UNITED STATES

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549



                                    FORM 10-K


[X]   ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
      ACT OF 1934

      For the fiscal year ended March 31, 2010

                                    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: 333-156637

                                 FIREFISH, INC.
                  --------------------------------------------
             (Exact name of registrant as specified in its charter)


             Nevada                                            26-2515882
----------------------------------                       -----------------------
 State or other jurisdiction of                              I.R.S. Employer
  incorporation or organization                            Identification No.

              533 47th Road, 2nd Floor, Long Island City, NY 11101
 ------------------------------------------------------------------------------
               (Address of principal executive offices) (Zip Code)

               Registrant's telephone number, including area code:
                                 (718) 395-2606

           Securities registered pursuant to Section 12(b) of the Act:

 Title of each class registered                          Name of each exchange
                                                          on which registered
----------------------------------                      ------------------------
         Not Applicable                                      Not Applicable

           Securities registered pursuant to Section 12(g) of the Act:

                                  COMMON STOCK
                                  ------------
                                (Title of class)




<PAGE>



Indicate by check mark if the  registrant is a well-known  seasoned  issuer,  as
defined in Rule 405 of the Securities Act. Yes |_| No |X|

Indicate  by  check  mark if the  registrant  is not  required  to file  reports
pursuant to Section 13 or Section 15(d) of the Act. |_|

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 |X| No |_|

Indicate by check mark whether the registrant has submitted  electronically  and
posted on its corporate Website, if any, every Interactive Data file required to
be submitted and posted pursuant to Rule 405 of Regulation S-T (section  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 |_| No |_|

Indicate by check mark if disclosure of delinquent  filers  pursuant to Item 405
of Regulation  S-K (ss.  229.405 of this chapter) is not contained  herein,  and
will not 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-K or any amendment to this Form 10-K.
                                                                             |X|

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
definitions  of "large  accelerated  filer,"  "accelerated  filer" and  "smaller
reporting company" in Rule 12b-2 of the Exchange Act. (Check One).

--------------------------- -----------  -------------------------- -----------
Large accelerated filer       [___]      Accelerated filer              [___]
--------------------------- -----------  -------------------------- -----------
Non-accelerated filer         [___]      Smaller reporting company      [_X_]
(Do not check if a smaller
 reporting company)
--------------------------- -----------  -------------------------- -----------

Indicate by check mark whether the  Registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). Yes |_| No |X|

The  aggregate  market  value of  voting  stock  held by  non-affiliates  of the
registrant  does not have an aggregate  market value,  since the common stock of
the registrant does not trade on any market, at the time of this filing.

There were 9,866,665 shares  outstanding of the registrant's  Common Stock as of
November 30, 2010.


<PAGE>

                                TABLE OF CONTENTS

                                     PART I

ITEM 1      Business..........................................................1

ITEM 1 A.   Risk Factors......................................................5

ITEM 1 B.   Unresolved Staff Comments.........................................15

ITEM 2      Properties........................................................15

ITEM 3      Legal Proceedings.................................................15

ITEM 4      Removed and Reserved..............................................15

                                      PART II

ITEM 5      Market for Registrant's Common Equity, Related Stockholder
            Matters and Issuer Purchases of Equity Securities.................16

ITEM 6      Selected Financial Data...........................................16

ITEM 7      Management's Discussion and Analysis of Financial Condition
            and Results of Operations.........................................17

ITEM 7 A.   Quantitative and Qualitative Disclosures About Market Risk........19

ITEM 8      Financial Statements and Supplementary Data.......................19

ITEM 9      Changes in and Disagreements with Accountants on Accounting
            and Financial Disclosure..........................................19

ITEM 9 A.   Controls and Procedures...........................................19

ITEM 9 A(T) Controls and Procedures...........................................20

ITEM 9B     Other Information.................................................21

                                      PART III

ITEM 10     Directors, Executive Officers, and Corporate Governance...........21

ITEM 11     Executive Compensation............................................22

ITEM 12     Security Ownership of Certain Beneficial Owners and Management
            and Related Stockholder Matters...................................23

ITEM 13     Certain Relationships and Related Transactions, and Director
            Independence......................................................24

ITEM 14     Principal Accounting Fees and Services............................25

                                     PART IV

ITEM 15     Exhibits, Financial Statement Schedules...........................26

SIGNATURES....................................................................27



<PAGE>

NOTE ABOUT FORWARD-LOOKING STATEMENTS

THIS FROM 10-K CONTAINS FORWARD-LOOKING  STATEMENTS, SUCH AS STATEMENTS RELATING
TO OUR FINANCIAL CONDITION,  RESULTS OF OPERATIONS,  PLANS,  OBJECTIVES,  FUTURE
PERFORMANCE AND BUSINESS  OPERATIONS.  THESE  STATEMENTS  RELATE TO EXPECTATIONS
CONCERNING  MATTERS  THAT  ARE  NOT  HISTORICAL  FACTS.  THESE   FORWARD-LOOKING
STATEMENTS  REFLECT OUR CURRENT  VIEWS AND  EXPECTATIONS  BASED LARGELY UPON THE
INFORMATION  CURRENTLY  AVAILABLE  TO US AND ARE SUBJECT TO  INHERENT  RISKS AND
UNCERTAINTIES.  ALTHOUGH WE BELIEVE  OUR  EXPECTATIONS  ARE BASED ON  REASONABLE
ASSUMPTIONS,  THEY ARE NOT  GUARANTEES  OF  FUTURE  PERFORMANCE  AND THERE ARE A
NUMBER OF IMPORTANT FACTORS THAT COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY
FROM THOSE EXPRESSED OR IMPLIED BY SUCH  FORWARD-LOOKING  STATEMENTS.  BY MAKING
THESE  FORWARD-LOOKING  STATEMENTS,  WE DO NOT  UNDERTAKE  TO UPDATE THEM IN ANY
MANNER  EXCEPT AS MAY BE REQUIRED BY OUR  DISCLOSURE  OBLIGATIONS  IN FILINGS WE
MAKE WITH THE SECURITIES AND EXCHANGE  COMMISSION  UNDER THE FEDERAL  SECURITIES
LAWS.  OUR  ACTUAL  RESULTS  MAY  DIFFER  MATERIALLY  FROM  OUR  FORWARD-LOOKING
STATEMENTS.

                                     PART I

ITEM 1.  BUSINESS
-----------------

GENERAL

THE  FOLLOWING  IS A  SUMMARY  OF  SOME  OF THE  INFORMATION  CONTAINED  IN THIS
DOCUMENT. UNLESS THE CONTEXT REQUIRES OTHERWISE,  REFERENCES IN THIS DOCUMENT TO
"FIREFISH," OR THE "COMPANY" ARE TO FIREFISH, INC.

OVERVIEW

Firefish  was  incorporated  in the  State of  Nevada  on April  29,  2008.  Our
principal offices are currently located at 533 47th Road, 2nd Floor, Long Island
City,  NY 11101.  We occupy  this  office,  which is  leased by an  officer  and
director of Firefish,  Harshawardhan  Shetty,  on a rent free basis. Our current
telephone  number  is (415)  359-5695.  We have  established  a web site to test
certain potential Internet  offerings,  including  potential tutoring adjunct to
our social networking platform  (WWW.FIREFISH.CO.IN),  which is not incorporated
in and is not a part of this Annual Report on Form 10-K.

We are a start up education  venture  that  intends to develop an online  social
networking portal with associated mobile device functionality targeted to young,
lower middle class residents of India.  We were originally  started by an Indian
engineer,  our CEO Harshawardhan  Shetty, to offer social networking services to
young  engineering  professionals and engineering  students in India,  including
connecting our network members with potential  tutoring clients,  job placements
and  professional   development  resources.  We  quickly  realized  that  social
networking,  job placement and tutoring for engineers were barely scratching the
surface of the  underserved  demographic  in India in need of social  networking
services.  We  discovered  that the  need for  social  networking  services  and
ancillary  offerings was much bigger than just engineers and included  virtually
everyone in the 18-24 year old, lower-middle class demographic.  Although we are
still  evaluating  whether to offer job placement and tutoring  services via our
social networking  portal, we intend for the bulk of the revenue and the bulk of
the web  development to be focused on developing a  wide-ranging,  robust social
networking platform for our core demographic. Initially this portal will attract
members through the educational  offerings and partnerships we intend to develop
with  educational  institutions,  colleges and education NGOs  (non-governmental
organizations). The portal represents an opportunity for users to practice their
English in a compelling  social  environment and to access the powerful features
of social  networking  platforms via their mobile  device.  We intend to develop
proprietary  technology which will enhance the quality of community  interaction
amongst  users of the  portal  and  provide  an  expanding  universe  of  social
networking  applications  on the portal which will attract and delight users. We
also intend to develop  ancillary lines of business which will leverage our user
base and/or developed  expertise within our target market. We believe that there
are a number of  underserved  communities in India who would be attracted to the
types of  services  we are  offering.  This  includes  members of the large call
center and business process  outsourcing (BPO) community and younger engineering
professionals and engineering students in India.

                                      -1-
<PAGE>

We  anticipate  that  our  revenues  will  be  chiefly  derived  from  sales  of
advertising and sponsorships of our Internet website,  fees for premium services
paid by our users and revenue sharing of fees from mobile telephone carriers for
mobile users of our social networking portal.

We have developed a test website to help test certain of our concept services to
the  engineering  community  (WWW.FIREFISH.CO.IN).  On this  site,  we have been
testing one of our original  concepts  related to possible  revenue streams from
our social  networking  community on our website with an idea to: (1) connect US
engineering  students with  qualified  Indian  engineering  tutors;  (2) provide
India's leading  companies with high-quality  engineers;  (3) provide a location
for social networking within the engineering community; and (4) offer continuing
education  and  certification  for  engineers;  and (5) provide a host of social
networking  services  to an  expanded  target  audience  within the same  income
demographic. We have not decided whether or not to continue with this particular
feature of our website.  A beta version of our social  networking  platform that
forms the core of our service offering was made available in the Winter of 2009.
We also have  explored an English  certification  program to offer to members of
our social networking community.

INDUSTRY BACKGROUND

Internet  based social  networking is a complex and evolving  industry.  Because
this  industry is  relatively  new,  revenue  models  continue to evolve and the
definition of what  constitutes an Internet  based social  network  continues to
change and grow over time.  The  primary  revenue  source  currently  for social
networking  sites is sponsorship  and  advertising.  We are pursuing a number of
ancillary  businesses to compliment the core revenue from our social  networking
business.  As the social  networking  business model continues to develop across
the Internet, we may add ancillary or complimentary offerings.

SOCIAL NETWORKING

Online  social  networking  has  matured as an industry  in recent  years.  On a
typical social  networking  site,  users create a profile and can search for and
add contacts from the pool of other users with  profiles.  Some sites focus on a
certain type of connection (such as  classmates.com  which focuses on connecting
people  who  attended   school   together)  or  a  certain   interest  (such  as
TheSocialGolfer.com)  while  others  (such as  Facebook)  are  more  generalist.
Popular   players  like  MySpace  and  Facebook  have  made  social   networking
commonplace  among  Americans.  BeBo,  MySpace,  Facebook  and Hi5 are the  most
popular sites in Europe, Orkut and Hi5 dominate in South and Central America and
Friendster,  Orkut and Cyworld are most popular in Asia. Advertising revenues on
social  networking  sites have gone from  essentially  nothing  to roughly  $835
million over the course of 4 years.  Social  networking  sites are  particularly
attractive  places  for web  advertising  since  users post many  details  about
themselves  allowing   advertising  to  be  targeted  at  a  carefully  selected
demographic.

MySpace  currently  has well over 100 million  users with  profiles and attracts
230,000  new users per day.  MySpace  was  bought by News  Corporation  for $580
million in 2005.  Facebook on the other hand remains a private  company  despite
interest from Yahoo!,  Google and others. In October 2006, Microsoft purchased a
1.6% stake in Facebook for $246 million.


FIREFISH OVERVIEW

We intend to develop an on-line social  networking  platform that appeals to our
target  demographic.  Our  target  demographic  consists  of  students,  college
graduates and career oriented members of the aspiring lower middle class who are
18-24 years old. Because our founder and CEO,  Harshawardhan  Shetty,  an Indian
engineer and MBA, has deep roots in the  engineering,  MBA and  educational  NGO
space,  we  believe  we will be able to  recruit  initial  users for our  social
networking  platform  from  these  communities.  We  intend  to offer all of the
traditional  features of social networking,  including a mobile component,  plus
additional ancillary services that appeal to our specialized demographic.  These
ancillary services include English  certification,  job placement,  placement as
tutors and other services as they become practical.

                                      -2-
<PAGE>

SOCIAL NETWORKING

Social networking is the core of the Firefish community. This service will allow
anyone in the  world to  create a  profile  and  search  for  contacts.  Planned
features  include chat,  messaging,  and picture  upload.  Users will be able to
search for contacts by  profession,  school,  and  company.  Although our social
network  will  eventually  be open to  everyone,  we  intend  to focus on Indian
college students,  engineering  students,  educational  professionals and others
within our core demographic of 18-24 year olds from the lower middle class. This
demographic is highly  desirable to advertisers and the costs to reach customers
within this demographic, using traditional media, is high. Users include a great
deal of personal information on their profiles,  we hope to be able to attract a
large amount of highly  targeted web  advertising.  We believe that our focus on
the 18-24 lower middle class  professional  demographic is what will distinguish
us from other  websites in India that all focus  heavily on  courting  the upper
middle class.

We  expect  the  social  networking  aspect of  Firefish  to grow  primarily  by
word-of-mouth as other social networking sites have.  However, we intend to seed
the  Firefish  community  through  planned  partnerships  with Indian  Education
Non-Governmental Organizations and with partnerships with schools, universities,
corporations  and other  entities  who we believe  will  assist us in signing up
their constituents on to the Firefish platform.

COMPETITION

As Firefish's model of a demographically targeted social networking website with
ancillary business lines in education is, to the best of our knowledge,  unique,
the Firefish business does not fit into one single industry. However, Firefish's
chief competition comes from the social  networking  industry,  which is rapidly
growing.  As a result,  the number and  sophistication  of competitors  are also
rapidly growing. We hope to distinguish  ourselves from these competitors by the
combination  of  services  we  offer,  the  high  quality  of  our  website  and
technology, and our focus on our core demographic.

SOCIAL NETWORKING

Popular   players  like  MySpace  and  Facebook  have  made  social   networking
commonplace  among  Americans.  BeBo,  MySpace,  Facebook  and Hi5 are the  most
popular  sites in Europe;  Orkut and Hi5 dominate in South and Central  America;
and Friendster, Orkut and Cyworld are most popular in Asia.

MySpace was founded in 2003 and  currently  has well over 100 million users with
profiles  and  attracts  230,000  new users per day.  MySpace was bought by News
Corporation for $580 million in 2005. In June 2006, MySpace was the most popular
social networking site in the United States. According to comScore,  MySpace was
overtaken in April 2008 by its main competitor Facebook, based on monthly unique
visitors. ComScore reports that Facebook attracted 132.1 million unique visitors
in June 2008, compared to MySpace, which attracted 117.6 million.

Facebook  on the other hand  remains a private  company  despite  interest  from
Yahoo!,  Google and others. In October 2006, Microsoft purchased a 1.6% stake in
Facebook  for $246  million.  Facebook  was  launched in 2004 and was  initially
available  only to  students  at Harvard  and then to students at any Ivy League
school.  It continued to expand its user base to any college  student and now is
available to anyone over the age of 13.

Bebo was founded in 2005 and is available in many countries  including  Ireland,
Canada, the United States, the United Kingdom,  New Zealand and Australia.  Bebo
was  purchased  (March  2008) by AOL for  $850  million.  Bebo has more  than 40
million members  worldwide and is the 3rd largest social  networking site in the
US after MySpace and Facebook.

Launched  in 2003,  hi5 is now one of the  world's  largest  social  networks --
ranked as a top 20 website  globally  and the #1 social  network in 25 countries
across Latin America,  Europe, Asia and Africa. According to comScore, more than
56 million individuals every month visit hi5, which is currently available in 27
language  options.  Hi5  is  a  privately-held  company,  headquartered  in  San
Francisco, California.

                                      -3-
<PAGE>

Orkut was developed by a Google  employee and targeted at the US market but grew
rapidly in  popularity  in India and Brazil.  Today Orkut has around 120 million
users and is based in Brazil.  53% of Orkut's users are in Brazil and 17% are in
India.  Orkut also gained  popularity  in the Middle  East but has largely  been
blocked by the governments in this region.

Friendster was founded in 2002 in California. While initially popular in the US,
its user base now is  primarily  in Asia with 39% of the site's  traffic  coming
from  the  Philippines.  It's  estimated  that  90%  of  internet  users  in the
Philippines have a Friendster account. Friendster has more than 70 million users
worldwide.  Friendster  was  funded  by  Kleiner  Perkins  Caufield  & Byers and
Benchmark Capital in October 2003 with a reported valuation of $53 million.

Cyworld  is a  South  Korean  website  founded  in  1999  and  purchased  by  SK
Communications  in 2003 for $8.5 million.  Cyworld is popular in Asia  generally
but particularly in Korea.  It's estimated that 90% of South Koreans between the
ages of 20 and 29 have a Cyworld account. Overall, about 33% of the South Korean
population  has a Cyworld  account.  Cyworld  launched its US version in August,
2006. One year after their US launch, Cyworld had about 250,000 American users.

INTELLECTUAL PROPERTY

We have not filed for any patent and/or  copyright  protection  for our website,
proprietary technologies and/or planned products. Presently we intend to rely on
trade secret  protection and/or  confidentiality  agreements with our employees,
customers,  business  partners and others to protect our  intellectual  property
rights.  Despite certain  precautions  taken by us, it may be possible for third
parties to obtain and use our intellectual property without authorization.  This
risk may be increased due to the lack of any patent and/or copyright protection.
If any of our proprietary rights are  misappropriated or we are forced to defend
our intellectual  property rights, we will have to incur substantial costs. Such
litigation  could result in  substantial  costs and diversion of our  resources,
including  diverting  the time and  effort of our senior  management,  and could
disrupt our business, as well as have a material adverse effect on our business,
prospects,  financial condition and results of operations.  Management will from
time to time determine  whether applying for patent and copyright  protection is
appropriate for us. We have no guarantee that, if filed, any  applications  will
be granted or, if awarded,  whether they will offer us any meaningful protection
from other companies in our business. Furthermore, any patent or copyrights that
we may be  granted  may be held  by a  court  to  infringe  on the  intellectual
property rights of others and subject us to awards for damages.

We cannot be certain that the website and our proprietary  technologies will not
infringe upon patents,  copyrights or other intellectual property rights held by
third  parties.  While we know of no basis  for any  claims  of this  type,  the
existence of and ownership of  intellectual  property can be difficult to verify
and we have not made an exhaustive  search of all patent filings.  Additionally,
most patent applications are kept confidential for twelve to eighteen months, or
longer,  and we would not be able to be aware of potentially  conflicting claims
that they make. We may become subject to legal  proceedings and claims from time
to time relating to the  intellectual  property of others in the ordinary course
of our  business.  If we are found to have  violated the  intellectual  property
rights of others, we may be enjoined from using such intellectual  property, and
we may incur  licensing fees or be forced to develop  alternative  technology or
obtain  other  licenses.  In  addition,  we may incur  substantial  expenses  in
defending  against  these third party  infringement  claims and be diverted from
devoting time to our business and operational  issues,  regardless of the merits
of any such claim.

GOVERNMENT REGULATION

Our business,  the website and our  proprietary  technologies  may be subject to
increasing  regulation of content,  consumer  privacy,  distribution  and online
hosting  and  delivery  in the key  territories  in which we desire  to  conduct
business.  If we do not successfully respond to these regulations,  our business
may suffer. Legislation is continually being introduced that may affect both the
content  of  proprietary   technologies  and  their   distribution  as  well  as
utilization of online game platforms.  For example, data and consumer protection

                                      -4-
<PAGE>

laws in the United States and Europe impose various  restrictions  on web sites.
Those rules vary by territory  although the Internet  recognizes no geographical
boundaries. Any one or more of these factors could harm our business by limiting
the proposed features we plan on incorporating  into the website and proprietary
technologies, by limiting the size of the potential market for our products, and
by requiring costly  additional  differentiation  in the website and proprietary
technologies for different territories to address varying regulations.

INTERNET WEBSITES

We have secured the rights to the Internet domain name WWW.FIREFISH.CO.IN. We do
not have the financial resources to fully deploy and market this website at this
time. We intend to more fully develop and market a fully functional,  e-commerce
website with the proceeds of this offering.  Information on our website is not a
part of this prospectus.

EMPLOYEES

We  have  no  other   employees  other  than  our  sole  officer  and  director,
Harshawardhan Shetty. Upon the successful completion of this offering, we intend
to expand our current  management to retain  skilled  directors,  officers,  and
employees with  experience  relevant to our business  focus. In order to develop
and create our  website,  and the  technology  and  software  needed to meet the
features and goal we have set for the website,  we will need to hire an in house
development  team. We intend to hire these  employees  with the proceeds of this
offering.  We may also seek to rely on third party work for developers and other
personnel to supplement and support the in-house team that we will hire. We plan
to use Indian independent contract developers to address different technologies,
languages  and  cultures  and to provide the broadest  based  expertise  for our
markets.  Management  shall make the  decision as to whether to use  in-house or
third  party  development  resources  based  upon  the  creative  and  technical
challenges of the area of  development.  We may also seek to evaluate any number
of pre-market technologies that would allow Firefish to rapidly develop its main
website  technology  and  accelerate  our time to  market.  If we  believe  such
technologies  would  assist us in  achieving  our  business  plan we may acquire
and/or license such technologies.

ITEM 1A.  RISK FACTORS
----------------------

                           FORWARD LOOKING STATEMENTS

THIS  DOCUMENT   INCLUDES   FORWARD-LOOKING   STATEMENTS,   INCLUDING,   WITHOUT
LIMITATION,  STATEMENTS  RELATING TO  FIREFISH  PLANS,  STRATEGIES,  OBJECTIVES,
EXPECTATIONS,  INTENTIONS  AND  ADEQUACY  OF  RESOURCES.  THESE  FORWARD-LOOKING
STATEMENTS  INVOLVE KNOWN AND UNKNOWN  RISKS,  UNCERTAINTIES,  AND OTHER FACTORS
THAT MAY CAUSE  FIREFISH  ACTUAL  RESULTS,  PERFORMANCE  OR  ACHIEVEMENTS  TO BE
MATERIALLY  DIFFERENT  FROM ANY  FUTURE  RESULTS,  PERFORMANCE  OR  ACHIEVEMENTS
EXPRESSED OR IMPLIED BY THE FORWARD-LOOKING  STATEMENTS.  THESE FACTORS INCLUDE,
AMONG  OTHERS,  THE  FOLLOWING:  ABILITY OF FIREFISH TO  IMPLEMENT  ITS BUSINESS
STRATEGY;  ABILITY TO OBTAIN  ADDITIONAL  FINANCING;  FIREFISH LIMITED OPERATING
HISTORY;  UNKNOWN LIABILITIES  ASSOCIATED WITH FUTURE  ACQUISITIONS;  ABILITY TO
MANAGE GROWTH;  SIGNIFICANT COMPETITION;  ABILITY TO ATTRACT AND RETAIN TALENTED
EMPLOYEES;  AND FUTURE  GOVERNMENT  REGULATIONS;  AND OTHER FACTORS DESCRIBED IN
THIS REGISTRATION  STATEMENT OR IN OTHER OF FIREFISH FILINGS WITH THE SECURITIES
AND EXCHANGE COMMISSION.  FIREFISH IS UNDER NO OBLIGATION, TO PUBLICLY UPDATE OR
REVISE ANY FORWARD-LOOKING  STATEMENTS,  WHETHER AS A RESULT OF NEW INFORMATION,
FUTURE EVENTS OR OTHERWISE.


OUR  ABSENCE OF  OPERATING  HISTORY AND EARLY  DEVELOPMENT  STAGE OF OUR COMPANY
POSSESS  SIGNIFICANT  RISKS TO OUR  ABILITY  TO  GENERATE  REVENUE  AND  OPERATE
SUCCESSFULLY

We have not generated any revenue from the products and services which we intend
to develop and, if  developed,  market.  We expect to generate all of our future
revenues  from the  development  and  marketing  of  on-line  social  networking
services,   anciallary   service   offerings,   sponsorships   and  advertising.

                                      -5-
<PAGE>

Accordingly,  we have no operating  history in  implementing  our business model
upon which an evaluation of the Company and our prospects can be based and it is
difficult or impossible for the Company to predict future results of operations.
Our  prospects  must  be  considered  in  light  of  the  risks,  expenses,  and
difficulties  frequently  encountered  by companies in the early stages of a new
business enterprise, particularly companies in highly competitive markets. Since
the Company is among many that have  entered the social  networking  market,  it
faces  competition.  It also faces many risks  specific to its  business,  which
include those related to  successfully  developing  the website and  proprietary
technology, successfully commercializing the website and proprietary technology,
the need to manage  existing and expanding  operations,  the continuing  need to
raise  additional  capital,  the dependence upon and need to hire key personnel,
and the need to increase  spending to  adequately  market our social  networking
services.  To address  these  risks,  we must,  among other  things,  respond to
competitive  developments,  continue to attract,  retain and motivate  qualified
persons,  and  continue  to upgrade  our  technologies.  We cannot  provide  any
assurances  that we will be successful in addressing  such risks.  The Company's
failure  to do so  could  have  a  material  adverse  effect  on  its  business,
prospects, financial condition and results of operations.

OUR  PLANS  ARE  DEPENDENT  UPON KEY  INDIVIDUALS  AND THE  ABILITY  TO  ATTRACT
QUALIFIED  PERSONNEL  TO BE  SUCCESSFUL

In order to successfully develop the website, the Company will be dependent upon
Harshawardhan Shetty. The loss of the foregoing individual could have a material
adverse  effect upon the Company's  business  prospects and prohibit the Company
from successfully  achieving its goals. Moreover our success continues to depend
to a significant  extent on our ability to identify,  attract,  hire,  train and
retain qualified  professional,  creative,  technical and managerial  personnel.
Competition for such personnel is intense, and there can be no assurance that we
will be successful in identifying,  attracting,  hiring,  training and retaining
such  personnel in the future.  The  competition  for web  developers,  creative
personnel and  technical  directors is  especially  intense  because of the high
demand for such  individuals.  If we are unable to hire,  assimilate  and retain
such qualified  personnel in the future,  such  inability  would have a material
adverse effect on our business,  operating results and financial condition.  The
Company may also depend on Third party contractors and other partners to develop
its  website and  proprietary  technologies  as well as any future  enhancements
thereto,  if  initially  developed.  There can be no  assurance  that we will be
successful in either attracting and retaining qualified  personnel,  or creating
arrangements with such Third parties.  The failure to succeed in these endeavors
will have a material adverse effect on the Company and its ability to consummate
its business plans.

IF THE  WEBSITE  FAILS TO GAIN  MARKET  ACCEPTANCE,  WE MAY NOT HAVE  SUFFICIENT
CAPITAL TO PAY OUR  EXPENSES  AND TO  CONTINUE  TO OPERATE

In the event that the Company  successfully  completes  the  development  of the
website,  our  ultimate  success  will depend on  generating  revenues  from the
advertisement  placements  on the  website  and  sale of  services  through  the
website.  The market for social  networking  services is subject to  continually
changing consumer and industry preferences and the frequent  introduction of new
websites.  As a  result,  the  website  and  proprietary  technologies,  even if
developed,  may not achieve and sustain market acceptance sufficient to generate
revenues to cover our costs and allow us to become  profitable  or even continue
to operate.

WEBSITE DEVELOPMENT SCHEDULES ARE LONG AND FREQUENTLY UNPREDICTABLE,  AND WE MAY
EXPERIENCE  DELAYS IN INTRODUCING  THE WEBSITE,  WHICH MAY ADVERSELY  AFFECT OUR
ABILITY TO CONTINUE OUR OPERATIONS.

We have projected that the development cycle for version 1.0 of our website will
be between 6 months and 1 year. If any  unanticipated  delay affects the release
of version 1.0 of the  website or any  subsequent  versions,  we may not achieve
anticipated  revenues  and  may not  have  the  capital  necessary  to  continue
operations.

                                      -6-
<PAGE>

WE MAY BE DEPENDENT ON THIRD PARTIES TO COMPLETE THE  DEVELOPMENT OF THE WEBSITE
AND  PROPRIETARY  TECHNOLOGIES,  AND ANY INCREASED  COSTS  ASSOCIATED WITH THIRD
PARTY  DEVELOPERS OR ANY DELAY OR  INTERRUPTION IN PRODUCTION  WOULD  NEGATIVELY
AFFECT BOTH OUR ABILITY TO DEVELOP THE WEBSITE AND PROPRIETARY  TECHNOLOGIES AND
OUR ABILITY TO CONTINUE OUR OPERATIONS.

We may need to rely on third parties to complete the  development of portions of
the website and proprietary  technologies.  The costs associated with relying on
third  parties may  increase our  development  costs and  negatively  affect our
ability to operate.  Since we have less  control  over a third party  because we
cannot  control  the  developer's  personnel,   schedule  or  resources  we  may
experience delays in finalizing the website.  In addition aspects of the website
and proprietary technologies may not match our expectations.  If this happens we
could lose  anticipated  revenues  from the website and may not have the capital
necessary to continue our operations.  In addition we may be required to rely on
certain technology that we will license from third parties, including technology
that we integrate and use with our internally  developed  technology.  We cannot
provide  any  assurances  that these  third party  technology  licenses  will be
available to us on commercially reasonable terms. The inability to establish any
of these technology licenses, or the loss of such licenses if established, could
result in delays in completing our website and  proprietary  technologies  until
equivalent  technology  could be identified,  licensed and integrated.  Any such
delays could  materially  adversely affect our business,  operating  results and
financial condition.

WE FACE THE RISKS OF CHANGING CONSUMER AND INDUSTRY  PREFERENCES AND UNCERTAINTY
OF MARKET  ACCEPTANCE OF OUR WEBSITE AND  SERVICES.

Our social networking and ancillary services are new and evolving concepts.  The
level of demand and market acceptance of online tutoring,  social networking and
job placement in general, and of any one website in particular, are subject to a
high degree of  uncertainty.  As consumer  and industry  preferences  and trends
evolve,  there is a high degree of uncertainty about whether users will continue
to value some or all of the key features which we intend to incorporate into the
website.  The failure of the  marketplace  to deem our  features  desirable  may
discourage  use of our  website and limit the ability of the Company to generate
revenues.  Further,  tutoring and job placement  from other  sources,  including
phone tutoring and employment  recruiters,  among others, could erode the growth
of the online tutoring and job placement industries.  Furthermore, it is unclear
whether the  marketplace  will accept a website which combines  tutoring and job
placement  services as this model has not yet been  attempted to the best of our
knowledge.  A decline in the popularity of online  tutoring and job placement in
general or a lack of  marketplace  acceptance  of our model will  likely  have a
materially adverse affect on our business and prospects.

WE OPERATE IN A HIGHLY  COMPETITIVE  INDUSTRY  AND  COMPETE  AGAINST  MANY LARGE
COMPANIES

Many  companies  worldwide  are  dedicated to social  networking  and  ancillary
services  related to social  networking.  We expect more companies to enter both
industries. Our competitors in both industries vary in size from small companies
to very large companies with dominant  market shares and  substantial  financial
resources. The Company's website will be in competition with these companies and
others. Many of our competitors have significantly greater financial,  marketing
and  development  resources  than we have.  As a  result,  we may not be able to
devote  adequate  resources  to develop,  acquire or license  new  technologies,
undertake  extensive marketing  campaigns,  adopt aggressive pricing policies or
adequately  compensate  our  developers  to the same  degree as  certain  of our
competitors.

As the  social  networking  and  ancillary  industries  in many of our  proposed
markets  are  relatively  new  and  rapidly  evolving,  our  current  or  future
competitors  may  compete  more  successfully  as  the  industry   matures.   In
particular,  any of our  competitors  may offer  products and services that have
significant  performance,  price,  creativity  and/or other  advantages over our
website and technologies.  These products and services may significantly  affect
the demand for our  services,  assuming  we are  successful  in  developing  our
website.  In addition,  any of our current or future competitors may be acquired
by, receive  investments from or enter into other strategic  relationships  with
larger,  longer-established  and better-financed  companies and therefore obtain
significantly   greater  financial,   marketing  and  technology  licensing  and

                                      -7-
<PAGE>

development  resources than we have. If we are unable to compete  effectively in
our  principal  markets,  our  business,  financial  condition  and  results  of
operations could be materially and adversely affected.

OUR MANAGEMENT HAS NO EXPERIENCE IN OUR RELATIVELY NEW INDUSTRY,  WHICH MAY MAKE
IT DIFFICULT FOR YOU TO EVALUATE OUR BUSINESS PROSPECTS

Our senior  management  and  employees do not have any direct  experience in the
social networking and ancillary businesses.  There can be no assurance that such
employees  will be  successful  in working  together  to develop the website and
proprietary  technologies.  In addition,  the social  networking  and  ancillary
industries  are  relatively  new.  Only  a  limited  number  of  companies  have
successfully  commercialized  such services on an international  scale. You must
consider our business  prospects in light of the risks and  difficulties we will
encounter in the future in a new and rapidly  evolving  industry.  We may not be
able  to  successfully  address  these  risks  and  difficulties,   which  could
materially harm our proposed business prospects, financial condition and results
of operations.

UNDETECTED   PROGRAMMING   ERRORS  OR  FLAWS  IN  OUR  WEBSITE  AND  PROPRIETARY
TECHNOLOGIES  COULD HARM OUR  REPUTATION  OR DECREASE  MARKET  ACCEPTANCE OF THE
WEBSITE AND SERVICES  OFFERED,  WHICH WOULD  MATERIALLY AND ADVERSELY AFFECT OUR
BUSINESS  PROSPECTS,  REPUTATION,  FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The website and  proprietary  technologies  may  contain  programming  errors or
flaws,  which may become  apparent  only after its  release.  In  addition,  the
website and proprietary technologies may be developed using programs and engines
developed  by and/or  licensed  from  third  party  vendors,  which may  include
programming  errors or flaws over which we have no control.  If our users have a
negative experience with the website and proprietary  technologies related to or
caused by undetected  programming  errors or flaws, they may be less inclined to
continue  or resume use of our  services  or  recommend  our  services  to other
potential  users.  This could  materially  and  adversely  affect our  business,
financial condition and results of operations.

UNEXPECTED  NETWORK  INTERRUPTIONS,  SECURITY BREACHES OR COMPUTER VIRUS ATTACKS
COULD HARM OUR BUSINESS

Should the website and proprietary  technologies be successfully developed,  the
Company will be required to develop, and maintain a substantial computer network
infrastructure.  Any failure to maintain satisfactory performance,  reliability,
security and availability of such network infrastructure,  whether maintained by
us or by third parties, may cause significant harm to our ability to attract and
maintain users for our services. Major risks relating to any such future network
infrastructure include:

     o    any  breakdowns  or  system  failures,  including  from  fire,  flood,
          earthquake,   typhoon  or  other  natural  disasters,  power  loss  or
          telecommunications  failure,  resulting in a sustained shutdown of all
          or a material portion of our servers; and

     o    any security  breach caused by hacking,  loss or corruption of data or
          malfunctions of software,  hardware or other computer  equipment,  and
          the inadvertent transmission of computer viruses.

Any of the foregoing factors could reduce a future users' satisfaction, harm our
business  and  reputation,  have a  material  adverse  effect  on our  financial
condition and results of operations.

OUR LACK OF PATENT AND/OR  COPYRIGHT  PROTECTION AND ANY UNAUTHORIZED USE OF THE
WEBSITE AND/OR PROPRIETARY  TECHNOLOGIES BY THIRD PARTIES,  MAY ADVERSELY AFFECT
OUR BUSINESS

We have not filed for any patent and/or  copyright  protection  for our website,
planned proprietary technologies and/or planned products. Presently we intend to
rely on trade  secret  protection  and/or  confidentiality  agreements  with our
employees,  customers,  business partners and others to protect our intellectual

                                      -8-
<PAGE>

property rights. Despite certain precautions taken by us, it may be possible for
third parties to obtain and use our intellectual property without authorization.
This  risk may be  increased  due to the  lack of any  patent  and/or  copyright
protection.  If any of our  proprietary  rights  are  misappropriated  or we are
forced  to  defend  our  intellectual  property  rights,  we will  have to incur
substantial  costs.  Such  litigation  could  result  in  substantial  costs and
diversion  of our  resources,  including  diverting  the time and  effort of our
senior  management,  and could disrupt our business,  as well as have a material
adverse effect on our business,  prospects,  financial  condition and results of
operations.  Management  will from time to time determine  whether  applying for
patent and  copyright  protection  is  appropriate  for us. We have no guarantee
that, if filed,  any applications  will be granted or, if awarded,  whether they
will offer us any meaningful  protection  from other  companies in our business.
Furthermore,  any patent or  copyrights  that we may be granted may be held by a
court to infringe on the  intellectual  property rights of others and subject us
to awards for damages.

WE MAY BE SUBJECT TO CLAIMS WITH  RESPECT TO THE  INFRINGEMENT  OF  INTELLECTUAL
PROPERTY RIGHTS OF OTHERS, WHICH COULD RESULT IN SUBSTANTIAL COSTS AND DIVERSION
OF OUR FINANCIAL AND MANAGEMENT RESOURCES

We cannot be certain  that the website  and  proprietary  technologies  will not
infringe upon patents,  copyrights or other intellectual property rights held by
third  parties.  While we know of no basis  for any  claims  of this  type,  the
existence of and ownership of  intellectual  property can be difficult to verify
and we have not made an exhaustive  search of all patent filings.  Additionally,
most patent applications are kept confidential for twelve to eighteen months, or
longer,  and we would not be able to be aware of potentially  conflicting claims
that they make. We may become subject to legal  proceedings and claims from time
to time relating to the  intellectual  property of others in the ordinary course
of our  business.  If we are found to have  violated the  intellectual  property
rights of others, we may be enjoined from using such intellectual  property, and
we may incur  licensing fees or be forced to develop  alternative  technology or
obtain  other  licenses.  In  addition,  we may incur  substantial  expenses  in
defending  against  these third party  infringement  claims and be diverted from
devoting time to our business and operational  issues,  regardless of the merits
of any such claim.  Successful  infringement or licensing  claims against us may
result in substantial monetary damages, which may materially disrupt the conduct
of our business and have a material adverse effect on our reputation,  business,
financial condition and results of operations.

OUR BUSINESSES MAY BE ADVERSELY AFFECTED BY DEVELOPMENTS IN THE INDIAN ECONOMY.

Even if the website and proprietary  technologies are successfully developed and
obtain  market  acceptance,  of which  there  can be no  assurance,  our  future
performance  will  depend in large part on the  future  economic  conditions  in
India. Accordingly, our business, financial condition, results of operations and
prospects  are  subject  to  the  economic,   political,  legal  and  regulatory
conditions  and  developments  in India.  Any decline in the general  economy of
India or concern about an imminent  decline could delay decisions by prospective
customers to make initial  evaluations  of, or purchases of, our  products.  Any
reduction  of or  delays  in  expenditures  would  harm  our  business.  Adverse
developments  in the Indian  markets may have an adverse effect on the number of
our subscribers and results of operations,  which could have a material  adverse
effect on our business.

BECAUSE OUR WEBSITE,  PRODUCTS AND SERVICES HAVE NOT YET BEEN CREATED WE HAVE NO
NAME  RECOGNITION,  WHICH MAY PREVENT US FROM  GENERATING  REVENUES,  WHICH WILL
REDUCE THE VALUE OF YOUR INVESTMENT.

Because we are a new company  with new products  and we have not  conducted  any
significant advertising, there is little or no recognition of the Firefish brand
name.  However,  substantially all of the company's future revenues are expected
to be derived from our website.  Accordingly,  broad  acceptance by customers of
the Company's website, services and proprietary technologies are critical to the
Company's future success. Because our lack of name recognition,  potential users
of our products or joint venture partners may purchase  products other than ours
that have  brand  recognition  in the  market  and we may be unable to  generate
sufficient  revenues to meet our expenses or meet our business plan  objectives,
which will reduce the value of your investment.

                                      -9-
<PAGE>

IF WE ARE  UNABLE  SUCCESSFULLY  TO  MANAGE  GROWTH,  OUR  OPERATIONS  COULD  BE
ADVERSELY AFFECTED.

Our  progress is expected to require  the full  utilization  of our  management,
financial and other  resources,  which to date has occurred with limited working
capital.  Our ability to manage growth effectively will depend on our ability to
raise funds,  to improve and expand  operations,  including  our  financial  and
management   information  systems,  and  to  recruit,  train  and  manage  sales
personnel.  There can be no absolute  assurance that  management will be able to
manage growth effectively.

If we do not  properly  manage the  growth of our  business,  we may  experience
significant  strains on our management  and  operations  and  disruptions in our
business. Various risks arise when companies and industries grow quickly. If our
business or industry grows too quickly, our ability to meet customer demand in a
timely  and  efficient  manner  could  be  challenged.  We may  also  experience
development  or production  delays as we seek to meet  increased  demand for our
products.  Our  failure to properly  manage the growth  that we or our  industry
might experience could negatively impact our ability to execute on our operating
plan and,  accordingly,  could have an adverse impact on our business,  our cash
flow and results of operations, and our reputation with our current or potential
customers.

OUR FUTURE GROWTH IS LARGELY DEPENDENT UPON OUR ABILITY TO DEVELOP  TECHNOLOGIES
THAT ACHIEVE MARKET ACCEPTANCE WITH ACCEPTABLE MARGINS.

Our future  growth rate depends upon a number of factors,  including our ability
to: identify emerging  technological  trends in our target end-markets;  develop
and  maintain   competitive   products;   create  our  website  and  proprietary
technologies with innovative features that differentiate our products from those
of our  competitors;  and  develop,  manufacture  and bring  products  to market
quickly and cost-effectively. Our ability to develop the website and proprietary
technologies will require substantial  technological innovation and requires the
investment of significant  resources.  These development efforts may not lead to
the development of the website and/or proprietary technologies on a timely basis
or that meet the needs of our customers as fully as  competitive  offerings.  In
addition, the markets for our products may not develop or grow as we anticipate.
The failure of our products to gain market acceptance or their  obsolescence due
to more  attractive  offerings by  competitors  could  significantly  reduce our
revenues and adversely affect our business, operations and financial results.

WE WILL BE DEPENDENT UPON ADVERTISING REVENUE AS THE INITIAL SOURCE OUR REVENUE.

We expect that  advertising  revenue will be a significant  source of revenue in
the  foreseeable  future,  although we intend to reduce our  dependence on it by
attempting to develop ancillary business offerings to our core social networking
services.  Advertising  contracts are often short-term  and/or terminable by the
advertiser at any time with little  notice.  Thus, we have no assurance  that we
will be able to obtain,  and if  obtained,  retain  advertising  contracts.  Our
ability to generate  advertising  revenue  will,  in addition to the  successful
completion  of our  website  and  proprietary  technologies,  depend on  several
factors, including:

     The continued development of the Internet as an advertising medium;

     The pricing of advertising on other Internet sites;

     The amount of traffic;

     Pricing pressures, delays and new product launches;

     Our  ability  to  achieve,   demonstrate   and  maintain   attractive  user
     demographics;

     Our ability to develop and retain a skilled advertising sales force.

                                      -10-
<PAGE>

WE  MAY  INCUR  SUBSTANTIAL  UNANTICIPATED  COSTS  RELATED  TO OUR  WEBSITE  AND
PROPRIETARY TECHNOLOGIES

Due to changes in technology, new product announcements,  competitive pressures,
system  design  and/or  other  specifications  we may be  required to change the
current plans for our website and proprietary technologies. Therefore, we cannot
provide any  assurances  that the website and  proprietary  technologies  can be
completed  within our  projections.  In case of budget  over-runs and additional
expansions,  we may choose to finance  such  capital  expenditures  through  the
issuance of additional equity or debt securities, by obtaining a credit facility
or by some other  financing  mechanism.  If we choose to seek financing for such
expenditures,  we cannot  provide any  assurances  that such  financing  will be
available  on  terms  reasonably  acceptable  to  us  or at  all.

ANY CAPACITY  CONSTRAINTS OR SYSTEM  DISRUPTIONS  COULD HAVE A MATERIAL  ADVERSE
EFFECT

Our   business   will  rely   significantly   on   Internet   technologies   and
infrastructure. Therefore, the performance and reliability of our Internet sites
and network infrastructure will be critical to our ability to attract and retain
users,  advertisers,  merchants  and  strategic  partners.  Any system  error or
failure,  or a sudden and  significant  increase in  traffic,  may result in the
unavailability  of sites and  significantly  delay response  times.  Individual,
sustained  or  repeated  occurrences  could  result  in a loss of  potential  or
existing  users,  advertisers or strategic  partners.  In addition,  because our
advertising  revenue  is  expected  to be  directly  related  to the  number  of
advertisements it delivers to users, system interruptions or delays would reduce
the number of impressions  delivered and thereby reduce its revenue. Our systems
and operations  will be vulnerable to interruption or malfunction due to certain
events  beyond our  control,  including  natural  disasters,  telecommunications
failures  and  computer  hacking.  We will also rely on Web  browsers and online
service  providers  to provide  Internet  access to its  sites.  There can be no
assurance  that we will be able to expand  its  network  infrastructure,  either
itself or through use of third-party hosting systems or service providers,  on a
timely  basis  sufficient  to meet demand.  We may also have to build  redundant
facilities  or systems,  produce a formal  disaster  recovery  plan and possibly
obtain sufficient business interruption  insurance to compensate for losses that
may occur.  Any  interruption to its systems or operations could have a material
adverse  effect  on  company's   business  and  its  ability  to  retain  users,
advertisers  and strategic  partners.  Currently,  the Company does not have the
above-stated  plans in place.

NATURAL DISASTERS CAN AFFECT OUR BUSINESS IN A NEGATIVE MANNER

The Company's operations and services depend on the extent to which its computer
equipment and the computer  equipment of its  third-party  network  providers is
protected against damage from fire, earthquakes,  power loss, telecommunications
failures, and similar events.

Despite  precautions taken by the Company and its third-party network providers,
over which it has no control, a natural disaster or other unanticipated problems
at its headquarters or a third-party  provider could cause  interruptions in the
services that it provides.  If disruptions  occur, the Company may have no means
of  replacing  these  network  elements on a timely basis or at all. The Company
does not currently  maintain  fully  redundant or back-up  Internet  services or
backbone  facilities or other fully redundant  computing and  telecommunications
facilities.  Any  accident,  incident,  system  failure,  or  discontinuance  of
operations   involving  our  network  or  a  third-party   network  that  causes
interruptions  in our  operations  could have a material  adverse  effect on its
ability to provide  services to its  customers  and, in turn,  on its  business,
financial condition, and results of operations.

OUR BUSINESS WILL BE DEPENDENT UPON BROADBAND CARRIERS

The  Company  will rely on  broadband  providers  to  provide  high  speed  data
communications  capacity to our customer. The Company may experience disruptions
or capacity constraints in these Broadband services.  If disruptions or capacity
constraints occur, the Company may have no means of replacing these services, on
a timely  basis or at all.  In  addition,  broadband  access  may be  limited or
unavailable in certain areas, thereby reducing our potential market.

                                      -11-
<PAGE>

RISKS OF INTERNATIONAL OPERATIONS

The  Company  intends to develop  and market its  products  in India.  India has
technology and online industries that are less well developed than in the United
States.

There are certain risks  inherent in doing  business in  international  markets,
which apply to India, such as the following:

     Uncertainty of product acceptance by different cultures;

     Unforeseen changes in regulatory requirements;

     Difficulties in staffing and managing multinational operations;

     State-imposed restrictions on the repatriation of funds;

     Currency fluctuations;

     Difficulties  in finding  appropriate  foreign  licensees or joint  venture
     partners;

     Potentially adverse tax consequences;

     Less stringent and/or narrower intellectual property protection.

There is a risk that these  factors  will have an adverse  effect on our ability
successfully  to operate  internationally  and on our results of operations  and
financial condition.

ACQUISITION  AND INVESTMENT  STRATEGY MAY NOT BE SUCCESSFUL AND COULD  ADVERSELY
AFFECT ITS BUSINESS

In the future,  the Company may acquire  additional  products,  technologies  or
businesses,  or  enter  into  joint  venture  arrangements  for the  purpose  of
complementing  or  expanding  our business or we may make  investments  in a new
unrelated  businesses,  products,  services  or  technologies.  There  can be no
assurance  that it will be able to identify  suitable  acquisition or investment
candidates.  Even if it  does  identify  suitable  candidates,  there  can be no
assurance  that it will be able to make  such  acquisitions  or  investments  on
reasonable commercial terms or successfully  assimilate  personnel,  operations,
products,  services or technologies into its operations.  This could disrupt its
ongoing business, distract the management and employees,  increase its expenses,
including  amortization  of goodwill,  and materially  and adversely  affect its
financial  condition and results of operations.  Furthermore,  the incurrence or
issuance of debt or equity  securities  may be attributed to the Company to fund
any future acquisitions.

THE OWNERSHIP BY THE  COMPANY'S  OFFICERS AND DIRECTORS OF A LARGE AMOUNT OF OUR
COMMON STOCK MAY LIMIT  MINORITY  SHAREHOLDERS'  ABILITY TO INFLUENCE  CORPORATE
AFFAIRS.

Our officers and  directors and their  affiliates  currently own an aggregate of
6,666,666  shares.  Assuming  that no options and  warrants  are  exercised  the
Company would have  outstanding  9,822,221 shares of common stock. In such event
our officers and  directors  would own  approximately  67.9% of our  outstanding
common stock and be in a position to significantly  affect all matters requiring
shareholder approval,  including the election of directors. The interests of our
officers and directors may differ from the interests of other  shareholders with
respect to the issuance of shares,  business transactions with or sales to other
companies, selection of officers and directors and other business decisions. The
minority  shareholders  would have no way of overriding  their  decisions.  This
level of  control  may also have an adverse  impact on the  market  value of our
shares  because  they may  institute  or  undertake  transactions,  policies  or
programs that result in losses, may not take steps to increase our visibility in
the  financial  community  and/ or may sell  sufficient  numbers  of  shares  to
significantly decrease our price per share.

                                      -12-
<PAGE>

AS A PUBLIC COMPANY, WE WILL INCUR SUBSTANTIAL EXPENSES.

If we are able to have our shares quoted on the Over the Counter Bulletin Board,
we will then become subject to the information and reporting requirements of the
U.S.  securities  laws. The U.S.  securities  laws require,  among other things,
review,  audit,  and  public  reporting  of  our  financial  results,   business
activities,  and other  matters.  Recent SEC  regulation,  including  regulation
enacted as a result of the  Sarbanes-Oxley  Act of 2002, has also  substantially
increased  the  accounting,  legal,  and other  costs  related to  becoming  and
remaining an SEC reporting company.  If we do not have current information about
our  company  available  to  market  makers,  they will not be able to trade our
stock.  The public  company  costs of preparing  and filing annual and quarterly
reports,  and other  information with the SEC and furnishing  audited reports to
stockholders, will cause our expenses to be higher than they would be if we were
privately-held. These increased costs may be material and may include the hiring
of  additional  employees  and/or  the  retention  of  additional  advisors  and
professionals.  Our  failure to comply with the  federal  securities  laws could
result in private or  governmental  legal action  against us and/or our officers
and  directors,  which  could  have a  detrimental  effect on our  business  and
finances,  the value of our stock,  and the  ability of  stockholders  to resell
their stock.

WE MAY BE EXPOSED TO POTENTIAL RISKS RESULTING FROM NEW  REQUIREMENTS  UNDER THE
SARBANES-OXLEY  ACT OF 2002.

In addition  to the costs of  compliance  with  having our Shares  listed on the
OTCBB, there are substantial  penalties that could be imposed upon us if we fail
to  comply  with  all of  regulatory  requirements.  In  particular,  under  the
Sarbanes-Oxley  Act of 2002 we may be required  to include in our annual  report
our  assessment  of the  effectiveness  of our internal  control over  financial
reporting  as of the  end of  our  fiscal  year.  Furthermore,  our  independent
registered  public  accounting  firm may be  required  to attest to whether  our
assessment of the effectiveness of our internal control over financial reporting
is fairly stated in all material  respects and  separately  report on whether it
believes  we have  maintained,  in all  material  respects,  effective  internal
control over  financial  reporting.  We have not yet completed our assessment of
the effectiveness of our internal control over financial reporting. We expect to
incur  additional  expenses and  diversion of  management's  time as a result of
performing the system and process evaluation,  testing and remediation  required
in order to comply with the  management  certification  and auditor  attestation
requirements.

IF A MARKET FOR OUR SHARES DOES NOT DEVELOP,  SHAREHOLDERS MAY BE UNABLE TO SELL
THEIR SHARES.

A market for our shares may never  develop.  We intend to contact an  authorized
OTC Bulletin  Board  market-maker  for  sponsorship of our securities on the OTC
Bulletin Board,  upon the raising of additional funds.  However,  our shares may
never be traded on the bulletin  board,  or, if traded,  a public market may not
materialize.  If our shares are not traded on the bulletin  board or if a public
market for our shares does not develop,  shareholders may not be able to re-sell
the  shares of our  shares  that they have  purchased  and may lose all of their
investment.

BECAUSE WE DO NOT EXPECT TO PAY DIVIDENDS FOR THE FORESEEABLE FUTURE.

We have  never  declared  or paid any cash  dividends  on our Common  Stock.  We
currently intend to retain future earnings,  if any, to finance the expansion of
our business. As a result, we do not anticipate paying any cash dividends in the
foreseeable  future.  Our  payment  of  any  future  dividends  will  be at  the
discretion of our board of directors after taking into account various  factors,
including but not limited to our financial  condition,  operating results,  cash
needs,  growth  plans and the terms of any  credit  agreements  that we may be a
party to at the time.

BECAUSE WE WILL BE SUBJECT TO THE "PENNY  STOCK"  RULES IF THE SHARES ARE QUOTED
ON THE  OVER-THE-COUNTER  BULLETIN BOARD,  THE LEVEL OF TRADING  ACTIVITY IN THE
SHARES MAY BE REDUCED.

Broker-dealer  practices in connection  with  transactions in "penny stocks" are
regulated  by  penny  stock  rules  adopted  by  the   Securities  and  Exchange
Commission.  Penny stocks  generally are equity  securities with a price of less

                                      -13-
<PAGE>

than  $5.00  (other  than  securities  registered  on some  national  securities
exchanges or quoted on FINRA).  The penny stock rules  require a  broker-dealer,
prior to a transaction in a penny stock not otherwise  exempt from the rules, to
deliver a standardized risk disclosure document that provides  information about
penny  stocks and the nature and level of risks in the penny stock  market.  The
broker-dealer  also  must  provide  the  customer  with  current  bid and  offer
quotations for the penny stock,  the compensation of the  broker-dealer  and its
salesperson in the  transaction,  and, if the  broker-dealer  is the sole market
maker,  the  broker-dealer  must  disclose  this  fact  and the  broker-dealer's
presumed  control over the market,  and monthly account  statements  showing the
market value of each penny stock held in the  customer's  account.  In addition,
broker-dealers  who sell  these  securities  to persons  other than  established
customers and "accredited  investors" must make a special written  determination
that the penny stock is a suitable  investment for the purchaser and receive the
purchaser's   written   agreement  to  the  transaction.   Consequently,   these
requirements may have the effect of reducing the level of trading  activity,  if
any, in the  secondary  market for a security  subject to the penny stock rules,
and shareholders may find it difficult to sell their shares.

ANY  TRADING  MARKET  THAT MAY  DEVELOP  MAY BE  RESTRICTED  BY  VIRTUE OF STATE
SECURITIES "BLUE SKY" LAWS TO THE EXTENT THEY PROHIBIT TRADING ABSENT COMPLIANCE
WITH INDIVIDUAL STATE LAWS.

These  restrictions  may make it difficult or impossible to sell Shares in those
states.  There is no public market for the Shares, and there can be no assurance
that any public market will develop in the foreseeable  future.  Transfer of the
Shares may also be restricted  under the  securities  or securities  regulations
laws promulgated by various states and foreign jurisdictions,  commonly referred
to as "BLUE SKY" laws.  Absent  compliance with such individual  state laws, the
Shares  may  not  be  traded  in  such  jurisdictions.  Because  the  securities
registered  hereunder  have not been  registered for resale under the "BLUE SKY"
laws of any state, the holders of such shares and persons who desire to purchase
them in any  trading  market that might  develop in the future,  should be aware
that there may be significant state "BLUE SKY" law restrictions upon the ability
of  investors  to  sell  the  securities  and  of  purchasers  to  purchase  the
securities.  These restrictions prohibit the secondary trading of the Shares. We
may not be able to qualify  securities  for  resale in states  that do not offer
manual  exemptions and require shares to be qualified  before they can be resold
by our  shareholders.  Accordingly,  shareholders  should consider the secondary
market for our securities to be a limited one.

OUR  ARTICLES OF  INCORPORATION  PROVIDE  FOR  INDEMNIFICATION  OF OFFICERS  AND
DIRECTORS AT OUR EXPENSE AND LIMIT THEIR LIABILITY,  WHICH MAY RESULT IN A MAJOR
COST  TO US AND  HURT  THE  INTERESTS  OF  OUR  SHAREHOLDERS  BECAUSE  CORPORATE
RESOURCES MAY BE EXPENDED FOR THE BENEFIT OF OFFICERS AND/OR DIRECTORS.

Our  articles  of  incorporation  and  applicable  Nevada  law  provide  for the
indemnification of our directors, officers, employees, and agents, under certain
circumstances,  against  attorney's fees and other expenses  incurred by them in
any litigation to which they become a party arising from their  association with
or activities on our behalf.  We will also bear the expenses of such  litigation
for any of our directors,  officers,  employees,  or agents,  upon such person's
promise to repay us,  therefore  if it is  ultimately  determined  that any such
person shall not have been  entitled to  indemnification.  This  indemnification
policy could result in substantial  expenditures  by us, which we will be unable
to recoup.

We have been  advised  that,  in the  opinion  of the SEC,  indemnification  for
liabilities  arising under federal  securities  laws is against public policy as
expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the
event that a claim for indemnification against these types of liabilities, other
than the  payment by us of expenses  incurred or paid by a director,  officer or
controlling person in the successful defense of any action,  suit or proceeding,
is asserted by a director,  officer or controlling person in connection with the
securities being registered,  we will (unless in the opinion of our counsel, the
matter  has  been  settled  by  controlling  precedent)  submit  to a  court  of
appropriate jurisdiction,  the question whether indemnification by us is against
public  policy as  expressed in the  Securities  Act and will be governed by the
final  adjudication of such issue.  The legal process relating to this matter if
it were to occur is  likely to be very  costly  and may  result in us  receiving
negative  publicity,  either of which factors is are likely to materially reduce
the market and price for our shares, if such a market ever develops.

                                      -14-
<PAGE>

IF A MARKET  DEVELOPS FOR OUR SHARES,  SALES OF OUR SHARES RELYING UPON RULE 144
MAY DEPRESS PRICES IN THAT MARKET BY A MATERIAL AMOUNT.

All of the  currently  outstanding  shares of our Common  Stock are  "RESTRICTED
SECURITIES"  within the meaning of Rule 144 under the Securities Act of 1933, as
amended.  As restricted  shares,  these shares may be resold only pursuant to an
effective  registration statement or under the requirements of Rule 144 or other
applicable  exemptions  from  registration  under the Act and as required  under
applicable state securities laws. Rule 144 provides in essence that a person who
has held  restricted  securities  for a  prescribed  period may,  under  certain
conditions,  sell every three  months,  in brokerage  transactions,  a number of
shares that does not exceed 1.0% of a company's  outstanding  Common Stock.  The
alternative  average  weekly trading volume during the four calendar weeks prior
to the sale is not  available to our  shareholders  being that the OTCBB (if and
when listed thereon) is not an "AUTOMATED  QUOTATION  system" and,  accordingly,
market based volume  limitations  are not available for  securities  quoted only
over the OTCBB.  As a result of revisions to Rule 144 which became  effective on
or  about  April  29,  1997,  there  is no limit  on the  amount  of  restricted
securities that may be sold by a non-affiliate  (i.e., a stockholder who has not
been an officer,  director or control person for at least 90  consecutive  days)
after the restricted  securities have been held by the owner for a period of two
years. Presently shares of restricted Common Stock held by non-affiliates of the
Company  may be sold,  subject  to  compliance  with Rule 144 six  months  after
issuance.  Sales  under Rule 144 or under any other  exemption  from the Act, if
available,  or pursuant  to  registration  of shares of Common  Stock of present
stockholders, may have a depressive effect upon the price of the Common Stock in
any market that may develop. We cannot predict whether the proposed rule will be
adopted,  and if  adopted,  what its  final  provisions  will be and how it will
affect our securities.

ITEM 1B. UNRESOLVED STAFF COMMENTS
----------------------------------

Not Applicable.

ITEM 2.  PROPERTIES
-------------------

We do not own any  property,  real  or  otherwise.  Our  principal  offices  are
currently  located at 533 47th Road, 2nd Floor,  Long Island City, NY, 11101. We
occupy this office, which is leased by an associate of Harshawardhan  Shetty, on
a rent free basis.  Upon  successful  completion  of this  offering we intend to
secure our own space.

We do not have any investments or interests in any real estate. Our company does
not invest in real estate  mortgages,  nor does it invest in  securities  of, or
interests in, persons primarily engaged in real estate activities.

ITEM 3.  LEGAL PROCEEDINGS
--------------------------

LEGAL PROCEEDINGS

We are not a party to any  pending  legal  proceedings,  nor are we aware of any
governmental authority contemplating any legal proceeding against us.


ITEM 4.  REMOVED AND RESERVED.
------------------------------

                                      -15-
<PAGE>

                                     PART II


ITEM 5. MARKET FOR REGISTRANT'S  COMMON EQUITY,  RELATED STOCKHOLDER MATTERS AND
ISSUER PURCHASES OF EQUITY SECURITIES
--------------------------------------------------------------------------------

MARKET INFORMATION

There is no public trading market for the common stock.

HOLDERS

There are  approximately  40 holders of record of Firefish's  common stock as of
March 31, 2010.

TRANSFER AGENT

Our transfer agent is Pacific Stock Transfer of 500 E. Warm Springs Road,  Suite
240, Las Vegas, NV 89119.

DIVIDEND POLICY

Holders of Firefish's common stock are entitled to receive such dividends as may
be declared by the Company's board of directors. The Company has not declared or
paid  any  dividends  on the  Company's  common  shares  and it does not plan on
declaring any dividends in the near future. The Company currently intends to use
all available funds to finance the operation and expansion of its business.

RECENT SALES OF UNREGISTERED SECURITIES

Since our  inception  in April 2008,  the  Registrant  has issued the  following
shares of Common Stock,  Common Stock purchase  Warrants and Options to purchase
our Common Stock:

On April 30,  2008 the  Company  issued  6,666,666  shares  of  Common  Stock to
Harshawardhan Shetty for an aggregate purchase price of $6,667.

On June 30,  2008 the  Company  issued  3,155,555  shares of  Common  Stock in a
private  placement  for an  aggregate  purchase  price of  $160,000 or $0.05 per
share.

On June 30, 2008 the Company issued Warrants to purchase an additional 1,000,000
shares of Common  Stock  exercisable  at $.45 per share to Genesis  Venture Fund
India I, LP for an aggregate purchase price of $10,000.00.

All of the above  offerings  and sales were  deemed to be exempt  under  Section
3(b),  4(2) and/or rule 506 of  Regulation D of the  Securities  Act of 1933, as
amended.  No  advertising or general  solicitation  was employed in offering the
securities.  The offerings  and sales were made to a limited  number of persons,
all of whom were accredited  investors,  business associates of the Company and/
or its  executive  officers or  directors,  and transfer was  restricted  by the
Company in accordance  with the  requirements  of the Securities Act of 1933. In
addition  to  representations  by the  above-referenced  persons,  we have  made
independent determinations that all of the above-referenced persons were capable
of analyzing the merits and risks of their investment,  and that they understood
the  speculative  nature  of their  investment.  No  underwriting  discounts  or
commissions were paid in connection with the sale of such securities.

ITEM 6.  SELECTED FINANCIAL DATA
--------------------------------

Not applicable.

                                      -16-
<PAGE>

ITEM 7. MANAGEMENT'S  DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS
--------------------------------------------------------------------------------

THE  FOLLOWING  DISCUSSION  SHOULD  BE READ IN  CONJUNCTION  WITH OUR  UNAUDITED
FINANCIAL  STATEMENTS AND NOTES THERETO INCLUDED HEREIN. IN CONNECTION WITH, AND
BECAUSE WE DESIRE TO TAKE  ADVANTAGE  OF, THE "SAFE  HARBOR"  PROVISIONS  OF THE
PRIVATE  SECURITIES  LITIGATION REFORM ACT OF 1995, WE CAUTION READERS REGARDING
CERTAIN FORWARD LOOKING STATEMENTS IN THE FOLLOWING  DISCUSSION AND ELSEWHERE IN
THIS REPORT AND IN ANY OTHER STATEMENT MADE BY, OR ON OUR BEHALF, WHETHER OR NOT
IN FUTURE FILINGS WITH THE SECURITIES AND EXCHANGE  COMMISSION.  FORWARD-LOOKING
STATEMENTS ARE STATEMENTS NOT BASED ON HISTORICAL  INFORMATION  AND WHICH RELATE
TO FUTURE  OPERATIONS,  STRATEGIES,  FINANCIAL  RESULTS  OR OTHER  DEVELOPMENTS.
FORWARD LOOKING  STATEMENTS ARE NECESSARILY BASED UPON ESTIMATES AND ASSUMPTIONS
THAT ARE INHERENTLY  SUBJECT TO SIGNIFICANT  BUSINESS,  ECONOMIC AND COMPETITIVE
UNCERTAINTIES AND  CONTINGENCIES,  MANY OF WHICH ARE BEYOND OUR CONTROL AND MANY
OF WHICH,  WITH  RESPECT TO FUTURE  BUSINESS  DECISIONS,  ARE SUBJECT TO CHANGE.
THESE  UNCERTAINTIES AND CONTINGENCIES CAN AFFECT ACTUAL RESULTS AND COULD CAUSE
ACTUAL RESULTS TO DIFFER  MATERIALLY FROM THOSE EXPRESSED IN ANY FORWARD LOOKING
STATEMENTS  MADE BY, OR ON OUR BEHALF.  WE  DISCLAIM  ANY  OBLIGATION  TO UPDATE
FORWARD-LOOKING STATEMENTS.

THE  INDEPENDENT  REGISTERED  PUBLIC  ACCOUNTING  FIRM'S REPORT ON THE COMPANY'S
FINANCIAL  STATEMENTS  AS OF MARCH  31,  2010,  AND FOR EACH OF THE YEARS IN THE
TWO-YEAR PERIOD THEN ENDED,  INCLUDES A "GOING CONCERN"  EXPLANATORY  PARAGRAPH,
THAT DESCRIBES  SUBSTANTIAL  DOUBT ABOUT THE COMPANY'S  ABILITY TO CONTINUE AS A
GOING CONCERN.

PLAN OF OPERATIONS

We were incorporated in Nevada in April 2008. We are a development stage company
and have had limited business operations.  For the period from inception through
March 31, 2010, we have  concentrated  our efforts on developing a business plan
which is designed to allow us to create our website and proprietary technologies
for use on our  website.  Those  activities  included,  but were not limited to,
securing  initial  capital in order to fund the development of the pilot version
of  our  website,   developing  our  business  plan,  and  other   pre-marketing
activities.

We will need substantial  additional capital to support our proposed operations.
We have had only minimal revenues.  We have NO committed source for any funds as
of date here. No  representation  is made that any funds will be available  when
needed.  In the event funds cannot be raised when needed,  we may not be able to
carry out our  business  plan,  may never  achieve  revenue,  and could  fail in
business as a result of these uncertainties.

RESULTS OF OPERATIONS

FOR THE YEAR ENDED MARCH 31, 2010 COMPARED TO THE YEAR ENDED MARCH 31, 2009

During the year ended March 31, 2010 we recognized  revenues of $42,787 from our
operational  activities which included consulting  engagements under contractual
agreements  during its development stage that may not be directly related to the
projected  on-going  business  of the  Company.  During the year ended March 31,
2009, we recognized $9,000 in revenue from these activities.

During the year ended March 31, 2010, we incurred an operational loss of $98,437
compared to an operational loss of $65,968 during the year ended March 31, 2009.
During the year ended March 31, 2010, we incurred  total  operating  expenses of
$141,224  compared to $74,968 during the year ended March 31, 2009. The increase
of $66,256 was a result of the $27,398  increase in software  development  costs
combined with a $38,858 in general and administrative expenses.

                                      -17-
<PAGE>

During the year ended March 31, 2010, we incurred a net loss of $98,437 compared
to $65,968  during the year ended March 31, 2009.  The increase of $32,469 was a
result of the $66,256 in operational  expenses  offset by a $33,787  increase in
revenues.

LIQUIDITY

At March 31, 2010, the Company has total current  assets of $58,697,  consisting
of $49,697 in cash and $9,000 in accounts  receivable.  At March 31,  2010,  the
Company has current total liabilities of $9,866 consisting of $9,866 in accounts
payable and accrued expenses of which $8,900 is owed to related parties.

During the year ended  March 31,  2010,  the  Company  recognized  a net loss of
$98,437, which was adjusted for non-cash items of $21,000 in contributed capital
expenses paid by Zoma Ventures,  LLC and $5,557 in foreign currency  translation
expenses.  During the year ended March 31, 2010, the Company used $74,521 in its
operational activities.

During  the  year  ended  March  31,  2009,  the  Company  used  $52,449  in its
operational  activities.  During  the year ended  March 31,  2010,  the  Company
recognized  a net loss of $65,968,  which was  adjusted  for  non-cash  items of
$15,000 in contributed capital expenses paid by Zoma Ventures, LLC and $4,988 in
foreign currency translation expenses.

During the years  ended  March 31,  2010 and 2009,  the  Company did not use nor
receive funds from its investing activities.

During the year ended March 31, 2010,  the Company did not use or receive  funds
from its  financing  activities  compared to year ended March 31, 2009, in which
the Company received $176,667 from its financing activities.

During the year ended March 31, 2009,  the Company  received  $6,667 from one of
its executive officers for purchase of 6,666,666 founder shares.

During the year ended March 31,  2009,  the Company  received  $160,000  from an
entity  owned by one of the  Company's  officers  for the  purchase of 3,155,555
common shares plus $10,000 for a warrant to purchase  1,000,000 common shares at
an exercise price of $0.45 per share with a 24 month term.

SHORT TERM.

On a short-term  basis,  the Company has not  generated  any revenue or revenues
sufficient  to cover  operations.  Based  on prior  history,  the  Company  will
continue  to  have  insufficient   revenue  to  satisfy  current  and  recurring
liabilities  as it continues  exploration  activities.  For short term needs the
Company will be dependent on receipt, if any, of offering proceeds.

CAPITAL RESOURCES

The Company has only common stock as its capital resource.

Firefish has no material  commitments for capital  expenditures  within the next
year, however if operations are commenced, substantial capital will be needed to
pay for advertising and website development.

NEED FOR ADDITIONAL FINANCING

The Company does not have capital sufficient to meet its cash needs. The Company
will have to seek loans or equity placements to cover such cash needs.

                                      -18-
<PAGE>

No  commitments  to provide  additional  funds  have been made by the  Company's
management or other  stockholders.  Accordingly,  there can be no assurance that
any  additional  funds will be  available  to  Firefish to allow it to cover the
Company's expenses as they may be incurred.

The Company  will need  substantial  additional  capital to support its proposed
operations.  The  Company has HAD minimal  revenues  and has a short  history of
generating revenues. The Company has NO committed source for any funds as of the
date hereof.  No  representation  is made that any funds will be available  when
needed. In the event funds cannot be raised when needed,  the Company may not be
able to carry out its business plan, may never achieve revenues,  and could fail
in business as a result of these uncertainties.

There is no  assurance  that the  Company  will  achieve  additional  monies  or
financing will be available in the future or, if available, will be at favorable
terms.  In the event that the Company is unable to raise funds  through the sale
of its shares,  the Company  will have  substantially  less funds  available  to
engage in its operational activities.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
-------------------------------------------------------------------

The Company operations do not employ financial  instruments or derivatives which
are market sensitive. Short term funds are held in non-interest bearing accounts
and funds held for longer periods are placed in interest bearing accounts. Large
amounts of funds,  if available,  will be distributed  among multiple  financial
institutions to reduce risk of loss. The Company's cash holdings do not generate
interest income.

ITEM 8.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA
----------------------------------------------------

The audited financial statements of Firefish, Inc. for the years ended March 31,
2010 and 2009, and the period from April 29, 2008 (inception)  through March 31,
2010, appear as pages F-1 through F-13, at the end of the document.

ITEM  9.  CHANGES  IN AND  DISAGREEMENTS  WITH  ACCOUNTANTS  ON  ACCOUNTING  AND
FINANCIAL DISCLOSURE
--------------------------------------------------------------------------------

On August 17,  2009,  Board of  Directors of the  Registrant  dismissed  Moore &
Associates Chartered, its independent registered public account firm, due to the
revocation of their  registration  with the Public  Accounting  Oversight  Board
("PCOAB".) On the same date,  August 17, 2009, the accounting  firm of Seale and
Beers,  CPAs was engaged as the Registrant's new independent  registered  public
account  firm.  The Board of Directors of the  Registrant  and the  Registrant's
Audit  Committee  approved of the dismissal of Moore & Associates  Chartered and
the engagement of Seale and Beers, CPAs as its independent auditor.  None of the
reports of Moore & Associates  Chartered on the Company's  financial  statements
for  either of the past two years or  subsequent  interim  period  contained  an
adverse  opinion or  disclaimer  of opinion,  or was qualified or modified as to
uncertainty,  audit scope or accounting principles, except that the Registrant's
audited  financial  statements  contained  in its Form 10-K for the fiscal  year
ended  December 31,  2008, a going  concern  qualification  in the  registrant's
audited financial statements.

During the registrant's two most recent fiscal years and the subsequent  interim
periods  thereto,  there  were  no  disagreements  with  Moore  and  Associates,
Chartered  whether or not resolved,  on any matter of  accounting  principles or
practices,  financial  statement  disclosure,  or auditing  scope or  procedure,
which, if not resolved to Moore and Associates Chartered's  satisfaction,  would
have caused it to make  reference to the subject matter of the  disagreement  in
connection with its report on the registrant's financial statements.

ITEM 9A. CONTROLS AND PROCEDURES
--------------------------------

The Company  maintains a system of disclosure  controls and procedures  that are
designed for the purposes of ensuring that information  required to be disclosed
in the Company's SEC reports is recorded,  processed,  summarized,  and reported

                                      -19-
<PAGE>

within the time  periods  specified  in the SEC rules and  forms,  and that such
information  is  accumulated  and  communicated  to  the  Company's  management,
including the Chief Executive  Officer as appropriate to allow timely  decisions
regarding required disclosure.

Management,  after  evaluating  the  effectiveness  of the Company's  disclosure
controls and  procedures as defined in Exchange Act Rules  13a-14(c) as of March
31, 2010 (the  "Evaluation  Date") concluded that as of the Evaluation Date, the
Company's  disclosure  controls and procedures  were  ineffective to ensure that
material  information  relating  to the  Company  would be made known to them by
individuals within those entities,  particularly during the period in which this
annual report was being prepared and that  information  required to be disclosed
in the Company's SEC reports is recorded,  processed,  summarized,  and reported
within the time periods specified in the SEC's rules and forms.

ITEM 9A(T). CONTROLS AND PROCEDURES
-----------------------------------

MANAGEMENT'S ANNUAL REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING.

Firefish's  management is responsible for establishing and maintaining  adequate
internal control over financial  reporting for the company in accordance with as
defined in Rules  13a-15(f) and 15d-15(f)  under the Exchange Act. The Company's
internal  control over  financial  reporting  is designed to provide  reasonable
assurance  regarding the reliability of financial  reporting and the preparation
of financial  statements  for external  purposes in  accordance  with  generally
accepted  accounting  principles.  The Company's internal control over financial
reporting includes those policies and procedures that:

     (1)  pertain to the  maintenance  of records that,  in  reasonable  detail,
          accurately and fairly reflect the transactions and dispositions of the
          Company's assets;

     (2)  provide  reasonable   assurance  that  transactions  are  recorded  as
          necessary to permit preparation of financial  statements in accordance
          with generally accepted accounting principles,  and that the Company's
          receipts  and  expenditures  are being  made only in  accordance  with
          authorizations of the Company's management and directors; and

     (3)  provide reasonable  assurance regarding prevention or timely detection
          of  unauthorized  acquisition,  use or  disposition  of the  Company's
          assets that could have a material  effect on the  Company's  financial
          statements.

Management's  assessment  of  the  effectiveness  of the  registrant's  internal
control over  financial  reporting  is as of the year ended March 31, 2010.  The
Company  believes that internal  control over financial  reporting is effective.
The Company has not identified any current material  weaknesses  considering the
nature and extent of its current operations and any risks or errors in financial
reporting under current operations.

Because of its inherent  limitations,  internal control over financial reporting
may not prevent or detect misstatements.  Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate  because of changes in  conditions,  or that the degree of compliance
with the policies or procedures may deteriorate.

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

There was no change in the Company's  internal control over financial  reporting
that  occurred  during  the  fiscal  quarter  ended  March  31,  2010,  that has
materially affected,  or is reasonably likely to materially affect, its internal
control over financial reporting.

                                      -20-
<PAGE>

ITEM 9B.  OTHER INFORMATION
---------------------------

Not applicable.

                                    PART III

ITEM 10.  DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE
----------------------------------------------------------------

The following table sets forth  information as to persons who currently serve as
FireFish, Inc. directors or executive officers, including their ages as of March
31, 2010.

              NAME                   AGE                 POSITION
--------------------------------- ---------- ----------------------------------
Harshawardhan Shetty                  35     President, Chief Executive Officer,
                                             Principal Financial and Accounting
                                             Officer and Director

TERM OF OFFICE

Our  Directors  are  appointed  for an initial term of one year or until removed
from office in  accordance  with our bylaws.  Our officers are  appointed by our
board  of  directors  and  hold  office  until  removed  by  the  board  or  the
Shareholders  of the  Company.  We may have  staggered  terms when the number of
directors increase to seven or more.

SIGNIFICANT EMPLOYEES

We have one  significant  employee:  Harshawardhan  Shetty,  who  serves  as our
President and CEO. We have a written employment agreement with Mr. Shetty.

BIOGRAPHICAL INFORMATION

HARSHAWARDHAN SHETTY, SOLE OFFICER AND DIRECTOR SINCE 2008

Presently,  Mr. Shetty is the  full-time  sole officer and director of Firefish.
Prior to his founding  Firefish in April of 2008,  Mr. Shetty was employed as an
Investment  Banker in the Media and  Telecommunications  franchise  of Citigroup
Global  Markets in New York, NY from August 2007 until May of 2008.  From August
2005 until May 2007,  Mr.  Shetty was a student at the Tuck  Business  School at
Dartmouth,  where he received his MBA.  Prior to attending  Tuck, Mr. Shetty was
employed as a manager in strategy  and  business  development  at a large Indian
based NGO, Pratham, based in Mumbai India, where he served from December of 2003
until June of 2005. Mr. Shetty was also previously  employed at i2 Technologies,
based in Dallas,  Texas, in business  development and at Infosys,  in Bangalore,
India, as a computer programmer.  Mr. Shetty has a bachelor of technology degree
in  Mechanical  Engineering  from IIT Madras  and a Master of Science  degree in
Mechanical Engineering from the University of Maryland, College Park.

NUMBER OF DIRECTORS.  Our board of directors  currently  consists of one person.
Our bylaws  provide  that the board of  directors  may consist of such number of
directors as determined by the Board of Directors from time to time.

We may seek to add to our board independent directors, at a future date, who are
qualified and willing to serve on our board.  Once we add a sufficient number of
independent  directors  into our board,  we intend to comply with  Securities  &
Exchange  Commission,  stock exchange,  and FINRA rules regarding board members,
committees and other corporate governance  standards.  There can be no assurance
that we will be successful in attracting independent directors.

                                      -21-
<PAGE>

INDEPENDENT  DIRECTORS.  None of our current  Directors  are  "independent,"  as
defined in rules promulgated by the Securities & Exchange Commission, NASDAQ, or
various stock exchanges.

COMMITTEES.  Our board of directors  currently does not have an audit committee,
compensation  committee  or any other  committee.  We are looking for a suitable
candidate  who  meets  the  definition  of  "financial   expert"  and  would  be
independent,  to join our board of directors and chair our audit  committee.  We
intend to form an audit committee,  compensation  committee and other committees
of our Board when we  recruit  additional  independent  directors,  including  a
financial  expert and other  directors with the  experience  necessary for audit
committee membership.

CODE  OF  ETHICS.  We  have  not  adopted  a code of  ethics  applicable  to our
executives, as defined by applicable rules of the SEC. We intend to adopt a code
of ethics after we recruit  independent  directors and when we do, the code will
be  publicly  available  on our web site at  www.firefish.co.in.  If we make any
amendments to our code of ethics other than technical,  administrative, or other
non-substantive  amendments,  or grant any waivers,  including implicit waivers,
from a provision  of our code of ethics to our chief  executive  officer,  chief
financial  officer,  or certain other finance  executives,  we will disclose the
nature of the amendment or waiver,  its effective date and to whom it applies on
our web site at WWW.FIREFISH.CO.IN and/or in a report on Form 8-K filed with the
SEC.

ITEM 11.  EXECUTIVE COMPENSATION
--------------------------------

The  following  table sets forth the  compensation  paid to  officers  and board
members  during the fiscal  years ended March 31, 2010 and 2009.  The table sets
forth this information for Firefish Inc.,  including salary,  bonus, and certain
other  compensation  to the Board members and named  executive  officers for the
past three fiscal years and includes all Board  Members and Officers as of March
31, 2010.
<TABLE>
<CAPTION>

                                SUMMARY EXECUTIVES COMPENSATION TABLE

-------------------- ------ ----------- ------ -------- -------- ------------ -------------- ------------- --------
                                                                 Non-equity   Non-qualified
                                                                  incentive     deferred
                                               Stock    Option      plan      compensation    All other
                              Salary    Bonus  awards   awards   compensation   earnings     compensation   Total
Name & Position      Year      ($)       ($)     ($)    ($)          ($)           ($)           ($)         ($)
-------------------- ------ ----------- ------ -------- -------- ------------ -------------- ------------- --------
<S>                  <C>     <C>          <C>     <C>   <C>           <C>           <C>           <C>      <C>
Harshawardhan        2010    $63,900      0       0     0             0             0             0        $63,900
Shetty, President,
CEO and Principal
Financial &
Accounting Officer   2009    $40,000      0       0     0             0             0             0        $40,000
(1)
-------------------- ------ ----------- ------ -------- -------- ------------ -------------- ------------- --------
</TABLE>
     (1)  Harshawardhan  Shetty has received no compensation for services in the
          period from April 29, 2008  (inception) to March 31, 2009. The Company
          has entered into an Employment  Agreement  with  Harshawardhan  Shetty
          dated November 12, 2008.

On November 12, 2008, Mr. Shetty  entered into an Employment  Agreement with the
Company. The Employment Agreement provides that Mr. Shetty may receive a monthly
salary  of  $5,000,  which  he has  begun  to draw as of  August  1,  2008.  The
Employment  Agreement  provides that Mr. Shetty's 6,666,666 common shares of the
Company are subject to  repurchase  by the Company at $0.001 per share until the
second  anniversary  of the  Employment  Agreement,  but only in the  event  his
services to the Company are terminated  voluntarily or with Cause, as defined in
the  Employment  Agreement.  The  Employment  Agreement  provides  that our sole
executive  officer is eligible to participate in our equity  incentive plans and
other employee benefit programs, if any. However, there can be no assurance that
we will adopt such plans.

Mr. Shetty's employment is "at will" and therefore his Employment Agreement does
not have a date of termination.  Mr. Shetty's  employment can be terminated with

                                      -22-
<PAGE>

or without cause.  As Mr. Shetty is the sole director and officer of the Company
and as such the terms of his employment  agreement have not been negotiated with
or approved by a disinterested third party.

                              DIRECTOR COMPENSATION

Currently  members of the Board of  Directors  do not receive  compensation  for
their  services as Board  members.  The  Company  may adopt a policy  which will
compensate  existing  and/or  new  board  members.  Board  members  may  receive
additional  compensation for participating in the Committees.  The amount of any
compensation  paid to board  members  and/or  committee  members will be set and
approved  by the  board  based on the  Board's  review of  compensation  paid by
companies which are similarly situated to the Company.

The following table sets forth certain information concerning  compensation paid
to the Company's directors during the year ended March 31, 2010:
<TABLE>
<CAPTION>

------------------ ------------ ------------ ----------- ---------------- ---------------- --------------- -----------
                                                                           Non-qualified
                                                           Non-equity        deferred
                      Fees                               incentive plan    compensation      All other
                    earned or      Stock     Option       compensation       earnings       compensation     Total
      Name           paid in    awards ($)   awards ($)        ($)              ($)             ($)           ($)
                      cash
                       ($)
------------------ ------------ ------------ ----------- ---------------- ---------------- --------------- -----------
<S>                   <C>          <C>         <C>            <C>              <C>            <C>           <C>
Harshawardhan         $ -0-        $ -0-       $ -0-          $ -0-            $ -0-          $63,900       $63,900
Shetty (1)
------------------ ------------ ------------ ----------- ---------------- ---------------- --------------- -----------
</TABLE>
     (1)  Mr.  Shetty is the sole  officer of Firefish and pursuant to the terms
          of his employment  agreement,  received a salary of $63,900 during the
          year ended March 31, 2010.

All of the Company's  officers  and/or  directors  will continue to be active in
other  companies.  All officers and directors have retained the right to conduct
their own independent business interests.


                      EQUITY COMPENSATION PLAN INFORMATION

The Company has not established an equity  compensation  plan or Incentive Stock
Option Plan.


ITEM 12.  SECURITY  OWNERSHIP OF CERTAIN  BENEFICIAL  OWNERS AND  MANAGEMENT AND
RELATED STOCKHOLDER MATTERS.
--------------------------------------------------------------------------------


The  following  table  sets forth  information  with  respect to the  beneficial
ownership of Firefish, Inc. outstanding common stock by:

     o    each person who is known by the Company to be the beneficial  owner of
          five percent (5%) or more of the Company's common stock;

     o    all of the Company's directors and executive officers as a group.

Beneficial  ownership  is  determined  in  accordance  with  the  rules  of  the
Securities and Exchange  Commission and generally  includes voting or investment
power with respect to securities.  Shares of common stock and options,  warrants
and convertible  securities that are currently exercisable or convertible within
60 days of the date of this document  into shares of the Company's  common stock
are deemed to be outstanding and to be beneficially  owned by the person holding
the options, warrants or convertible securities for the purpose of computing the
percentage  ownership of the person,  but are not treated as outstanding for the
purpose of computing the percentage ownership of any other person.

                                      -23-
<PAGE>

The information  below is based on the number of shares of the Company's  common
stock that the Company believes was beneficially  owned by each person or entity
as of March 31, 2010.
<TABLE>
<CAPTION>

    TITLE OF CLASS       NAME AND ADDRESS OF BENEFICIAL    AMOUNT AND NATURE OF     PERCENT OF CLASS (1)
                                      OWNER                 BENEFICIAL OWNER*
------------------------ -------------------------------- ----------------------- -------------------------
<S>                      <C>                                           <C>                          <C>
Common shares            Harshawardhan Shetty,                         6,666,666                    67.9%%
                         President, CEO and Principal
                         Financial & Accounting Officer
                         & Director

Common shares            Genesis Venture Fund India I, LP              1,852,500                     17.1%
                         12707 High Bluff Drive, Suite 140
                         San Diego, CA 92130 (2)

Common shares            James Price                                     644,442                      6.6%
                         PO Box 5005 3103
                         Rancho Santa Fe, CA 92067(3)
------------------------ -------------------------------- ----------------------- -------------------------
Common shares            All Directors and Executive
                         Officers as a Group (1 person)                6,666,666                     67.9%
                                                          ----------------------- -------------------------
-------------
</TABLE>

     (1)  At March 31,  2010,  the  Company had  9,822,221  shares of its common
          stock issued and outstanding.
     (2)  Includes   1,000,000  shares  of  common  stock  underlying   warrants
          exercisable  at $0.45 per  share.  Mr.  Price has the sole  voting and
          dispositive control over the shares held by Genesis Venture Fund India
          I, LP.
     (3)  Includes shares held by Aero Financial,  Inc., a corporation owned and
          controlled  by  James  Price,  which  is  not a  broker  dealer  or an
          affiliate  of  a   broker-dealer.   Mr.  Price  has  sole  voting  and
          dispositive control over the shares held by Aero Financial, Inc.

Rule 13d-3 under the Securities  Exchange Act of 1934 governs the  determination
of  beneficial  ownership of  securities.  That rule  provides that a beneficial
owner of a security includes any person who directly or indirectly has or shares
voting power and/or  investment power with respect to such security.  Rule 13d-3
also provides that a beneficial owner of a security  includes any person who has
the right to acquire  beneficial  ownership of such security  within sixty days,
including  through  the  exercise  of any  option,  warrant or  conversion  of a
security.  Any  securities  not  outstanding  which are subject to such options,
warrants or conversion  privileges are deemed to be outstanding  for the purpose
of computing the percentage of outstanding securities of the class owned by such
person.  Those  securities are not deemed to be  outstanding  for the purpose of
computing the percentage of the class owned by any other person.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS
-------------------------------------------------------

OFFICERS AND DIRECTORS

Our sole officer and director,  Harshawardhan Shetty purchased 6,666,666, of our
common shares at a purchase price of $0.001 per share for a total purchase price
of $6,666.66 on April 30, 2008.

The Company has utilized offices leased from associates of Harshawardhan  Shetty
without charge. There are no commitments for any operating or capital leases for
any Company offices.

                                      -24-
<PAGE>

On November 12, 2008, Mr. Shetty  entered into an Employment  Agreement with the
Company. The Employment Agreement provides that Mr. Shetty may receive a monthly
salary  of  $5,000,  which  he has  begun  to draw as of  August  1,  2008.  The
Employment  Agreement  provides that Mr. Shetty's 6,666,666 common shares of the
Company are subject to  repurchase  by the Company at $0.001 per share until the
second  anniversary  of the  Employment  Agreement,  but only in the  event  his
services to the Company are terminated  voluntarily or with Cause, as defined in
the  Employment  Agreement.  The  Employment  Agreement  provides  that our sole
executive  officer is eligible to participate in our equity  incentive plans and
other employee benefit programs, if any. However, there can be no assurance that
we will adopt such plans.

Mr. Shetty's employment is "at will" and therefore his Employment Agreement does
not have a date of termination.  Mr. Shetty's  employment can be terminated with
or without cause.  As Mr. Shetty is the sole director and officer of the Company
and as such the terms of his employment  agreement have not been negotiated with
or approved by a disinterested third party.

AFFILIATES

The Company  conducted  a private  placement  in June of 2008,  in which it sold
3,155,555  shares  of the  Company's  common  stock  for an  aggregate  price of
$160,000.  It also sold  warrants  to purchase  1,000,000  shares at an exercise
price of $0.45 to Genesis  Venture  Fund India I, LP.  Genesis  paid $10,000 for
these warrants.  Genesis  currently owns 852,500 shares of the Company's  common
stock,  which it  purchased in the June 2008 private  placement.  Affiliates  of
Genesis, James Price and Jonathan Dariyanani,  own 644,444 and 335,000 shares of
the Company's common stock,  respectively.  Messrs.  Price and Dariyanani do not
have any beneficial  ownership of the shares owned by Genesis,  but they do have
the right,  as  principals  of Genesis,  to vote the Genesis  shares until those
shares are  distributed  to Genesis  limited  partners  in  accordance  with the
applicable limited partnership agreement.

The Company has also entered into an agreement  with Zoma  Ventures,  LLC.  Zoma
Ventures,  LLC has agreed to manage the public  offering  process  for  Firefish
including hiring additional  service  providers and making  disbursements to the
Company's  independent  auditors,  legal  counsel and other  service  providers.
Firefish has expensed  $36,000 in services  contributed by Zoma Ventures through
March 31, 2010. Zoma Ventures is controlled by Jonathan Dariyanani.


ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES
-----------------------------------------------

GENERAL.  On August 17, 2009,  Board of Directors  of the  Registrant  dismissed
Moore & Associates  Chartered,  its independent  registered public account firm,
due to the revocation of their registration with the Public Accounting Oversight
Board ("PCOAB".) On the same date, August 17, 2009, the accounting firm of Seale
and Beers,  CPAs was  engaged as the  Registrant's  new  independent  registered
public  account  firm.  Seale  and  Beers is the  Company's  principal  auditing
accountant  firm. The Company's  Board of Directors has  considered  whether the
provisions of audit  services is compatible  with  maintaining  Seale and Beers,
CPAs independence.

                                      -25-
<PAGE>
The  following  table  represents  aggregate  fees billed to the Company for the
years  ended March 31, 2010 by Seales and Beers CPAs and March 31, 2009 by Moore
& Associates, Chartered.

                                          Year Ended March 31,
                                      2010                     2009
                          ----------------------    ----------------------
Audit Fees                          $21,000*                $10,000*

Audit-related Fees                     $0                       $0

Tax Fees                               $0                       $0

All Other Fees                         $0                       $0

                          ----------------------    ----------------------
Total Fees                          $21,000                 $10,000

*The audit fees for both the years  ended  March 31,  2010 and 2009 were paid on
the Company's behalf by Zoma Ventures, LLC.

All audit work was performed by the auditors' full time employees.

                                     PART IV

ITEM 15.  EXHIBITS, FINANCIAL STATEMENT SCHEDULES
-------------------------------------------------

The  following  is a complete  list of exhibits  filed as part of this Form 10K.
Exhibit  number  corresponds  to the numbers in the Exhibit table of Item 601 of
Regulation S-K.


     (a)  Audited financial statements for years ended March 31, 2010 and 2009



         EXHIBIT                         DESCRIPTION
         NUMBER
         -------    ------------------------------------------------------------

          3.1       Articles of Incorporation*
          3.2       Bylaws*
          4.1       Specimen Common Stock Certificate*
          4.2       Subscription  Agreement  between  the  Company  and  Genesis
                    Venture Fund India I, LP on June 30, 2008*
          5.1       Opinion of Zoma Law Group, LLC.
          10.1      Employment  Agreement  between the Company and Harshawardhan
                    Shetty on November 12, 2008*
          10.2      Form of Common  Stock  Subscription  Agreement  between  the
                    Company and Investors dated June 20, 2008*
          10.3      Services Agreement between the Company,  Zoma Ventures,  LLC
                    and Genesis Venture Fund India I, LP dated June 30, 2008*
          23.1      Consent of Independent Registered Public Accounting Firm**
          31.1      Certification  of  Chief  Executive  Officer  and  Principal
                    Accounting   Officer   pursuant   to  Section   302  of  the
                    Sarbanes-Oxley Act**
          32.1      Certification of Principal  Executive and Financial  Officer
                    pursuant to Section 906 of the Sarbanes-Oxley Act**

*Previously Filed

** Filed herewith


                                      -26-
<PAGE>



                                 FIREFISH, INC.

                          (A DEVELOPMENT STAGE COMPANY)

        FINANCIAL STATEMENTS FOR THE YEARS ENDED MARCH 31, 2010 AND 2009










































<PAGE>

SEALE AND BEERS, CPAS
PCAOB & CPAB REGISTERED AUDITORS
www.sealebeers.com

             REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

TO THE BOARD OF DIRECTORS
FIREFISH, INC.
(A DEVELOPMENT STAGE COMPANY)

We have audited the accompanying balance sheets of Firefish, Inc. (A Development
Stage Company) as of March 31, 2010,  and the related  statements of operations,
stockholders' equity (deficit) and cash flows for the years ended March 31, 2010
and since  inception on April 29, 2008 through March 31, 2010.  These  financial
statements   are  the   responsibility   of  the   Company's   management.   Our
responsibility  is to express an opinion on these financial  statements based on
our audits.

We conduct  our  audits in  accordance  with  standards  of the  Public  Company
Accounting Oversight Board (United States). Those standards require that we plan
and  perform  the  audits to  obtain  reasonable  assurance  about  whether  the
financial  statements  are free of  material  misstatement.  An  audit  includes
examining,  on a test basis,  evidence supporting the amounts and disclosures in
the  financial  statements.  An audit also  includes  assessing  the  accounting
principles  used  and  significant  estimates  made  by  management,  as well as
evaluating the overall  financial  statement  presentation.  We believe that our
audits provide a reasonable basis for our opinion.

In our opinion,  the financial  statements  referred to above present fairly, in
all material respects,  the financial position of Firefish,  Inc. (A Development
Stage Company) as of March 31, 2010,  and the related  statements of operations,
stockholders' equity (deficit) and cash flows for the years ended March 31, 2010
and since inception on April 29, 2008 through March 31, 2010, in conformity with
accounting principles generally accepted in the United States of America.

As discussed in Note 6 to the accompanying financial statements, the Company has
restated its 2009 financial  statements,  which were previously audited by other
independent auditors who have ceased operations.

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 has not recognized  significant revenues and
has an accumulated deficit of $164,059, which raises substantial doubt about its
ability to continue as a going  concern.  Management's  plans  concerning  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.


/s/ Seale and Beers, CPAS

Seale and Beers, CPAs
Las Vegas, Nevada
October 4, 2010

                 50 S. JONES BLVD. SUITE 202 LAS VEGAS, NV 89107
                    PHONE: (888)727-8251 FAX: (888)782-2351
 -------------------------------------------------------------------------------

                                      F-1
<PAGE>

<TABLE>
<CAPTION>
                                              FIREFISH, INC.
                                      (A Development Stage Company)
                                       Consolidated Balance Sheets
                                                                                            RESTATED
                                                                          MARCH 31,         MARCH 31,
                                                                             2010             2009
                                                                     -----------------------------------


                                                  ASSETS

CURRENT ASSETS
<S>                                                                  <C>                 <C>
     Cash in bank                                                    $          49,697   $      124,218
     Accounts receivable - customers                                             9,000            9,000
                                                                     -----------------------------------

TOTAL CURRENT ASSETS                                                            58,697          133,218
                                                                     -----------------------------------

TOTAL ASSETS                                                         $          58,697   $      133,218
                                                                     ===================================

                                    LIABILITIES & STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
     Accounts payable and accrued expenses                           $             966   $        2,507
     Accounts payable and accrued expenses -related parties                      8,900           10,000
                                                                     -----------------------------------

TOTAL CURRENT LIABILITIES                                                        9,866           12,507

LONG-TERM DEBT                                                                       -                -
                                                                     -----------------------------------

TOTAL LIABILITIES                                                                9,866           12,507
                                                                     -----------------------------------

STOCKHOLDERS' EQUITY
     Common stock: $0.001 par value;
     100,000,000 shares authorized, 9,822,221
        shares issued and outstanding                                            9,822            9,822
     Additional paid in capital                                                202,845          181,845
     Accumulated other comprehensive income (loss)                                 569           (4,988)
     Accumulated deficit during development stage                             (164,405)         (65,968)
                                                                     -----------------------------------

TOTAL STOCKHOLDERS' EQUITY                                                      48,831          120,711
                                                                     -----------------------------------

TOTAL LIABILITIES & STOCKHOLDERS' EQUITY                             $          58,697   $      133,218
                                                                     ===================================

</TABLE>






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

                                      F-2
<PAGE>
<TABLE>
<CAPTION>
                                                    FIREFISH, INC.
                                             (A Development Stage Company)
                                         Consolidated Statement of Operations

                                                                                                   FROM INCEPTION -
                                                                                                   APRIL 29, 2008
                                                                                                       THROUGH
                                                             FOR THE YEAR ENDED MARCH 31,             MARCH 31,
                                                               2010                2009                 2010
                                                                                (RESTATED)
                                                      ---------------------------------------------------------------
<S>                                                   <C>                    <C>                 <C>
REVENUES                                              $            42,787    $         9,000     $            51,787
COST OF SALES                                                           -                  -                       -
                                                      ---------------------------------------------------------------
GROSS MARGIN                                                       42,787              9,000                  51,787
                                                      ---------------------------------------------------------------

OPERATING EXPENSES

     Software development                                          46,870             19,472                  66,342
     General and administrative                                     6,563                496                   7,059
     General and administrative - related party                    87,791             55,000                 142,791
                                                      ---------------------------------------------------------------

TOTAL OPERATING EXPENSES                                          141,224             74,968                 216,192
                                                      ---------------------------------------------------------------

LOSS FROM OPERATIONS                                              (98,437)           (65,968)               (164,405)
INCOME TAX EXPENSE                                                      -                  -                       -
                                                      ---------------------------------------------------------------

NET LOSS                                                          (98,437)           (65,968)               (164,405)

OTHER COMPREHENSIVE INCOME
     Foreign currency translation
        adjustment gain (loss)                                      5,557             (4,988)                    569
                                                      ---------------------------------------------------------------

COMPREHENSIVE LOSS                                    $           (92,880)   $       (70,956)     $         (163,836)
                                                      ===============================================================

BASIC AND DILUTED COMPREHENSIVE
      LOSS PER SHARE                                  $             (0.01)   $         (0.01)     $            (0.02)
                                                      ===============================================================

Weighted Average Common Shares
  Outstanding                                                   9,822,221          9,241,674               9,543,525
                                                      ===============================================================
</TABLE>









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

                                       F-3
<PAGE>
<TABLE>
<CAPTION>
                                                           FIREFISH, INC.
                                                    (A Development Stage Company)
                                  Consolidated Statement of Changes in Stockholders' Equity For the
                                     period April 29, 2008 (Date of Inception) to March 31, 2009

                                                                                      ACCUMULATED      ACCUMULATED
                                                                                     DEFICIT DURING      OTHER           TOTAL
                                           COMMON STOCK            ADDITIONAL PAID    DEVELOPMENT     COMPREHENSIVE   STOCKHOLDERS'
                                       SHARES        AMOUNT           IN CAPITAL         STAGE         GAIN (LOSS)        EQUITY
                                    -----------------------------------------------------------------------------------------------
<S>                                 <C>              <C>           <C>              <C>              <C>             <C>
Balance April 29, 2008                          -    $      -      $           -    $           -    $               $           -

Shares issued for cash
 at $0.001 per share
 on April 30, 2008                      6,666,666       6,667                  -                -                            6,667

Shares issued for cash
 at $0.05 per share
 on June 30, 2008                       3,155,555       3,155            156,845                -                          160,000

Contributed capital - related party                                       15,000                                            15,000

Warrants issued                                 -           -             10,000                -                           10,000

Other comprehensive loss                                                                                    (4,988)         (4,988)

Net loss for the period
 ended March 31, 2009, as restated              -           -                  -          (65,968)                         (65,968)
                                    -----------------------------------------------------------------------------------------------

Balance March 31, 2009, as restated     9,822,221    $  9,822      $     181,845    $     (65,968)   $      (4,988)  $     120,711

Contributed capital - related party                                       21,000                                            21,000

Other comprehensive income                                                                                   5,557           5,557

Net loss for the period
  ended March 31, 2010                                                                    (98,437)                         (98,437)
                                    -----------------------------------------------------------------------------------------------

Balance March 31, 2010                  9,822,221    $  9,822      $     202,845    $    (164,405)   $         569   $      48,831
                                    ===============================================================================================
</TABLE>











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

                                      F-4

<PAGE>
<TABLE>
<CAPTION>
                                                     FIREFISH, INC.
                                              (A Development Stage Company)
                                          Consolidated Statement of Cash Flows

                                                                                                      FROM INCEPTION -
                                                                                                      APRIL 29, 2008
                                                                                                          THROUGH
                                                                      FOR THE YEAR ENDED MARCH 31,       MARCH 31,
                                                                        2010             2009              2010
                                                                                      (RESTATED)
                                                                -------------------------------------------------------

OPERATING ACTIVITIES

<S>                                                             <C>                 <C>               <C>
     Net Loss                                                   $         (98,437)  $     (65,968)    $       (164,059)

     Adjustments to reconcile net income to net cash
      provided by operating activities:
         Contributed capital-expenses paid by related party                21,000          15,000               36,000
         Other comprehensive income (loss)                                  5,557          (4,988)                 569
     Changes in operating assets and liabilities:
         (Increase) decrease in accounts receivable                             -          (9,000)              (9,000)
         Increase (decrease) in accounts payable                           (2,641)         12,507                9,520
                                                                -------------------------------------------------------

NET CASH USED IN OPERATING ACTIVITES                                      (74,521)        (52,449)            (126,970)
                                                                -------------------------------------------------------

INVESTING ACTIVITIES
        Property and equipment purchased                                        -               -                    -
                                                                -------------------------------------------------------

NET CASH USED IN INVESTING ACTIVITIES                                           -               -                    -
                                                                -------------------------------------------------------

FINANCING ACTIVITIES
        Proceeds from common stock issued                                       -         166,667              166,667
        Proceeds from warrants                                                  -          10,000               10,000
                                                                -------------------------------------------------------

NET CASH PROVIDED BY FINANCING ACTIVITIES                                       -         176,667              176,667
                                                                -------------------------------------------------------

NET INCREASE IN CASH                                                      (74,521)        124,218               49,697

CASH - Beginning of period                                                124,218               -                    -
                                                                -------------------------------------------------------

CASH - End of period                                            $          49,697   $     124,218     $         49,697
                                                                =======================================================

SUPPLEMENTAL CASH FLOW DISCLOSURE:

CASH PAID FOR:
        Interest                                                $               -   $           -     $              -
                                                                =======================================================
        Income taxes                                            $               -   $           -     $              -
                                                                =======================================================

NON CASH OPERATING ACTIVITIES:
        Contributed capital - related party                     $          21,000   $      15,000     $         36,000
                                                                =======================================================

</TABLE>






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

                                       F-5
<PAGE>
                          FIREFISH, INC. AND SUBSIDIARY
                          (A DEVELOPMENT STAGE COMPANY)
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 March 31, 2010

1.       NATURE OF BUSINESS AND DEVELOPMENT STAGE ACTIVITIES

         Firefish,  Inc. (the "Company") was incorporated in the State of Nevada
         on April 29, 2008.  The Company's  primary  operations are in India and
         has incurred net losses  since  inception of $164,405.  The Company has
         not realized  significant  revenues to date and therefore is classified
         as a development stage company.

         The  Company's  goal is to  operate a  website  for  students,  college
         graduates and career oriented  individuals in India that posts jobs and
         resumes, as well as a social networking forum for people looking for an
         engineering, math or science tutor or willing to be one.

2.       GOING CONCERN

         The accompanying  financial statements have been prepared in conformity
         with generally accepted  accounting  principles in the United States of
         America,  which  contemplate  continuation  of the  Company  as a going
         concern. The Company, however, has not realized significant revenues as
         of March 31,  2010,  and has  incurred  net  losses of  $164,405  since
         inception.  The Company  currently has limited  liquidity,  and has not
         completed  its  efforts to  establish a  stabilized  source of revenues
         sufficient to cover operating costs over an extended period of time. If
         the Company is unable to obtain adequate capital, it could be forced to
         cease operations.

         Management  anticipates  that the Company  will be  dependent,  for the
         foreseeable future, on additional  investment capital to fund operating
         expenses. The Company intends to position itself so that it may be able
         to raise  additional  funds  through the capital  markets.  In light of
         management's efforts,  there are no assurances that the Company will be
         successful in this or any of its endeavors or become financially viable
         and continue as a going concern.

         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.

3.       SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

         The  accounting  policies  of the Company  are in  accordance  with the
         accounting  principles  generally  accepted  in the  United  States  of
         America and are presented in United States  dollars  ("USD").  Outlined
         below are those policies considered particularly significant.


                                      F-6
<PAGE>
                          FIREFISH, INC. AND SUBSIDIARY
                          (A DEVELOPMENT STAGE COMPANY)
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 March 31, 2010



3.       SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

         CASH AND CASH EQUIVALENTS

         For purposes of the Statement of Cash Flows, the Company  considers all
         highly liquid instruments  purchased with a maturity of three months or
         less to be cash  equivalents to the extent the funds are not being held
         for investment purposes.

         USE OF ESTIMATES

         The  preparation of financial  statements in conformity with accounting
         principles  generally accepted in the United States of America requires
         management to make estimates and  assumptions  that affect the reported
         amounts  of  assets  and  liabilities  at the  date  of  the  financial
         statements and the reported  amounts of revenue and expenses during the
         reporting period. Actual results could differ from those estimates.

         FAIR VALUE OF FINANCIAL STATEMENTS

         The  carrying  amounts   reported  in  the  accompanying   consolidated
         financial   statements  for  current  assets  and  current  liabilities
         approximate  the fair value  because  of the  immediate  or  short-term
         maturities of the financial instruments.

         PRINCIPLES OF CONSOLIDATION

         The  financial  statements  include the accounts of the Company and its
         wholly owned subsidiary  Firefish  Networks Private Limited,  an entity
         formed  under  the  laws  of  the  nation  of  India.  All  significant
         intercompany transactions have been eliminated in the consolidation.

         BASIC (LOSS) PER COMMON SHARE

         Basic (loss) per share is calculated by dividing the Company's net loss
         applicable to common  shareholders  by the weighted  average  number of
         common  shares  during  the  period.  Diluted  earnings  per  share  is
         calculated  by dividing the  Company's  net income  available to common
         shareholders  by  the  diluted   weighted   average  number  of  shares
         outstanding  during the year.  The diluted  weighted  average number of
         shares  outstanding is the basic weighted number of shares adjusted for
         any  potentially  dilutive debt or equity.  There are 1,000,000  common
         stock equivalents  outstanding as of March 31, 2010, which are excluded
         because they are considered anti-dilutive.

                                      F-7
<PAGE>
                          FIREFISH, INC. AND SUBSIDIARY
                          (A DEVELOPMENT STAGE COMPANY)
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 March 31, 2010



3.       SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

         REVENUE RECOGNITION

         The  Company  performs   consulting   engagements   under   contractual
         agreements  during  its  development  stage  that  may not be  directly
         related to the projected on-going business of the Company.  The Company
         recognizes revenue when the contracted services have been completed and
         collection is reasonably assured.

         COMPREHENSIVE INCOME

         The  Company  recorded  Other  Comprehensive  Income for the year ended
         March 31, 2010 of $5,557 and Other Comprehensive Loss of $4,988 for the
         period  ended March 31,  2009,  as the result of  currency  translation
         adjustments.

         ADVERTISING COSTS

         The Company's  policy regarding  advertising is to expense  advertising
         when incurred. The Company has incurred $485 in advertising expense for
         the year ended March 31,  2010.  No  advertising  expense was  incurred
         during the year ended March 31, 2009.

         INCOME TAXES

         The Company  provides for income taxes under ASC 740 Income Taxes.  ASC
         740 requires the use of an asset and  liability  approach in accounting
         for income  taxes.  Deferred  tax assets and  liabilities  are recorded
         based on the differences  between the financial statement and tax bases
         of  assets  and  liabilities  and the tax rates in  effect  when  these
         differences are expected to reverse.

         ASC 740  requires  the  reduction of deferred tax assets by a valuation
         allowance  if,  based on the weight of available  evidence,  it is more
         likely than not that some or all of the deferred tax assets will not be
         realized.

         The  provision for income taxes differs from the amounts which would be
         provided by applying the  statutory  federal  income tax rate of 39% to
         the net loss  before  provision  for  income  taxes  for the  following
         reasons:


                                      F-8
<PAGE>
                          FIREFISH, INC. AND SUBSIDIARY
                          (A DEVELOPMENT STAGE COMPANY)
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 March 31, 2010


3.       SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)



                                                      March 31,
                                           -----------------------------
                                               2010           2009
                                                           (restated)
                                           -------------- --------------

Income tax expense at statutory rate       $    (38,390)  $    (25,728)
Common stock issued for services                      -              -
Valuation allowance                              38,390         25,728
                                           -------------- --------------
Income tax expense per books               $          -   $          -
                                           ============== ==============


         Net deferred tax assets consist of the following components as of:

                                                     March 31,
                                           ----------------------------
                                               2010           2009
                                                           (restated)
                                           -------------- -------------

NOL Carryover                              $     38,390   $     25,728
Valuation allowance                             (38,390)       (25,728)
                                           -------------- -------------
Net deferred tax asset
                                           $          -   $          -
                                           ============== =============

         Due to the  change in  ownership  provisions  of the Tax  Reform Act of
         1986,  net operating loss carry forwards of $164,405 for federal income
         tax  reporting  purposes  are subject to annual  limitations.  Should a
         change in  ownership  occur net  operating  loss carry  forwards may be
         limited as to use in future years.

         IMPAIRMENT OF LONG-LIVED ASSETS

         The Company  continually  monitors events and changes in  circumstances
         that could indicate  carrying  amounts of long-lived  assets may not be
         recoverable.  When such events or changes in circumstances are present,
         the  Company  assesses  the  recoverability  of  long-lived  assets  by
         determining whether the carrying value of such assets will be recovered
         through  undiscounted  expected  future cash flows. If the total of the
         future cash flows is less than the carrying amount of those assets, the
         Company recognizes an impairment loss based on the excess of the


                                      F-9
<PAGE>
                          FIREFISH, INC. AND SUBSIDIARY
                          (A DEVELOPMENT STAGE COMPANY)
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 March 31, 2010

3.       SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

         carrying  amount  over  the  fair  value of the  assets.  Assets  to be
         disposed  of are  reported at the lower of the  carrying  amount or the
         fair value less costs to sell.

         STOCK-BASED COMPENSATION.

         As of March 31,  2010,  the  Company  has not  issued  any  share-based
         payments to its employees.

         The Company adopted ASC 718  Compensation-Stock  Compensation effective
         January  1, 2006  using the  modified  prospective  method.  Under this
         transition  method,  stock compensation  expense includes  compensation
         expense for all  stock-based  compensation  awards  granted on or after
         January 1,  2006,  based on the  grant-date  fair  value  estimated  in
         accordance with the provisions of ASC 718.

         CONCENTRATION OF RISKS

         During the development  stage  activities of the Company,  revenues are
         generated  by  personal  consulting  services  of the  Company's  Chief
         Executive Officer.  These consulting services may not be related to the
         projected on-going services of the Company.

         At March 31,  2010,  the Company  had Cash in the Bank of  $49,697,  of
         which $15,132 related to its Indian  subsidiary  bank account.  Deposit
         Insurance and Credit Guarantee  Corporation of India provides insurance
         on the Indian  funds up to $2,000.  The Company  regularly  maintains a
         balance in excess of the maximum insured.

         For the years ended March 31, 2010 and 2009, respectively, 84% and 100%
         of the Company's revenues were from one customer.

         NEW ACCOUNTING PRONOUNCEMENTS

         The Company has implemented all new accounting  pronouncements that are
         in effect  and that may impact its  financial  statements  and does not
         believe  that there are any other new  accounting  pronouncements  that
         have been  issued  that might have a material  impact on its  financial
         position or results of operations.

         FOREIGN EXCHANGE

         The financial  statements are presented in USD, the reporting currency.
         The functional  currency for the financial  statements is Indian rupees
         and in accordance with ASC Topic 830, "Foreign  Currency  Translation",
         foreign denominated


                                      F-10
<PAGE>
                          FIREFISH, INC. AND SUBSIDIARY
                          (A DEVELOPMENT STAGE COMPANY)
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 March 31, 2010

3.       SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

         monetary assets and liabilities are translated to their USD equivalents
         using foreign exchange rates which prevailed at the balance sheet date.
         Non-monetary  assets and  liabilities  are translated at exchange rates
         prevailing  at  the  transaction   date.   Revenue  and  expenses  were
         translated  at the  prevailing  rate  of  exchange  at the  date of the
         transaction. Related translation adjustments are reported as a separate
         component of stockholder's  equity  (deficit),  whereas gains or losses
         resulting from foreign currency transactions are included in results of
         operations.

4.       COMMON STOCK

         On April 30, 2008,  the Company  received  $6,667 from its founders for
         6,666,666 shares of its common stock.

         On June 30,  2008 the Company  issued  3,155,555  common  shares of its
         common stock at a price per share of $0.05 for a total  purchase  price
         of $160,000.  The Company also issued warrants to purchase an aggregate
         of 1,000,000  shares of the Company's common stock at an exercise price
         of $0.45 per share for a term of 24 months in exchange for a payment of
         a fee of $10,000.

         In May 2010,  Genesis Venture Fund India,  LLP ("Genesis")  completed a
         partial exercise of its warrants to purchase 1,000,000 common shares of
         the Company at $0.45 per share by tendering $10,000 for the purchase of
         22,222 shares. In June 2010, Genesis purchased 22,222 additional shares
         at $.45 per share for $10,000.

5.       RELATED PARTY TRANSACTIONS

         During the period  ended March 31, 2009,  the Company  entered into the
         following transactions with shareholders:

         On  April  30,  2008,  the  Company  received  $6,667  from  one of its
         executive officers for purchase of 6,666,666 founder shares.

         On June 30, 2008, the Company received $160,000 from an entity owned by
         one of the  Company's  officers for the  purchase of  3,155,555  common
         shares plus $10,000 for a warrant to purchase  1,000,000  common shares
         at an exercise price of $0.45 per share with a 24 month term.

         A Company  officer has agreed to perform  through an entity he controls
         consulting  services  relating  to the  preparation  and  filing of the
         Company's  S-1 at a value that  cannot be  determined.  As of March 31,
         2010, the Company has expensed $36,000 of consulting  services provided
         on its behalf.

                                      F-11
<PAGE>
                          FIREFISH, INC. AND SUBSIDIARY
                          (A DEVELOPMENT STAGE COMPANY)
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 March 31, 2010


5.       RELATED PARTY TRANSACTIONS  (CONTINUED)

         No additional  shares of the Company have been issued subsequent to the
         issuances described above.

6.       CORRECTION  OF  ERRORS IN  COMPARATIVE  FINANCIAL  STATEMENTS  - ERRORS
         RELATE TO FIRST YEAR PRESENTED IN THE COMPARATIVE FINANCIAL STATEMENTS

         The Company has restated its previously issued  consolidated  financial
         statements for the year ended March 31, 2009 for matters related to the
         following   previously   reported  items:   revenues  and  general  and
         administrative  expenses, and software development expenses and general
         and  administrative  expenses - related party not previously  reported.
         The accompanying financial statements for the year ended March 31, 2009
         have been restated to reflect the corrections.

         The following is a summary of the  restatement for the year ended March
         31, 2009:

         Increase of previously reported revenues                     $  (9,000)
         Increase of software development expenses                       19,472
         Decrease of previously reported general and
          administrative expenses                                      (145,960)
         Increase of general and administrative expenses -
          related party                                                  55,000
                                                                      ----------
         Total decrease in loss for year ended March 31, 2009         $ (80,488)
                                                                      ==========

         Balance Sheet as of March 31, 2009:
<TABLE>
<CAPTION>
                                                  Previously            Increase
                                                   Reported            (Decrease)        Restated
                                                 ------------------ ---------------- ----------------
<S>                                              <C>                <C>              <C>
        Total Assets                             $   290,266        $     (157,048)  $    133,218
        Total Liabilities                             10,055                 2,453         12,508
        Stockholders' Equity:
           Additional Paid in Capital                416,845              (235,000)       181,845
           Cumulative Translation
               Adjustment                                  -                (4,988)        (4,988)
           Accumulated Deficit during
               Development Stage                    (146,456)               80,488        (65,968)
                                                 ------------------ ---------------- ----------------
        Total Liabilities and Stockholders'
           Equity                                    290,266              (157,047)       133,218

</TABLE>


                                      F-12
<PAGE>
                          FIREFISH, INC. AND SUBSIDIARY
                          (A DEVELOPMENT STAGE COMPANY)
                   NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
                                 March 31, 2010


6.       CORRECTION  OF  ERRORS IN  COMPARATIVE  FINANCIAL  STATEMENTS  - ERRORS
         RELATE TO FIRST YEAR PRESENTED IN THE COMPARATIVE  FINANCIAL STATEMENTS
         (CONTINUED)

         Statement of Operations for the year ended March 31, 2009:

                                       Previously      Increase
                                        Reported      (Decrease)     Restated
                                       ------------  ------------- ------------
         Revenues                      $        -    $      9,000  $    9,000
         Software development                   -          19,472      19,472
         General and administrative       146,456        (146,960)        496
         General and administrative -
              related party                     -          55,000      55,000
         Net Loss                        (146,456)        (80,488)    (65,968)


7.       SUBSEQUENT EVENTS

         The Company has evaluated  events  subsequent to March 31, 2010 and has
         determined  that no  events,  other than those  disclosed  above,  have
         occurred that would materially affect the financial statements above.












                                      F-13
<PAGE>

                                   SIGNATURES


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


                                  FIREFISH, INC.

Dated: December 7, 2010
                             By:  /s/ Harshawardhan Shetty
                                  ----------------------------------------------
                                  Harshawardhan Shetty,
                                  President,  CEO and Principal Financial &
                                  Accounting Officer & Director

































                                      -27-