UNITED STATES SECURITIES AND EXCHANGE COMMISSION
 Washington, D.C. 20549
 Amendment No. 1 to FORM 10-Q/A
 x
    
    QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
 For the
	quarterly period ended February 28, 2011 OR
 o
    
    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from  to
 Commission file number (000-23617)  GREEN ENERGY GROUP, INC. (f/k/a eCom eCom.com, Inc.)  (Exact name of registrant as specified in its charter)
  Florida
(State or other jurisdiction 
of incorporation or organization)
    
    65-0538051
(IRS Employer
Identification No.)1150 S. US Highway 1, Suite 302Jupiter, Florida
    
    33477-9053(Address of principal executive offices)
    
    (Zip code)
 (561) 249-1354     Table of Contents
 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.
 o x Indicate by check mark whether the registrant has submitted electronically and posted on its
corporate Web site, if any, every Interactive Data File required to be submitted and posted
pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period
that the registrant was required to submit and post such files).
 o 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 (as defined by Rule 12b-2 of the
Exchange Act).
 Large accelerated filer o
    
    Accelerated filer o
    
    Non-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).
 x o
 As of July 13, 2012 there were 304,051,001 common shares of the
	registrant's common stock, par value $.0001 per share, outstanding. Explanatory Note
  The purpose of this Amendment No. 1 to the Quarterly Report Form 10-Q of
		Green Energy Group, Inc. for the quarterly period ended February 28, 2011
		is to
 2   Table of Contents
 Green Energy Group, Inc. (f/k/a eCom eCom.com, Inc.)
 INDEX
 PagePART 1 FINANCIAL INFORMATIONItem 1
			Condensed Financial Statements
			
			
			4Condensed Balance Sheets as of February
				28, 2011
				(unaudited) and May 31, 2010
			
			
			4Condensed Statements of Operations for the
				Three and Nine Month Periods Ended February 28, 2011 and 2010 (unaudited)
			
			
			5Condensed Statement of Changes in
				Stockholders' Deficit for the Periods from June 1, 2008 through
				February 28, 2011
				(unaudited)
			
			
			6Condensed Statements of Cash Flows for the
				Nine Months Ended February 28, 2011 and 2010 (unaudited)
			
			
			7Notes to Condensed Financial Statements
				(unaudited)
			
			
			8Item 2.
			Management's Discussion and Analysis of Financial Condition and Results of Operations
			
			
			12Item 3.
			Quantitative and Qualitative Disclosures About Market Risk
			
			
			12Item 4.
			Controls and Procedures
			
			
			13PART 2 OTHER INFORMATIONItem 1.
			Legal Proceedings
			
			
			13Item 1A.
			Risk Factors
			
			
			13Item 2.
			Unregistered Sales of Equity Securities and Use of Proceeds
			
			
			13Item 3.
			Defaults Upon Senior Securities
			
			
			13Item 4.
			(Removed and Reserved)
			
			
			13Item 5.
			Other Information
			
			
			13Item 6.
			Exhibits
			
			
			13SIGNATURE
			
			
			14




3



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##### Table of Contents



PART 1. FINANCIAL INFORMATION




Item 1. Financial Statements




Green Energy
	Group, Inc.


(f/k/a eCom eCom.com, Inc.)


Condensed Balance Sheets  February 28, 2011May 31, 2010Assets
		
		(unaudited)Current AssetsCash
		
		$
		0
		
		
		$
		0Total current assets
		
		
		0
		
		
		
		0Goodwill
		
		
		19,322
		
		
		
		19,322Total
	assets
	$
	19,322
	
	
	$
	19,322Liabilities and Stockholders'
		Equity (Deficit)Current
	LiabilitiesAccounts
		payable
		$
		7,650
		$
		1,000Stockholder
		loans
		
		23,018
		
		7,018Total
	current liabilities
		
		30,668
		
		8,018Total
	liabilities
		
		30,668
		
		
		
		8,018Commitments and
		ContingenciesStockholders' Equity (Deficit):Common stock, $.0001 par value; 1,500,000,000 shares authorized;
		304,051,001
		and 304,405,001 shares issued and outstanding, respectively. 
		Preferred shares, $.0001 par value 20,000,000 preferred shares
		authorized 0 preferred shares outstanding.
		
		30,405
		
		
		30,405Paid-in-capital
		
		103,224
		
		
		
		103,224Par value in excess of reorganization value
		
		
		(27,025
		)
		
		
		(27,025
		)Accumulateddeficit
		
		
		(117,950
		)
		
		(95,300
		)Total stockholders' equity
		(deficit)
		
		
		(11,346
		)
		
		11,304Total liabilities and stockholders' equity
		(deficit)
		
		$
		19,322
		
		
		$
		19,322


See accompanying notes to condensed financial statements.

4



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##### Table of Contents




Green Energy Group, Inc.


(f/k/a eCom eCom.com, Inc.)

Condensed Statements of Operations

(unaudited)

Quarter Ended February 28,
    
    
    Nine Months Ended February 28,2011
    
    
    2010
    
    
    2011
    
    
    2010Net Sales
    
    $
    0
    
    
    $
    0
    
    
    $
    0
    
    
    $
    0Cost of Sales
    
    
    0
    
    
    
    0
    
    
    
    0
    
    
    
    0Gross
	profit
    
    
    0
    
    
    
    0
    
    
    
    0
    
    
    
    0Operating expenses:General & administrative
    
    
    11,050
    
    
    
    0
    
    
    
    22,650
    
    
    
    0Total expenses
    
    
    11,050
    
    
    
    0
    
    
    
    22,650
    
    
    
    0Loss from operations
    
    
    (11,050
    )
    
    
    0
    
    
    
    (22,650
    )
    
    
    0Net Loss
    
    $
    (11,050
    )
    
    $
    0
    
    
    $
    (22,650
    )
    
    $
    0Basic and DilutedEarnings per common share
    
    $
    (.000
    )
    
    $
    .000
    
    
    $
    (.000
    )
    
    $
    .000Weighted-average shares outstanding:
    
    
    304,051,001
    
    
    
    304,051,001
    
    
    
    304,051,001
    
    
    
    304,051,001
 See accompanying
	notes to condensed financial statements.




5



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##### Table of Contents



Green Energy Group, Inc. (f/k/a eCom eCom.com, Inc.) Condensed
	Statement of Changes in Stockholders' Deficit (unaudited)   Common Stock
		Paid-in-Capital
		
	Par Value in Excess of Reorganization
	Value
	AccumulatedDeficitTotal
	Stockholders'
		EquityNumber of Sharesat Par Value 
		$.0001Balance May 31, 2008
		
		273,049,733
		
		
		$
		27,305
		
		
		$
		13,320
		
		$
		(27,025
		)
		
		$
		(1,289
		)
		
		$
		12,311Issuance of common stock for
		services
		31,001,268
		
		
		
		3,100
		
		
		
		89,904
		
		
		0
		0
		
		93,004Net loss
		year ended May 31, 2009
		
		0
		0
		0
		
		0
		
		
		
		(93,553
		)
		
		
		(93,553
		)Balance May 31, 2009
		
		304,051,001
		
		
		
		30,405
		
		
		
		103,224
		
		
		(27,025
		)
		
		
		(94,842
		)
		
		
		11,762Net loss year ended May 31, 2010
		
		0
		0
		0
		
		0
		
		
		
		(458
		)
		
		
		(458
		)Balance
		May 31, 2010
		
		304,051,001
		
		
		
		30,405
		
		
		
		103,224
		
		
		(27,025
		)
		
		
		(95,300
		)
		
		
		11,304Net loss
		nine months ended February 28, 2011
		
		0
		0
		0
		
		0
		
		
		
		(22,650
		)
		
		
		(22,650
		)Balance
		February 28, 2011
		
		304,051,001
		
		
		$
		30,405
		
		
		$
		103,224
		
		$
		(27,025
		)
		
		$
		(117,950
		)
		
		$
		(11,346
		)  See accompanying notes to condensed financial statements.




6



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##### Table of Contents




Green Energy Group, Inc.

(f/k/a eCom eCom.com, Inc.)

Condensed Statements of Cash
	Flows

(unaudited)



|                                                                                |  | NineMonths
		Ended February 28, 2011 |         |   | NineMonths Ended
		February 28, 2010 |  
|------------------------------------------------------------------------------- |  | ------------------------------------ | ------- | - | ------------------------------------ | -
|Cash flows from operating activities:                                           |  |                                      |         |   |                                      |  
|Net loss                                                                        |  | $                                    | (22,650 | ) |                                      | $
|Adjustments to reconcile net loss to net cash provided by operating activities: |  |                                      |         |   |                                      |  
|Stock-based compensation                                                        |  |                                      | 0       |   |                                      |  
|Changes in operating assets and liabilities                                     |  |                                      |         |   |                                      |  
|Increase in accounts payable and accrued expenses                               |  |                                      | 22,650  |   |                                      |  
|                                                                                |  |                                      |         |   |                                      |  
|Net cash provided by operating activities                                       |  |                                      | 0       |   |                                      |  
|                                                                                |  |                                      |         |   |                                      |  
|                                                                                |  |                                      |         |   |                                      |  
|                                                                                |  |                                      |         |   |                                      |  
|Net decrease in cash                                                            |  |                                      | 0       |   |                                      |  
|                                                                                |  |                                      |         |   |                                      |  
|Cash at beginning of
			period                                                  |  |                                      | 0       |   |                                      |  
|                                                                                |  |                                      |         |   |                                      |  
|Cash at end of
		period                                                         |  | $                                    | 0       |   |                                      | $
|                                                                                |  |                                      |         |   |                                      |  
|                                                                                |  |                                      |         |   |                                      |  
|                                                                                |  |                                      |         |   |                                      |  
|Supplemental Disclosure
		of Cash Flow Information:                             |  |                                      |         |   |                                      |  
|Interest paid                                                                   |  | $                                    | 0       |   |                                      | $
|                                                                                |  |                                      |         |   |                                      |  
|                                                                                |  |                                      |         |   |                                      |  
|Income taxes paid                                                               |  | $                                    | 0       |   |                                      | $
|                                                                                |  |                                      |         |   |                                      |  

See accompanying notes to condensed financial
statements.



7



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##### Table of Contents

Green
Energy Group, Inc. (f/k/a eCom eCom.com, Inc.) Notes to
Condensed Financial Statements  Note A. Description of Business The Company was incorporated in the State of Florida on
June 14, 1994. Green Energy Group, Inc. (f/k/a eCom.Com, Inc.) ("GEG" and "eCom") is referred to as "the Company". On
February 28, 2011 the Company moved its main office to 1150 S. US Highway One, Suite
302, Jupiter, FL 33477-3305, and the telephone number changed to
(561) 249-1354.  Also on February 28, 2011 the Board of Directors approved
the name change of eCom eCom.com, Inc. to Green Energy Group, Inc. During the fiscal year ended May 31, 2005 eCom focused on
separating all ten of its current business segments, USA SportsNet, Inc., USA
Performance Products, Inc., eSecureSoft Corp., USAS Digital, Inc., Pro Card
Corporation, AAB National Company, A Classified Ad, Inc., Swap and Shop.net
Corp., A Super Deal.com, Inc. and MyZipSoft, Inc. This plan was undertaken for the purposes of allowing the
management and employees the opportunity to operate each segment independently.
Also, to have the ability for each segment, to raise its own funding for growth
and expansion. On June 4, 2004 the Company spun-off each of the above listed
companies into separate public companies. On December 1, 2003, the Board of Directors of eCom
approved the spin-off of eCom's ten (10) operating subsidiary companies,
pursuant to SEC Staff Legal Bulletin No. 4. On December 18, 2003, USA SportsNet,
Inc. entered into an Asset Acquisition Agreement with American Capital Holdings,
Inc., ("ACHI") The Date of Record for the first spin-off, USA SportsNet, Inc.
(later renamed American Capital Holdings, Inc., Cusip No. 02503V 10 9/SEC CIK
No. 0001288010) was January 5, 2004. The Date of Record for the second spin-off,
MyZipSoft, Inc. (Standard & Poor's Cusip No. 628703 10 0/SEC CIK No. 0001290785)
was February 23, 2004, and the shares of MyZipSoft were distributed to its
shareholders on June 2, 2005. On March 2, 2004, the Board of Directors of eCom approved
the spin off of the remaining eight (8) spin off companies in which the Board of
Directors voted to issue to their shareholders one (1) share of the company for
every one hundred (100) shares of eCom owned with a record date of May 27, 2005, pursuant
to the advice of SEC Staff Legal Bulletin No. 4. On November 29, 2004 an involuntary petition was filed
against eCom in the United States Southern District Bankruptcy Court  under Title 11, Chapter 11 of the United
States Bankruptcy Code by petitioning creditors, American Capital Holdings,
Inc., Richard Turner, Barney A. Richmond, and ACHI, Inc. The Bankruptcy
proceedings were initiated in an effort to implement a viable plan for
reimbursement of costs incurred by American Capital Holdings, Inc., the
petitioning creditors, and all other creditors/vendors who had not been paid.
Most importantly, the proceedings enabled Mr. Richmond to initiate
reorganization plans in an effort to restore the shareholder value lost by
approximately 5,000 shareholders. A copy of the June 2, 2005 Chapter 11, Title
11 Amended Involuntary Petition of eCom is posted on eCom's website,
www.ecomecom.net. On March 31, 2008 Joint Plan Proponent American Capital
Holdings, Inc. and Debtor, eCom eCom.com, Inc. ("Proponents") received a March
28, 2008 United States Southern District of Florida Bankruptcy Court Order
Granting Debtor-In- Possession's Motion For Final Decree Closing Case (C.P.
#361) and Final Decree,  issued by the Honorable Paul G. Hyman, Jr. which closed eCom's
successful Plan of Reorganization. As a result of the emergence of eCom eCom.com, Inc. (Prior eCom) from operating under Chapter 11 of the United States Bankruptcy Code on March 28, 2008 (the Effective Date), the Company is the successor registrant to Prior
eCom pursuant to Rule 12g-3 under the Securities Exchange Act of 1934. Note B. Summary of Significant Accounting Policies BASIS OF PRESENTATION, USE OF ESTIMATES The Company maintains its accounts on the accrual basis of accounting. The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. 8   Table of Contents  Note B. Summary of Significant Accounting Policies
- (continued) REVENUERECOGNITION Revenue from the sale of products is recognized at the time the
products are shipped. CASH Cash consists of deposits in banks and other financial
institutions having original maturities of less than ninety days. GOODWILL The
Company recorded goodwill as a result of applying fresh start accounting on the
date the Company emerged from Bankruptcy. See Note C. We review the carrying
amount of goodwill for impairment on an annual basis. Additionally, we perform
an impairment assessment of goodwill whenever events or changes in circumstances
indicate that the carrying value of goodwill and other intangible assets may not
be recoverable. On May 31, 2011 if was determined that the carrying value of
goodwill should be reduced as there were no cash flows to support the valuation. STOCK-BASEDCOMPENSATION The accounting for common stock issued for services
is based on the grant date fair value equal the trading price of Company's
common stock on the date of grant.  Expense is recognized during the period
in which the services are provided.  The Company has not issued any stock
options and no share issuance are subject to vesting requirements. INCOME TAXES Income taxes are provided for the tax effects of transactions reported in the
financial statements and consist of taxes currently due plus deferred taxes
related to certain income and expenses recognized in different periods for
financial and income tax reporting purposes. Deferred tax assets and liabilities
represent the future tax return consequences of those differences, which will
either be taxable or deductible when the assets and liabilities are recovered or
settled. Deferred taxes also are recognized for operating losses and tax credits
that are available to offset future taxable income and income taxes,
respectively. A Valuation allowance is provided if it is more likely than not
that some or all of the deferred tax asset will not be realized. The Company adopted the new accounting for uncertainty in income taxes guidance on June 1, 2009. The adoption of that guidance did not result in the recognition of any unrecognized tax benefits and the Company has no unrecognized tax benefits at May 31, 2010. The Company's U.S. Federal and state income tax returns prior to fiscal year May 31, 2007 are closed and management continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The Company recognizes interest and penalties associated with tax matters as part of the income tax provision and includes accrued interest and penalties with the related tax liability in the consolidated balance sheets. NET LOSSPERCOMMONSHARE Basic
net loss per common share is computed using the weighted average number of
common shares outstanding during each period presented. Diluted net loss per
common share is computed by using the weighted average number of common shares
and potential common shares outstanding during the period. RECENTLY ISSUEDACCOUNTINGSTANDARDS In June 2009, the Financial Accounting Standards Board ("FASB") issued Statement of Financial Accounting Standards ("SFAS") No. 168, The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles—a replacement of FASB Statement No. 162 ("FASB SFAS 168"). SFAS 168 establishes the FASB Accounting Standards CodificationTM ("Codification") as the source of authoritative U.S. GAAP for nongovernmental entities. The Codification does not change U.S. GAAP. Instead, it takes the thousands of individual pronouncements that currently comprise U.S. GAAP and reorganizes them into approximately 90 accounting Topics, and displays all Topics using a consistent structure. Contents in each Topic are further organized first by Subtopic, then Section and finally Paragraph. The Paragraph level is the only level that contains substantive content. Citing particular content in the Codification involves specifying the unique numeric path to the content through the Topic, Subtopic, Section and Paragraph structure. FASB suggests that all citations begin with
"FASB ASC," where ASC stands for Accounting Standards Codification. Changes to the ASC subsequent to June 30, 2009 are referred to as Accounting Standards Updates ("ASU"). 9   Table of Contents
 RECENTLY ISSUEDACCOUNTINGSTANDARDS- (continued) In
conjunction with the issuance of FASB SFAS 168, the FASB also issued ASU No. 2009-1, Topic 105—Generally Accepted Accounting Principles ("FASB ASU 2009-1"), which includes FASB SFAS 168 in its entirety as a transition to the ASC. FASB ASU 2009-1 is effective for interim and annual periods ending after September 15, 2009 and had no impact on the Company's financial position or results of operations but changed the referencing system for accounting standards. Certain of the following pronouncements were issued prior to the issuance of the ASC and adoption of the ASUs. For such pronouncements, citations to the applicable Codification by Topic, Subtopic and Section are provided where applicable in addition to the original standard type and number. In June 2009, the FASB issued additional guidance under ASC 860
"Accounting for Transfer of financial Assets and Extinguishment of Liabilities" which improves the relevance, representational faithfulness, and comparability of the information that a reporting entity provides in its financial statements about a transfer of financial asset; the effects of a transfer on its financial position, financial performance, and cash flows; and a transferor's continuing involvement, if any, in transferred financial assets. This additional guidance requires that a transferor recognize and initially measure at fair value all assets obtained (including a transferor's beneficial interest) and liabilities incurred as a result of a transfer of financial assets accounted for as a sale. Enhanced disclosures are required to provide financial
statement users with greater transparency about transfers of financial assets
and a transferor's continuing involvement with transferred financial assets.
This additional guidance must be applied as of the beginning of each reporting entity's first annual
	reporting period that begins after November 15, 2009, for
	interim periods within that first annual reporting period and for interim
	and annual reporting periods thereafter. Earlier application is prohibited.
	This additional guidance must be applied to transfers occurring on or after
	the effective date. The adoption of this ASC 860 is not expected to have a material impact on the Company's financial statements and disclosures. In January 2010, the FASB issued Accounting Standards Update ("ASU") 2010-06,
	"improving Disclosures about Fair Value Measurements," which clarifies certain existing requirements in ASC 820
	"Fair Value Measurements and Disclosures," and required disclosures related to significant transfers between each level and additional information about Level 3 activity. FASB ASU 2010-06 begins phasing in the first fiscal period beginning after December 15, 2009. The Company is currently assessing the impact on its consolidated results of operations and financial conditions. In February 2010, the FASB issued FASB ASU 2010-09, "Subsequent Events, Amendments to Certain Recognition and Disclosure Requirements," which clarifies certain existing evaluation and disclosure requirements in ASC 855
	"Subsequent Events" related to subsequent events. FASB ASU 2010-09 requires SEC filers to evaluate subsequent events through the date in which the financial statements are issued and is effective immediately. The new guidance does not have an effect on the Company's consolidated results of operations and financial condition.
 Management does not believe that any other recently issued, but not yet effective, accounting standards if currently adopted would have a material effect on the accompanying financial statements.
 Note C. Involuntary
Reorganization under Chapter 11 ThePlan of Reorganization became effective and the Company emerged from Chapter 11
reorganization proceedings on March 28, 2008 (the "Reorganization Effective
Date").  On the Reorganization Effective Date, the Company implemented
fresh-start reporting in accordance with American Institute of Certified Public
Accounts Statement of Position 90-7:Financial Reporting by Entities in
Reorganization under the Bankruptcy Code("SOP 90-7"). Allconditions required for the adoption of fresh-start reporting were met upon
emergence from the reorganization Proceedings on the Reorganization Effective
Date.  As a result, the fair value of the Prior eCom assets became the new basis
for the Company's statement of financial position as of the
Fresh-Start Adoption Date, and all operations beginning on or after March 28,
2008 are related to the Successor Company. As aresult of the application of fresh-start reporting in accordance,
the financial statements prior to and including March 28, 2008 represent the
operations of the Prior eCom and are not comparable with the financial
statements for periods on or after March 28, 2008. References to "New eCom"
refer to the Company on or after March 28, 2008, after giving effect to the
application of fresh-start reporting. References to the "Prior eCom" refer to the
Company prior to and including March 28, 2008. 10   Table of Contents Note D.
Goodwill In accordance
with SOP 90-7, any portion of the reorganization value that cannot be attributed
to specific tangible or identifiable assets of the emerging entity should be
reported as goodwill in accordance with paragraph 6 of FASB Statement No. 142 Goodwill and Other Intangible Assets.  The Company recorded goodwill of
$19,322 as a result of applying fresh-stat accounting on March 28, 2008.  
Goodwill was determined as follows:  Identifiable Assets of New eCom on March 28, 2008 (Date of Bankruptcy
		Effectiveness):Cash
		$  
		         1Liabilities of New eCom on March 28, 2008 (Date of
		Bankruptcy Effectiveness):
		(19,323)Excess Reorganization Value
		$
		(19,322) Note E. Income Taxes The Company does not believe that the realization of the related net deferred tax asset meets the criteria required by generally accepted accounting principles and, accordingly, the deferred income tax asset arising from such loss carry forward has been fully reserved. Deferred income taxes (benefits) are provided for certain
income and expenses which are recognized in different periods for tax and
financial reporting purposes. The Company had cumulative net operating loss
carry-forwards for income tax purposes at
February 28, 2011 of approximately $7,400,000, expiring through May 31, 2030. The Company has established a 100% valuation allowance against this deferred tax asset, as the Company has no history of profitable operations. Note
F. Related Party Transactions


The Company has received cash advances from Richard
Turner, CFO of the Company, in varying amounts and at various times subsequent
to September 1, 2001. These related party loans were non-collateralized and due
on demand. The interest portion of these notes has stopped accruing interest
after the company was adjudicated bankrupt. The balance owed Mr. Turner of
$140,233 was discharged by the bankruptcy court for the issuance of 5,393,579
shares of common stock at the agreed upon price of $.026 per share. The balance
owed to Mr. Turner as of February 28, 2011 is $5,592. 
The balance owed to Barney A. Richmond as of February 28, 2011 is $1,739.

The Company is allocated certain expenses such as rent,
travel and administrative that are paid on behalf of the Company by American
Capital Holdings, Inc., a company that is related to the Company by mutual
stockholders and Directors. The total expenses allocated to the Company in the
nine months ended February 28, 2011 and 2010 is
$22,650 and $0, respectively.

Note
G. Going Concern

As reflected in the accompanying financial statements, the
Company had a net  loss for the nine months ended February 28, 2011 of $22,650.
The total accumulated deficit as of February 28, 2011 was $117,950. The ability of the Company to continue
as a going concern is dependent on the Company's ability to further implement
its business plan and raise capital. The financial statements do not included
any adjustments that might be necessary if the Company is unable to continue as
a going concern.



11



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##### Table of Contents

Note
H. Subsequent Events

As part of the Company's assessment of the fair value of
goodwill, on May 31, 2011 it was determined that the
carrying value of goodwill should be reduced as there were no cash flows to
support the valuation.

|                                                    |  |   |         |   |  |  |  |  | 
|--------------------------------------------------- |  | - | ------- | - |  |  |  |  | 
|Carrying Value of Goodwill
		March 28, 2008         |  | $ | 19,322  |   | 
|Impairment loss recorded on
		May 31, 2011          |  |   | (19,322 | ) | 
|Implied fair value of
		goodwill as of May 31, 2011 |  | $ | 0       |   | 



On June 29, 2012 the Securities and Exchange
Commission filed an Order Instituting Administrative Proceedings and Notice of
Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934. The
Administrative Proceeding File No 3-14932 listed the Company as being delinquent
in its periodic filings.



Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations
 Revenue for the
	nine months ended February 28, 2011 and 2010 was $0 and $0 respectively. Total operating expenses for the nine months ended February
28, 2011 was $22,650 compared to $0 for the
nine months ended February 28, 2010,  resulting from completing SEC required filings, after the Company's
prior PCAOB
registered independent accountant was suspended from filing reports as of April
22, 2008 for a period of two years. During the year ending May 31, 2011 the
company retained the accounting services of D. Brooks and Associates CPA's, P.A.
During December 2011 the company retained the accounting
services of Pybus & Company, P.A. with headquarters in West Palm Beach,
Florida.  Costs for the new registered accountant will be reflected on
the financial statements for the year ended May 31, 2013. The operations for the
nine months ended February 28, 2011 resulted in a net loss of $22,650
versus a net loss of $0 recorded in the
nine months ended February 28, 2010. History of the Company To review the History
	of the Company, see Part 1, Item 1 of our annual report filed for
	the period May 31, 2010.  That note is hereby incorporated by reference
	into this Part 1, Item 2.
 Recently Adopted Accounting Pronouncements
 For a discussion of recently adopted accounting pronouncements, see Note
	B to our  financial statements at Part 1, Item 1 to this quarterly report.
 Accounting Pronouncements That We Have Not Yet Adopted
 For a discussion of recently issued accounting pronouncements that we have not yet adopted, see
Note B to our  financial statements at Part 1, Item 1 to this quarterly
report.




Forward-Looking Statements
 This quarterly report
	on Form 10-Q contains "forward-looking statements" within the meaning of the
	federal securities laws. Statements regarding future events and developments
	and our future performance, as well as management's current expectations,
	beliefs, plans, estimates or projections relating to the future, are
	forward-looking statements within the meaning of these laws.  Actual
	results could differ materially from those set forth in the forward-looking
	statements.


Item 3. Quantitative and Qualitative Disclosures About Market Risk
 Not Applicable


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Item 4. Controls and Procedures
 Evaluation of Disclosure Controls and Procedures
 We maintain disclosure controls and procedures that are designed to
		ensure that information required to be disclosed by us in the reports
		that we file or submit to the Securities and Exchange Commission under
		the Securities Exchange Act, is recorded, processed, summarized, and
		reported within the time periods specified by the Securities and
		Exchange Commission's rules and forms, and that information is
		accumulated and communicated to our management, including our principal
		executive and principal financial officer (whom we refer to in this
		periodic report as our Certifying Officer), as appropriate to allow
		timely decisions regarding required disclosure.  Our management is
		responsible for establishing and maintaining adequate internal control
		over financial reporting.  Our management evaluated, with the
		participation of our Certifying Officer, the effectiveness of our
		disclosure controls and procedures (as defined in Rule 13a-15(e) under
		the Securities Exchange Act) as of February 28, 2011, pursuant to
		Rule 13a-15(b) under the Securities Exchange Act.  Based upon that
		evaluation, our Certifying Officer concluded that, as of February 28,
		2011, our disclosure controls and procedures were effective at the
		reasonable assurance level.
  Management's Report on Internal Control over Financial Reporting
  Internal control over financial reporting is a process to provide
		reasonable assurance regarding the reliability of financial reporting
		and the preparation of financial statements for external purposes in
		accordance with GAAP.  There has been no change in our internal control
		over financial reporting during the nine months ended February 28, 2011,
		that has materially affected, or is reasonably likely to materially
		affect, our internal control over financial reporting.
  Our management, including our Certifying Officer, does not expect that
		our disclosure controls and procedures or our internal controls will
		prevent all errors and all fraud.  A control system, no matter how well
		conceived and operated, can provide only reasonable, not absolute,
		assurance that the objectives of the control system are met.  Further,
		the design of a control system must reflect the fact that there are
		resource constraints, and the benefits of controls must be considered
		relative to their costs.  Because of the inherent limitations in all
		control systems, no evaluation of the controls can provide absolute
		assurance that all control issues and instances of fraud, if any, within
		the Company have been detected.
  Our Certifying Officer conducted an evaluation of the effectiveness of
		our internal control over financial reporting based on the framework inInternal
		Control - Integrated Frameworkissued
		by the Committee of Sponsoring Organizations of the Treadway
		Commission.  Based on this evaluation, he concluded that our internal
		control over financial reporting was effective as of February 28, 2011.
 PART 2. OTHER INFORMATION
 
 Item 1. Legal Proceedings
   Item 1A. Risk Factors
   Item 2. Unregistered Sales of Equity Securities and Use of Proceeds
 Item 3. Defaults Upon Senior Securities


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Item 4. (Removed and Reserved)
  Item 5. Other Information
 Item 6. Exhibits
  Exhibit 31.1
			
			Certification pursuant to Rule 13a — 14(a), as adopted
pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.Exhibit 31.2
			
			Certification pursuant to Rule 13a — 14(a), as adopted
pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.Exhibit 32.1
			
			Certification pursuant to 18 U.S.C. Section 1350, as
 adopted pursuant to Section 906 of the Sarbanes-Oxley Act
of 2002.Exhibit 99.1
			
			Articles of Amendment to Articles of
			Incorporation.  Changing name of Corporation to Green Energy
			Group, Inc. dated February 28, 2011. (1) (1) incorporated by reference to the form
	10-Q for the period ending February 28, 2011 filed with the SEC on April 14,
	2011 SEC Accession No. 0001000459-11-000006


SIGNATURE
  Green Energy Group, Inc. (f/k/a eCom eCom.com, Inc.)Date: July 13, 2012
    By:
    /s/ Richard C. TurnerRichard C. TurnerChief Financial Officer
(Duly Authorized Officer and Principal
Financial and Accounting Officer) 14