----

----

| [X]                  | QUARTERLY REPORT UNDER TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED MARCH 31, 2011 |
|----------------------|------------------------------------------------------------------------------------------------------------------------------------|
| 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) |                 |   |                      |

----

----

----

|                                 |                                                                                         | 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                                                                                           |

----

| KOKO, LTD.                                                          |   |
|---------------------------------------------------------------------|--------|
| (A Development Stage Company)                                       |   |
| Balance Sheets (Unaudited)                                     |   |
|                                                                |   |   |   |   |   |   |
|                                                                |   |   |   |   |   |   |
|                                                                |   | March 31, |   |   | December 31, |   |
|                                                                |   | 2011 |   |   | 2010 |   |
| ASSETS                                                              |   |   |   |   |   |   |
| CURRENT ASSETS:                                                     |   |   |   |   |   |   |
| Cash                                                                |   | $ | 95,664 |   |   | $ | 111,592 |   |
| Inventory                                                           |   |   | 94,739 |   |   |   | 94,994 |   |
| Total Assets                                                        |   | $ | 190,403 |   |   | $ | 206,586 |   |
|                                                                |   |   |   |   |   |   |   |   |
| LIABILITIES AND STOCKHOLDERS’ DEFICIT                         |   |   |   |   |   |   |   |   |
| CURRENT LIABILITIES:                                                |   |   |   |   |   |   |   |   |
| Accounts payable                                                    |   | $ | 1,208 |   |   | $ | 1,000 |   |
| Total Current Liabilities                                           |   |   | 1,208 |   |   |   | 1,000 |   |
|                                                                |   |   |   |   |   |   |   |   |
| 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,           |   |   |   |   |   |   |   |   |
| 8,562,500 and 8,545,000 shares issued and outstanding, respectively |   |   | 86 |   |   |   | 86 |   |
| Additional paid-in capital                                          |   |   | 384,514 |   |   |   | 381,014 |   |
| Deficit accumulated during the development stage                    |   |   | (195,405 | ) |   |   | (175,514 | ) |
|                                                                |   |   |   |   |   |   |   |   |
| Total Stockholders’ Deficit                                   |   |   | 189,195 |   |   |   | 205,586 |   |
|                                                                |   |   |   |   |   |   |   |   |
| Total Liabilities and Stockholders' Deficit                         |   | $ | 190,403 |   |   | $ | 206,586 |   |

----

| KOKO, LTD.                               |   |
|------------------------------------------|--------|
| (A Development Stage Company)            |   |
| Statements of Expenses (Unaudited)  |   |
|                                     |   |   |   |   |   |   |
|                                     |   |   |   |   | From Inception |   |
|                                     |   |   |   |   | (June 19, 2007) |   |
|                                     |   | Three Month Period |   |   | Through |   |
|                                     |   | Ended March 31, |   |   | March 31, |   |
|                                     |   | 2011 |   |   | 2010 |   |   | 2011 |   |
| GROSS REVENUES                           |   | $ | 60 |   |   | $ | - |   |   | $ | 5,820 |   |
| Cost of goods sold                       |   |   | 38 |   |   |   | - |   |   |   | 4,588 |   |
| GROSS PROFIT                             |   |   | 22 |   |   |   | - |   |   |   | 1,232 |   |
|                                     |   |   |   |   |   |   |   |   |   |   |   |   |
| OPERATING EXPENSES:                      |   |   |   |   |   |   |   |   |   |   |   |   |
| Legal fees                               |   | $ | 12,956 |   |   | $ | 7,516 |   |   | $ | 69,616 |   |
| Promotional expense                      |   |   | 218 |   |   |   | - |   |   |   | 218 |   |
| Accounting fees                          |   |   | 3,890 |   |   |   | 3,500 |   |   |   | 47,885 |   |
| Office expense                           |   |   | 2,104 |   |   |   | 4,447 |   |   |   | 21,162 |   |
| License and fees                         |   |   | - |   |   |   | 315 |   |   |   | 11,124 |   |
| Travel expense                           |   |   | 746 |   |   |   | - |   |   |   | 746 |   |
| Product development costs                |   |   | - |   |   |   | 3,943 |   |   |   | 45,886 |   |
| Total operating expenses                 |   |   | 19,914 |   |   |   | 19,721 |   |   |   | 196,637 |   |
|                                     |   |   |   |   |   |   |   |   |   |   |   |   |
| Net Loss                                 |   | $ | (19,892 | ) |   | $ | (19,721 | ) |   | $ | (195,405 | ) |
|                                     |   |   |   |   |   |   |   |   |   |   |   |   |
| Weighted average number of shares issued |   |   | 8,560,167 |   |   |   | 8,324,800 |   |   |   |   |   |
| Basic and diluted net loss per share     |   | $ | (0.00 | ) |   | $ | (0.00 | ) |   |   |   |   |

----

| KOKO, LTD.                                       |   |
|--------------------------------------------------|--------|
| (A Development Stage Company)                    |   |
| Statements of Cash Flows (Unaudited)             |   |
|                                             |   |   |   |   |   |   |
|                                             |   |   |   |   | From Inception |   |
|                                             |   |   |   |   | (June 19, 2007) |   |
|                                             |   | Three Months Ended |   |   | Through |   |
|                                             |   | March 31, |   |   | March 31, |   |
|                                             |   | 2011 |   |   | 2010 |   |   | 2011 |   |
| Cash Flows From Operating Activities             |   |   |   |   |   |   |   |   |   |
| Net Loss                                         |   | $ | (19,892 | ) |   | $ | (19,721 | ) |   | $ | (195,407 | ) |
| Adjustments to reconcile net loss to net cash    |   |   |   |   |   |   |   |   |   |   |   |   |
| used in operating activities:                    |   |   |   |   |   |   |   |   |   |   |   |   |
| Common stock subscribed for services             |   |   | - |   |   |   | - |   |   |   | 10,000 |   |
| Changes in assets and liabilities:               |   |   |   |   |   |   |   |   |   |   |   |   |
| Inventory                                        |   |   | 256 |   |   |   | (48,000 | ) |   |   | (94,737 | ) |
| Accounts payable                                 |   |   | 208 |   |   |   | 414 |   |   |   | 1,208 |   |
| Total Cash (Used) by Operating Activities        |   |   | (19,428 | ) |   |   | (67,307 | ) |   |   | (278,936 | ) |
|                                             |   |   |   |   |   |   |   |   |   |   |   |   |
| Cash Flows From Financing Activities             |   |   |   |   |   |   |   |   |   |   |   |   |
| Payment on advances from shareholders            |   |   | - |   |   |   | (6,200 | ) |   |   | - |   |
| Sale of common stock to founder                  |   |   | - |   |   |   | - |   |   |   | 1,300 |   |
| Sale of common stock                             |   |   | 3,500 |   |   |   | 87,000 |   |   |   | 373,300 |   |
| Total Cash Provided by Financing Activities      |   |   | 3,500 |   |   |   | 80,800 |   |   |   | 374,600 |   |
|                                             |   |   |   |   |   |   |   |   |   |   |   |   |
| Net Increase in Cash                             |   |   | (15,928 | ) |   |   | 13,493 |   |   |   | 95,664 |   |
|                                             |   |   |   |   |   |   |   |   |   |   |   |   |
| Cash at Beginning of Period                      |   |   | 111,592 |   |   |   | 156,057 |   |   |   | - |   |
|                                             |   |   |   |   |   |   |   |   |   |   |   |   |
| Cash at End of Period                            |   | $ | 95,664 |   |   | $ | 169,550 |   |   | $ | 95,664 |   |
|                                             |   |   |   |   |   |   |   |   |   |   |   |   |
| Supplemental Disclosure of Cash Flow Information |   |   |   |   |   |   |   |   |   |   |   |   |
| Interest paid                                    |   | $ | - |   |   | $ | - |   |   | $ | - |   |
| Income taxes paid                                |   | $ | - |   |   | $ | - |   |   | $ | - |   |

----

----

----

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

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

----

|    |                                                                                                                                    | 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 |   |

----

|   | 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 |

----

|    |                                                                                                                                    | 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 |   |

----