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| [X]                  | QUARTERLY REPORT UNDER TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 2010 |
|----------------------|----------------------------------------------------------------------------------------------------------------------------------------|
| OR                   |
| [   ] | TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934                                               |

|   | Large Accelerated Filer                     | [   ] |   | Accelerated Filer         | [   ] |
|--------|---------------------------------------------|----------------------|--------|---------------------------|----------------------|
|   | Non-accelerated Filer                       | [   ] |   | Smaller Reporting Company | [X]                  |
|   | (Do not check if smaller reporting company) |                 |   |                      |

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|                                 |                                                                                         | Page   |
|--------------------------------------|----------------------------------------------------------------------------------------------|--------|
|                                 |                                                                                         |   |
| PART I – FINANCIAL INFORMATION |                                                                                         |
|                                 |                                                                                         |   |
| Item 1.                              | Financial Information.                                                                       | 3      |
|                                 |                                                                                         |   |
|                                 | Balance Sheets (Unaudited)                                                                   | 4      |
|                                 | Statements of Expenses (Unaudited)                                                           | 5      |
|                                 | Statements of Cash Flows (Unaudited)                                                         | 6      |
|                                 | Notes to Financial Statements (Unaudited)                                                    | 7      |
|                                 |                                                                                         |   |
| Item 2.                              | Management’s Discussion and Analysis of Financial Condition and Results of Operations. | 9      |
|                                 |                                                                                         |   |
| Item 3.                              | Quantitative and Qualitative Disclosures About Market Risk.                                  | 9      |
|                                 |                                                                                         |   |
| Item 4.                              | Controls and Procedures.                                                                     | 9      |
|                                 |                                                                                         |   |
|                                 |                                                                                         |   |
| PART II – OTHER INFORMATION    |                                                                                         |
|                                 |                                                                                         |   |
| Item 1A.                             | Risk Factors.                                                                                | 10     |
|                                 |                                                                                         |   |
| Item 6.                              | Exhibits.                                                                                    | 10     |
|                                 |                                                                                         |   |
| Signatures                           | 11                                                                                           |
|                                 |                                                                                         |
| Exhibit Index                        | 12                                                                                           |

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| KOKO, LTD.                    |
|-------------------------------|
| (A Development Stage Company) |
| Balance Sheets                |

|                                                                |   | September 30, |     |   | December 31, |   |
|---------------------------------------------------------------------|--------|---------------|----------|--------|--------------|--------|
|                                                                |   | 2010          |     |   | 2009         |   |
| ASSETS                                                              |   |          |     |   |         |   |
| CURRENT ASSETS:                                                     |   |          |     |   |         |   |
| Cash                                                                |   | $             | 89,237   |   |         | $      | 156,057 |   |
| Accounts receivable                                                 |   |          | 5,760    |   |         |   | - |   |
| Inventory                                                           |   |          | 94,994   |   |         |   | - |   |
| Total Assets                                                        |   | $             | 189,991  |   |         | $      | 156,057 |   |
|                                                                |   |          |     |   |         |   |   |   |
| LIABILITIES AND STOCKHOLDERS’ EQUITY                          |   |          |     |   |         |   |   |   |
| CURRENT LIABILITIES:                                                |   |          |     |   |         |   |   |   |
| Accounts payable                                                    |   | $             | 14       |   |         | $      | 407 |   |
| Advances from shareholder                                           |   |          | -        |   |         |   | 10,400 |   |
| Total Current Liabilities                                           |   |          | 14       |   |         |   | 10,807 |   |
|                                                                |   |          |     |   |         |   |   |   |
| Stockholders’ Equity                                          |   |          |     |   |         |   |   |   |
| Preferred stock, $.00001 par, 100,000,000 shares authorized, no     |   |          |     |   |         |   |   |   |
| shares issued or outstanding                                        |   |          | -        |   |         |   | - |   |
| Common stock, $.00001 par, 100,000,000 shares authorized, 8,420,000 |   |          |     |   |         |   |   |   |
| and 7,962,500 shares issued and outstanding, respectively           |   |          | 84       |   |         |   | 80 |   |
| Additional paid-in capital                                          |   |          | 356,016  |   |         |   | 264,520 |   |
| Deficit accumulated during the development stage                    |   |          | (166,123 | )      |         |   | (119,350 | ) |
|                                                                |   |          |     |   |         |   |   |   |
| Total Stockholders’ Equity                                    |   |          | 189,977  |   |         |   | 145,250 |   |
|                                                                |   |          |     |   |         |   |   |   |
| Total Liabilities and Stockholders’ Equity                    |   | $             | 189,991  |   |         | $      | 156,057 |   |

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| KOKO, LTD.                           |   |
|--------------------------------------|--------|
| (A Development Stage Company)        |   |
| Statements of Expenses               |   |
| (Unaudited)                          |   |
|                                 |   |
|                                 |   |
|                                 |   |   |   |   |   |   |   | From Inception |   |
|                                 |   |   |   |   |   |   |   | (June 19, 2007) |   |
|                                 |   | Three Months Ended |   |   | Nine Months Ended |   |   | Through |   |
|                                 |   | September 30, |   |   | September 30, |   |   | September 30, |   |
|                                 |   | 2010 |   |   | 2009 |   |   | 2010 |   |   | 2009 |   |   | 2010 |   |
| GROSS REVENUES                       |   | $ | 5,760 |   |   | $ | - |   |   | $ | 5,760 |   |   | $ | - |   |   | $ | 5,760 |   |
| Cost of goods sold                   |   |   | 4,550 |   |   |   | - |   |   |   | 4,550 |   |   |   | - |   |   |   | 4,550 |   |
| GROSS PROFIT                         |   |   | 1,210 |   |   |   | - |   |   |   | 1,210 |   |   |   | - |   |   |   | 1,210 |   |
|                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| OPERATING EXPENSES:                  |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Legal fees                           |   |   | 2,028 |   |   |   | 895 |   |   |   | 16,629 |   |   |   | 8,064 |   |   |   | 55,060 |   |
| Accounting fees                      |   |   | 3,990 |   |   |   | 6,142 |   |   |   | 15,026 |   |   |   | 15,248 |   |   |   | 40,276 |   |
| Office expense                       |   |   | 948 |   |   |   | 445 |   |   |   | 7,248 |   |   |   | 955 |   |   |   | 10,674 |   |
| Insurance expense                    |   |   | 2,812 |   |   |   | - |   |   |   | 2,812 |   |   |   | - |   |   |   | 2,812 |   |
| License and fees                     |   |   | 637 |   |   |   | 250 |   |   |   | 1,100 |   |   |   | 598 |   |   |   | 11,025 |   |
| Professional fees                    |   |   | 651 |   |   |   | 13,792 |   |   |   | 5,168 |   |   |   | 33,544 |   |   |   | 47,486 |   |
| Total operating expenses             |   |   | 11,066 |   |   |   | 21,524 |   |   |   | 47,983 |   |   |   | 58,409 |   |   |   | 167,333 |   |
|                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net Loss                             |   | $ | (9,856 | ) |   | $ | (21,524 | ) |   | $ | (46,773 | ) |   | $ | (58,409 | ) |   | $ | (166,123 | ) |
|                                 |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted average number of shares    |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |   |
| outstanding                          |   |   | 8,420,000 |   |   |   | 7,170,000 |   |   |   | 8,385,467 |   |   |   | 7,170,000 |   |   |   |   |   |
| Basic and diluted net loss per share |   | $ | (0.00 | ) |   | $ | (0.00 | ) |   | $ | (0.01 | ) |   | $ | (0.01 | ) |   |   |   |   |

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| KOKO, LTD.                                         |   |
|----------------------------------------------------|--------|
| (A Development Stage Company)                      |   |
| Statements of Cash Flows                           |   |
| (Unaudited)                                        |   |
|                                               |   |
|                                               |   |
|                                               |   |   |   |   | From Inception |   |
|                                               |   |   |   |   | (June 19, 2007) |   |
|                                               |   | Nine Months Ended |   |   | Through |   |
|                                               |   | September 30, |   |   | September 30, |   |
|                                               |   | 2010 |   |   | 2009 |   |   | 2010 |   |
| Cash Flows From Operating Activities               |   |   |   |   |   |   |   |   |   |
| Net Loss                                           |   | $ | (46,773 | ) |   | $ | (58,409 | ) |   | $ | (166,123 | ) |
| Adjustments to reconcile net loss to net cash      |   |   |   |   |   |   |   |   |   |   |   |   |
| used in operating activities:                      |   |   |   |   |   |   |   |   |   |   |   |   |
| Common stock subscribed for services               |   |   | - |   |   |   | - |   |   |   | 10,000 |   |
| Changes in assets and liabilities:                 |   |   |   |   |   |   |   |   |   |   |   |   |
| Accounts receivable                                |   |   | (5,760 | ) |   |   | - |   |   |   | (5,760 | ) |
| Inventory                                          |   |   | (94,994 | ) |   |   | - |   |   |   | (94,994 | ) |
| Accounts payable                                   |   |   | (393 | ) |   |   | (10,389 | ) |   |   | 14 |   |
| Total Cash (Used) by Operating Activities          |   |   |   |   |   |   | (68,798 | ) |   |   | (256,863 | ) |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |
| Cash Flows From Financing Activities               |   |   |   |   |   |   |   |   |   |   |   |   |
| Payment on advances from shareholders              |   |   | (10,400 | ) |   |   | - |   |   |   | (10,400 | ) |
| Advances from shareholders                         |   |   | - |   |   |   | (6,300 | ) |   |   | 10,400 |   |
| Sale of common stock to founder                    |   |   | - |   |   |   | - |   |   |   | 1,300 |   |
| Sale of common stock                               |   |   | 91,500 |   |   |   | - |   |   |   | 344,800 |   |
| Total Cash Provided (Used) by Financing Activities |   |   |   |   |   |   | (6,300 | ) |   |   | 346,100 |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |
| Net Increase (Decrease) in Cash                    |   |   | (66,820 | ) |   |   | (75,098 | ) |   |   | 89,237 |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |
| Cash at Beginning of Period                        |   |   | 156,057 |   |   |   | 84,340 |   |   |   | - |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |
| Cash at End of Period                              |   | $ | 89,237 |   |   | $ | 9,242 |   |   | $ | 89,237 |   |
|                                               |   |   |   |   |   |   |   |   |   |   |   |   |
| Supplemental Disclosure of Cash Flow Information   |   |   |   |   |   |   |   |   |   |   |   |   |
| Interest paid                                      |   | $ | - |   |   | $ | - |   |   | $ | - |   |
| Income taxes paid                                  |   | $ | - |   |   | $ | - |   |   | $ | - |   |

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| ITEM 2. | MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS. |
|---------|----------------------------------------------------------------------------------------------|

| 1)   | Completed the research and development of the steak timer; |
|----------------|------------------------------------------------------------|

| 2)   | Filed our patents and trademarks with the US Patent and Trademark office; |
|----------------|---------------------------------------------------------------------------|

| 3)   | Completed the art work design for the packaging; |
|----------------|--------------------------------------------------|

| 4)   | Engaged Meri LLC, China, to manufacture the initial order of 10,500 steak timer units. The order was completed at the end of May 2010 and received at our headquarters in late June 2010; and, |
|----------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 5)   | Finalized and entered into our first licensing agreement with Sharper Image to distribute our steak timer through their holiday catalogue in July 2010. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------|

| 6)   | The steak timers are now being sold through Sharper Image and on Amazon on November 2010. |
|----------------|-------------------------------------------------------------------------------------------|

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| 1)   | Engage the services of a fulfillment center to process all orders from sales through the contracted third party to include processing credit transactions, packaging, shipping and handling. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2)   | Pursue other distributors who may be interested in distributing our steak timer. There are a few who have indicated interest however no definitive agreements have been reached. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 3)   | Upon the success of the sales of the first order, utilize those proceeds to place a second order based on the current demand for the timer. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------|

| 4)   | Start an e-mail campaign advertising the steak timer. Anticipated date of completion is in time for the Christmas Holiday period 2010. |
|----------------|----------------------------------------------------------------------------------------------------------------------------------------|

| ITEM 3. | QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK. |
|---------|-------------------------------------------------------------|

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|    |                                                                                                                                    | Incorporated by reference |    |
|---------|-----------------------------------------------------------------------------------------------------------------------------------------|---------------------------|---------|
| Exhibit | Document Description                                                                                                                    | Form                      | Date    | Number | Filed herewith |
| 3.1     | Articles of Incorporation.                                                                                                              | S-1                       | 3/12/09 | 3.1 |   |
|    |                                                                                                                                    |                      |    |   |   |
| 3.2     | Bylaws.                                                                                                                                 | S-1                       | 3/12/09 | 3.2 |   |
|    |                                                                                                                                    |                      |    |   |   |
| 4.1     | Specimen Stock Certificate.                                                                                                             | S-1                       | 3/12/09 | 4.1 |   |
|    |                                                                                                                                    |                      |    |   |   |
| 14.1    | Code of Ethics.                                                                                                                         | 10-K                      | 4/01/10 | 14.1 |   |
|    |                                                                                                                                    |                      |    |   |   |
| 31.1    | Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |                      |    |   | X |
|    |                                                                                                                                    |                      |    |   |   |
| 32.1    | Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.         |                      |    |   | X |
|    |                                                                                                                                    |                      |    |   |   |
| 99.2    | Audit Committee Charter.                                                                                                                | 10-K                      | 4/01/10 | 99.2 |   |
|    |                                                                                                                                    |                      |    |   |   |
| 99.3    | Disclosure Committee Charter.                                                                                                           | 10-K                      | 4/01/10 | 99.3 |   |

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|   | KOKO LTD. |
|--------|-----------|
|   |      |
|   | BY:       | GREGORY RUFF |
|   |      | Gregory Ruff |
|   |      | President, Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer, Secretary, Treasurer and sole member of the Board of Directors |

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|    |                                                                                                                                    | Incorporated by reference |    |
|---------|-----------------------------------------------------------------------------------------------------------------------------------------|---------------------------|---------|
| Exhibit | Document Description                                                                                                                    | Form                      | Date    | Number | Filed herewith |
| 3.1     | Articles of Incorporation.                                                                                                              | S-1                       | 3/12/09 | 3.1 |   |
|    |                                                                                                                                    |                      |    |   |   |
| 3.2     | Bylaws.                                                                                                                                 | S-1                       | 3/12/09 | 3.2 |   |
|    |                                                                                                                                    |                      |    |   |   |
| 4.1     | Specimen Stock Certificate.                                                                                                             | S-1                       | 3/12/09 | 4.1 |   |
|    |                                                                                                                                    |                      |    |   |   |
| 14.1    | Code of Ethics.                                                                                                                         | 10-K                      | 4/01/10 | 14.1 |   |
|    |                                                                                                                                    |                      |    |   |   |
| 31.1    | Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. |                      |    |   | X |
|    |                                                                                                                                    |                      |    |   |   |
| 32.1    | Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.         |                      |    |   | X |
|    |                                                                                                                                    |                      |    |   |   |
| 99.2    | Audit Committee Charter.                                                                                                                | 10-K                      | 4/01/10 | 99.2 |   |
|    |                                                                                                                                    |                      |    |   |   |
| 99.3    | Disclosure Committee Charter.                                                                                                           | 10-K                      | 4/01/10 | 99.3 |   |

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