During December 2007, the Company sold 1,500,000
shares of its common stock in a private placement for cash of
$75,000.
 
 Note
4 – Recent Accounting Pronouncements
 
 In
June 2008, the FASB issued FASB Staff Position EITF 03-6-1, Determining Whether Instruments
Granted in Share-Based Payment Transactions Are Participating Securities,
(“FSP
  F-9
  MARVIN’S
PLACE, INC.
 (A
Development Stage Company)
 NOTES TO
FINANCIAL STATEMENTS
 
 EITF
03-6-1”). FSP EITF 03-6-1 addresses whether instruments granted in share-based
payment transactions are participating securities prior to vesting, and
therefore need to be included in the computation of earnings per share under the
two-class method as described in FASB Statement of Financial Accounting
Standards No. 128, “Earnings per Share.” FSP EITF 03-6-1 is effective for
financial statements issued for fiscal years beginning on or after
December 15, 2008 and earlier adoption is prohibited. The Company is still
evaluating the effect of the pronouncement on its financial
statements.
 
 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.
 
 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 March
2008, the Financial Accounting Standards Board, or FASB, issued SFAS No. 161,
Disclosures about Derivative
Instruments and Hedging Activities—an amendment of FASB Statement No.
133.This standard requires companies to provide enhanced
disclosures about (a) how and why an entity uses derivative instruments, (b) how
derivative instruments and related hedged items are accounted for under
Statement 133 and its related interpretations, and (c) how derivative
instruments and related hedged items affect an entity’s financial position,
financial performance, and cash flows. This Statement is effective for financial
statements issued for fiscal years and interim periods beginning after November
15, 2008, with early application encouraged. The Company has not yet adopted the
provisions of SFAS No. 161, but does not expect it to have a material impact on
its financial position, results of operations or cash flows.
  F-10
  MARVIN’S
PLACE, INC.
 (A
Development Stage Company)
 NOTES TO
FINANCIAL STATEMENTS
 
 In
December 2007, the SEC issued Staff Accounting Bulletin (SAB) No. 110 regarding
the use of a "simplified" method, as discussed in SAB No. 107 (SAB 107), in
developing an estimate of expected term of "plain vanilla" share options in
accordance with SFAS No. 123 (R), Share-Based
Payment.  In particular, the staff indicated in SAB 107 that it
will accept a company's election to use the simplified method, regardless of
whether the company has sufficient information to make more refined estimates of
expected term. At the time SAB 107 was issued, the staff believed that more
detailed external information about employee exercise behavior (e.g., employee
exercise patterns by industry and/or other categories of companies) would, over
time, become readily available to companies. Therefore, the staff stated in SAB
107 that it would not expect a company to use the simplified method for share
option grants after December 31, 2007. The staff understands that such detailed
information about employee exercise behavior may not be widely available by
December 31, 2007. Accordingly, the staff will continue to accept, under certain
circumstances, the use of the simplified method beyond December 31, 2007. The
Company currently uses the simplified method for “plain vanilla” share options
and warrants, and will assess the impact of SAB 110 for fiscal year 2009. It is
not believed that this will have an impact on the Company’s financial position,
results of operations or cash flows.
 
 In
December 2007, the FASB issued SFAS No. 160, Noncontrolling Interests in
Consolidated Financial Statements—an amendment of ARB No.
51.  This statement amends ARB 51 to establish accounting and
reporting standards for the noncontrolling interest in a subsidiary and for the
deconsolidation of a subsidiary. It clarifies that a noncontrolling interest in
a subsidiary is an ownership interest in the consolidated entity that should be
reported as equity in the consolidated financial statements. Before this
statement was issued, limited guidance existed for reporting noncontrolling
interests. As a result, considerable diversity in practice existed. So-called
minority interests were reported in the consolidated statement of financial
position as liabilities or in the mezzanine section between liabilities and
equity. This statement improves comparability by eliminating that diversity.
This statement is effective for fiscal years, and interim periods within those
fiscal years, beginning on or after December 15, 2008 (that is, January 1, 2009,
for entities with calendar year-ends). Earlier adoption is prohibited. The
effective date of this statement is the same as that of the related Statement
141 (revised 2007). The Company will adopt this Statement beginning March 1,
2009. It is not believed that this will have an impact on the Company’s
financial position, results of operations or cash flows.
 
 In
December 2007, the FASB, issued FAS No. 141 (revised 2007), Business Combinations.’ This
Statement replaces FASB Statement No. 141, Business Combinations, but
retains the fundamental requirements in Statement 141.  This
Statement establishes principles and requirements for how the acquirer: (a)
recognizes and measures in its financial statements the identifiable assets
acquired, the liabilities assumed, and any noncontrolling interest in the
acquiree; (b) recognizes and measures the goodwill acquired in the business
combination or a gain from a bargain purchase; and (c) determines what
information to disclose to enable users of the
financial statements to evaluate the nature and financial effects of the
business combination. This statement applies prospectively to business
combinations for which the acquisition date is on or after the beginning of the
first annual reporting period beginning on or after December 15, 2008. An entity
may not apply it before that date. The effective date of this statement is the
same as that of the related FASB Statement No. 160, Noncontrolling Interests in
Consolidated Financial Statements.  The Company will adopt this
statement beginning March 1, 2009. It is not believed that this will have an
impact on the Company’s financial position, results of operations or cash
flows.
  F-11
  MARVIN’S
PLACE, INC.
 (A
Development Stage Company)
 NOTES TO
FINANCIAL STATEMENTS
 
 In
February 2007, the FASB issued SFAS No. 159,The Fair Value Option for Financial
Assets and Liabilities—Including an Amendment of FASB Statement No.
115.  This standard permits an entity to choose to measure many
financial instruments and certain other items at fair value. This option is
available to all entities. Most of the provisions in FAS 159 are elective;
however, an amendment to FAS 115 Accounting for Certain Investments
in Debt and Equity Securities applies to all entities with available for
sale or trading securities. Some requirements apply differently to entities that
do not report net income. SFAS No. 159 is effective as of the beginning of an
entity’s first fiscal year that begins after November 15, 2007.
 
 Early
adoption is permitted as of the beginning of the previous fiscal year provided
that the entity makes that choice in the first 120 days of that fiscal year and
also elects to apply the provisions of SFAS No. 157 Fair Value
Measurements.  The Company adopted SFAS No. 159 beginning March
1, 2008. The adoption of this pronouncement did not have an impact on the
Company’s financial position, results of operations or cash flows.
 
 In
September 2006, the FASB issued SFAS No. 157, Fair Value
Measurements This statement defines fair value, establishes a
framework for measuring fair value in generally accepted accounting principles
(GAAP), and expands disclosures about fair value measurements. This statement
applies under other accounting pronouncements that require or permit fair value
measurements, the Board having previously concluded in those accounting
pronouncements that fair value is the relevant measurement attribute.
Accordingly, this statement does not require any new fair value measurements.
However, for some entities, the application of this statement will change
current practice. This statement is effective for financial statements issued
for fiscal years beginning after November 15, 2007, and interim periods within
those fiscal years. Earlier application is encouraged, provided that the
reporting entity has not yet issued financial statements for that fiscal year,
including financial statements for an interim period within that fiscal year.
The Company adopted this statement March 1, 2008. The adoption of this
pronouncement did not have an impact on the Company’s financial position,
results of operations or cash flows
  F-12


Item
2. Management’s Discussion and Analysis and Plan of Operations
  FORWARD
LOOKING STATEMENTS
 
 The
following discussion of our financial condition and results of operations should
be read in conjunction with our financial statements and the related notes, and
the other financial information included in this report.
 
 Forward-Looking
Statements
 
 This
report contains “forward-looking statements” within the meaning of the Private
Securities Litigation Reform Act of 1995 with respect to the financial
condition, results of operations, business strategies, operating efficiencies or
synergies, competitive positions, growth opportunities for existing products,
plans and objectives of management, markets for stock of Marvin’s Place, Inc.,
and other matters. Statements in this report that are not historical facts are
“forward-looking statements” for the purpose of the safe harbor provided by
Section 21E of the Exchange Act and Section 27A of the Securities Act. Such
forward-looking statements, including, without limitation, those relating to the
future business prospects, revenues, and income of Marvin’s Place, Inc.,
wherever they occur, are necessarily estimates reflecting the best judgment of
the senior management of Marvin’s Place, Inc. on the date on which they were
made, or if no date is stated, as of the date of this report. These
forward-looking statements are subject to risks, uncertainties and assumptions,
including those described in the “Risk Factors” described below, that may affect
the operations, performance, development, and results of our business. Because
the factors discussed in this report could cause actual results or outcomes to
differ materially from those expressed in any forward-looking statements made by
us or on our behalf, you should not place undue reliance on any such
forward-looking statements. New factors emerge from time to time, and it is not
possible for us to predict which factors will arise. In addition, we cannot
assess the impact of each factor on our business or the extent to which any
factor, or combination of factors, may cause actual results to differ materially
from those contained in any forward-looking statements.
 
 This
section must be read in conjunction with the unaudited Financial Statements
included in this report.
 
 A.  Management’s
Discussion
 
 Marvin’s
Place, Inc. ("Marvin" or the "Company"), incorporated in the State of Nevada on
April 11, 2007, is a development stage company with the with the principal
business objective of becoming a premier franchisor of retail shipping, postal,
courier and business service centers by providing a wide range of convenient,
value-added business services to consumers, mobile and traveling professionals
and the small office/home office market.
 
 The
Company was founded based on the need of individuals and companies to have
dependable, consistent and professional business service centers where they can
obtain a wide variety of benefits such as packaging, shipping, copy and print
assistance, mailbox locations, email retrieval, delivery and messenger couriers
and convenient office supplies.  It is our goal to become the most
dependable, consistent and professional business service center available to the
public.  We will recognize that each customer we will serve has
different needs, requirements and concerns pertinent to their
business.  Our primary customer service goal is to tailor specific
solutions to suit each particular customer’s needs and concerns.
 
 We are a
small, start-up company that has not generated any 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 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.
  3
  In the
initial approximately eighteen month operating period from April 11, 2007
(inception) to March 31, 2009, the Company generated no revenues while incurring
$82,053
in general and administrative expenses. This resulted in a cumulative net loss
of $82,053
for the period then ended from inception, which is equivalent to $(0.00) per
share.
 
 During
the three months ended March 31, 2009, the Company generated $0 in revenues
while incurring$3,940
in general and administrative expenses. This resulted in a net loss for the
quarter ended March 31, 2009 of $3,940.The net loss for
both periods is attributable primarily to the continuing costs of start-up
operations.
 
 Liquidity
and Capital Resources
 
 As of
March 31, 2009, the Company had $2,660
in working capital.  The Company’s current assets as of March 31, 2009
consisted of $2,260
in cash.
 
 B.  Plan
of Operation
 
 Marvin’s
Place, Inc. was incorporated on April 11, 2007.  As of the date of
this document, we have generated no 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.
 
 Marvin’s
Place, Inc.’s management does not expect to conduct any research and
development.
 
 Marvin’s
Place, 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.
 
 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
 
 We have
not entered into, and do not expect to enter into, financial instruments for
trading or hedging purposes.
 
 ITEM
4. CONTROLS AND PROCEDURES
 
 Disclosure
Controls and Procedures
 
 Our Chief
Executive Officer/Chief Financial Officer conducted an evaluation of the
effectiveness of our disclosure controls and procedures as of the end of the
period covered by this report (March 31, 2009), as is defined in Rule 13a-15(e)
promulgated under the Securities Exchange Act of 1934, as amended. Our
disclosure controls and procedures are intended to ensure that the information
we are required to disclose in the reports that we file or submit under the
Securities Exchange Act of 1934 is (i) recorded, processed, summarized and
reported within the time periods specified in the Securities and Exchange
Commission’s rules and forms and (ii) accumulated and communicated to our
management, including the Chief Executive Officer/Chief Financial Officer, as
the principal executive and financial officer, to allow timely decisions
regarding required disclosures.
  4
  Based on
that evaluation, our Chief Executive Officer/Chief Financial Officer has
concluded that, as of the end of the period covered by this report, our
disclosure controls and procedures were effective. Our Chief Executive
Officer/Chief Financial Officer has concluded that the financial statements
included in this report present fairly, in all material respects our financial
position, results of operations and cash flows for the periods presented in
conformity with generally accepted accounting principles.
 
 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 will be met. In addition, the design of any control system is based in
part upon certain assumptions about the likelihood of future
events.
 
 Changes
in Internal Control
 
 There
have been no changes in our internal control over financial reporting, as
defined in Rule 13a-15(f) under the Securities Exchange Act of 1934, during our
most recent fiscal quarter that have materially affected, or are reasonably
likely to materially affect our internal control over financial
reporting.
 
 PART
II- OTHER INFORMATION
 
 ITEM
1.  LEGAL PROCEEDINGS
 None.
 
 ITEM
1A.  RISK FACTORS
 
 Any
investment in our shares of common stock involves a high degree of risk. You
should carefully consider the following information about these risks, together
with the other information contained in this Quarterly Report before you decide
to invest in our common stock. Each of the following risks may materially and
adversely affect our business objective, plan of operation and financial
condition. These risks may cause the market price of our common stock to
decline, which may cause you to lose all or a part of the money you invested in
our common stock. We provide the following cautionary discussion of risks,
uncertainties and possible inaccurate assumptions relevant to our business plan.
In addition to other information included in this Quarterly Report, the
following factors should be considered in evaluating the Company's business and
future prospects.
 
 RISKS
RELATING TO OUR BUSINESS
 
 THE
COMPANY HAS A LIMITED OPERATING HISTORY AND VERY LIMITED RESOURCES
 
 The
Company has limited resources and there is significant competition in the target
market we intend to enter.
 
 We expect
to encounter intense competition from other entities having a business objective
similar to the Company's.. Many of these entities are well established, have
extensive experience, possess greater technical, human and other resources than
the Company does and the Company's financial resources are limited when
contrasted with those of many of these competitors.
 
 The
Company may be unable to obtain the additional financing that will be required
to implement its business strategy.
 
 To the
extent that additional financing proves to be unavailable on terms we deem to be
acceptable, we may be unable to become an operating business despite the
strategic relationships we created at a cost of substantial dilution to our
stockholders. The failure to secure adequate additional financing could also
have a material adverse effect on the continued development or growth of our
target business. Neither Management nor our significant stockholders are
required to provide any financing to us.
 
 Broad
discretion of Management
 
 Any
person who invests in our common stock will do so dependent on the broad
discretion and judgment of Management in connection with the implementation of
our business strategy. There can be no assurance that determinations made by
Management will permit us to achieve the Company's business
objectives.
  5
  If
the Company is deemed to be an investment company, we may be required to
institute burdensome compliance requirements and our activities may be
restricted, which may make it difficult for us to consummate our business
objective.
 
 If we are
deemed to be an investment company, we would be:
 
 •
restricted in the nature of our investments; and
 •
restricted in the issuance of securities, which may make it difficult for us to
consummate our business strategy.
 
 In
addition, we may have imposed upon us burdensome requirements,
including:
 
 •
registration as an investment company;
 
 •
adoption of a specific form of corporate structure; and
 
 •
reporting, record keeping, voting, proxy and disclosure requirements and other
rules and regulations.
 
 We do not
believe that the Company's is subject it to the Investment Company Act of
1940.
 
 RISKS
RELATED TO OUR COMMON STOCK
 
 The
Company's shares of common stock are subject to quotation on the OTCBB, which
limits the liquidity and price of the Company's common stock.
 
 The
Company's shares of common stock are subject to quotation on the OTCBB.
Quotation of the Company's securities on the OTCBB limits the liquidity and
price of the Company's common stock more than if the Company's shares of common
stock were listed on The Nasdaq Stock Market or a national exchange. There is
currently only a limited trading market in the Company's common stock. In the
event that an active trading market commences, there can be no assurance as to
the market price of the Company's shares of common stock, whether any trading
market will provide liquidity to investors, or whether any trading market will
be sustained.
 
 Our
common stock is subject to the Penny Stock Rules of the SEC and the trading
market in our common stock is limited, which makes transactions in our stock
cumbersome and may reduce the value of an investment in our common
stock.
 
 The
Securities and Exchange Commission has adopted Rule 3a51-1 which establishes the
definition of a "penny stock," for the purposes relevant to us, as any equity
security that has a market price of less than $5.00 per share or with an
exercise price of less than $5.00 per share, subject to certain exceptions. For
any transaction involving a penny stock, unless exempt, Rule 15g-9
requires:
 
 •
that a broker or dealer approve a person's account for transactions in penny
stocks; and
 
 •
the broker or dealer receives from the investor a written agreement to the
transaction, setting forth the identity and quantity of the penny stock to be
purchased.
 
 In order
to approve a person's account for transactions in penny stocks, the broker or
dealer must:
 
 •
obtain financial information and investment experience objectives of the person;
and
 
 •
make a reasonable determination that the transactions in penny stocks are
suitable for that person and the person has sufficient knowledge and experience
in financial matters to be capable of evaluating the risks of transactions in
penny stocks.
 
 The
broker or dealer must also deliver, prior to any transaction in a penny stock, a
disclosure schedule prescribed by the SEC relating to the penny stock market,
which, in highlight form:
 
 •
sets forth the basis on which the broker or dealer made the suitability
determination; and
  6
  •
that the broker or dealer received a signed, written agreement from the investor
prior to the transaction.
 
 Generally,
brokers may be less willing to execute transactions in securities subject to the
"penny stock" rules. This may make it more difficult for investors to dispose of
our common stock and cause a decline in the market value of our
stock.
 
 Disclosure
also has to be made about the risks of investing in penny stocks in both public
offerings and in secondary trading and about the commissions payable to both the
broker-dealer and the registered representative, current quotations for the
securities and the rights and remedies available to an investor in cases of
fraud in penny stock transactions. Finally, monthly statements have to be sent
disclosing recent price information for the penny stock held in the account and
information on the limited market in penny stocks.
 
 State
blue sky registration; potential limitations on resale of the Company's common
stock
 
 The
holders of the Company's shares of common stock registered under the Exchange
Act and those persons who desire to purchase them in any trading market that may
develop in the future, should be aware that there may be state blue-sky law
restrictions upon the ability of investors to resell the Company's securities.
Accordingly, investors should consider the secondary market for the Registrant's
securities to be limited.
 
 ITEM
2.  UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF
PROCEEDS
 
 For the
three months ended March 31, 2009, we did not have unregistered sales of equity
securities or use of proceeds from registered securities.
 
 ITEM
6.  EXHIBITS
 
 (a) The
following documents are filed as exhibits to this report on Form 10-Q or
incorporated by reference herein. Any document incorporated by reference is
identified by a parenthetical reference to the SEC filing that included such
document
 
 No.
                    
                    Description
      of Exhibit31.1
                    
                    Certification
      of Principal Executive Officer/Principal Financial Officer Pursuant to
      Section 302 of the Sarbanes-Oxley Act of 200232.1
                    
                    Certification
      of Principal Executive Officer and Principal Financial Officer Pursuant to
      Section 906 of the Sarbanes-Oxley Act 0f
2002
  7
  SIGNATURES
 
 Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has
duly caused this report to be signed on its behalf by the undersigned hereunto
duly authorized.
 Marvin’s
      Place, Inc.Date:  May
      15, 2009
                    By:
                    /s/ Georgette MathersGeorgette
      MathersChief
      Executive Officer
  Pursuant
to the requirements of the Securities and Exchange Act of 1934, this report has
been signed below by the following persons on behalf of the Registrant and in
the capacities and on the dates indicated:
  Signature
                    
                    Title(s)
                    
                    Date/s/ Georgette Mathers
                    
                    Chief
      Executive Officer and Director
                    
                    May
      15, 2009Georgette
      Mathers
                    
                    (Principal
      Executive Officer)/s/ Georgette Mathers
                    
                    Chief
      Financial Officer and Director
                    
                    May
      15, 2009Georgette Mathers
                    
                    (Principal
      Financial and Accounting Officer)
  8