---

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UNITED
STATES


SECURITIES AND EXCHANGE
COMMISSION


Washington,
D.C. 20549







FORM
10-Q











x
            QUARTERLY
      REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934FOR
      THE QUARTERLY PERIOD ENDED JUNE 30, 2009o
            TRANSITION
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934For the transition
      period from ________to________




Commission File Number:
000-52979




Swinging Pig Productions, Inc.


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




Florida
            75-3160134(State or other
      jurisdiction of
              incorporation or
      organization)
            (I.R.S.
      Employer
              Identification
      No.)






18 W. 21st
Street, 5th floor New York, NY 10010


(Address of principal
executive offices)




(646)
727-9272


(Issuer’s Telephone
Number)




Indicate by check
mark whether the registrant  (1) has filed all reports required to be
filed by Section 13 or 15(d) of the Exchange Act during the past 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. xYes ooNo




Indicate by check mark
whether the registrant is a large accelerated file, an accelerated filer, a
non-accelerated filer, or a smaller reporting company. See the definitions of
"large accelerated filer," "accelerated filer" and "smaller reporting company"
in Rule 12b-2 of the Exchange Act.




Large accelerated
      filer
            o
            Accelerated
      filer
            oNon-accelerated filer
            o
            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). xYes  oNo




APPLICABLE ONLY TO
CORPORATE ISSUERS




State the number of shares
outstanding of each of the issuer's classes of common equity, as of the latest
practical date.  As of August 19, 2009, the issuer the following
classes of its stock issued and outstanding: Class:  Common Stock,
$0.001 Par Value:  2,168,000 shares outstanding.




1






PART I - FINANCIAL
INFORMATION






Item
1.  Financial Statements






SWINGING
PIG PRODUCTIONS, INC. & SUBSIDIARY (A
Development Stage Company) Consolidated
Balance Sheets


ASSETSJune
      30,
                          
                          
                          December
      31,2009
                          
                          
                          2008CURRENT
      ASSETSCash
                          
                          $
                          7,414
                          
                          
                          $
                          1,902Related
      party receivablesTotal
      Current Assets
                          
                          
                          7,414
                          
                          
                          
                          1,902TOTAL
      ASSETS
                          
                          $
                          7,414
                          
                          
                          $
                          1,902LIABILITIES
      AND STOCKHOLDERS' EQUITY (DEFICIT)CURRENT
      LIABILITIESAccounts
      payable and accrued expenses
                          
                          $
                          49,664
                          
                          
                          $
                          48,446Related
      party payables
                          
                          
                          7,552
                          
                          
                          
                          252Total
      Current Liabilities
                          
                          
                          57,216
                          
                          
                          
                          48,698STOCKHOLDERS'
      EQUITY (DEFICIT)Common
      stock, $0.001 par value, 50,000,000 shares authorized, 2,168,000 shares
      issued
                          
                          
                          2,168
                          
                          
                          
                          2,168Additional
      paid-in capital
                          
                          
                          241,032
                          
                          
                          
                          241,032Deficit
      accumulated during the development stage
                          
                          
                          (293,002
                          )
                          
                          
                          (289,996
                          )Total
      Stockholders' Equity (Deficit)
                          
                          
                          (49,802
                          )
                          
                          
                          (46,796
                          )TOTAL
      LIABILITIES AND STOCKHOLDERS'EQUITY
      (DEFICIT)
                          
                          $
                          7,414
                          
                          
                          $
                          1,902






The accompanying notes are
an integral part of these financial statements




2




SWINGING PIG PRODUCTIONS, INC. &
SUBSIDIARY (A Development Stage Company) Consolidated
Statements of Operations


For
      the Three
                                                                  Months
      Ended
                                                                
                                                                
                                                                For
      the Three
                                                                  Months
      Ended
                                                                
                                                                
                                                                For
      the Six
                                                                  MonthsEnded
                                                                
                                                                
                                                                For
      the Six
                                                                  MonthsEnded
                                                                
                                                                
                                                                June
      25, 2004
                                                                  (inception)
      toJune
      30,
                                                                  2009
                                                                
                                                                
                                                                June
      30,
                                                                  2008
                                                                
                                                                
                                                                June
      30,
                                                                  2009
                                                                
                                                                
                                                                June
      30,
                                                                  2008
                                                                
                                                                
                                                                June
      30,
                                                                  2009REVENUES
                                                                
                                                                $
                                                                -
                                                                
                                                                
                                                                $
                                                                -
                                                                
                                                                
                                                                $
                                                                -
                                                                
                                                                
                                                                $
                                                                -
                                                                
                                                                
                                                                $
                                                                -OPERATING
      EXPENSESProduction
      expenses
                                                                
                                                                
                                                                1,840
                                                                
                                                                
                                                                
                                                                690
                                                                
                                                                
                                                                
                                                                2,452
                                                                
                                                                
                                                                
                                                                931
                                                                
                                                                
                                                                
                                                                146,509Management
      fees
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                1,500
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                3,000
                                                                
                                                                
                                                                
                                                                98,200General
      and administrative
                                                                
                                                                
                                                                341
                                                                
                                                                
                                                                
                                                                4,390
                                                                
                                                                
                                                                
                                                                555
                                                                
                                                                
                                                                
                                                                10,093
                                                                
                                                                
                                                                
                                                                48,322Total
      Operating Expenses
                                                                
                                                                
                                                                2,181
                                                                
                                                                
                                                                
                                                                6,580
                                                                
                                                                
                                                                
                                                                3,007
                                                                
                                                                
                                                                
                                                                14,024
                                                                
                                                                
                                                                
                                                                293,002LOSS
      FROM OPERATIONS
                                                                
                                                                
                                                                (2,181
                                                                )
                                                                
                                                                
                                                                (6,580
                                                                )
                                                                
                                                                
                                                                (3,007
                                                                )
                                                                
                                                                
                                                                (14,024
                                                                )
                                                                
                                                                
                                                                (293,002
                                                                )OTHER
      EXPENSESInterest
      expense
                                                                
                                                                
                                                                -
                                                                
                                                                
                                                                
                                                                -
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                -Total
      Other Expenses
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                -
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                -LOSS
      BEFORE INCOME TAXES
                                                                
                                                                
                                                                (2,181
                                                                )
                                                                
                                                                
                                                                (6,580
                                                                )
                                                                
                                                                
                                                                (3,007
                                                                )
                                                                
                                                                
                                                                (14,024
                                                                )
                                                                
                                                                
                                                                (293,002
                                                                )PROVISION
      FOR INCOME TAXES
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                -
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                -NET
      LOSS
                                                                
                                                                $
                                                                (2,181
                                                                )
                                                                
                                                                $
                                                                (6,580
                                                                )
                                                                
                                                                $
                                                                (3,007
                                                                )
                                                                
                                                                $
                                                                (14,024
                                                                )
                                                                
                                                                $
                                                                (293,002
                                                                )BASIC
      LOSS PER COMMON SHARE
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                $
                                                                (0
                                                                )
                                                                
                                                                
                                                                
                                                                
                                                                
                                                                $
                                                                (0.01
                                                                )WEIGHTED
      AVERAGE NUMBER OFCOMMON
      SHARES OUTSTANDING
                                                                
                                                                
                                                                2,168,000
                                                                
                                                                
                                                                
                                                                2,168,000
                                                                
                                                                
                                                                
                                                                2,168,000
                                                                
                                                                
                                                                
                                                                2,168,000




The accompanying notes are
an integral part of these financial statements




3




SWINGING
PIG PRODUCTIONS, INC. & SUBSIDIARY (A
Development Stage Company) Consolidated
Statements of Cash Flows


For
      the Six
                                                    Months
      Ended
                                                  
                                                  
                                                  For
      the Six
                                                    Months
      Ended
                                                  
                                                  
                                                  June
      25, 2004,
                                                    (inception)
      toJune
      30,
                                                  
                                                  
                                                  June
      30,
                                                  
                                                  
                                                  June
      30,2009
                                                  
                                                  
                                                  2008
                                                  
                                                  
                                                  2009OPERATING
      ACTIVITIESNet
      loss
                                                  
                                                  $
                                                  (3,007
                                                  )
                                                  
                                                  $
                                                  (14,024
                                                  )
                                                  
                                                  $
                                                  (293,002
                                                  )Adjustments
      to Reconcile Net Loss to NetCash
      Used by Operating Activities:Changes
      in operating assets and liabilities:Changes
      in related party receivablesChanges
      in accounts payable and
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  1,884accrued
      expenses
                                                  
                                                  
                                                  1,666
                                                  
                                                  
                                                  
                                                  6,473
                                                  
                                                  
                                                  
                                                  49,538Net
      Cash Used by Operating Activities
                                                  
                                                  
                                                  (1,341
                                                  )
                                                  
                                                  
                                                  (7,551
                                                  )
                                                  
                                                  
                                                  (242,434
                                                  )INVESTING
      ACTIVITIESFINANCING
      ACTIVITIESLoans
      from related parties
                                                  
                                                  
                                                  7,300
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  9,752Common
      stock issued for cash
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  243,200Net
      Cash Provided by Financing Activities
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  
                                                  252,952NET
      DECREASE IN CASH
                                                  
                                                  
                                                  5,512
                                                  
                                                  
                                                  
                                                  (7,551
                                                  )
                                                  
                                                  
                                                  -CASH
      AT BEGINNING OF PERIOD
                                                  
                                                  
                                                  1,902
                                                  
                                                  
                                                  
                                                  25,970CASH
      AT END OF PERIOD
                                                  
                                                  $
                                                  7,414
                                                  
                                                  
                                                  $
                                                  15,317
                                                  
                                                  
                                                  $
                                                  7,414SUPPLIMENTAL
      DISCLOSURES OFCASH
      FLOW INFORMATIONCASH
      PAID FOR:Interest
                                                  
                                                  $
                                                  -
                                                  
                                                  
                                                  $
                                                  -
                                                  
                                                  
                                                  $
                                                  -Income
      Taxes
                                                  
                                                  $
                                                  -
                                                  
                                                  
                                                  $
                                                  -
                                                  
                                                  
                                                  $
                                                  -




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




4


Swinging
Pig Productions, Inc.
 (A
Development Stage Company)
 
 NOTES
TO UNAUDITED FINANCIAL STATEMENTS
 (June
30, 2009)
  NOTE 1
- CONDENSED FINANCIAL STATEMENTS
  The
accompanying financial statements have been prepared by the Company without
audit.  In the opinion of management, all adjustments (which include
only normal recurring adjustments) necessary to present fairly the financial
position, results of operations, and cash flows at June 30, 2009 and for all
periods presented herein, have been made.
  Certain
information and footnote disclosures normally included in financial statements
prepared in accordance with accounting principles generally accepted in the
United States of America have been condensed or omitted.  It is
suggested that these condensed financial statements be read in conjunction with
the financial statements and notes thereto included in the Company’s December
31, 2008 audited financial statements.  The results of operations for
the periods ended June 30, 2009 and 2008 are not necessarily indicative of the
operating results for the full years.
  NOTE 2
- GOING CONCERN
  The
Company’s financial statements are prepared using generally accepted accounting
principles in the United States of America applicable to a going concern which
contemplates the realization of assets and liquidation of liabilities in the
normal course of business. The Company has not yet established an ongoing source
of revenues sufficient to cover its operating costs and allow it to continue as
a going concern. The ability of the Company to continue as a going concern is
dependent on the Company obtaining adequate capital to fund operating losses
until it becomes profitable. If the Company is unable to obtain adequate
capital, it could be forced to cease operations.
  In order
to continue as a going concern, the Company will need, among other things,
additional capital resources. Management’s plan is to obtain such resources for
the Company by obtaining capital from management and significant shareholders
sufficient to meet its minimal operating expenses and seeking equity and/or debt
financing. However management cannot provide any assurances that the Company
will be successful in accomplishing any of its plans.
  The
ability of the Company to continue as a going concern is dependent upon its
ability to successfully accomplish the plans described in the preceding
paragraph and eventually secure other sources of financing and attain profitable
operations. The accompanying financial statements do not include any adjustments
that might be necessary if the Company is unable to continue as a going
concern.


5




Item
2.  Plan of Operation




This
following information specifies certain forward-looking statements of management
of the company. Forward-looking statements are statements that estimate the
happening of future events and are not based on historical
fact.  Forward-looking statements may be identified by the use of
forward-looking
terminology, such as “may”, “shall”, “could”, “expect”, “estimate”,
“anticipate”, “predict”, “probable”, “possible”, “should”, “continue”, or
similar terms, variations of those terms or the negative of those
terms.  The forward-looking statements specified in the following
information have been compiled by our management on the basis of assumptions
made by management and considered by management to be reasonable. Our future
operating results, however, are impossible to predict and no representation,
guaranty, or warranty is to be inferred from those forward-looking
statements.




The assumptions used for
purposes of the forward-looking statements specified in the following
information represent estimates of future events and are subject to uncertainty
as to possible changes in economic, legislative, industry, and other
circumstances. As a result, the identification and interpretation of data and
other information and their use in developing and selecting assumptions from and
among reasonable alternatives require the exercise of judgment. To the extent
that the assumed events do not occur, the outcome may vary substantially from
anticipated or projected results, and, accordingly, no opinion is expressed on
the achievability of those forward-looking statements. We cannot guarantee that
any of the assumptions relating to the forward-looking statements specified in
the following information are accurate, and we assume no obligation to update
any such forward-looking statements.




Critical
Accounting Policy and Estimates.Our Management's Discussion
and Analysis of Financial Condition and Results of Operations section discusses
our consolidated financial statements, which have been prepared in accordance
with accounting principles generally accepted in the United States of America.
The preparation of these financial statements 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
revenues and expenses during the reporting period. On an on-going basis,
management evaluates its estimates and judgments, including those related to
revenue recognition, accrued expenses, financing operations, and contingencies
and litigation. Management bases its estimates and judgments on historical
experience and on various other factors that are believed to be reasonable under
the circumstances, the results of which form the basis for making judgments
about the carrying value of assets and liabilities that are not readily apparent
from other sources. Actual results may differ from these estimates under
different assumptions or conditions. The most significant accounting estimates
inherent in the preparation of our financial statements include estimates as to
the appropriate carrying value of certain assets and liabilities which are not
readily apparent from other sources. These accounting policies are described at
relevant sections in this discussion and analysis and in the notes to the
consolidated financial statements included in our Annual Report as of December
31, 2008 filed on Form 10-KSB.




Our
Business.Swinging Pig Productions, Inc. (“we” or the
“Company), is a development stage Florida Corporation formed on June 25, 2004 to
develop a low-budget film concept that appeals to a broad audience.  Our
corporate purpose is to develop, produce and market feature-length motion
pictures. Our first production is tentatively titled “Chronicles of a Skater
Girl,” (“Skater Girl”). Chronicles of a Skater Girl, LLC, is our
wholly-owned subsidiary. From inception through the current date, our business
operations have primarily been focused on developing Skater Girl. We conducted a
private offering to raise funds to produce and distribute Skater Girl, and to
finance our general corporate expenses. Otherwise, our operations have been
funded by our management who also hold approximately 55% of our outstanding
shares of common stock. We anticipate that our future revenues will be generated
through both distribution and commercial licensing of Skater Girl’s distribution
rights.  We have not had any operating revenue from operations as we have
not yet commercially marketed Skater Girl or any other
production.




6




For the
three months ended June 30, 2009 as compared to the three months ended June 30,
2008.




Liquidity
and Capital Resources. As of June 30, 2009, we have $7414
cash on hand and in our corporate bank accounts.  We have total
current liabilities of $57,216, which consists of accounts payable and accrued
expenses of $49,664 and loans payable to shareholders of $7552 as of June 30,
2009.




Results
of Operations.  As of June 30, 2009, we have not yet generated
or realized any revenues and will not do so until and unless we complete Skater
Girl and enter into a distribution agreement.




Revenues.   We
have no revenues and have only achieved losses since inception.  For
the period from our inception on June 25, 2004 to the period ended June 30,
2009, we generated no revenues from our operations.  We will be unable
to generate revenues until we are able to complete Skater Girl and then enter
into a distribution agreement for Skater Girl.




Operating
Expenses.For the three months ended June 30, 2009, our total
expenses were $2181, which were represented by $258 for general and
administrative expenses and $1,840 for production expenses.  Our loss
from operations and net loss was also $2181 for the three months ended June 30,
2009.  This is in comparison to the three months ended June 30, 2008,
where our total expenses were $6,580, which were represented by $4,390 for
general and administrative expenses, $1,500 for management fees, and $690 for
production expenses.  Our loss from operations and net loss was also
$6,580 for the three months ended June 30, 2008.   The aggregate
expenses were significantly higher for the three months ended June 30, 2008. We
expect to incur considerable expenses as we continue to finish production of
Skater Girl and seek a distribution agreement.




For the six
months ended June 30, 2009 as compared to the six months ended June 30,
2008.




Results
of Operations.  As of June 30, 2009, we have not yet generated
or realized any revenues and will not do so until and unless we complete Skater
Girl and enter into a distribution agreement.




Revenues.   We
have no revenues and have only achieved losses since inception.  For
the period from our inception on June 25, 2004 to the period ended June 30,
2009, we generated no revenues from our operations.  We will be unable
to generate revenues until we are able to complete Skater Girl and then enter
into a distribution agreement for Skater Girl.




Operating
Expenses.For the six months ended June 30, 2009, our total
expenses were $3007, which were represented by $555 for general and
administrative expenses and $2452 for production expenses.  Our loss
from operations and net loss was also $3007 for the six months ended June 30,
2009.  This is in comparison to the six months ended June 30, 2008,
where our total expenses were $14,024, which were represented by $10,093 for
general and administrative expenses, $3,000 for management fees, and $931 for
production expenses.  Our loss from operations and net loss was also
$14,024 for the six months ended June 30, 2008. The aggregate expenses were
higher for the six months ended June 30, 2008 since we had greater general and
administrative expenses in that period. We expect to incur considerable expenses
as we continue to finish production of Skater Girl and seek a distribution
agreement.




7




Our
Plan of Operation for the Next Twelve Months. To effectuate our
business plan during the next twelve months, we complete Skater Girl and arrange
for its distribution.  Our estimated budget to complete
post-production on Skater Girl is:




Steps
      required
                  
                  Estimated
                    budget1) Selection of
      music for Skater Girl’s soundtrack
                  
                  $
                  n/a2) Licensing of
      selected music from recording artists and/or their record
      labels
                  
                  
                  3,0003) Sound design and
      folly editing for Skater Girl
                  
                  $
                  1,5004) Final sound mix
      including movie dialogue, soundtrack music, and folly
sound
                  
                  $
                  1,5005) Color correction
      of Skater Girl
                  
                  $
                  1,0006) Mastering of the
      digital master
                  
                  $
                  1,500Total
                  
                  $
                  8,500




Upon completion of Skater
Girl, we anticipate that our next steps will be submitting to a select number of
film festivals.  The specific festivals which the movie will be
submitted will be contingent on the combination of the following:  the
date we complete Skater Girl; which festivals and deadlines coincide with Skater
Girl’s completion date; and which of these festivals are appropriate venues for
Skater Girl to be seen.  Simultaneously, we will market Skater Girl to
DVD, television, and online distributors, as well as other ancillary channels of
distribution in an effort to secure domestic and foreign distribution for Skater
Girl.




We had cash of $7414 as of
June 30, 2009. We believe we do not have adequate funds to satisfy our working
capital requirements for the next twelve months to complete Skater Girl and
market it for distribution. Our forecast for the period for which our financial
resources will be inadequate to support our operations involves risks and
uncertainties and actual results could fail as a result of a number of factors.
We will need to raise additional capital to continue our
operations.




8




We anticipate fixed
monthly costs of between $300 - $500.  We estimate that we will
require approximately $8,500 to complete the post production on Skater Girl and
to arrange for distribution. In the event that we experience a shortfall in our
capital, which will occur if we are unable to increase our revenues we intend to
pursue capital through public or private financing as well as borrowings and
other sources, such as our officers and directors. We cannot guaranty that
additional funding will be available on favorable terms, if at
all.  If adequate funds are not available, then our ability to
continue our operations may be significantly hindered. If adequate funds are not
available, we believe that our officers, directors and majority shareholders
will contribute funds to pay for our expenses to achieve our objectives over the
next twelve months. Our belief that our majority shareholders will pay our
expenses is based on the fact that they own 1,200,000 shares of our common
stock, which equals approximately 55.4% of our outstanding common stock. We
believe that our majority shareholders will continue to pay our expenses as long
as they maintain ownership of our common stock. Therefore, we have not
contemplated any plan of liquidation in the event that we do not generate
sufficient revenues to support our operations.




We do not anticipate
conducting any such activities in the near future. In the event that we change
the focus of our operations, then we may need to hire additional employees or
independent contractors as well as purchase or lease additional
equipment.




Because we have limited
operations and assets, we may be considered a shell company as defined in Rule
12b-2 of the Securities Exchange Act of 1934. Accordingly, we have checked the
box on the cover page of this report that specifies we are a shell company.




Off-Balance
Sheet Arrangements.There are no off balance sheet arrangements that have
or are reasonably likely to have a current or future effect on our financial
condition, changes in financial condition, revenues or expenses, results of
operations, liquidity, capital expenditures or capital resources that are
material to investors.




Item 3.
Quantitative and Qualitative Disclosures about Market Risk




Not
applicable.




Item 4.
Controls and Procedures




Evaluation
of disclosure controls and procedures. Our management is responsible for
establishing and maintaining adequate internal control over financial
reporting.  Internal control over financial reporting is defined in Rule
13a-15(f) or 15d-15(f) promulgated under the Securities Exchange Act of 1934 as
a process designed by, or under the supervision of, the company’s principal
executive and principal financial officers and effected by the company’s board
of directors, management and other personnel, to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of
financial statements for external purposes in accordance with accounting
principles generally accepted in the United States of America and includes those
policies and procedures that:


- Pertain to the
  maintenance of records that in reasonable detail accurately and fairlyreflect the
  transactions and dispositions of the assets of the
  company;

- Provide reasonable
  assurance that transactions are recorded as necessary to permit preparation of
  financial statements in accordance with accounting principles generally
  accepted in the United States of America and that receipts and expenditures of
  the company are being made only in accordance with authorizations of
  management and directors of the company; and

- 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 financial statements.

9




Because of its inherent
limitations, internal control over financial reporting may not prevent or detect
misstatements.  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.  All internal control systems, no matter how
well designed, have inherent limitations.  Therefore, even those systems
determined to be effective can provide only reasonable assurance with respect to
financial statement preparation and presentation.  Because of the inherent
limitations of internal control, there is a risk that material misstatements may
not be prevented or detected on a timely basis by internal control over
financial reporting. However, these inherent limitations are known features of
the financial reporting process.  Therefore, it is possible to design into
the process safeguards to reduce, though not eliminate, this risk.




As of June 30, 2009
management assessed the effectiveness of our internal control over financial
reporting based on the criteria for effective internal control over financial
reporting established in Internal Control--Integrated Framework issued by the
Committee of Sponsoring Organizations of the Treadway Commission ("COSO") and
SEC guidance on conducting such assessments.  Based on that evaluation,
they concluded that, during the period covered by this report, such internal
controls and procedures were not effective to detect the inappropriate
application of US GAAP rules as more fully described below.  This was due
to deficiencies that existed in the design or operation of our internal controls
over financial reporting that adversely affected our internal controls and that
may be considered to be material weaknesses.




The matters involving
internal controls and procedures that our management considered to be material
weaknesses under the standards of the Public Company Accounting Oversight Board
were: (1) lack of a functioning audit committee due to a lack of a majority of
independent members and a lack of a majority of outside directors on our board
of directors, resulting in ineffective oversight in the establishment and
monitoring of required internal controls and procedures; (2) inadequate
segregation of duties consistent with control objectives; and (3) ineffective
controls over period end financial disclosure and reporting processes.  The
aforementioned material weaknesses were identified by our Chief Executive
Officer in connection with the review of our financial statements as of June 30,
2009.




Management believes that
the material weaknesses set forth in items (2) and (3) above did not have an
effect on our financial results.  However, management believes that the
lack of a functioning audit committee and the lack of a majority of outside
directors on our board of directors results in ineffective oversight in the
establishment and monitoring of required internal controls and procedures, which
could result in a material misstatement in our financial statements in future
periods.




Management’s
Remediation Initiatives: In an effort to remediate the identified
material weaknesses and other deficiencies and enhance our internal controls, we
have initiated, or plan to initiate, the following series of
measures:




We will create a position
to segregate duties consistent with control objectives and will increase our
personnel resources and technical accounting expertise within the accounting
function when funds are available to us.  And, we plan to appoint one or
more outside directors to our board of directors who shall be appointed to an
audit committee resulting in a fully functioning audit committee who will
undertake the oversight in the establishment and monitoring of required internal
controls and procedures such as reviewing and approving estimates and
assumptions made by management when funds are available to us.




Management believes that
the appointment of one or more outside directors, who shall be appointed to a
fully functioning audit committee, will remedy the lack of a functioning audit
committee and a lack of a majority of outside directors on our
Board.




We anticipate that these
initiatives will be at least partially, if not fully, implemented by August 31,
2009.  Additionally, we plan to test our updated controls and remediate our
deficiencies by August 31, 2009.




Changes
in internal controls over financial reporting: There was no change in our
internal controls over financial reporting that occurred during the period
covered by this report, which has materially affected, or is reasonably likely
to materially affect, our internal controls over financial reporting.




Item 4(T).
Controls and Procedures.




Changes
in internal controls.There were no changes in our internal control over
financial reporting that occurred during the fiscal quarter covered by this
report that have materially affected, or are reasonably likely to materially
affect, our internal control over financial
reporting.




10




PART II — OTHER
INFORMATION




Item 1.
Legal Proceedings.




None.




Item 1A.
Risk Factors.




Not
applicable.




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




None.




Item
3.  Defaults Upon Senior Securities




None.




Item
4.  Submission of Matters to Vote of Security
Holders




None.




Item
5.  Other Information




None.




Item
6.  Exhibits




31. Rule
13a-14(a)/15d-14(a) Certifications.


32. Section 1350
Certifications.




11




SIGNATURES




In accordance with the
requirements of the Securities Exchange Act of 1934, the registrant caused this
report to be signed on its behalf by the undersigned, thereunto duly
authorized.




Swinging
Pig Productions, Inc.


a Florida
corporation




/s/
      Julie Mirman
                  
                  
                  August 19,
      2009Julie
      Mirman
                    Principal Executive
      Officer,
                      President
      and a Director




/s/
      Daniel Mirman
                  
                  
                  August
      19, 2009Daniel
      Mirman
                      Principal Financial
      Officer, Treasurer,
                      Secretary and a
      Director
   12