U.S.
SECURITIES AND EXCHANGE COMMISSION


Washington,
D.C. 20549


Form
10-K/A


Amendment
No.1


(Mark
One)





x ANNUAL REPORT
PURSUANT TO SECTION 13 OR 15(d)


OF
THE SECURITIES EXCHANGE ACT OF 1934





For the
fiscal year ended October 31, 2008





o 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 0-52373


Reidco
Acquisition I Inc.


(Exact
name of registrant as specified in its charter)








Delaware
            
            02-0786379(State
      or other jurisdiction of
            
            (I.R.S.
      Employerincorporation
      or organization)
            
            Identification
      No.)c/o
      Prestige Optical Mastering Services, Inc.7340
      Eastgate Rd., Suite 140Henderson,
      NV
            
            89011(Address of principal executive offices)
            
            (zip
      code)





Registrant’s
telephone number, including area code:


(917)
742-2110


Facsimile
number: (201) 487-2389





Securities
registered under Section 12(b) of the Exchange Act:





None.





Securities
registered under Section 12(g) of the Exchange Act:





Common
Stock, $0.0001 par value per share


(Title of
Class)





Check
whether the issuer is not required to file reports pursuant to Section 13 or
15(d) of the Exchange Act. o





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.





Check if
there is no disclosure of delinquent filers in response to Item 405 of
Regulation S-B (§229.405 of this chapter) contained herein, and no disclosure
will be contained, to the best of registrant's knowledge, in definitive proxy or
information statements incorporated by reference in Part III of this Form 10-KSB
or any amendment to this Form 10-KSB. x





Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Exchange Act). Yes x No o.





The
issuer’s revenues for fiscal year end October 31, 2008 were $0.





As of
January 25, 2009, there were 5,000,000 shares of common stock, par value $.0001
per share, outstanding, none of which were held by non-affiliates.





Transitional
Small Business Disclosure Format (check one): Yes o No x









Explanatory
Note





This
Amendment No. 1 on Form 10-K/A amends the Company’s Annual Report on Form 10-K
for the fiscal year ended October 31, 2008, as filed with the Securities and
Exchange Commission on January 29, 2009, to include information regarding Sales
of Unregistered Securities required by Items 701(b) and (d) of Regulation S-K.
It also amends Item 8A to include a report of management’s assessment regarding
internal control over financial reporting at October 31, 2008, in accordance
with Item 308 of Regulation S-K. This Amendment No. 1 also amends Exhibit 31 –
Section 302 Certification to conform to the language required by Item 601(31) of
Regulation S-K. This amendment is not intended to update any other information
presented in the Annual Report as originally filed.





Recent
Sales of Unregistered Securities





On
September 18, 2008 the company issued 2,000,000 shares of unregistered preferred
stock for an aggregate purchase price equal to $50,000.00. The purchaser was
Spencer Clarke Holdings, LLC; the Company sold these shares under the exemption
from registration provided by Section 4(2) of the Securities Act.





On August
29, 2006, the Company issued 5,000,000 shares of Common Stock to eight
individuals for an aggregate purchase price equal to $500. The Company sold
these shares of Common Stock under the exemption from registration provided by
Section 4(2) of the Securities Act.





No
securities have been issued for services. Neither the Company nor any person
acting on its behalf offered or sold the securities by means of any form of
general solicitation or general advertising. No services were performed by any
purchaser as consideration for the shares issued.







Item
8A. Controls and Procedures.





Disclosure
controls and procedures are controls and other procedures that are designed to
ensure that information required to be disclosed in company reports filed or
submitted under the Securities Exchange Act of 1934 (the “Exchange Act”) is
recorded, processed, summarized and reported, within the time periods specified
in the Securities and Exchange Commission’s rules and forms. Disclosure controls
and procedures include without limitation, controls and procedures designed to
ensure that information required to be disclosed in company reports filed or
submitted under the Exchange Act is accumulated and communicated to management,
including our chief executive officer and treasurer, as appropriate to allow
timely decisions regarding required disclosure.




As
required by Rules 13a-15 and 15d-15 under the Exchange Act, our chief executive
officer and chief financial officer carried out an evaluation of the
effectiveness of the design and operation of our disclosure controls and
procedures as of October 31, 2008. Based on their evaluation, they
concluded that our disclosure controls and procedures were
effective.




Management
is responsible for establishing and maintaining adequate internal control over
our financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) of the
Exchange Act). Our internal control over financial reporting is a process
designed by, or under the supervision of, our chief executive officer and chief
financial officer and effected by our board of directors, management and
other personnel, to provide reasonable assurance regarding the reliability of
our financial reporting and the preparation of our financial statements for
external purposes in accordance with generally accepted accounting principles.
Internal control over financial reporting includes policies and procedures that
pertain to the maintenance of records that in reasonable detail accurately and
fairly reflect the transactions and dispositions of our assets; provide
reasonable assurance that transactions are recorded as necessary to permit
preparation of our financial statements in accordance with generally accepted
accounting principles, and that our receipts and expenditures are being made
only in accordance with the authorization of our board of directors and
management; and provide reasonable assurance regarding prevention or timely
detection of unauthorized acquisition, use or disposition of our assets that
could have a material effect on our financial statements.




Under the
supervision and with the participation of our management, including our chief
executive officer, we conducted an evaluation of the effectiveness of our
internal control over financial reporting based on the criteria established in
Internal Control – Integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission (“COSO”). Based on this evaluation
under the criteria established in Internal Control – Integrated Framework, our
management concluded that our internal control over financial reporting was
effective as of October 31, 2008.









This
annual report does not include an attestation report of our registered public
accounting firm regarding internal control over financial reporting.
Management’s report was not subject to attestation by our registered public
accounting firm pursuant to temporary rules of the Securities and Exchange
Commission that permit us to provide only management’s report in this annual
report.




During
the most recently completed fiscal quarter, there has been no change in our
internal control over financial reporting that has materially affected or is
reasonably likely to materially affect, our internal control over financial
reporting.







SIGNATURES





In
accordance with Section 13 or 15(d) of the Securities Exchange Act of 1934, the
registrant has caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.




REIDCO
      ACQUISITION I INC.Dated:
      January 15, 2010
            By:
            /s/
      Shawn KreloffShawn
      KreloffPrincipal
      Executive Officer
              Principal
      Financial Officer
              Principal
      Accounting Officer