UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                     Washington, D.C. 20549

                          FORM 10-QSB/A

(Mark One)
[X]     QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
        ACT OF 1934
          For the quarterly period ended March 31, 2003

[ ]     TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT
          For the transition period from ______________ to _______________

                Commission file number 333-86518

                      Estelle Reyna, Inc.
                  ---------------------------
  (Exact name of small business issuer as specified in its charter)

              Nevada                        75-3025152
           ------------                 -------------------
     (State or jurisdiction of    (I.R.S. Employer Identification
  incorporation or organization)               No.)

                         8343 East Earll
                     Scottsdale, Arizona 85251
                 --------------------------------
             (Address of principal executive offices)

                         (602) 628-4915
                      --------------------
                  (Issuer's telephone number)

                     Le Gourmet Co., Inc.
                 ---------------------------
         (Former name, former address and former fiscal
                year, if changed since last report)


        APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
           PROCEEDINGS DURING THE PRECEDING FIVE YEARS

Check  whether  the  registrant filed all documents  and  reports
required  to be filed by Section l2, 13 or 15(d) of the  Exchange
Act  after  the distribution of securities under a plan confirmed
by a court. Yes [ ]   No [ ]

              APPLICABLE ONLY TO CORPORATE ISSUERS

State  the  number of shares outstanding of each of the  issuer's
classes  of  common  equity, as of the latest  practicable  date:
Common  Stock,  22,500,000 shares issued and  outstanding  as  of
October 10, 2003.

Transitional  Small Business Disclosure Format (Check  one):
Yes [ ]   No [X]




                               -1-




                        TABLE OF CONTENTS

                                                              PAGE

PART I - FINANCIAL INFORMATION                                  3


 Item 1. Financial Statements.                                  3

 Item 2. Management's Discussion and Plan of Operation.        11

 Item 3. Controls and Procedures                               13


PART II - OTHER INFORMATION                                    14


 Item 1. Legal Proceedings.                                    14

 Item 2. Changes in Securities.                                14

 Item 3. Defaults Upon Senior Securities.                      15

 Item 4. Submission of Matters to a Vote of Security Holders.  15

 Item 5. Other Information.                                    15

 Item 6. Exhibits and Reports on Form 8-K.                     15


SIGNATURES                                                     17














                               -2-





                 PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.










                       Estelle Reyna, Inc.
                 [formerly Le Gourmet Co., Inc.]
                  (a Development Stage Company)
                         Balance Sheets
                              as of
                         March 31, 2003
                               and
                    Statements of Operations
                   for the three months ended
                    March 31, 2003 and 2002,
                               and
                         for the period
          April 21, 1999 (Inception) to March 31, 2003
                               and
                           Cash Flows
                   for the three months ended
                    March 31, 2003 and 2002,
                               and
                         for the Period
          April 21, 1999 (Inception) to March 31, 2003












                               -3-





                        TABLE OF CONTENTS

                                                     Page
                                                  -----------

Independent Accountants' Review Report                 1


Balance Sheet                                          2


Statements of Operations                               3


Statements of Cash Flows                               4


Footnotes                                              5

























                               -4-





Beckstead and Watts, LLP
Certified Public Accountants
                                          3340 Wynn Road, Suite B
                                              Las Vegas, NV 89102
                                                     702.257.1984
                                                 702.362.0540 fax

             INDEPENDENT ACCOUNTANTS' REVIEW REPORT

Board of Directors
Estelle Reyna, Inc.
[formerly Le Gourmet Co., Inc.]
(a Development Stage Company)

We have reviewed the accompanying balance sheet of Estelle Reyna,
Inc.  [formerly  Le Gourmet Co., Inc.] (a Nevada corporation)  (a
development  stage company) as of March 31, 2003 and the  related
statements  of  operations for the three-months ended  March  31,
2003  and  2002 and for the period April 21, 1999 (inception)  to
March 31, 2003, and statements of cash flows for the three-months
ended  March 31, 2003 and 2002 and for the period April 21,  1999
(inception)  to  March 31, 2003.  These financial statements  are
the responsibility of the Company's management.

We conducted our reviews in accordance with standards established
by  the  American Institute of Certified Public  Accountants.   A
review  of interim financial information consists principally  of
applying  analytical  procedures to financial  data,  and  making
inquiries  of  persons responsible for financial  and  accounting
matters.   It  is  substantially less  in  scope  than  an  audit
conducted   in   accordance  with  generally  accepted   auditing
standards,  which will be performed for the full  year  with  the
objective  of  expressing  an  opinion  regarding  the  financial
statements taken as a whole.  Accordingly, we do not express such
an opinion.

Based   on  our  reviews,  we  are  not  aware  of  any  material
modifications  that should be made to the accompanying  financial
statements  referred to above for them to be in  conformity  with
generally accepted accounting principles in the United States  of
America.

The accompanying financial statements have been prepared assuming
the  Company  will continue as a going concern.  As discussed  in
Note  2  to the financial statements, the Company has had limited
operations  and  has not commenced planned principal  operations.
This raises substantial doubt about its ability to continue as  a
going concern.  Management's plans in regard to these matters are
also  described  in  Note  2.  The financial  statements  do  not
include  any  adjustments that might result from the  outcome  of
this uncertainty.

Beckstead  and  Wafts, LLP has previously audited, in  accordance
with generally accepted auditing standards, the balance sheet  of
Estelle   Reyna,  Inc.  [formerly  Le  Gourmet  Co.,   Inc.]   (a
development  stage  company) as of December  31,  2002,  and  the
related statements of operations, stockholders' equity, and  cash
flows  for  the  year then ended (not presented herein)  and  our
report  dated  February  27, 2003, we  expressed  an  unqualified
opinion on those financial statements.


/s/ Beckstead and Watts
-----------------------
April 29, 2003





                             -5-  F1






                       Estelle Reyna, Inc.
                 [formerly Le Gourmet Co., Inc.]
                  (a Development Stage Company)
                         Balance Sheets
                           (unaudited)
                                                              March 31,
                                                                 2003
Assets                                                      ------------

Current assets:
  Cash                                                      $   18,764
  Accounts receivable                                           14,409
  Inventory                                                      1,163
                                                            ------------
    Total current assets                                        34,336
                                                            ------------
                                                            $   34,336
                                                            ============
Liabilities and Stockholders' Equity (Deficit)

Current liabilities:
  Accounts payable                                          $    1,259
  Due to related party                                             195
                                                            ------------
    Total current liabilities                                    1,454
                                                            ------------

Stockholders' equity (deficit):
  Common stock, $0.001 par value, 25,000,000 shares
    authorized, 22,500,000 and 2,000,000 shares issued and
    outstanding as of 3/31/03 and 3/31/02, respectively         22,500
  Additional paid-in capital                                   104,500
  (Deficit) accumulated during development stage              (94,118)
                                                            ------------
                                                                32,882
                                                            ------------
                                                            $   34,336
                                                            ============



 The accompanying notes are an integral part of these financial
                           statements.





                             -6-  F2





                       Estelle Reyna, Inc.
                 [formerly Le Gourmet Co., Inc.]
                  (a Development Stage Company)
                    Statements of Operations
                           (unaudited)

<TABLE>
<CAPTION>

                                                                                    April 21, 1999
                                                       For the three months ended     (Inception)
                                                                                          to
                                                                 March 31,             March 31,
                                                            2003          2002            2003
                                                       ------------  -------------   -------------
<S>                                                          <C>            <C>            <C>

Revenue                                                $    33,053   $          -    $    33,191
                                                       ------------  -------------   -------------
Costs and expenses:
 Direct cost of services                                     1,259              -          1,282
 General and administrative expenses                         6,952          2,410         26,027
 General and administrative expenses - related party       100,000              -        100,000
                                                       ------------  -------------   -------------
  Total costs and expenses                                 108,211          2,410        127,309
                                                       ------------  -------------   -------------
Net (loss)                                             $  (75,158)   $    (2,410)    $  (94,118)
                                                       ============  =============   =============
Weighted average number of
 common shares outstanding - basic and fully diluted    17,500,000     10,000,000
                                                       ============  =============
Net (loss) per share - basic and fully diluted         $    (0.00)   $     (0.00)
                                                       ============  =============

</TABLE>



 The accompanying notes are an integral part of these financial
                           statements.





                             -7-  F3




                       Estella Reyna, Inc.
                 [formerly Le Gourmet Co., Inc.]
                  (a Development Stage Company)
                    Statements of Cash Flows
                           (unaudited)

<TABLE>
<CAPTION>

                                                                             April 21, 1999
                                                 For the three months ended  (inception) to
                                                          March 31,             March 31,
                                                     2003          2002           2003
                                                ------------  ------------   -------------
<S>                                                  <C>           <C>            <C>

Cash flows from operating activities
Net (loss)                                      $  (75,158)   $   (2,410)    $  (94,118)
Shares issued for services                          100,000             -        100,000
Adjustments to reconcile net (loss) to net
  cash provided (used) by operating activities:
  (Increase) in accounts receivable                (14,409)             -       (14,409)
  Increase in accounts payable                        1,259             -          1,259
  Increase in due to shareholder                          -           510        (1,163)
                                                ------------  ------------   -------------
  Net cash provided (used) by                        11,692       (1,900)        (8,431)
  operating activities                          ------------  ------------   -------------

Cash flows from financing activities
  Issuances of common stock                               -         2,000         27,000
  Increase in due to related party                        -             -            195
                                                ------------  ------------   -------------
Net cash provided by financing activities                 -         2,000         27,195
                                                ------------  ------------   -------------

Net increase in cash                                 11,692           100         18,764
Cash - beginning                                      7,072             -              -
                                                ------------  ------------   -------------
Cash - ending                                   $    18,764   $       100    $    18,764

Supplemental disclosures:
  Interest paid                                 $         -   $         -    $         -
                                                ============  ============   =============
  Income taxes paid                             $         -   $         -    $         -
                                                ============  ============   =============
Non-cash transactions:
Shares issued for services provided             $   100,000   $         -    $   100,000
                                                ============  ============   =============
Number of shares issued for services             10,000,000             -     10,000,000
                                                ============  ============   =============
</TABLE>


 The accompanying notes are an integral part of these financial
                           statements.





                             -8-  F4





                       Estelle Reyna, Inc.
                 [formerly Le Gourmet Co., Inc.]
                  (a Development Stage Company)
                              Notes
Note 1 - Basis of presentation

The interim financial statements included herein, presented in
accordance with United States generally accepted accounting
principles and stated in US dollars, have been prepared by the
Company, without audit, pursuant to the rules and regulations of
the Securities and Exchange Commission.  Certain information and
footnote disclosures normally included in financial statements
prepared in accordance with generally accepted accounting
principles have been condensed or omitted pursuant to such rules
and regulations, although the Company believes that the
disclosures are adequate to make the information presented not
misleading.

These statements reflect all adjustments, consisting of normal
recurring adjustments, which, in the opinion of management, are
necessary for fair presentation of the information contained
therein.  It is suggested that these interim financial statements
be read in conjunction with the financial statements of the
Company for the period ended December 31, 2002 and notes thereto
included in the Company's Form 10-KSB.  The Company follows the
same accounting policies in the preparation of interim reports.

Results of operations for the interim periods are not indicative
of annual results.

Note 2 - Going concern

The accompanying financial statements have been prepared assuming
the Company will continue as a going concern.  As shown in the
accompanying financial statements, the Company has incurred a net
loss of $94,118 for the period from April 21, 1999 (inception) to
March 31, 2003, and has generated $33,191 in product sales and
marketing revenue.  The future of the Company is dependent upon
its ability to obtain financing and upon future profitable
operations from the development of its new business
opportunities.  Management believes that it has raised enough
cash to sustain business for a period of twelve months.  The
financial statements do not include any adjustments relating to
the recoverability and classification of recorded assets, or the
amounts of and classification of liabilities that might be
necessary in the event the Company cannot continue in existence.

These conditions raise substantial doubt about the Company's
ability to continue as a going concern.  These financial
statements do not include any adjustments that might arise from
this uncertainty.

Note 3 - History and organization

On March 17, 2003, the Company amended its articles of
incorporation to change its name to Estelle Reyna, Inc.

Note 4 - Stockholder's equity

The Company is authorized to issue 25,000,000 shares of its
$0.001 par value common stock.

All share and per share amounts have been retroactively restated
to reflect the dividend discussed below.

On February 14, 2003, the Company issued a total of 10,000,000
shares of its $0.001 par value common stock to two individuals of
the Company in exchange for services rendered valued at $100,000.

On February 28, 2003, the Company declared a stock dividend to
its shareholders.  Each shareholder of record as of February 28,
2003 received four shares of the Company's $0.001 par value
common stock for each common share owned.




                             -9-  F5





                       Estelle Reyna, Inc.
                 [formerly Le Gourmet Co., Inc.]
                  (a Development Stage Company)
                              Notes

Note 5 - Related party transactions

As  of March 31, 2002, Michelle Quinlan, the president and CEO of
the Company, has loaned the Company a total of $195.  This amount
does not bear any interest and is due upon demand.

On  February  14, 2003, the Company issued a total of  10,000,000
shares  of  its $0.001 par value common stock to two  individuals
who are directors and shareholders of the Company in exchange for
services rendered of $100,000.

The  Company  does  not  lease or rent any  additional  property.
Office services are provided without charge by a director.   Such
costs   are   immaterial   to  the  financial   statements   and,
accordingly,  have not been reflected therein.  The officers  and
directors   of  the  Company  are  involved  in  other   business
activities  and  may,  in the future, become  involved  in  other
business  opportunities.   If  a  specific  business  opportunity
becomes  available, such persons may face a conflict in selecting
between  the  Company  and their other business  interests.   The
Company  has not formulated a policy for the resolution  of  such
conflicts.

Note 6 - Subsequent events

On March 4, 2003, the Company executed a broadcast agreement with
MBE 247, broadcaster, and Markwell Productions, distributor.  The
Company  will  create 13 original programs with  approximately  6
minutes of commercial time available.  The revenue generated from
the  sale  of  commercial  time will be  split  among  the  three
parties.   The  broadcaster will receive 55%,  the  Company  will
receive 45% and the distributor 10%.

On  April 1, 2003, the Company executed an independent contractor
agreement with Matthew Boyce.

On April 2, 2003, the Company executed a marketing agreement with
Prince  Marketing  Group,  Inc. (PMG) whereby  PMG  will  provide
various  marketing and public relations activities on  behalf  of
the Company.











                            -10-  F6





Item 2. Management's Discussion and Plan of Operation.

This  section  must  be read in conjunction  with  the  unaudited
Financial Statements included in this report.

A.   Management's Discussion

Estelle Reyna, Inc. ("ERYA" or the "Company") was incorporated in
the  State of Nevada on April 21, 1999 as `Le Gourmet Co.,  Inc.'
Until  March  2003,  ERYA was implementing a  plan  to  market  a
variety of cookbooks in numerous categories and specialty gourmet
kitchen  products to retail consumers via the  Internet.   As  Le
Gourmet Co., Inc., ERYA had only limited start-up operations  and
generated negligible revenues.

In  February 2003, upon joining ERYA's management team, Dominique
Einhorn  and  Estelle Reyna contributed, free of any encumbrances
or  liens, certain assets and assigned certain revenue streams to
the  Company,  which resulted in a broader offering of  Internet-
based  products  and services.  In particular, Dominique  Einhorn
and  Estelle  Reyna assigned all revenues currently generated  by
their  online  properties, EstelleReyna.com and SearchEstelle.com
to ERYA.  Estelle Reyna and Dominique Einhorn also gifted to ERYA
at no cost the following assets:

1.   Domain names and web sites
   a)   www.EstelleReyna.com
   b)   www.SearchEstelle.com
2.   The Estelle Reyna ISS (interactive screen saver)

Finally,  Estelle  Reyna also assigned to  the  Company  all  her
modeling revenues earned starting February 14, 2003.  The initial
assignment has a duration of one year, renewable by the board  of
directors upon expiration.

In  the  initial approximately forty-eight month operating period
from April 21, 1999 (inception) to March 31, 2003, ERYA generated
$33,191  in  revenues  while  incurring  $126,027  in  costs  and
expenses.  This resulted in a cumulative net loss of $94,118  for
the  period,  which  is  equivalent  to  $0.01  per  share.   The
cumulative  net loss is attributable primarily to  the  costs  of
attracting   a  management  team  and  the  costs   of   start-up
operations.

Our  income is currently generated from our Estelle Reyna website
and  screen  saver,  and Ms. Bermudez' modeling  activities.   We
anticipate  that the revenues from the website and  screen  saver
would  be  subject  to  changes in consumer preferences  and  Ms.
Bermudez'   popularity.   These  changes  are  not   predictable.
However,  the  expenses related to the web site and screen  saver
are  fairly  predictable,  and we do not  anticipate  significant
changes  at this time.  Regarding the revenues from Ms. Bermudez'
modeling  "jobs," the scope and frequency of these jobs are  also
unpredictable,   and   are  based  on  consumer   and   marketing
preferences.   The  expenses concerning  the  modeling  jobs  are
typically  borne  by  the  party contracting  for  Ms.  Bermudez'
services.

Our  future  revenues are heavily dependent  upon  the  continued
active  participation of Ms. Bermudez.  The loss of her  services
could  cause  our  business to fail.  We  do  not  maintain  "key
person" life insurance on her.  We cannot assure you that we will
be  able  to  recruit or retain a comparable talent  should  that
necessity arise.




                              -11-






Liquidity and Capital Resources

As  of  March  31,  2003, ERYA had $32,882  in  working  capital.
ERYA's  current assets as of March 31, 2003 consisted of  $18,764
in cash, $14,409 in receivables, and $1,163 in inventory.

ERYA  believes  that  it  has sufficient  resources  to  continue
operations   for   the  next  twelve  months.   However,   ERYA's
independent  auditors  have  expressed  substantial  doubt  about
ERYA's ability to continue as a going concern.

B.   Plan of Operation

ERYA  produces  proprietary multimedia content for print,  video,
and   Internet  applications  targeting  primarily  the  male   -
particularly, Hispanic - audience.  The lead-in product is a free
downloadable  interactive screen sever ("ISS") featuring  Estelle
Reyna,  a  Latin  model.   Enhanced by  an  innovative  marketing
platform,  Reyna's name and growing popularity provide ERYA  with
tools,  which  may be effective in the offering of a  variety  of
products  and  services, including consumer  electronics,  books,
music,  videos,  clothing and accessories,  cigars,  travel,  and
brokerage  services.   ERYA  plans  to  build  its  revenue  base
primarily through affiliate relationships with established online
retailers       and      pay-per-search      advertising       on
www.SearchEstelle.com.

The  ISS  features  professional quality photo  sets  of  Estelle
Reyna.  The Company offers the ISS free of charge to the consumer
who  downloads  it  from  the www.EstelleReyna.com  web  site  or
selected  third party sites.  Initial test marketing of  the  ISS
suggests  that  the  content of the ISS has  a  wide  appeal  and
generates  downloads  from thousands of users,  originating  from
over  100  countries  worldwide.  The  admin  server  application
component  allows  administrators to set categories  of  content,
screen content, and duration of screen display and rotation.  The
updater  application runs in the Windows Desktop Tray.  When  the
application  is  running,  it  determines  whether  there  is  an
Internet connection and, if so, makes a request to the ISS server
for  new screens.  The ISS includes links to e-commerce sites and
includes web search functions.

Initially,  ERYA plans to focus its business development  efforts
on six revenue streams:

*    advertising revenue originating from the first known female-
  owned search engine, www.SearchEstelle.com;
*    affiliate commissions from a network of over 500 established
  online merchants;
*    merchandising revenue from autographed pictures and other
  promotional items;
*    revenue from corporate, fundraising, and goodwill
  sponsorships;
*    modeling and licensing work booked on behalf of Estelle
  Reyna; and
*    fees derived from the licensing of ERYA's marketing
  technology to third parties.

ERYA has entered into a marketing agreement with Prince Marketing
Group,  Inc. ("PMG") and granted PMG the rights to market Estelle
Reyna and to negotiate on behalf of her.  ERYA also entered  into
an  agreement with MBE 247 and Markwell Productions to broadcast,
for  a  minimum of 13 consecutive weeks commencing on  or  around
June  15th  2003,  the 30 minute show titled "Estelle's  America"
produced by ERYA.





                              -12-





ERYA's goal is to garner a small yet significant market share  of
the  overall U.S. consumer online shopping volume over  the  next
three  years  (2003-2005).  Roughly 80%  of  today's  e-merchants
offer  an  affiliate program.  Thus, there appears to be  genuine
opportunities to share revenue and garner commissions from online
transactions.  ERYA intends to expand e-commerce offerings and is
pursuing revenue-sharing, co-branding, and other opportunities to
serve  as  a  comprehensive launching pad to e-commerce  for  its
target audience.

In  February  2003, the number of search clicks originating  from
www.SearchEstelle.com underwent a 300% increase  over  the  prior
month.    Combined  site  traffic  exceeded  two  million  unique
visitors  in  March  2003 and was on track to  reach  over  three
million  unique  visitors in April 2003.  In  ERYA's  estimation,
within  two  months  of  the launch,  the  reach  of  ERYA's  web
"properties"  became larger than that of such prominent  Internet
models as Cindy Margolis, Sofia Vergara, and Sarah Jane combined.

ERYA  counts  on  capitalizing on the success of  female-centered
business  models  such  as  those of  Martha  Stewart  and  Oprah
Winfrey.   ERYA's  strategy rests on successful  branding,  rapid
growth  of fan base, and creation of new and innovative  channels
of  distribution.   Strategic public relations and  the  lifelong
alignment of Estelle Reyna with non-profit causes should  further
enhance  the  Company's stature.  The Company is pursuing  an  PR
campaign via its PR agency, Associated Services, with offices  in
North Carolina and New York.

ERYA   continues  to  operate  its  website  www.legourmetco.com.
Because ERYA raised only the minimum of $25,000.00 in its  recent
registered  offering,  the implementation of  advanced  technical
features   of  the  website  (such  as  online  video   streaming
capabilities)   and  widespread  marketing   efforts   (such   as
promotional  mailing  campaigns, engagement of  public  relations
firms,  purchasing  of  website banner ads,  and  appearances  on
local,  regional and national cooking shows on network  or  cable
TV) is postponed until ERYA generates sufficient cash flow.

Item 3. Controls and Procedures

Based  on  their  most recent review, which was completed  within
ninety  days  of the filing of this report, ERYA's Officers  have
concluded  that  ERYA's disclosure controls  and  procedures  are
effective to ensure that information required to be disclosed  by
ERYA  in  the  reports it files or submits under  the  Securities
Exchange Act of 1934, as amended, is accumulated and communicated
to  ERYA'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 ERYA's internal controls or  in  other
factors that could significantly affect those controls subsequent
to the date of their evaluation.





                              -13-





                   PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

None.

Item 2. Changes in Securities.

In  February  2003, ERYA issued 5,000,000 shares of common  stock
(retroactively restated to reflect the split that took effect  in
March  2003) to Dominique Einhorn and 5,000,000 shares of  common
stock  (retroactively restated to reflect  the  split  that  took
effect in March 2003) to Estelle Reyna.  The Company issued these
shares as compensation to these two individuals for joining  ERYA
in  managerial capacities.  ERYA valued that issuance  of  common
stock  at  $0.05  per share.  At the time of  the  issuance,  Mr.
Einhorn  and  Ms.  Reyna  were  in possession  of  all  available
material information about ERYA.  Also, Mr. Einhorn and Ms. Reyna
had  a degree of financial sophistication, which allowed them  to
make  an independent assessment of the investment merits of ERYA.
On  the  basis of these facts, ERYA claims that the  issuance  of
stock  to  Mr.  Einhorn  and  Ms. Reyna  was  qualified  for  the
exemption  from  registration contained in Section  4(2)  of  the
Securities Act of 1933.

Also in February 2003, the Board of Directors of ERYA unanimously
approved  a  5-for-1  forward stock split, recorded  as  a  stock
dividend to each of the holders of common stock of the Company at
the rate of four shares of common stock for each share then owned
with  a record date of February 28, 2003 and a distribution  date
of March 3, 2003.

Recent Registered Offering

<TABLE>
<CAPTION>

                                                        Actual Use of Proceeds
                                                -------------------------------------------
           Item                     Intended     Period from      Three        Three Months
                                     Use as     September 25,     Months          Ended
                                    Described        2002         Ended          March 31,
                                        in        (Date of       December          2003
                                    Prospectus  Termination of   31, 2002
                                                the Offering)
                                                   through
                                                March 31, 2003
-------------------------------------------------------------------------------------------
<S>                                    <C>          <C>            <C>            <C>

Offering Expenses                    $8,210.00    $8,339.25      $8,339.25        $0.00

Website Development & Maintenance    $5,000.00    $4,000.00      $4,000.00        $0.00
Inventory                            $3,000.00    $1,186.65      $1,186.65        $0.00
Computer Hardware & Software         $1,000.00      $619.95        $619.95        $0.00
Marketing                            $2,000.00    $1,391.15      $1,000.00      $391.15
Office Supplies and Other Expenses     $500.00      $164.29         $34.29      $130.00
General Working Capital              $5,290.00    $9,298.71      $2,895.00    $6,403.71
-------------------------------------------------------------------------------------------
Total                               $25,000.00   $25,000.00     $18,075.14    $6,924.86
===========================================================================================

</TABLE>




                              -14-





The   SB-2  Registration  Statement  filed  by  ERYA  and  deemed
effective  by  the U.S. Securities and Exchange  Commission  (the
"SEC")  as of August 6, 2002 (SEC File No. 333-86518), offered  a
minimum  of  500,000  and a maximum of 2,000,000  shares  of  the
Company's  $0.001 par value common stock at a price of $0.05  per
share  pursuant  to  a self-underwritten offering.   A  total  of
500,000  shares were sold by the Company to twenty  investors  in
conjunction  with  the registered offering for  an  aggregate  of
$25,000.00.   The  direct and indirect expenses of  the  offering
totaled approximately $8,339.25.  The net proceeds to the Company
were $16,660.75.  On September 25, 2002, ERYA closed the offering
and  deregistered  the unsold shares.  Taking  into  account  the
split that took effect in March 2003, the actual number of shares
of  common  stock owned by the investors in the  offering  as  of
March   31,   2003  was  approximately  2,500,000.   During   the
approximately  six-month period from the date of  termination  of
the  offering  and  March 31, 2003, ERYA used a  portion  of  the
proceeds from the offering as outlined in the table above.

Of   the  total  amount  of  the  offering  expenses,  ERYA  paid
approximately  $6,745.00 directly to Michelle  R.  Quinlan  as  a
reimbursement of expenses in connection with the offering,  which
Michelle R. Quinlan previously advanced on behalf of the Company.
ERYA  paid no other portion of the offering expenses in the  form
of  direct  or indirect payments to directors, officers,  general
partners  of  the Company or their associates; to persons  owning
ten (10) percent or more of any class of equity securities of the
Company;  or  to  affiliates  of  the  Company.   ERYA  paid  the
remaining   portion   of  the  offering  expenses   directly   to
unaffiliated  parties,  including a  legal  counsel,  a  licensed
escrow agent, and a securities consultant.

>From  the  net  proceeds of the offering, ERYA paid approximately
$2,498.00  directly to Michelle R. Quinlan as a reimbursement  of
expenses  on inventory, computer hardware & software,  and  other
general business expenses not connected with the offering,  which
Michelle R. Quinlan previously advanced on behalf of the Company.
ERYA  used  no other portion of the net proceeds in the  form  of
direct  or  indirect  payments  to directors,  officers,  general
partners  of  the Company or their associates; to persons  owning
ten (10) percent or more of any class of equity securities of the
Company;  or to affiliates of the Company.  Other disclosed  uses
of  the  net  proceeds involved direct payments  to  unaffiliated
parties.

The  actual uses of proceeds described above were consistent with
the  anticipated uses of proceeds described in the Prospectus for
the offering with the exception of general working capital.  ERYA
had  to  allocate a larger portion of the net proceeds  from  the
offering  to  general  working capital, primarily  because  of  a
substantial  increase  in  the cost  of  complying  with  federal
securities regulations.

Item 3. Defaults Upon Senior Securities.

None.

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

None.

Item 5. Other Information.

On  April  1,  2003, ERYA entered into an Independent  Contractor
Agreement  with Matthew Boyce.  ERYA has entered into a marketing
agreement  with Prince Marketing Group, Inc. ("PMG") and  granted
PMG the rights to market Estelle Reyna and to negotiate on behalf
of  her.   ERYA also entered into an agreement with MBE  247  and
Markwell   Productions  to  broadcast,  for  a  minimum   of   13
consecutive weeks commencing on or around June 15th 2003, the  30
minute show titled "Estelle's America" produced by ERYA.





                              -15-






Copies of the agreements are attached as exhibits.

Item 6. Exhibits and Reports on Form 8-K.

(a)  Exhibits required by Item 601 of Regulation S-B

Exhibit           Name and/or Identification of Exhibit
 Number

   3.    Articles of Incorporation & By-Laws
         (a)  Articles of Incorporation of Le Gourmet Co., Inc.
              filed on June 21, 2001, incorporated by reference to
              the Registration Statement on Form SB-2, as amended,
              filed with the SEC on June 19, 2002.
         (b)  Bylaws of Le Gourmet Co., Inc. adopted on June 21,
              2001, incorporated by reference to the Registration
              Statement on Form SB-2, as amended, filed with the SEC
              on June 19, 2002.
         (c)  Certificate Of Amendment of Articles of
              Incorporation of Le Gourmet, Inc., incorporated by
              reference to the Information Statement on Form 14(C),
              filed with the SEC on March 24, 2003.

  10.    Material Contracts
         (a)  Publishing Contract/Release Form, incorporated by
              reference to the Registration Statement on Form SB-2,
              as amended, filed with the SEC on June 19, 2002.
         (b)  Correspondence with Mr. Einhorn and Ms. Reyna
              Regarding a Gift of Assets and Assignment of Revenues
              incorporated by reference to the Annual Report on Form
              10-KSB filed with the SEC on March 13, 2003.
         (c)  Independent Contractor Agreement with Matthew
              Boyce, incorporated by reference to the Quarterly
              Report on Form 10-QSB filed with the SEC on May 7,
              2003.
         (d)  Marketing Agreement between Prince Marketing
              Group, Inc. and Estelle Reyna, incorporated by
              reference to the Quarterly Report on Form 10-QSB filed
              with the SEC on May 7, 2003.
         (e)  Broadcast Agreement between MBE 247, Markwell
              Productions, and Estelle Reyna Incorporated,
              incorporated by reference to the Quarterly Report on
              Form 10-QSB filed with the SEC on May 7, 2003.

  99.    Additional Exhibits
         Certification Pursuant to Title 18, United States Code,
         Section 1350, as Adopted Pursuant to Section 906 Of The
         Sarbanes-Oxley Act Of 2002.

 (b) Reports on Form 8-K

During  the  first  quarter  of 2003, ERYA  filed  the  following
Current Reports on Form 8-K:

   Date of Report          Date Filed           Items Reported
   --------------          ----------           --------------
  February 18, 2003     February 18, 2003    Item 3. Other Events.




                              -16-





                           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.

                       Estelle Reyna, Inc.
                       -------------------
                          (Registrant)


     Signature                  Title                  Date
     ---------                  -----                  ----


/s/ Dominique Einhorn        President & CEO,       October 14, 2003
-----------------------          Director
Dominique Einhorn

/s/ Mike Markwell           Treasurer, Director     October 14, 2003
----------------------
Mike Markwell


/s/ Estelle Reyna           Secretary & Director    October 14, 2003
----------------------
Estelle Reyna




















                              -17-