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 June 30, 2009  Commission File Number 333-146735  Bella Viaggio, Inc. (Exact name of registrant as specified in its charter)  Nevada33-1176182(State or other jurisdiction of(I.R.S. Employerincorporation or organization)Identification No.)  Bella Viaggio, Inc. 2120 58th Avenue Suite 107 Vero Beach, Florida 32966 (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 .  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 definitions of large accelerated filer, accelerated filer, and smaller reporting company in Rule 12b-2 of the Exchange Act. (Check one):  Large accelerated filer .Accelerated filer .Non-accelerated filer .Smaller reporting company X.(Do not check if a smaller reporting company)  Indicate by check mark whether the registrant is a shell Company (as defined in Rule 12b-2 of the Exchange Act). Yes X. No .  2,644,500 shares of Common Stock, par value $0.001, were outstanding on August12, 2009.   BELLA VIAGGIO, INC.  INDEX  PageNumberPART I - FINANCIAL INFORMATION3Item 1  Financial Statements -Unaudited3Balance Sheets4Statements of Operations5Statements of Cash Flows6Notes to Financial Statements7Item 2  Managements Discussion and Analysis of Financial Condition and Results of Operations11Item 3  Quantitative and Qualitative Disclosure About Market Risk12Item 4  Controls and Procedures12PART II  OTHER INFORMATION13Item 1 - Legal Proceedings13Item 2  Unregistered Sales of Equity Securities and Use of Proceeds13Item 3 - Defaults upon Senior Securities13Item 4  Submission of Matters to a Vote of Security Holders13Item 5 - Other Information13Item 6  Exhibits13Signatures14  2   PART I ― FINANCIAL INFORMATION  Item 1. Financial Statements Prepared by the Company    BELLA VIAGGIO, INC. (A DEVELOPMENT STAGE ENTERPRISE)  Unaudited Financial Statements June 30, 2009 and 2008    TABLE OF CONTENTS   Page(s)Balance Sheets as of June 30, 2009 and December 31, 20084Statements of Operations for the three and six months ended June 30, 2009 and 2008 and the period of June 6, 2007 (Inception) to June 30, 20095Statements of Cash Flows for the six months ended June 30, 2009 and 2008 and the period of June 6, 2007 (Inception) to June 30, 20096Notes to the Unaudited Financial Statements7   3    BELLA VIAGGIO, INC.(A Development Stage Enterprise)Balance SheetsJune 30,
2009December 31,
2008(unaudited)ASSETSCurrent assetsCash$578$978Prepaid expenses-7,500Total current assets5788,478Total assets$578$8,478LIABILITIES AND STOCKHOLDERS' (DEFICIT) EQUITYCurrent liabilitiesAccounts payable$11,275$450Loan from shareholder9,4503,950Total current liabilities20,7254,400Stockholders' (Deficit) EquityPreferred stock, $.001 par value; 5,000,000 shares authorized, no shares issued or outstanding--Common stock, $.001 par value; 70,000,000 shares authorized, 2,644,500 shares issued and outstanding at June 30, 2009 and December 31, 20082,6452,645Additional paid in capital72,30572,305Deficit accumulated during the development stage(95,097)(70,872)Total stockholders' (deficit) equity(20,147)4,078Total liabilities and stockholders' (deficit) equity$578$8,478See accompanying notes to financial statements   4    BELLA VIAGGIO, INC.(A Development Stage Enterprise)Statements of Operations (Unaudited)For the period from June 6, 2007 (inception) to June 30, 2009Three months ended June 30,Six months ended June 30,2009200820092008Revenue$-$-$-$-$-ExpensesOffice expenses500-5002008,497Website-2,100-2,1002,100Professional fees10,8255,52523,72514,32584,500Total expenses11,3257,62524,22516,62595,097Net loss$(11,325)$(7,625)$(24,225)$(16,625)$(95,097)Basic and diluted loss per common share$(0.00)$(0.00)$(0.01)$(0.01)Weighted average shares outstanding2,644,5002,540,5002,644,5002,435,341See accompanying notes to financial statements   5     BELLA VIAGGIO, INC.(A Development Stage Enterprise)Statements of Cash Flows (Unaudited)For the period of June 6, 2007 (inception) to June 30, 2009Six months ended June 30,20092008Cash flows from operating activitiesNet loss$(24,225)$(16,625)$(95,097)Adjustments to reconcile net income to net cash used in operating activitiesCommon stock issued for services--32,000Changes in operating assets and liabilities:Prepaid expenses7,500(15,000)-Accounts payable10,825(50)11,275Net cash used in operating activities(5,900)(31,675)(51,822)Net cash used in investing activities---Cash flows from financing activitiesProceeds from shareholder loan5,5005,85014,450Repayments of shareholder loan-(5,000)(5,000)Proceeds from sale of stock-30,95042,950Net cash provided by financing activities5,50031,80052,400Net (decrease) increase in cash(400)125578Cash at beginning of period978353-Cash at end of period$578$478$578Disclosure of non-cash financing activities:Issuance of common stock for professional and legal services$-$-$32,000Supplemental Cash Flow Information:Cash paid for interest$-$-$-Cash paid for income taxes$-$-$-See accompanying notes to financial statements   6   BELLA VIAGGIO, INC. (A Development Stage Enterprise) Notes to the Unaudited Financial Statements June 30, 2009 and 2008  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 23, 2009. 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 June 30, 2009 and 2008 and the results of its operations and cash flows for the six month 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  Estimates  The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.  Cash  For the Statements of Cash Flows, all highly liquid investments with maturity of three months or less are considered to be cash equivalents. There were no cash equivalents as of June 30, 2009 and December 31, 2008.    7   BELLA VIAGGIO, INC. (A Development Stage Enterprise) Notes to the Unaudited Financial Statements June 30, 2009 and 2008  Note 2  Significant Accounting Policies (continued)  Income taxes  Income taxes are provided for using the liability method of accounting in accordance with SFAS No. 109 Accounting for Income Taxes,and clarified by FIN 48, Accounting for Uncertainty in Income Taxesan interpretation of FASB Statement No. 109. A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effect of changes in tax laws and rates on the date of enactment.  Share Based Expenses  In December 2004, the Financial Accounting Standards Board (FASB) issued SFAS No. 123R Share Based Payment.This statement is a revision to SFAS 123 and supersedes Accounting Principles Board (APB) Opinion No. 25, Accounting for Stock Issued to Employees, and amends FASB Statement No. 95, Statement of Cash Flows.This statement requires a public entity to expense the cost of employee services received in exchange for an award of equity instruments. This statement also provides guidance on valuing and expensing these awards, as well as disclosure requirements of these equity arrangements. The Company adopted SFAS No. 123R upon creation of the company and expenses share based costs in the period incurred.  Going concern  The Companys financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has minimal cash and no material assets, nor does it have operations or a source of revenue sufficient to cover its operation costs and allow it to continue as a going concern. The Company is currently attempting to raise capital in order to initiate its business plan which will, if successful, mitigate these factors which raise substantial doubt about the Companys ability to continue as a going concern. The Company will be dependent upon the raising of this additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The officers and directors have committed to advancing certain operating costs of the Company.  8   BELLA VIAGGIO, INC. (A Development Stage Enterprise) Notes to the Unaudited Financial Statements June 30, 2009 and 2008  Note 3  Stockholders Equity  Common stock  The authorized common stock of the Company consists of 70,000,000 shares with par value of $0.001. On June 6, 2007, the Company authorized the issuance of 2,200,000 shares of its $0.001 par value common stock at $0.015 per share in consideration of $3,500 in cash and $29,500 in legal and business services.  During the years ended December 31, 2008 and 2007, the Company issued 374,500 and 20,000 shares of its common stock at $.10 per share for a total cash consideration of $37,450 and 2,000, respectively.  In October 2008, the Company prepaid $2,500 of expenses incurred in February 2009 by issuing 50,000 shares of common stock at $0.05 per share. There were 2,644,500 shares of common stock issued and outstanding at June 30, 2009 and December 31, 2008.  Preferred stock  The authorized preferred stock of the Company consists of 5,000,000 shares with a par value of $0.001. The Company has no preferred stock issued or outstanding.  SB-2 Registration Statement  On October 16, 2007, the Company filed a Form SB-2 Registration Statement with the Securities and Exchange Commission for 750,000 shares to be sold at a price of $0.10 per share to the public by a small business issuer under the Securities Act of 1933. The Securities and Exchange Commission notified the Company on October 22, 2007 the registration had been declared effective. During the year ended December 31, 2008 the Company issued a total of 374,500 common shares for a total cash consideration of $37,450.  Net loss per common share  Net loss per share is calculated in accordance with SFAS No. 128, Earnings Per Share. The weighted-average number of common shares outstanding during each period is used to compute basic loss per share. Diluted loss per share is computed using the weighted averaged number of shares and dilutive potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised.  Basic net loss per common share is based on the weighted average number of shares of common stock outstanding during 2007 and since inception. As of June 30, 2009 and since inception, the Company had no dilutive potential common shares.   9   BELLA VIAGGIO, INC. (A Development Stage Enterprise) Notes to the Unaudited Financial Statements June 30, 2009 and 2008  Note 4  Income Taxes  We did not provide any current or deferred U.S. federal income tax provision or benefit for any of the periods presented because we have experienced operating losses since inception. Per Statement of Accounting Standard No. 109 Accounting for Income Tax and FASB Interpretation No. 48 - Accounting for Uncertainty in Income Taxes an interpretation of FASB Statement No.109, when it is more likely than not that a tax asset cannot be realized through future income the Company must allow for this future tax benefit. We provided a full valuation allowance on the net deferred tax asset, consisting of net operating loss carry-forwards, because management has determined that it is more likely than not that we will not earn income sufficient to realize the deferred tax assets during the carry-forward period.  The Company did not pay any income taxes during the six months ended June 30, 2009 or 2008.  The net federal operating loss carry forward will expire in 2027 and 2028. This carry forward may be limited upon the consummation of a business combination under IRC Section 381.  Note 5  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 officer of the Company has advanced $9,450 and $3,950 for organizational expenses and professional fees as of June 30, 2009 and December 31, 2008. Interest has not been imputed as the amounts would be immaterial to the financial statements as a whole.  Note 6  Warrants and Options  There are no warrants or options outstanding to acquire any additional shares of common stock of the Company.   10   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 31st. The Company has not had revenues from operations since its inception and/or any interim period in the current fiscal year.  Plan of Operation  As of June 30, 2009, we have $578 of cash available. We have current liabilities of $20,725. From the date of inception (June 6, 2007) to June 30, 2009, the Company has recorded a net loss of $95,097 of which were expenses relating to the initial development of the Company, filing its Registration Statement on Form SB-2, and expenses relating to maintaining Reporting Company status with the SEC. 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 this 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 plans to continue to focus efforts on selling their common shares through this offering in order to continue to fund its initial development and fund the expenses associated with maintaining a reporting company status.  In addition, the Company received permission for quotation of its common stock on the Over the Counter Bulletin Board (OTCBB). Management believes having its common stock quoted on the OTCBB will 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 no significant 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 result in business failure and a complete loss of any investment made into the Company.  Product Research and Development  The Company does not anticipate any costs or expenses to be incurred for product research and development within the next twelve months.  Employees  There are no employees of the Company, excluding the current President and Director, Mr. Davis and the Company does not anticipate hiring any additional employees within the next twelve months.  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.  11   Item 3. Quantitative and Qualitative Disclosures about Market Risk.  Not Applicable  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, 2009, 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.  12   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  The Company is not a party to any pending legal proceedings, and no such proceedings are known to be contemplated.  No director, officer, or affiliate of the Company and no owner of record or beneficial owner of more than 5.0% of the securities of the Company, or any associate of any such director, officer or security holder is a party adverse to the Company or has a material interest adverse to the Company in reference to pending litigation.  Item 2. Unregistered Sales of Equity Securities and Use of Proceeds  None.  Item 3. Defaults Upon Senior Securities  None.  Item 4. Submission of Matters to Vote of Security Holders  None.  Item 5. Other Information  None.  Item 6. Exhibits  (a) Exhibits furnished as Exhibits hereto:  Exhibit No.Description31.1Certification of Ronald G. Brigham pursuant to Section 302 of the Sarbanes-Oxley Act of 200232.1Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002   13   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.Date: August 14, 2009By:/s/ Ronald A. DavisRonald A. DavisChief Financial Officer, Treasurer and Clerk(principal financial and accounting officer)Date: August 14, 2009By:/s/ Ronald A. DavisRonald A. DavisPresident and Chief Executive Officer   14