UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549



Form

10-Q/A
Amendment No.1

(Mark One)



þ

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED March 31, 2012



OR



 ̈

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION PERIOD FROM ____________ TO ____________



Commission File Number: 33-45904C

____________________________________



FONA, INC.

(Exact name of small business issuer as specified in its charter)

____________________________________



|                                |                                  
|------------------------------- | ---------------------------------
|Nevada                          | 41-1683548                       
|(State of other jurisdiction of | (IRS Employer Identification No.)
|incorporation or organization)  |                                  



2575 Pearl Street, Suite 225, Boulder, Colorado 80302

(Address of principal executive offices including zip code)



(303) 499-6000

(Issuer's telephone number)



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



Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).  Yes þ  No  ̈



Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. 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   |  ̈(Do not check if smaller reporting company) | Smaller reporting company | þ



Indicate by checkmark whether the Registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  Yes þ  No  ̈



As of May 8, 2012, the Registrant had 7,894,111 shares of common stock, $.001 par value.









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Fona, Inc.
Form 10-Q/A
Explanatory Note



We are filing this amendment to our Quarterly Report on Form 10-Q, which was originally filed on May 15, 2012, to respond to SEC Comments dated November 13, 2012. In accordance with the SEC Comments, we have amended Item 4. Controls and Procedures. in its entirety.



Except as described above, we have not modified or updated disclosures presented in the original Form 10-Q in this amendment. Accordingly, this amendment does not reflect events occurring after the filing of our original Form 10-Q or modify or update those disclosures, including the exhibits to the original Form 10-Q, affected by subsequent events. As such, this Amendment speaks only as of the date the Original Annual Report was filed, and the Company has not undertaken herein to amend, supplement or update any information contained in the Original Annual Report to give effect to any subsequent events. Accordingly, this amendment should be read in conjunction with the original Form 10-Q.



In addition, as required by Rule 12b-15 under the Securities Exchange Act of 1934, as amended (the Exchange Act), currently dated certifications by our principal executive officer and principal financial officer are filed as exhibits to this amendment under Item 6 of Part II hereof.

























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ITEM 4 CONTROLS AND PROCEDURES



(a) Evaluation of disclosure controls and procedures.



Under the supervision and with the participation of the Companys management, including the principal executive officer and principal financial officer, as of the end of the period covered by this report, the Company conducted an evaluation of the effectiveness of the design and operation of the Companys disclosure controls and procedures, as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act. The Companys disclosure controls and procedures are designed to provide reasonable assurance that the information required to be included in the Companys reports to the Commission is recorded, processed, summarized and reported within the time periods specified in Commission rules and forms and to provide reasonable assurance that such information is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure. Based on this evaluation, the Companys principal executive officer and principal financial officer concluded that, as of the period covered by this report, the Companys disclosure controls and procedures are

not

effective at these reasonable assurance levels

for the reasons stated below.



Our internal control system is designed to provide reasonable

cost-effective

assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States. There is no assurance that our disclosure controls or our internal controls over financial reporting can prevent all errors. An internal control system, no matter how well designed and operated, has inherent limitations, including the possibility of human error. Because of the inherent limitations in a cost-effective control system, misstatements due to error may occur and not be detected. We monitor our disclosure controls and internal controls and make modifications as




 we believe appropriate given our financial resources and limited level of activities.

 Our intent in this regard is that our disclosure controls and our internal controls will improve as systems change and conditions warrant.



(b) Changes in internal controls.



Our Certifying Officers have indicated that there were no changes in our internal controls over financial reporting or other factors during the three months ended March 31, 2012, that could significantly affect such controls subsequent to the date of his evaluation, and there were no such control actions with regard to significant deficiencies and material weaknesses.















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PART II. OTHER INFORMATION



Item 1. Legal Proceedings



None.



Item 1A. Risk Factors



Not required by smaller reporting companies.



Item 2. Unregistered Sale of Equity Securities and Use of Proceeds



None during the three-month period covered by this report.



Item 3. Defaults upon Senior Securities



None.



Item 4. Submission of Matters to a Vote of Security Holders



None during the three-month period covered by this report.



Item 5. Other Information



None.



Item 6. Exhibits



Exhibit 31.1

Rule 13a-14(a)/15d-14(a) Certification

Exhibit 31.2

Rule 13a-14(a)/15d-14(a) Certification

Exhibit 32.1

Section 1350 Certification

Exhibit 32.2

Section 1350 Certification









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SIGNATURES



Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has duly caused this quarterly report to be signed on its behalf by the undersigned, thereunto duly authorized.



|              |            |                                  | 
|------------- | ---------- | -------------------------------- | 
|              | Fona, Inc. |                                 
|              |            |                                  | 
|              |            |                                  | 
|April 9, 2013 | By:        | /s/ Michael Friess               | 
|              |            | Michael Friess                   | 
|              |            | Chairman of the Board, President | 
|              |            | and Chief Executive Officer      | 
|              |            |                                  | 
|              |            |                                  | 
|April 9, 2013 | By:        | /s/ Chloe DiVita                 | 
|              |            | Chloe DiVita                     | 
|              |            | Treasurer, Secretary, Director   | 
|              |            | and Chief Financial Officer      | 
|              |            |                                  | 
|              |            |                                  | 
|April 9, 2013 | By:        | /s/ Sanford Schwartz             | 
|              |            | Sanford Schwartz                 | 
|              |            | Director                         | 

















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