|                                  
|----------------------------------
|UNITED STATES                     
|SECURITIES AND EXCHANGE COMMISSION
|Washington,
 D.C. 20549           
|                                  
|FORM 10-Q                         

QUARTERLY REPORT PURSUANT TO SECTION 13 OR
15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 2010

Commission file number: 000-53450

|                                                
|------------------------------------------------
|BELLA VIAGGIO, INC.                             
|                                                
|(Name of registrant as specified in its charter)

|                                                                |  |                                      
|--------------------------------------------------------------- |  | -------------------------------------
|Nevada                                                          |  | 33-1176182                           
|                                                                |  |                                      
|(State or
 other jurisdiction of incorporation or organization) |  | (I.R.S.
 Employer Identification No.)

|                                                      
|------------------------------------------------------
|2120 58th Avenue, Suite 107
 Vero Beach, Florida 32966
|                                                      
|(Address of principal executive offices)(Zip Code)    
|                                                      
|(772) 584-3308                                        
|                                                      
|(Registrants telephone number, including area code)  

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.


Yes x No o


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 (§232.405 of this chapter) during the preceding 12 months (or
for such shorter period that the registrant was required to submit and post
such files).


Yes o No o


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

|                                                                       |                            
|---------------------------------------------------------------------- | ---------------------------
|Large accelerated filer o                                              | Accelerated filer o        
|Non-accelerated filer o   (Do not check if smaller
 reporting company) | Smaller reporting company x

Indicate by
check mark whether the registrant is a shell company (as defined in Rule 12b-2
of the Exchange Act)
Yes x No o

As of May 17,
2010, there were 2,644,500 shares of common stock outstanding.

---



TABLE OF CONTENTS

|                                |                                                                                     |  |          
|------------------------------- | ----------------------------------------------------------------------------------- |  | ---------
|                                |                                                                                     |  | Page
 No.
|                                |                                                                                     |  |          
|PART I. - FINANCIAL INFORMATION |                                                                                     | 
|Item 1.                         | Financial Statements                                                                |  | 3        
|Item 2.                         | Managements
 Discussion and Analysis of Financial Condition and Plan of Operations |  | 10       
|Item 3.                         | Quantitative and Qualitative Disclosures About Market Risk                          |  | 10       
|Item 4                          | Controls and Procedures                                                             |  | 11       
|PART II - OTHER INFORMATION     |                                                                                     | 
|Item 1.                         | Legal
 Proceedings                                                                  |  | 12       
|Item 1A.                        | Risk Factors                                                                        |  |          
|Item 2.                         | Unregistered
 Sales of Equity Securities and Use of Proceeds                        |  | 12       
|Item 3.                         | Defaults
 Upon Senior Securities                                                    |  | 12       
|Item 4.                         | (Removed and
 Reserved)                                                             |  | 12       
|Item 5.                         | Other
 Information                                                                  |  | 12       
|Item 6.                         | Exhibits                                                                            |  | 12       

2

---



PART I - FINANCIAL INFORMATION

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

BELLA VIAGGIO, INC.
(A DEVELOPMENT STAGE ENTERPRISE)

Condensed Financial Statements
March 31, 2010 and 2009
(Unaudited)

3

---



BELLA VIAGGIO, INC.
(A DEVELOPMENT STAGE ENTERPRISE)

Condensed Financial Statements
March 31, 2010 and 2009
(Unaudited)

TABLE OF CONTENTS

|                                                                                                                                                    |  |        
|--------------------------------------------------------------------------------------------------------------------------------------------------- |  | -------
|                                                                                                                                                    |  | Page(s)
|                                                                                                                                                    |  |        
|Condensed Balance Sheets as of March 31, 2010 and December 31, 2009                                                                                 |  | 5      
|                                                                                                                                                    |  |        
|Condensed Statements of Operations for the three months ended March
 31, 2010 and 2009 and the period of June 6, 2007 (Inception) toMarch 31,
 2010 |  | 6      
|                                                                                                                                                    |  |        
|Condensed Statements of Cash Flows for the three months ended March
 31, 2010 and 2009 and the period of June 6, 2007 (Inception) toMarch 31, 2010  |  | 7      
|                                                                                                                                                    |  |        
|Notes to the Condensed Financial Statements                                                                                                         |  | 8 - 9  

4

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BELLA VIAGGIO, INC.
(A Development Stage Enterprise)
Condensed Balance Sheets

|                                                                                                                                                |  |                 |         |                    |   |         |  
|----------------------------------------------------------------------------------------------------------------------------------------------- |  | --------------- | ------- | ------------------ | - | ------- | -
|                                                                                                                                                |  | March 31,
 2010 |         | December
 31, 2009 |  
|                                                                                                                                                |  |                 |         |                    |  
|                                                                                                                                                |  | (unaudited)     |         |                    |  
|ASSETS                                                                                                                                         
|                                                                                                                                                |  |                 |         |                    |   |         |  
|Current assets                                                                                                                                  |  |                 |         |                    |   |         |  
|Cash                                                                                                                                            |  | $               | 28      |                    | $ | 28      |  
|                                                                                                                                                |  |                 |         |                    |   |         |  
|Total current assets                                                                                                                            |  |                 | 28      |                    |   | 28      |  
|                                                                                                                                                |  |                 |         |                    |   |         |  
|                                                                                                                                                |  |                 |         |                    |   |         |  
|Total assets                                                                                                                                    |  | $               | 28      |                    | $ | 28      |  
|                                                                                                                                                |  |                 |         |                    |   |         |  
|                                                                                                                                                |  |                 |         |                    |   |         |  
|LIABILITIES AND STOCKHOLDERS DEFICIT                                                                                                          
|                                                                                                                                                |  |                 |         |                    |   |         |  
|Current liabilities                                                                                                                             |  |                 |         |                    |   |         |  
|Accounts payable                                                                                                                                |  | $               | 3,625   |                    | $ | 1,540   |  
|Loan from shareholder                                                                                                                           |  |                 | 19,335  |                    |   | 18,245  |  
|                                                                                                                                                |  |                 |         |                    |   |         |  
|Total current liabilities                                                                                                                       |  |                 | 22,960  |                    |   | 19,785  |  
|                                                                                                                                                |  |                 |         |                    |   |         |  
|                                                                                                                                                |  |                 |         |                    |   |         |  
|Stockholders Deficit                                                                                                                           |  |                 |         |                    |   |         |  
|Preferred stock, $0.001 par value;
 5,000,000 shares authorized, no shares issued or outstanding                                                |  |                 |        |                    |   |        |  
|Common stock, $0.001 par value; 70,000,000
 shares authorized, 2,644,500 shares issued and outstanding at March 31, 2010
 and December 31, 2009 |  |                 | 2,645   |                    |   | 2,645   |  
|Additional paid in capital                                                                                                                      |  |                 | 72,305  |                    |   | 72,305  |  
|Deficit accumulated during the development
 stage                                                                                               |  |                 | (97,882 | )                  |   | (94,707 | )
|Total stockholders deficit                                                                                                                     |  |                 | (22,932 | )                  |   | (19,757 | )
|                                                                                                                                                |  |                 |         |                    |   |         |  
|                                                                                                                                                |  |                 |         |                    |   |         |  
|Total liabilities and stockholders deficit                                                                                                     |  | $               | 28      |                    | $ | 28      |  
|                                                                                                                                                |  |                 |         |                    |   |         |  

See accompanying notes to financial
statements.

5

---



BELLA VIAGGIO, INC.
(A Development Stage Enterprise)
Condensed Statements of Operations (Unaudited)

|                                        |  |                              |           |      |   |                                                                     |   |   |         |  
|--------------------------------------- |  | ---------------------------- | --------- | ---- | - | ------------------------------------------------------------------- | - | - | ------- | -
|                                        |  |                              |           |      |   | For the period
 from June 6,
 2007
 (inception) to
 March 31,
 2010 |  
|                                        |  |                              |           |      |   |                                                                    
|                                        |  |                              |           |      |   |                                                                    
|                                        |  | Three months ended March 31, |           |     
|                                        |  |                              |           |      |   |                                                                    
|                                        |  | 2010                         |           | 2009 |   |                                                                    
|                                        |  |                              |           |      |   |                                                                     |  
|                                       
|Revenue                                 |  | $                            |          |      | $ |                                                                    |   | $ |        |  
|                                        |  |                              |           |      |   |                                                                     |   |   |         |  
|                                        |  |                              |           |      |   |                                                                     |   |   |         |  
|Expenses                                |  |                              |           |      |   |                                                                     |   |   |         |  
|Office expenses                         |  |                              |          |      |   |                                                                    |   |   | 8,497   |  
|Website                                 |  |                              |          |      |   |                                                                    |   |   | 2,100   |  
|Professional fees                       |  |                              | 3,175     |      |   | 12,900                                                              |   |   | 87,285  |  
|                                        |  |                              |           |      |   |                                                                     |   |   |         |  
|Total expenses                          |  |                              | 3,175     |      |   | 12,900                                                              |   |   | 97,882  |  
|                                        |  |                              |           |      |   |                                                                     |   |   |         |  
|Net loss                                |  | $                            | (3,175    | )    | $ | (12,900                                                             | ) | $ | (97,882 | )
|                                        |  |                              |           |      |   |                                                                     |   |   |         |  
|                                        |  |                              |           |      |   |                                                                     |   |   |         |  
|Basic and diluted loss per common share |  | $                            | (0.00     | )    | $ | (0.00                                                               | ) |   |         |  
|                                        |  |                              |           |      |   |                                                                     |   |   |         |  
|                                        |  |                              |           |      |   |                                                                     |   |   |         |  
|Weighted average shares outstanding     |  |                              | 2,644,500 |      |   | 2,644,500                                                           |   |   |         |  
|                                        |  |                              |           |      |   |                                                                     |   |   |         |  

See accompanying notes to financial
statements.

6

---



|                                               
|-----------------------------------------------
|BELLA VIAGGIO, INC.                            
|(A Development Stage Enterprise)               
|Condensed Statements of Cash Flows
 (Unaudited)

|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|----------------------------------------------------------------------------- |  | ---------------------------- | ------ | --------------------------------------------------------------- | - | ------- | - | - | ------- | -
|                                                                              |  |                              |        | For the period of
 June 6, 2007
 (inception) to
 March 31, 2010 |  
|                                                                              |  |                              |        |                                                                
|                                                                              |  | Three months ended March 31, |        |                                                                
|                                                                              |  | 2010                         |        | 2009                                                            |   |        
|                                                                              |  |                              |        |                                                                 |   |         |  
|Cash flows from operating activities                                          |  |                              |        |                                                                 |   |         |   |   |         |  
|Net loss                                                                      |  | $                            | (3,175 | )                                                               | $ | (12,900 | ) | $ | (97,882 | )
|Adjustments to reconcile net income to net
 cash used in operating activities |  |                              |        |                                                                 |   |         |   |   |         |  
|Common stock issued for services                                              |  |                              |       |                                                                 |   |        |   |   | 32,000  |  
|Changes in operating assets and
 liabilities:                                 |  |                              |        |                                                                 |   |         |   |   |         |  
|Prepaid expenses                                                              |  |                              |       |                                                                 |   | 7,500   |   |   |        |  
|Accounts payable                                                              |  |                              | 2,085  |                                                                 |   |        |   |   | 3,625   |  
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|Net cash used in operating activities                                         |  |                              | (1,090 | )                                                               |   | (5,400  | ) |   | (62,257 | )
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|Net cash used in investing activities                                         |  |                              |       |                                                                 |   |        |   |   |        |  
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|Cash flows from financing activities                                          |  |                              |        |                                                                 |   |         |   |   |         |  
|Proceeds from shareholder loan, net                                           |  |                              | 1,090  |                                                                 |   | 5,500   |   |   | 19,335  |  
|Proceeds from sale of stock                                                   |  |                              |       |                                                                 |   |        |   |   | 42,950  |  
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|Net cash provided by financing activities                                     |  |                              | 1,090  |                                                                 |   | 5,500   |   |   | 62,285  |  
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|Net (decrease) increase in cash                                               |  |                              |       |                                                                 |   | 100     |   |   | 28      |  
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|Cash at beginning of period                                                   |  |                              | 28     |                                                                 |   | 978     |   |   |        |  
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|Cash at end of period                                                         |  | $                            | 28     |                                                                 | $ | 1,078   |   | $ | 28      |  
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|Disclosure of non-cash financing
 activities:                                 |  |                              |        |                                                                 |   |         |   |   |         |  
|Issuance of common stock for professional
 and legal services                 |  | $                            |       |                                                                 | $ |        |   | $ | 32,000  |  
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|Supplemental Cash Flow Information:                                           |  |                              |        |                                                                 |   |         |   |   |         |  
|Cash paid for interest                                                        |  | $                            |       |                                                                 | $ |        |   | $ |        |  
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  
|Cash paid for income taxes                                                    |  | $                            |       |                                                                 | $ |        |   | $ |        |  
|                                                                              |  |                              |        |                                                                 |   |         |   |   |         |  

See accompanying notes to financial
statements.

7

---



BELLA VIAGGIO, INC.
(A Development Stage Enterprise)
Notes to the Condensed Financial Statements
(Unaudited)
March 31, 2010 and 2009

Note 1  Nature of Business

The unaudited financial statements have been prepared by the Company,
pursuant to the rules and regulations of the Securities and Exchange
Commission. Certain information and footnote disclosures normally
included in financial statements prepared in accordance with generally
accepted accounting principles have been omitted pursuant to such SEC
rules and regulations; nevertheless, the Company believes that the
disclosures are adequate to make the information presented not misleading.
These financial statements and the notes attached hereto should be read in
conjunction with the financial statements and notes included in
the Companys 10K, which was filed with the SEC on April 7, 2010. In the
opinion of the Company, all adjustments, including normal recurring
adjustments necessary to present fairly the financial position of Bella
Viaggio, Inc., as of March 31, 2010 and 2009 and the results of
its operations and cash flows for the three periods then ended, have been
included. The results of operations for the interim period are not
necessarily indicative of the results for the full year.

Bella Viaggio, Inc. (Company) was organized June 6, 2007 under the
laws of the State of Nevada for the purpose of owning and operating a chain of day
spas and salons. The Company currently has no operations or realized revenues
from its planned principle business purpose and, in accordance with Statement
of Financial Accounting Standard (SFAS) No. 7, Accounting and Reporting by Development Stage Enterprises,
is considered a Development Stage Enterprise.

Note 2  Significant Accounting Policies

Recently Implemented Standards

In February 2010, the FASB issued amended guidance on subsequent
events to alleviate potential conflicts between FASB guidance and SEC
requirements. Under this amended guidance, SEC filers are no longer required to
disclose the date through which subsequent events have been evaluated in
originally issued and revised financial statements. This guidance was effective
immediately and we adopted these new requirements for the period ended
March 31, 2010. The adoption of this guidance did not have a material
impact on our financial statements.

In January 2010, the FASB issued an amendment to ASC 820, Fair Value
Measurements and Disclosure, to require reporting entities to separately
disclose the amounts and business rationale for significant transfers in and
out of Level 1 and Level 2 fair value measurements and separately present
information regarding purchase, sale, issuance, and settlement of Level 3 fair
value measures on a gross basis. This standard, for which the Company is
currently assessing the impact, is effective for interim and annual reporting
periods beginning after December 15, 2009 with the exception of disclosures
regarding the purchase, sale, issuance, and settlement of Level 3 fair value
measures which are effective for fiscal years beginning after December 15,
2010.

In January 2010, the FASB issued an amendment to ASC 505, Equity, where
entities that declare dividends to shareholders that may be paid in cash or
shares at the election of the shareholders are considered to be a share
issuance that is reflected prospectively in EPS, and is not accounted for as a
stock dividend. This standard is effective for interim and annual periods
ending on or after December 15, 2009 and is to be applied on a retrospective
basis. The adoption of this standard is not expected to have a significant
impact on the Companys financial statements.

8

---



BELLA VIAGGIO, INC.
(A Development Stage Enterprise)
Notes to the Condensed Financial Statements
(Unaudited)
March 31, 2010 and 2009

Note 3  Going Concern

The Companys financial statements are prepared using accounting
principles generally accepted in the United States of America applicable to a
going concern which contemplates the realization of assets and liquidation of
liabilities in the normal course of business. The Company has not yet
established an ongoing source of revenues sufficient to cover its operating
costs and allow it to continue as a going concern. The ability of the Company
to continue as a going concern is dependent on the Company obtaining adequate
capital to fund operating losses until it becomes profitable. If the Company is
unable to obtain adequate capital, it could be forced to cease operations.

In order to continue as a going concern, the Company will need, among
other things, additional capital resources. Managements plans to obtain such
resources for the Company include (1) obtaining capital from management and
significant stockholders sufficient to meet its minimal operating expenses, and
(2) as a last resort, seeking out and completing a merger with an existing
operating company. However, management cannot provide any assurances that the
Company will be successful in accomplishing any of its plans.

The ability of the Company to continue as a going concern is dependent
upon its ability to successfully accomplish the plans described in the
preceding paragraph and eventually secure other sources of financing and attain
profitable operations. The accompanying financial statements do not include any
adjustments that might be necessary if the Company is unable to continue as a
going concern.

Note 4  Related Party Transactions

The Company neither owns nor leases any real or personal property. An
officer or resident agent of the corporation provides office services without
charge. Such costs are immaterial to the financial statements and accordingly,
have not been reflected therein. The officers and directors for the Company are
involved in other business activities and may, in the future, become involved
in other business opportunities. If a specific business opportunity becomes
available, such persons may face a conflict in selecting between the Company
and their other business interest. The Company has not formulated a policy for
the resolution of such conflicts.

The Company has received loans from a shareholder totaling $29,735
since inception, with $10,400 having been repaid. The loan bears a 0% interest
rate, has a balance of $19,335 and $18,245 at March 31, 2010 and December 31,
2009, respectively, and is due on demand and as such is included in current
liabilities. Imputed interest has been considered but was determined to be
immaterial to the financial statements.

Note 5  Subsequent Events

On April 28, 2010, the Companys principal
shareholders as of the balance sheet date sold their controlling interest
to a new majority shareholder. The new controlling shareholder was also
appointed as a director, principal executive officer and principal accounting officer.

9

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|        |                                                                                                
|------- | -----------------------------------------------------------------------------------------------
|ITEM 2. | MANAGEMENTS DISCUSSION AND ANALYSIS
            OF FINANCIAL CONDITION AND PLAN OF OPERATIONS.



FORWARD
LOOKING STATEMENTS

This report contains forward-looking statements that involve risk and
uncertainties. We use words such as anticipate, believe, plan, expect,
future, intend, and similar expressions to identify such forward-looking
statements. Investors should be aware that all forward-looking statements
contained within this filing are good faith estimates of management as of the
date of this filing and actual results may differ materially from historical
results or our predictions of future results.

General


Bella Viaggio, Inc. (the Company) is a development stage company
that was incorporated on June 6, 2007, in the state of Nevada. The Company has
never declared bankruptcy, it has never been in receivership, and it has never
been involved in any legal action or proceedings. Since becoming incorporated,
Bella Viaggio has not made any significant purchase or sale of assets, nor has
it been involved in any mergers, acquisitions or consolidations and the Company
owns no subsidiaries. The fiscal year end is December 31. The Company has not
had revenues from operations since its inception and/or any interim period in
the current fiscal year.


Plan of Operation


In order to survive as a going concern over the Company will require
additional capital investments or borrowed funds to meet cash flow projections
and carry forward our business objectives. There can be no guarantee or
assurance that we can raise adequate capital from outside sources to fund the
proposed business. Failure to secure additional financing would result in
business failure and a complete loss of any investment made into the Company.


The Company filed a registration statement on Form SB-2 on October 16,
2007, which was deemed effective on October 22, 2007. Since that time the
Company has sold 340,500 shares of common stock to the public with total
proceeds raised of $34,500. These proceeds have been utilized by the Company to
fund its initial development including administrative costs associated with
maintaining its status as a Reporting Company as defined by the Securities and
Exchange Commission (SEC) under the Exchange Act of 1934 as amended.

The Companys shares of common stock are quoted on the Over the Counter
Bulletin Board (OTCBB). Management believes having its common stock quoted on
the OTCBB may provide it increased opportunity to raise additional capital for
its proposed business development. However, there can be no guarantee or
assurance the Company will be successful in obtaining additional capital. To date
there is ane extremely limited public market for the Companys common stock.
There can be no guarantee or assurance that a public market will ever exist for
the common stock. Failure to create a market for the Companys common stock
would likely result in business failure and a complete loss of any investment
made in the Company.

Employees


There are no
employees of the Company, excluding the current President and Director, Mr.
Stead.


Off-Balance Sheet
Arrangements


As of the date of this Quarterly Report, the Company does not have any
off-balance sheet arrangements that have or are reasonably likely to have a
current or future effect on the Companys financial condition, changes in
financial condition, revenues or expenses, results of operations, liquidity,
capital expenditures or capital resources that are material to investors. The
term off-balance sheet arrangement generally means any transaction, agreement
or other contractual arrangement to which an entity unconsolidated with the
Company is a party, under which the Company has (i) any obligation arising
under a guarantee contract, derivative instrument or variable interest; or (ii)
a retained or contingent interest in assets transferred to such entity or
similar arrangement that serves as credit, liquidity or market risk support for
such assets.


|                |                                                             
|--------------- | ------------------------------------------------------------
|ITEM 3.         | QUANTITATIVE AND QUALITATIVE DISCLOSURES
 ABOUT MARKET RISK.
|Not
 Applicable

10

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|        |                        
|------- | -----------------------
|ITEM 4. | CONTROLS AND PROCEDURES

The management of the Company is responsible for establishing and
maintaining adequate internal control over financial reporting, as required by
Sarbanes-Oxley (SOX) Section 404 A. The Companys internal control over
financial reporting is a process designed under the supervision of the
Companys Chief Executive Officer and Chief Financial Officer to provide
reasonable assurance regarding the reliability of financial reporting and the
preparation of the Companys financial statements for external purposes in
accordance with U.S. generally accepted accounting principles.


As of March 31, 2010, management assessed the effectiveness of the
Companys internal control over financial reporting based on the criteria for
effective internal control over financial reporting established in SEC guidance
on conducting such assessments. Based on that evaluation, they concluded that,
during the period covered by this report, such internal controls and procedures
were not effective to detect the inappropriate application of US GAAP rules as
more fully described below. This was due to deficiencies that existed in the
design or operation of our internal control over financial reporting that
adversely affected our internal controls and that may be considered to be
material weaknesses.

The matters involving internal controls and procedures that the
Companys management considered to be material weaknesses under the standards
of the Public Company Accounting Oversight Board were: (1) lack of a
functioning audit committee and lack of a majority of outside directors on the
Companys board of directors, resulting in ineffective oversight in the
establishment and monitoring of required internal controls and procedures; (2)
inadequate segregation of duties consistent with control objectives; (3)
insufficient written policies and procedures for accounting and financial
reporting with respect to the requirements and application of US GAAP and SEC
disclosure requirements; and (4) ineffective controls over period end financial
disclosure and reporting processes. The aforementioned material weaknesses were
identified by the Companys Chief Financial Officer in connection with the
review of our financial statements as of June 30, 2008 and communicated the
matters to our management.

Management believes that the material weaknesses set forth in items
(2), (3) and (4) above did not have an effect on the Companys financial
results. However, management believes that the lack of a functioning audit
committee and lack of a majority of outside directors on the Companys board of
directors, resulting in ineffective oversight in the establishment and
monitoring of required internal controls and procedures can result in the
Companys determination to its financial statements for the future years.

We are committed to improving our financial organization. As part of
this commitment, we will create a position to segregate duties consistent with
control objectives and will increase our personnel resources and technical
accounting expertise within the accounting function when funds are available to
the Company: (i) Appointing one or more outside directors to our board of
directors who shall be appointed to the audit committee of the Company
resulting in a fully functioning audit committee who will undertake the
oversight in the establishment and monitoring of required internal controls and
procedures; and (ii) Preparing and implementing sufficient written policies and
checklists which will set forth procedures for accounting and financial
reporting with respect to the requirements and application of US GAAP and SEC
disclosure requirements.

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

In addition, management believes that preparing and implementing
sufficient written policies and checklists will remedy the following material
weaknesses (i) insufficient written policies and procedures for accounting and
financial reporting with respect to the requirements and application of US GAAP
and SEC disclosure requirements; and (ii) ineffective controls over period end
financial close and reporting processes. Further, management believes that the
hiring of additional personnel who have the technical expertise and knowledge
will result proper segregation of duties and provide more checks and balances
within the department. Additional personnel will also provide the cross
training needed to support the Company if personnel turn over issues within the
department occur. This coupled with the appointment of additional outside
directors will greatly decrease any control and procedure issues the company
may encounter in the future.

We will continue to monitor and evaluate the effectiveness of our
internal controls and procedures and our internal controls over financial
reporting on an ongoing basis and are committed to taking further action and
implementing additional enhancements or improvements, as necessary and as funds
allow.

11

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Changes in Internal Controls


There were no
significant changes in the Companys internal controls or, to the Companys
knowledge, in other factors that could significantly affect these controls
subsequent to the date of their evaluation.


PART II - OTHER INFORMATION

|        |                                                            
|------- | -----------------------------------------------------------
|ITEM 1. | LEGAL PROCEEDINGS                                          
|None    |                                                            
|        |                                                            
|ITEM 2. | UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
|None    |                                                            
|        |                                                            
|ITEM 3. | DEFAULTS UPON SENIOR SECURITIES                            
|None    |                                                            
|        |                                                            
|ITEM 4. | (REMOVED AND RESERVED                                      
|None    |                                                            
|        |                                                            
|ITEM 5. | OTHER INFORMATION                                          
|None    |                                                            
|        |                                                            
|ITEM 6. | EXHIBITS AND 8K                                            

|    |                                        
|--- | ---------------------------------------
|(a) | Exhibits
 furnished as Exhibits hereto:

|            |                                                                                          
|----------- | -----------------------------------------------------------------------------------------
|Exhibit No. | Description                                                                              
|            |                                                                                          
|31.1        | Certification
 of Kenneth Stead pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
|            |                                                                                          
|31.2        | Certification
 of Kenneth Stead pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
|            |                                                                                          
|32.1        | Certification
 pursuant to Section 906 of the Sarbanes-Oxley Act of 2002                 

12

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SIGNATURES

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

|             |                     |                                                                
|------------ | ------------------- | ---------------------------------------------------------------
|             | BELLA VIAGGIO, INC.
|             |                     |                                                                
|May 17, 2010 | By:                 | /s/ Kenneth
 Stead                                             
|             |                     |                                                                
|             |                     | Kenneth
 Stead                                                 
|             |                     | (Principal Executive Officer
 and Principal Accounting Officer)

13

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