UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 10-Q

[ X ] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES
EXCHANGE ACT OF 1934

                For the quarterly period ended February 28, 2010

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE
ACT OF 1934
              For the transition period from ________ to ________
                         Commission File No. 333-111652

                            PORTALTOCHINA.COM, INC.
             (Exact Name of Registrant as Specified in its Charter)

                                     NEVADA
         (State or other jurisdiction of incorporation or organization)

                                   98-0449083
                    (I.R.S. Employer Identification number)

                             2325 HURONTARIO STREET
                                   SUITE 204
                         MISSISSAUGA, ONTARIO  L5A 4K4
                    (Address of principal executive offices)

                   Issuer's telephone number: (647) 294-8537

           Securities registered under Section 12(b) of the Act: NONE

   Securities registered pursuant to Section 12(g) of the Act: COMMON STOCK,
                               $0.0001 PAR VALUE

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  [   ]                    Accelerated  filer  [   ]
Non-accelerated  filer  [   ]                    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 [  ]

As  of  April  14,  2010  the  Issuer  had  8,000,000 shares of its Common Stock
outstanding.

Transitional Small Business Disclosure Format (Check one): Yes [ ] No [X]




<PAGE>

                        PART I -- FINANCIAL INFORMATION

ITEM 1.     FINANCIAL STATEMENTS

<TABLE>
<CAPTION>

PORTALTOCHINA.COM, INC.
(A development stage company)

Balance Sheets
February 28, 2010
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
----------------------------------------------------------------------------------------------------------
                                                                           February 28, 2009  May 31, 2009
----------------------------------------------------------------------------------------------------------
<S>                                                                   <C>                     <C>
ASSETS

CURRENT
  Cash and cash equivalents                                           $                   -   $    77,391
  Prepaid expenses                                                                   37,938             -
----------------------------------------------------------------------------------------------------------

TOTAL ASSETS                                                          $              37,938   $    77,391
==========================================================================================================

LIABILITIES AND STOCKHOLDERS' EQUITY

LIABILITIES

CURRENT
  Accounts payable and accrued liabilities                            $               4,524   $    21,618
----------------------------------------------------------------------------------------------------------

TOTAL CURRENT LIABILITIES                                             $               4,524   $    21,618
----------------------------------------------------------------------------------------------------------

STOCKHOLDERS' EQUITY

SHARE CAPITAL
  Authorized:
100,000,000 common shares with a par value of $0.0001 per share
  Issued and outstanding:  8,000,000 common shares (2008: 8,000,000)                    800           800

ADDITIONAL PAID-IN CAPITAL                                                          249,750       249,750

(DEFICIT) ACCUMULATED DURING THE DEVELOPMENT STAGE                                 (217,136)     (194,777)
----------------------------------------------------------------------------------------------------------

TOTAL STOCKHOLDERS' EQUITY                                                           33,414        55,773
----------------------------------------------------------------------------------------------------------

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                            $              37,938   $    77,391
==========================================================================================================
</TABLE>
THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE FINANCIAL STATEMENTS.

<PAGE>

<TABLE>
<CAPTION>

PORTALTOCHINA.COM, INC.
(A development stage company)

Statements of Stockholders' Equity (Deficiency)
For the period from March 18, 2003 (inception) to February 28, 2010
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
---------------------------------------------------------------------------------------------------------------
                                                                                       (Deficit)
                                                                                     accumulated          Total
                                                                                          during  stockholders'
                                                   Common stock          Additional  development         equity
                                                  Shares   Amount   paid-in capital        stage   (deficiency)
---------------------------------------------------------------------------------------------------------------
<S>                                            <C>        <C>      <C>               <C>          <C>

Issuance of common stock for cash
  March 18, 2003, $0.0001 per share            5,500,000  $   550  $             -   $        -   $        550

Comprehensive income (loss)
  Loss and comprehensive loss for the period           -        -                -       (1,743)        (1,743)
---------------------------------------------------------------------------------------------------------------

BALANCE, May 31, 2003                          5,500,000  $   550  $             -   $   (1,743)  $     (1,193)
---------------------------------------------------------------------------------------------------------------

Comprehensive income (loss)
  Loss and comprehensive loss for the year             -        -                -       (6,922)        (6,922)
---------------------------------------------------------------------------------------------------------------

BALANCE, May 31, 2004                          5,500,000  $   550  $                 $   (8,665)  $     (8,115)
---------------------------------------------------------------------------------------------------------------

Comprehensive income (loss)
  Loss and comprehensive loss for the year             -        -                -       (5,603)        (5,603)
---------------------------------------------------------------------------------------------------------------

BALANCE, May 31, 2005                          5,500,000  $   550  $             -   $  (14,268)  $    (13,718)
---------------------------------------------------------------------------------------------------------------

Issuance of common stock for cash
  March 1 to March 24, 2006, $0.10 per share   2,500,000      250          249,750            -        250,000

Comprehensive income (loss)
  Loss and comprehensive loss for the year             -        -                -      (28,732)       (28,732)
---------------------------------------------------------------------------------------------------------------

BALANCE, May 31, 2006                          8,000,000  $   800  $       249,750   $  (43,000)  $    207,550
---------------------------------------------------------------------------------------------------------------

Comprehensive income (loss)
  Loss and comprehensive loss for the year             -        -                -      (52,428)       (52,428)
---------------------------------------------------------------------------------------------------------------

BALANCE, May 31, 2007                          8,000,000  $   800  $       249,750   $  (95,428)  $    155,122
---------------------------------------------------------------------------------------------------------------

Comprehensive income (loss)
  Loss and comprehensive loss for the year             -        -                -      (69,228)       (69,228)
---------------------------------------------------------------------------------------------------------------

BALANCE, May 31, 2008                          8,000,000  $   800  $       249,750   $ (164,656)  $     85,894
---------------------------------------------------------------------------------------------------------------

Comprehensive income (loss)
  Loss and comprehensive loss for the year             -        -                -      (30,121)       (30,121)
---------------------------------------------------------------------------------------------------------------

BALANCE, May 31, 2009                          8,000,000  $   800  $       249,750   $ (194,777)  $     55,773
---------------------------------------------------------------------------------------------------------------

Comprehensive income (loss)
  Loss and comprehensive loss for the period           -        -                -      (22,359)       (22,359)
---------------------------------------------------------------------------------------------------------------

BALANCE, February 28, 2010                     8,000,000  $   800  $       249,750   $ (217,136)  $     33,414
===============================================================================================================
</TABLE>
THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE FINANCIAL STATEMENTS.

<PAGE>

<TABLE>
<CAPTION>

PORTALTOCHINA.COM, INC.
(A development stage company)

Statements of Operations and Comprehensive Loss
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
---------------------------------------------------------------------------------------------------------------------
                                                       Cumulative
                                                   March 18, 2003      Nine months ended       Three months ended
                                                   (inception) to  February 28  February 28  February 28  February 28
                                                February 28, 2010         2010         2009         2010         2009
---------------------------------------------------------------------------------------------------------------------
<S>                                             <C>                <C>          <C>          <C>          <C>

REVENUE                                         $             77   $        -   $        -   $        -   $        -
---------------------------------------------------------------------------------------------------------------------

GENERAL AND ADMINISTRATIVE EXPENSES
  Accounting                                              42,581        7,175        7,192        1,178          892
  Incorporation                                            1,728            -            -            -            -
  Interest and bank charges                                2,865           51           51            8            -
  Legal                                                    8,871            -            -            -            -
Office expenses                                            7,929            -        2,529            -            -
Consulting                                                74,388       14,588            -        3,588            -
Transfer agent                                             6,832          545          533          161          155
Website maintenance                                        2,019            -            -            -            -
WRITE OFF OF WEBSITE DEVELOPMENT COSTS                    32,083            -            -            -            -
AMORTIZATION OF WEBSITE DEVELOPMENT COSTS                 37,917            -            -            -            -
---------------------------------------------------------------------------------------------------------------------

TOTAL EXPENSES                                           217,213       22,359       10,305        4,935        1,047
---------------------------------------------------------------------------------------------------------------------

NET LOSS AND COMPREHENSIVE LOSS FOR THE PERIOD  $       (217,136)  $  (22,359)  $  (10,305)  $   (4,935)  $   (1,047)
=====================================================================================================================

(LOSS) PER SHARE
 - basic and diluted                                               $    (0.00)  $    (0.00)  $    (0.00)  $    (0.00)
=====================================================================================================================
WEIGHTED AVERAGE NUMBER OF
  COMMON SHARES OUTSTANDING
  - basic and diluted                                               8,000,000    8,000,000    8,000,000    8,000,000
=====================================================================================================================
</TABLE>
THE ACCOMPANYING NOTES ARE AN INTEGRAL PART OF THESE FINANCIAL STATEMENTS.

<PAGE>

<TABLE>
<CAPTION>

PORTALTOCHINA.COM, INC.
(A development stage company)

Statements of Cash Flows
(Unaudited - Prepared by Management)
(EXPRESSED IN U.S. DOLLARS)
------------------------------------------------------------------------------------------------------------------------------------
                                                                          Cumulative Amounts
                                                                              March 18, 2003
                                                                              (inception) to             Nine months ended
                                                                           February 28, 2010   February 28, 2010   February 28, 2009
------------------------------------------------------------------------------------------------------------------------------------
<S>                                                                       <C>                  <C>                 <C>

CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES
  (Loss) for the period                                                   $         (217,136)  $         (22,359)  $        (10,305)
Adjustment to reconcile (loss) to net cash used in operating activities:
  -  amortization of website development costs                                        37,917                   -                  -
  -  write off of website development costs                                           32,083                   -                  -
Changes in assets and liabilities:
  - decrease (increase) in prepaid expenses                                          (37,938)            (37,938)               582
  - increase in accounts payable and accrued liabilities                               4,524             (17,094)             3,832
------------------------------------------------------------------------------------------------------------------------------------

Net cash from (used in) operating activities                                        (180,550)            (77,391)            (5,891)
------------------------------------------------------------------------------------------------------------------------------------

CASH FLOWS (USED IN) INVESTING ACTIVITIES
  Website development costs                                                          (70,000)                  -                  -
------------------------------------------------------------------------------------------------------------------------------------

CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES
  Proceeds from issuance of common stock                                             250,550                   -                  -
------------------------------------------------------------------------------------------------------------------------------------

INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                                           -              77,391             (5,891)

CASH AND CASH EQUIVALENTS, beginning of period                                             -              77,391             85,362
------------------------------------------------------------------------------------------------------------------------------------

CASH AND CASH EQUIVALENTS, end of period                                  $                -   $               -   $         79,741
====================================================================================================================================
</TABLE>
THE  ACCOMPANYING  NOTES  ARE  AN  INTEGRAL  PART OF THESE FINANCIAL STATEMENTS.

<PAGE>
1.  INCORPORATION  AND  CONTINUANCE  OF  OPERATIONS

The  Company was formed on March 18, 2003 under the laws of the State of Nevada.
The Company is in the business of operating an internet portal featuring Chinese
business.  The  Company  is considered a development stage company as defined in
ASC  915.

These  financial  statements  have  been  prepared  in accordance with generally
accepted  accounting  principles in the United States of America applicable to a
going concern, which contemplates the realization of assets and the satisfaction
of liabilities and commitments in the normal course of business. The Company has
incurred  operating  losses  and  requires  additional  funds  to  maintain  its
operations.  Management's  plans in this regard are to raise equity financing as
required.  Further,  the  Company  has  experienced  difficulty in launching its
business  through  its  B2B  Platform due to the foreign currency administration
policies in China and the Company was unable to earn any meaningful revenue from
advertising.  Therefore, the Company is currently re-assessing its business plan
and  revenue  model.

These conditions raise substantial doubt about the Company's ability to continue
as  a  going  concern. These financial statements do not include any adjustments
that  might  result  from  this  uncertainty.

The  Company  has  generated  nominal  operating  revenues  to  date.

2.  SIGNIFICANT  ACCOUNTING  POLICIES

(a)  Cash  and  Cash  Equivalents

Cash  equivalents  comprise certain highly liquid instruments with a maturity of
three months or less when purchased. As at February 28, 2010, there were no cash
equivalents.

(b)  Accounting  Estimates

The  preparation  of  financial statements in conformity with generally accepted
accounting  principles  of  United States of America 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
and  assumptions.

(c)  Advertising  Expenses

The  Company  expenses  advertising costs as incurred. There were no advertising
expenses incurred by the Company for the nine months ended February 28, 2010 and
2009.

(d)  Loss  Per  Share

Loss  per  share  is  computed  using  the  weighted  average  number  of shares
outstanding  during  the  period.  The Company has adopted ASC 260, Earnings Per
Share.  Diluted  loss  per  share  is  equivalent  to  basic  loss  per  share.

(e)  Concentration  of  Credit  Risk

The  Company  places  its  cash  and  cash  equivalents with high credit quality
financial  institutions.  None  of  the  bank  accounts  are  insured.

(f)  Foreign  Currency  Transactions

The Company is located and operating outside of the United States of America. It
maintains  its  accounting  records  in  U.S.  Dollars,  as  follows:

At  the  transaction  date,  each  asset,  liability,  revenue  and  expense  is
translated  into  U.S. dollars by the use of the exchange rate in effect at that
date. At the period end, monetary assets and liabilities are remeasured by using
the  exchange  rate in effect at that date. The resulting foreign exchange gains
and  losses  are  included  in  operations.

<PAGE>
2.  SIGNIFICANT  ACCOUNTING  POLICIES  (continued)

(g)  Fair  Value  of  Financial  Instruments

The  respective carrying value of certain on-balance-sheet financial instruments
approximated their fair value. These financial instruments include cash and cash
equivalents,  accounts payable and accrued liabilities and promissory note. Fair
values  were  assumed  to  approximate  carrying  values  for  these  financial
instruments,  except  where noted. Management is of the opinion that the Company
is  not  exposed  to  significant  interest  or  credit risks arising from these
financial  instruments.  The  Company  is operating outside the United States of
America  and  has  significant  exposure  to  foreign  currency  risk due to the
fluctuation  of  currency  in  which  the  Company  operates  and  U.S.  dollar.

(h)  Income  Taxes

The Company has adopted ASC 740, Accounting for Income Taxes, which requires the
Company to recognize deferred tax liabilities and assets for the expected future
tax  consequences of events that have been recognized in the Company's financial
statements  or  tax  returns  using  the  liability  method.  Under this method,
deferred  tax  liabilities  and  assets  are  determined  based on the temporary
differences  between  the  financial  statement  and  tax  bases  of  assets and
liabilities  using  enacted  tax  rates  in  effect  in  the  years in which the
differences  are  expected  to  reverse.

(i)  Long-Lived  Assets

Long-lived  assets  and  certain identifiable intangibles to be held and used by
the  Company  are  reviewed  for  impairment  whenever  events  or  changes  in
circumstances  indicate  that  the  carrying  amount  of  an  asset  may  not be
recoverable.  The  Company  continuously  evaluates  the  recoverability  of its
long-lived  assets  based  on  estimated  future  cash  flows  and the estimated
liquidation value of such long-lived assets, and provides for impairment if such
undiscounted  cash  flows are insufficient to recover the carrying amount of the
long-lived  assets.  If  impairment  exists,  an adjustment is made to write the
asset  down  to  its fair value and a loss is recorded as the difference between
the  carrying  value  and fair value. Fair values are determined based on quoted
market  value,  discounted  cash  flows, or internal and external appraisals, as
applicable.  Assets to be disposed of, when applicable, are carried at the lower
of  carrying  value  or  estimated  net  realizable  value.

(j)  Stock-Based  Compensation

During  the  year,  the  Company  adopted  ASC  718,  Compensation - Stock-Based
Compensation,  to  account  for its stock options and similar equity instruments
issued. Accordingly, compensation costs attributable to stock options or similar
equity instruments granted are measured at the fair value at the grant date, and
expensed  over  the  expected  vesting  period.

The  Company  did  not grant any stock options during the periods ended February
28,  2010  and  2009.

(k)  Comprehensive  Income

The  Company  adopted ASC 220, Comprehensive Income, which establishes standards
for  reporting  and  display  of  comprehensive  income,  its  components  and
accumulated  balances.  The  Company  is  disclosing  this  information  on  its
Statement  of Stockholders' Equity. Comprehensive income comprises equity except
those  resulting  from  investments  by  owners and distributions to owners. The
Company  has  no  elements of "other comprehensive income" for the periods ended
February  28,  2010  and  2009.

(l)  Revenue  Recognition

The  Company  has  recognized  revenue  in  accordance  with  ASC  605,  Revenue
Recognition.  The  Company recognizes advertising revenue in the period in which
the advertisement is displayed, provided that evidence of an arrangement exists,
the fees are fixed or determinable and collection of the resulting receivable is
reasonably  assured.  If  fixed-fee advertising is displayed over a term greater
than  one  month,  revenue  is  recognized  ratably over the period. The Company
recognizes  revenue for fixed-fee advertising arrangements ratably over the term
of  the insertion order. If, at the end of a quarterly reporting period the term
of  an  insertion  order is not complete, the Company recognizes revenue for the
period  by  pro-rating the total arrangement fee to revenue and deferred revenue
based  on  a  measure  of  proportionate performance of the obligation under the
insertion order. The Company measures proportionate performance by the number of
placements  delivered and undelivered as of the reporting date. The Company uses
prices stated on our internal rate card for measuring the value of delivered and
undelivered  placements.  Fees  for  variable-fee  advertising  arrangements are
recognized  based  on  the  number  of impressions displayed or clicks delivered
during  the  period.

Under  these policies, no revenue is recognized unless persuasive evidence of an
arrangement exists, delivery has occurred, the fee is fixed or determinable, and
collection  is  reasonably  assured.

<PAGE>
2.  SIGNIFICANT  ACCOUNTING  POLICIES  (continued)

(m)  Website  Development  Costs

Website  development  costs  are  for  the development of the Company's Internet
website.  These costs have been capitalized when acquired and installed, and are
being amortized over its estimated useful life of three years on a straight-line
basis.  The  Company  accounts  for  these  costs  in  accordance  with ASC 350,
Intangibles,  which  specifies  the appropriate accounting for costs incurred in
connection  with  the  development  and  maintenance  of  websites.

3.  NEW  ACCOUNTING  PRONOUNCEMENTS  AND  NEWLY  ADOPTED  ACCOUNTING  POLICIES

In  June  2009, the FASB issued guidance now codified as FASB ASC 105, Generally
Accepted Accounting Principles, as the single source of authoritative accounting
principles  recognized  by the FASB to be applied by nongovernmental entities in
the preparation of financial statements in conformity with U.S. GAAP, aside from
those  issued  by  the  SEC.  ASC  105 does not change current U.S. GAAP, but is
intended to simplify user access to all authoritative U.S. GAAP by providing all
authoritative  literature  related  to  a  particular  topic  in  one place. The
adoption of ASC 105 did not have a material impact on the Company's consolidated
financial  statements,  but  did  eliminate  all  references to pre-codification
standards.

In  June  2009,  the  FASB issued an update to ASC 860, Transfers and Servicing.
This  update  will require more information about transfers of financial assets,
including  securitization  transactions,  and  where  entities  have  continuing
exposure to the risks related to transferred financial assets. It eliminates the
concept  of  a "qualifying special-purpose entity," changes the requirements for
derecognizing  financial  assets,  and  requires additional disclosures. It also
enhances  information  reported  to  users  of financial statements by providing
greater  transparency  about  transfers  of  financial  assets  and  an entity's
continuing  involvement  in  transferred  financial  assets. This update will be
effective at the start of a reporting entity's first fiscal year beginning after
November  15,  2009.

Other accounting pronouncements that have been issued or proposed by the FASB or
other  standards-setting bodies that do not require adoption until a future date
are not expected to have a material impact on the Company's financial statements
upon  adoption.






<PAGE>
ITEM 2.     MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS

FINANCIAL  CONDITION,  LIQUIDITY  AND  CAPITAL  RESOURCES.

We  were  incorporated  for  the purpose of developing and operating an Internet
portal  located on the World Wide Web at www.portaltochina.com.  Our capital has
been  obtained  via  issuance  of  common  stock  and shareholder loans.  We are
presently  re-evaluating  our  business  model  and  prospects  in  light of our
inability  to  earn  any  meaningful  revenue since inception and with a view to
developing  revenue  producing  services.

On  November  1,  2005, the Securities and Exchange Commission declared our Form
SB-2  Registration  Statement  (Commission  File No. 333-111652) effective.  Our
offering  commenced  on  November 1, 2005, and terminated on March 31, 2006.  We
sold  2,500,000  shares  through the offering at a price of $0.10 per share, for
gross  proceeds  of  $250,000.

As  of  February  28, 2010, we had total assets of $37,938 comprised entirely of
prepaid  expenses.  This  was  a decrease from $77,391 in total assets as of May
31,  2009.

As  of February 28, 2010, our total liabilities decreased to $4,524 from $21,618
as  of  May  31,  2009.

We  have  not  generated  revenue  since  the  date  of  inception.

We  do  not  presently have sufficient capital to sustain minimal operations for
the  next  12 months, but one of our shareholders has undertaken to provide such
financing  as  may  be  required  in  that  regard.

We  will not hire any employees until we have re-evaluated our business plan and
prospects,  if  at all.  Therefore, we do not know if we will hire any employees
over  the  next  twelve  months  of  operations.

RESULTS  OF  OPERATIONS

We  posted an operating loss of $4,935 for the three month period ended February
28,  2010.  This  was an increase from the operating loss of $1,047 for the same
period  in  the  previous  fiscal  year.

ITEM 3.     CONTROLS AND PROCEDURES

As  required by Rule 13a-15 under the Securities Exchange Act of 1934, as of the
end  of  the period covered by the quarterly report, being February 28, 2010, we
have  carried out an evaluation of the effectiveness of the design and operation
of our company's disclosure controls and procedures. This evaluation was carried
out  under  the  supervision  and  with  the  participation  of  our  company's
management,  including  our company's president. Based upon that evaluation, our
company's  president  concluded  that  our  company's  disclosure  controls  and
procedures are not effective as at the end of the period covered by this report.
There  have  been no significant changes in our internal controls over financial
reporting  that  occurred  during  our  most  recent  fiscal  quarter  that have
materially  affected, or are reasonably likely to materially affect our internal
controls  over  financial  reporting.

Disclosure  controls  and  procedures  and other procedures that are designed to
ensure  that  information  required  to  be  disclosed  in  our reports filed or
submitted  under  the  Securities  Exchange  Act of 1934 is recorded, processed,
summarized  and reported, within the time period specified in the Securities and
Exchange  Commission's  rules  and  forms.  Disclosure  controls  and procedures
include,  without  limitation,  controls  and procedures designed to ensure that
information  required  to be disclosed in our reports filed under the Securities
Exchange  Act  of  1934 is accumulated and communicated to management, including
our  president and secretary as appropriate, to allow timely decisions regarding
required  disclosure.

PART  II.     OTHER  INFORMATION

ITEM 1.     LEGAL PROCEEDINGS

The Company is not a party to any material legal proceedings and to its
knowledge, no such proceedings are threatened or contemplated.

ITEM  2.     UNREGISTERED  SALES  OF  EQUITY  SECURITIES  AND  USE  OF  PROCEEDS

At  present,  our  common  stock is quoted on the NASD over-the-counter bulletin
board  under  the  trading  symbol  PCHN.
<PAGE>
As  of  April  14,  2010  there  were  63  owners of record of our common stock.

USE  OF  PROCEEDS  FROM  REGISTERED  SECURITIES

On  November  1,  2005, the Securities and Exchange Commission declared our Form
SB-2  Registration  Statement  (Commission  File No. 333-111652) effective.  Our
offering  commenced  on  November 1, 2005, and terminated on March 31, 2006.  We
sold  2,500,000  shares  through the offering at a price of $0.10 per share, for
gross  proceeds  of  $250,000.

Offering  expenses  were $6,989, resulting in net offering proceeds of $243,011.
Offering  expenses were significantly less than the forecasted amount of $20,000
due  to  offering  expenses  being  financed  by loans from our directors before
effectiveness  of our registration statement.  Unallocated funds of $13,011 were
used  to pay for professional fees and office expenses.   We allocated a surplus
of $8,523 from unused offering expenses to pay for unbudgeted professional fees.

As  of  February  28,  2010, we have applied the net proceeds to pay $36,106 for
debt  repayment,  $72,019  for  development  of  our  internet portal (including
website maintenance), $45,422 for professional fees, $40,800 for technical staff
and  $7,138  for miscellaneous expenses, and prepaid $20,000 for filing expenses
and  $21,526  for  a consultant to assist us with an analysis and development of
our  business  model.

DIVIDEND  POLICY

Our  Board  of  Directors may declare and pay dividends on outstanding shares of
common  stock  out  of funds legally available there for in our sole discretion;
however,  to  date  no  dividends  have  been paid on common stock and we do not
anticipate  the  payment  of  dividends  in  the  foreseeable  future.

ITEM 6.     EXHIBITS

EXHIBIT     DESCRIPTION

31.1        Certification pursuant to Section 302 of the Sarbanes-Oxley Act of
            2002

32.1        Certifications pursuant to Section 906 of the Sarbanes-Oxley Act
            of 2002

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused
this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

                                             PORTALTOCHINA.COM, INC.




Date: April 14, 2010                         /s/ Caroline Rechia
                                             Caroline Rechia
                                             President, Chief Executive Officer,
                                             Chief Financial Officer and
                                             Principal Accounting Officer