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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 MARCH 31, 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)                                                                  | 3      |
|                                 |                                                                                        |   |
|                                 | Statements of Expenses (Unaudited)                                                          | 4      |
|                                 |                                                                                        |   |
|                                 | Statements of Cash Flows (Unaudited)                                                        | 5      |
|                                 |                                                                                        |   |
|                                 | Notes to Financial Statements (Unaudited)                                                   | 6      |
|                                 |                                                                                        |   |
| Item 2                               | Management’s Discussion and Analysis of Financial Condition and Results of Operations | 7      |
|                                 |                                                                                        |   |
| Item 3                               | Quantitative and Qualitative Disclosures About Market Risk                                  | 8      |
|                                 |                                                                                        |   |
| Item 4                               | Controls and Procedures                                                                     | 8      |
|                                 |                                                                                        |   |
|                                 |                                                                                        |   |
| PART II – Other Information    |                                                                                        |
|                                 |                                                                                        |   |
| Item 1A                              | Risk Factors                                                                                | 9      |
|                                 |                                                                                        |   |
| Item 6                               | Exhibits                                                                                    | 9      |
|                                 |                                                                                        |   |
|                                 | Signatures                                                                                  | 10     |
|                                 |                                                                                        |   |
|                                 | Exhibit Index                                                                               |   |

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PART I – FINANCIAL INFORMATION

| ITEM 1. | FINANCIAL STATEMENTS |
|---------|----------------------|

Balance Sheets

|                                       |                                                                | March 31,                 |      | December 31, |
|--------------------------------------------|---------------------------------------------------------------------|---------------------------|-----------|--------------|
|                                       |                                                                | 2010                      |      | 2009         |
| ASSETS                                     |                                                                |                      |      |         |
|                                       | CURRENT ASSETS:                                                     |                      |      |         |   |
|                                       |                                                                | Cash                      | $         | 169,550      | $ | 156,057 |
|                                       |                                                                | Prepaids                  |      | 48,000       |   | - |
|                                       |                                                                | Total Assets              | $         | 217,550      | $ | 156,057 |
|                                       |                                                                |                      |      |         |
| LIABILITIES AND STOCKHOLDERS’ EQUITY |                                                                |                      |      |         |
| CURRENT LIABILITIES:                       |                                                                |                      |      |         |
|                                       | Accounts payable                                                    | $                         | 821       | $            | 407 |
|                                       | Advances from shareholder                                           |                      | 4,200     |         | 10,400 |
|                                       |                                                                | Total Current Liabilities |      | 5,021        |   | 10,807 |
|                                       |                                                                |                      |      |         |
| Stockholders' Deficit                      |                                                                |                      |      |         |
|                                       | Preferred stock, $.00001 par, 100,000,000 shares authorized,        |                      |      |         |   |
|                                       | no shares issued or outstanding                                     |                      | -         |         | - |
|                                       | Common stock, $.00001 par, 100,000,000 shares authorized,           |                      |      |         |   |
|                                       | 8,397,500 and 7,962,500 shares issued and outstanding, respectively |                      | 84        |         | 80 |
|                                       | Additional paid-in capital                                          |                      | 351,516   |         | 264,520 |
|                                       | Deficit accumulated during the development stage                    |                      | (139,071) |         | (119,350) |
|                                       |                                                                |                      |      |         |
| Total Stockholders’ Equity           |                                                                | 212,529                   |      | 145,250      |
|                                       |                                                                |                      |      |         |
| Total Liabilities and Stockholders' Equity | $                                                                   | 217,550                   | $         | 156,057      |

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Statements of Expenses

|                                            |   |               |   | From Inception  |
|-------------------------------------------------|--------|--------------------|--------|-----------------|
|                                            |   |               |   | (June 19, 2007) |
|                                            |   | Three Month Period |   | Through         |
|                                            |   | Ended March 31,    |   | March 31,       |
|                                            |   | 2010               |   | 2009            |   | 2010 |
| OPERATING EXPENSES:                             |   |               |   |            |   |   |
| Legal fees                                      | $      | 7,516              | $      | 6,280           | $ | 45,947 |
| Accounting fees                                 |   | 3,500              |   | 6,901           |   | 28,750 |
| Office expense                                  |   | 4,447              |   | 122             |   | 7,873 |
| License and fees                                |   | 315                |   | -               |   | 10,240 |
| Product development costs                       |   | 3,943              |   | 8,570           |   | 46,261 |
| Total operating expenses                        |   | 19,721             |   | 21,873          |   | 139,071 |
|                                            |   |               |   |            |   |   |
| Net Loss                                        | $      | (19,721)           | $      | (21,873)        | $ | (139,071) |
|                                            |   |               |   |            |   |   |
| Weighted average number of common shares issued |   | 8,321,826          |   | 6,250,000       |   | N/A |
| Basic and diluted net loss per common share     | $      | (0.00)             | $      | (0.00)          |   | N/A |

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Statements of Cash Flows

|                                             |                                          |                                        |                                      |            |
|--------------------------------------------------|-----------------------------------------------|---------------------------------------------|-------------------------------------------|-----------------|
|                                             |                                          |                                        |                                      | From Inception  |
|                                             |                                          |                                        |                                      | (June 19, 2007) |
|                                             |                                          | Three Months Ended                          |                                      | Through         |
|                                             |                                          | March 31,                                   |                                      | March 31,       |
|                                             |                                          | 2010                                        |                                      | 2009            |   | 2010 |
| Cash Flows From Operating Activities             |                                          |                                        |                                      |            |   |   |
|                                             | Net Loss                                      | $                                           | (19,721)                                  | $               | (21,873) | $ | (139,071) |
|                                             | Adjustments to reconcile net loss to net cash |                                        |                                      |            |   |   |   |
|                                             |                                          | used in operating activities:               |                                      |            |   |   |   |   |
|                                             |                                          | Common stock subscribed for services        |                                      | -               |   | - |   | 10,000 |
|                                             | Changes in assets and liabilities:            |                                        |                                      |            |   |   |   |
|                                             |                                          | Prepaids                                    |                                      | (48,000)        |   | - |   | (48,000) |
|                                             |                                          | Accounts payable                            |                                      | 414             |   | - |   | 821 |
|                                             |                                          |                                        | Total Cash (Used) by Operating Activities |            | (67,307) |   | (21,873) |   | (176,250) |
|                                             |                                          |                                        |                                      |            |   |   |
| Cash Flows From Financing Activities             |                                          |                                        |                                      |            |   |   |
|                                             | Payment on advances from shareholders         |                                        | (6,200)                                   |            | - |   | (6,200) |
|                                             | Advances from shareholders                    |                                        | -                                         |            | - |   | 10,400 |
|                                             | Sale of common stock to founder               |                                        | -                                         |            | - |   | 1,300 |
|                                             | Sale of common stock                          |                                        | 87,000                                    |            | - |   | 340,300 |
|                                             |                                          | Total Cash Provided by Financing Activities |                                      | 80,800          |   | - |   | 345,800 |
|                                             |                                          |                                        |                                      |            |   |   |
|                                             | Net Increase in Cash                          |                                        | 13,493                                    |            | (21,873) |   | 169,550 |
|                                             |                                          |                                        |                                      |            |   |   |
|                                             | Cash at Beginning of Period                   |                                        | 156,057                                   |            | 84,340 |   | - |
|                                             |                                          |                                        |                                      |            |   |   |
|                                             | Cash at End of Period                         | $                                           | 169,550                                   | $               | 62,467 | $ | 169,550 |
|                                             |                                          |                                        |                                      |            |   |   |
| Supplemental Disclosure of Cash Flow Information |                                          |                                        |                                      |            |   |   |
|                                             | Interest paid                                 | $                                           | -                                         | $               | - | $ | - |
|                                             | Income taxes paid                             | $                                           | -                                         | $               | - | $ | - |

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Notes to Financial Statements

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ITEM 2

| 1)   | Completed the R & D 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; and, |
|----------------|-------------------------------------------------------|

| 4)   | Engaged Meri LLC, China, to start the manufacturing order of 10,500 steak timer units. Estimated to be completed at the end of May 2010 and shipped and arrive at the company’s headquarters late June 2010. |
|----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 1)   | Start selling the steak timer and generating sales by mid summer 2010. This will be accomplished using the internet and web based outlets and/or engaging a presence on retail store shelves through a marketing agreement with a 3rd party. The company has already received interest from one such party.  |
|----------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| 2)   | Engage the services of a fulfillment center to process all orders from the placement of it via the internet or phone, processing credit transactions, packaging, shipping and handling. This engagement should occur by mid summer of 2010. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| 3)   | Should the product be successful and accepted by the market place, use the proceeds from its first order to place another one accordingly to the demand, if any, for the timer. |
|----------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

ITEM 4

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PART II.  OTHER INFORMATION

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

ITEM 6

| Exhibit No. | Document Description                                                                                                                |
|-------------|-------------------------------------------------------------------------------------------------------------------------------------|
| 31.1        | Certification of Principal Executive Office and Principal Financial Officer pursuant Section 302 of the Sarbanes-Oxley Act of 2002. |
|        |                                                                                                                                |
| 32.1        | Certification of Chief Executive Officer and Chief Financial Officer pursuant Section 906 of the Sarbanes-Oxley Act of 2002.        |

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SIGNATURES

|   | 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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EXHIBIT INDEX

| Exhibit No. | Document Description                                                                                                                |
|-------------|-------------------------------------------------------------------------------------------------------------------------------------|
| 31.1        | Certification of Principal Executive Office and Principal Financial Officer pursuant Section 302 of the Sarbanes-Oxley Act of 2002. |
|        |                                                                                                                                |
| 32.1        | Certification of Chief Executive Officer and Chief Financial Officer pursuant Section 906 of the Sarbanes-Oxley Act of 2002.        |

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