SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                  FORM 10-QSB/A

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

                  FOR THE QUARTERLY PERIOD ENDED MARCH 31, 2003

                         COMMISSION FILE NUMBER: 017833

                              GREENLAND CORPORATION
             (Exact Name of Registrant as specified in its charter)

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NEVADA . . . . . . . . . . . . . . . . . . . . . . . . . . . .                               87-0439051
(State of other jurisdiction of incorporation or organization)  (I.R.S. Employer Identification Number)
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                               17075 Via Del Campo
                               San Diego, CA 92127
                    (Address of principal executive offices)

                                  (858) 451-6120
                           (Issuer's telephone number)

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.
[X]  YES   NO

Indicate the number of shares outstanding of each of the registrant's classes of
common  stock,  as  of  the  latest  practicable  date.

                      CLASS A COMMON STOCK $0.001 PAR VALUE
                139,089,377 SHARES OUTSTANDING AS OF May 16, 2003

                       DOCUMENTS INCORPORATED BY REFERENCE
                                      None

Traditional  Small  Business  Disclosure  Format  (check  one):  [X]  YES   NO

This  amendment  to the Registrant's Form 10-QSB includes adjustments related to
revenue  recognition  for  its  recently  established  professional  employer
organization (PEO) subsidiary. Accordingly, the document includes changes on its
consolidated  statements  of  operations,  the applicable notes to the financial
statements,  and  management's  discussion  and  analysis  of  operations.

The effect of the reported changes is a reduction in PEO revenues and changes in
the allocation of costs. Operating and net loss for the Company are not affected
by  these  changes.

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                              GREENLAND CORPORATION
               (A Subsidiary of Imaging Technologies Corporation)
                      CONSOLIDATED STATEMENTS OF OPERATIONS
                                   (UNAUDITED)

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In thousand, except per share amounts. . . . . . . . . . . . . . . . .  THREE MONTHS ENDED
                                                                        MARCH 31,
                                                                                       2003          2002
                                                                        --------------------  ------------
Revenues
   Product sales . . . . . . . . . . . . . . . . . . . . . . . . . . .  $                 -   $         -
   PEO Services (gross billings of $1,402, less worksite
       employee payroll cost of $1,205). . . . . . . . . . . . . . . .                  197             -
                                                                        --------------------  ------------
                                                                                        197             -

Costs and expenses
   Cost of goods sold. . . . . . . . . . . . . . . . . . . . . . . . .                    -           101
   Cost of PEO services. . . . . . . . . . . . . . . . . . . . . . . .                  174             -
   Selling, general, and administrative. . . . . . . . . . . . . . . .                  299           714
                                                                        --------------------  ------------
                                                                                        473           815

Loss from operations . . . . . . . . . . . . . . . . . . . . . . . . .                 (276)         (815)

Other income (expenses):
   Impairment of goodwill. . . . . . . . . . . . . . . . . . . . . . .                    -        (1,565)
   Interest expense. . . . . . . . . . . . . . . . . . . . . . . . . .                  (21)          (37)
   Interest income . . . . . . . . . . . . . . . . . . . . . . . . . .                   42             -
                                                                        --------------------  ------------
         Total other income (expense). . . . . . . . . . . . . . . . .                   21        (1,602)

Loss before taxes and extraordinary item . . . . . . . . . . . . . . .                 (255)       (2,417)

Provision for income tax . . . . . . . . . . . . . . . . . . . . . . .                    -             -
Extraordinary item - loss on settlement of debts . . . . . . . . . . .                    -           (11)
                                                                        --------------------  ------------
                                                                                          -           (11)

Net loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                 (255)       (2,428)
                                                                        --------------------  ------------

Basic and diluted net loss per share . . . . . . . . . . . . . . . . .                (0.01)        (0.57)
                                                                        --------------------  ------------

Basic and diluted weighted average number
       of common stock outstanding . . . . . . . . . . . . . . . . . .          119,376,239    4,258,740,

See accompanying notes to condensed consolidated financial statements
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                              GREENLAND CORPORATION
               (A Subsidiary of Imaging Technologies Corporation)
              NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

NOTE  4.     REVENUE  RECOGNITION  -  PEO  SEGMENT

The Company recognizes its revenues associated with its PEO business pursuant to
EITF  99-19  "Reporting  Revenue  Gross  as a Principal versus Net as an Agent."
Previously, the Company reported its worksite employees as a component of direct
costs.  After discussions with the Securities and Exchange Commission staff, the
Company  has  changed  its  presentation of revenues from the gross method to an
approach  that presents its revenues net of worksite employee payroll costs (net
method)  primarily  because  the  Company  is  not generally responsible for the
output  and  quality  of  work  performed  by  the  worksite  employees.
     In  determining  the pricing of the markup component of the gross billings,
the  Company  takes  into  consideration  its  estimates  of  the costs directly
associated  with  its  worksite employees, including payroll taxes, benefits and
workers'  compensation  costs,  plus  an  acceptable  gross  profit margin. As a
result,  the  Company's  operating  results  are  significantly  impacted by the
Company's  ability  to  accurately estimate, control and manage its direct costs
relative  to  the  revenues  derived  from the markup component of the Company's
gross  billings.
     To  conform  to  the net method, the Company reclassified worksite employee
payroll  costs  of $1.2 million for the three month period ended March 31, 2003,
from  direct  costs  to  revenues.  This reclassification had no effect on gross
profit,  operating  income  (loss),  or  net  income  (loss).
     Consistent  with its revenue recognition policy, the Company's direct costs
do  not include the payroll cost of its worksite employees. The Company's direct
costs  associated  with  its  revenue generating activities are comprised of all
other  costs  related to its worksite employees, such as the employer portion of
payroll-related  taxes, employee benefit plan premiums and workers' compensation
insurance  premiums.

ITEM  2.     MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OR  PLAN  OF  OPERATION

This  amended  Quarterly Report contains forward-looking statements that involve
risk  and uncertainties. Forward-looking statements include, without limitation,
any statement that may predict, indicate or imply future results, performance or
achievements  and  may  contain  the  words  "believe,"  "expect," "anticipate,"
"estimate," "project," "will be," "will continue" or words or phrases of similar
meaning.  Forward-looking  statements involve risks and uncertainties, which may
cause  actual  results to differ materially from the forward-looking statements.
Such  risks  and uncertainties include, but are not limited to, risks associated
with  completing  product development; commercial use of check-cashing machines;
product  repairs;  consumer  acceptance;  need  for  additional  financing;
manufacturing  risks; dependence on suppliers; dependence on distributors; rapid
technological  changes; dependence on key personnel; compliance with state laws;
risks  of  technical  problems  or  product  defects;  dependence on proprietary
technology  and  other factors detailed in our reports filed with the Securities
and  Exchange  Commission.

CRITICAL  ACCOUNTING  POLICIES  AND  ESTIMATES

     We  believe  the  following accounting policies are critical and/or require
significant  judgments and estimates used in the preparation of our consolidated
financial  statements:

Revenue  and direct cost recognition - We account for our revenues in accordance
with  EITF  99-19. Our PEO segment revenues are derived from our gross billings,
which  are  based  on (i) the payroll cost of our worksite employees; and (ii) a
markup  computed  as  a  percentage  of the payroll cost. The gross billings are
invoiced  concurrently  with  each  periodic  payroll of our worksite employees.
Revenues  are  recognized  ratably over the payroll period as worksite employees
perform their service at the client worksite. Revenues that have been recognized
but  not  invoiced  are  included  in  unbilled  accounts  receivable  on  our
Consolidated  Balance  Sheets.

Previously,  we  included  both components of our gross PEO billings in revenues
(gross method) due primarily to the assumption of significant contractual rights
and  obligations associated with being an employer, including the obligation for
the  payment  of  the  payroll  costs  of  our worksite employees. We assume our
employer  obligations regardless of whether we collect our gross billings. After
discussions  with  the Securities and Exchange Commission staff, we have changed
our  presentation of revenues from the gross method to an approach that presents
our  revenues  net  of  worksite  employee  payroll costs (net method) primarily
because  we  are  not  generally  responsible for the output and quality of work
performed  by  the  worksite  employees.

In  determining  the  pricing  of the markup component of the gross billings, we
take  into  consideration  estimates  of  the costs directly associated with our
worksite  employees, including payroll taxes, benefits and workers' compensation
costs,  plus  an  acceptable  gross  profit  margin.  As a result, our operating
results  are  significantly  impacted  by  our  ability  to accurately estimate,
control  and  manage  our direct costs relative to the revenues derived from the
markup  component  of  our  gross  billings.

To conform to the net method, we reclassified worksite employee payroll costs of
$1.2  million  for  the  three  months ended March 31, 2003 from direct costs to
revenues.  This  reclassification had no effect on gross profit, operating loss,
or  net  loss.

Consistent  with our revenue recognition policy, our direct costs do not include
the payroll cost of our worksite employees. Our direct costs associated with our
PEO  revenue  generating  activities are comprised of all other costs related to
our  worksite  employees, such as the employer portion of payroll-related taxes,
employee  benefit  plan  premiums  and workers' compensation insurance premiums.

RESULTS  OF  OPERATIONS

Revenue

     We  had total revenues of $197 thousand derived from gross billings of $1.4
million  (less  worksite  employee  costs  of  $1.2  million),  all from our PEO
business,  for  the three months ended March 31, 2003. We had no revenues in the
prior  year period. The Company's sales operations related to check cashing, was
temporarily  suspended  primarily  due  to  a  legal  dispute  with its software
provider  and  the  associated financial risks to the Company represented by the
dispute.  Management  is  currently  working  to  re-establish these operations,
especially  as they relate to value-added products and services to the Company's
PEO  clientele.

Cost  of  Sales

     The  Company  incurred total costs of PEO services of $174 thousand for the
three-month  period  ended  March 31, 2003. Cost of goods sold in the prior year
period,  associated with check cashing operations, was $101 thousand, which were
associated  with  the  since-suspended  operations  related  to  transaction
processing.

Operating  Expenses

Selling,  general  and  administrative expenses for the three months ended March
31,  2003  and  2002  were  $299  thousand  and $714 thousand, respectively. The
decrease  of  $451  thousand  (58%) was due primarily to the suspension of check
cashing  operations  and  manufacturing.

Other  Expense

Net  other  income  was  $21 thousand for the three month period ended March 31,
2003.  Net  other  expenses  were  $1.6 million for the year-earlier period. The
difference is due primarily to a charge for impairment of goodwill in the period
ended  March  31,  2002.

Net  Loss

     The  net  loss  for the three months ended March 31, 2003 was $255 thousand
compared  to  a  net  loss  of  $2.4  million  for comparative period in 2002, a
decrease  of  $2.2 million, or 90%. Losses were reduced due primarily to reduced
costs  and  expenses associated with suspension of our check cashing operations.

ITEM  6  -  EXHIBITS

(a)     Exhibits

99.1  -  Certification  of  the  Chief  Executive  Officer Pursuant to 18 U.S.C.
Section  1350,  as  Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of
2002

99.2  - Certifications Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

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SIGNATURES

In  accordance with 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.

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Date: June 9, 2003 . . . .  By: /s/ Thomas J. Beener
  Thomas J. Beener
  CEO, President



Date: June 9, 2003 . . . .  By: /s/ James Downey
  James Downey
  Chief Accounting Officer
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