**UNITED STATES****SECURITIES AND EXCHANGE COMMISSION**Washington, D.C. 20549

**FORM 10-Q**

(Mark One)

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

For the quarterly period ended **June 30, 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 Number: **000-50530**

**SALAMON GROUP, INC.**(Exact name of registrant as specified in its charter)
| **Nevada**

**93-1324674**

**(State or other jurisdiction of incorporation or organization)**

**(I.R.S. Employer Identification no.)**

** **

** **

**4080 Paradise Road #15-901, Las Vegas, Nevada, USA**

**89169**

**(Address of principal executive offices)**

**(Zip Code)**

**(702) 241-0145**(Registrant's telephone number, including area code)

(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the past 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 the definitions of “large accelerated filer”, “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. 

Larger 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 [ ] No [X]**

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

**As of August 11, 2010, the Issuer had 23,017,127 shares of common stock outstanding with a par value per share of $0.001.**

**TABLE OF CONTENTS**

PART I.

FINANCIAL INFORMATION

3

  

ITEM 1.

FINANCIAL STATEMENTS

3

  

ITEM 2.

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION

AND RESULTS OF OPERATIONS

10

  

ITEM 4T.

CONTROLS AND PROCEDURES

12

PART II.

OTHER INFORMATION

13

  

ITEM 1.

LEGAL PROCEEDINGS

13

  

ITEM 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

13

  

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES

13

  

ITEM 5.

OTHER INFORMATION

13

  

ITEM 6.

EXHIBITS

13

  

 

SIGNATURES

14

  

 

 

 

 

 

**SALAMON GROUP, INC.**

**(A Development Stage Company)**

**BALANCE SHEETS**

 

  

 

 

**June 30,**

 

 

  

 

**2010**

 

**December**

 

  

 

**(unaudited)**

 

** **

**31, 2009**

 

ASSETS

 

  

 

 

  

 

Current assets:

 

  

 

 

  

 

     Cash

$

107  

 

$

43

 

      

 

 

 

 

 

 

               Total assets

$

107 

 

$

 43

 

  

 

  

 

 

  

 

  

 

  

 

 

  

 

LIABILITIES AND STOCKHOLDERS’ DEFICIT

 

  

 

 

  

 

Current liabilities:

 

  

 

 

  

 

     Accounts payable

$

84,796

 

$

66,912

 

     Due to related parties

 

21,521

 

 

18,811

 

      

 

 

 

 

 

 

             Total current liabilities

 

106,317

 

 

85,723

 

  

 

  

 

 

  

 

Contingencies

 

  

 

 

  

 

  

 

  

 

 

  

 

Stockholders’ deficit:

 

  

 

 

  

 

     Preferred stock, no par value; 10,000,000 shares authorized, no shares issued 

         and outstanding

 

-

 

 

-

 

     Common stock, $0.001 par value; 500,000,000 shares authorized, 23,017,127 

 

  

 

 

  

 

         and 21,817,127 shares issued and outstanding, respectively

 

23,017

 

 

21,817

 

     Additional paid-in capital

 

958,372

 

 

940,761

 

     Deficit accumulated during the development stage

 

(1,087,599

)

 

(1,048,258

)

             Total stockholders’ deficit

 

(106,210

)

 

(85,680

)

  

 

  

 

 

  

 

  

$

107

 

$

43

 

 

**SALAMON GROUP, INC.**

**(A Development Stage Company)**

**STATEMENTS OF OPERATIONS**

**(unaudited)**

 

 

 

  

 

 

 

** **

** **

** **

** **

** **

** **

** **

**Three Months Ended**

**June 30,**

** **

** **

** **

** **

** **

** **

** **

** **

** **

**Six Months Ended**

**June 30,**

** **

** **

** **

** **

**For The Period**

**From April 27,**

**2001 (Inception)**

**To June 30,**

 

 

 

 

**2010**

** **

** **

**2009**

** **

** **

**2010**

** **

** **

**2009**

** **

** **

**2010**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EXPENSES:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   General and administrative

$

34,189 

 

$

103,209 

 

$

39,341

 

$

120,150

 

$

736,766 

 

 

   Interest expense

 

-

 

 

-

 

 

-

 

 

-

 

 

35,833

 

 

   Research and development

 

-

 

 

-

 

 

-

 

 

-

 

 

315,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss

$

 (34,189

)

$

 (103,209

)

$

 (39,341

)

$

 (120,150

)

$

 (1,087,599

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Loss per share - basic and diluted

$

 (0.00

)

$

 (0.01

)

$

 (0.00

)

$

 (0.01

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average shares outstanding - basic and diluted

 

  

23,017,127   

 

 

18,368,715  

 

 

22,477,127   

 

 

18,122,665  

 

 

 

 

 

See accompanying notes

 

 

 

 

 

 

 

 

 

 

 

 

**SALAMON GROUP, INC.**

**(A Development Stage Company)**

**STATEMENTS OF CASH FLOWS**

(unaudited)

  

 

  

 

 

  

 

 

 

 

  

 

**For The Six Months**

 

 

**For The  Six            Months**

 

 

**For the Period**

**From April 27,****2001**

 

  

 

**Ended**

 

 

**Ended**

 

 

**(Inception)**

 

  

 

**June 30,**

 

 

**June 30,**

 

 

**to June 30,**

 

  

 

**2010**

 

 

**2009**

 

 

**2010**

 

  

 

  

 

 

  

 

 

  

 

Cash flows from operating activities:

 

  

 

 

  

 

 

  

 

   Net loss

$

 (39,341

)

$

 (120,150

)

$

 (1,087,599)

   Adjustments to reconcile net loss to net

 

  

 

 

  

 

 

  

 

      cash used in operating activities:

 

  

 

 

  

 

 

  

 

           Amortization of intangible asset

 

-

 

 

-

 

 

55,000

 

           Estimated fair value of common stock issued for 

                   patents

 

-

 

 

-

 

 

315,000

 

           Beneficial conversion of amounts due to related 

                   party

 

-

 

 

-

 

 

35,833

 

           Depreciation of property and equipment

 

-

 

 

-

 

 

4,515

 

           Estimated fair value of common stock issued

 

  

 

 

  

 

 

  

 

                   for services

 

2,850

 

 

70,333

 

 

148,641

 

           Changes in operating assets and liabilities:

 

  

 

 

  

 

 

  

 

                   Accounts payable

 

15,034

 

 

(1,073)

 

 

78,377

 

  

 

  

 

 

  

 

 

  

 

   Net cash used in operating activities

 

(21,457)

 

(50,890

)

 

(450,233

)

  

 

  

 

 

  

 

 

  

 

Cash flows from investing activities:

 

  

 

 

  

 

 

  

 

   Purchase of property and equipment

 

-

 

 

-

 

 

(4,515

)

   Purchase of license

 

-

 

 

-

 

 

(50,000

)

  

 

  

 

 

  

 

 

  

 

   Net cash used in investing activities

 

-

 

 

-

 

 

(54,515

)

  

 

  

 

 

  

 

 

  

 

Cash flows from financing activities:

 

  

 

 

  

 

 

  

 

   Advances from related parties

 

21,521

 

 

27,267

 

 

378,155

 

   Proceeds from related party note payable

 

-

 

 

23,700

 

 

23,700

 

   Issuance of common stock for cash

 

-

 

 

-

 

 

103,000

 

  

 

  

 

 

  

 

 

  

 

   Net cash provided by financing activities

 

21,521

 

 

50,967

 

 

504,855

 

  

 

  

 

 

  

 

 

  

 

Net change in cash

 

64

 

 

77

 

 

107

 

  

 

  

 

 

  

 

 

  

 

Cash, beginning of period

 

43

 

 

2

 

 

-

 

  

 

  

 

 

  

 

 

  

 

Cash, end of period

$

107

 

$

79

 

$

107

 

  

 

  

 

 

  

 

 

  

 

Non cash:

 

  

 

 

  

 

 

  

 

Estimated fair value of common stock issued upon 

    conversion of amounts due to related parties

$

18,811

 

$

6,000

 

$

342,816

 

Estimated fair value of common stock issued for license

$

-

 

$ 

-

 

$

 5,000

 

Estimated fair value of common stock issued in conversion of accounts payable

$

-

 

$

-

 

$

10,059

 

 

 

 

 

 

 

 

 

 

 

See accompanying notes

 

 

 

**SALAMON GROUP, INC.**

**(A Development Stage Company)**

 

**NOTES TO FINANCIAL STATEMENTS**

1.

Nature of Operations and Continuance of Business

 

 

 

Salamon Group, Inc. (the "**Company** ") was incorporated in the state of Nevada on April 27, 2001 (“**Inception**”). The Company is a development stage company whose principal business plan is to seek earnings by exploiting technology in the field of ‘alternative energy sources’, which technology includes four patents pending related to electrical power generation.

 

 

 

These financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). At June 30, 2010, the Company has no revenues to date, has accumulated losses of $1,087,599 and a working capital deficit of $106,210 and expects to incur further losses in the development of its business, all of which cast substantial doubt about the Company’s ability to continue as a going concern. Management plans to continue to provide for the Company's capital needs during the year ending December 31, 2010 by issuing debt and equity securities and by the continued support of its related parties (see Note 3). The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence. There is no assurance that funding will be available to continue the Company’s business operations.

 

 

 

On July 5, 2001, the Company entered into a licensing agreement with Space Globe Technologies Ltd. (" **Space Globe** "), a Canadian corporation. The agreement allows the Company to use certain technology with respect to a power cell technology used for internal and external electrical applications. The sole shareholder and sole director of Space Globe is John Salamon who is the President and a Director of the Company.

 

 

 

In January 2005, Space Globe and the Company in mutual agreement replaced the license agreement with an agreement that was amended December 31, 2007, which transferred 100% ownership of, and rights to, Space Globe’s technology related to electrical power generation to the Company for no further consideration. John Salamon, the Company’s Chief Executive Officer and majority shareholder, also assigned to Salamon Group a 99% interest in the rights to the patent pending.

 

 

 

In June 2007, Space Globe transferred to Salamon Group 100% ownership of rights to Space Globe’s technology related to wireless electrical power generation, including a 99% interest in three patent applications, for a total 4,500,000 shares of the Company’s common stock (see Note 4).

 

 

 

The Company has prepared the accompanying financial statements in accordance with GAAP for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and disclosures required by GAAP for annual financial statements. In the opinion of the Company’s management, the accompanying financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to make the financial position of the Company as of June 30, 2010, the results of operations for the three and six months ended June 30, 2010 and 2009, cash flows for the six months ended June 30, 2010 and 2009 and the results of operations and cash flows for the period from Inception through June 30, 2010 not misleading. The Company has evaluated subsequent events through the filing date of this Form 10-Q, and determined that no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes thereto other than as disclosed in the accompanying notes. The financial statements should be read in conjunction with the audited financial statements for the year ended December 31, 2009 contained in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (“SEC”).

 

 

 

2.

Summary of Significant Accounting Policies

 

 

 

(a)

Development stage enterprise

 

 

 

The Company is a development stage company under the provisions of accounting standards. The Company is devoting substantially all of its present efforts to establishing a new business, and its planned principal operations have not yet commenced. All losses accumulated since Inception have been considered as part of the Company's development stage activities.

 

 

**SALAMON GROUP, INC.**

**(A Development Stage Company)**

 

**NOTES TO FINANCIAL STATEMENTS**

 

(b)

Basic and diluted net loss per share

 

 

 

 

The Company computes both basic and diluted loss per share (“**EPS**”) on the face of the statement of operations. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of common shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period including stock options, using the treasury stock method, convertible preferred stock, and convertible debt, using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all potentially dilutive common shares if their effect is anti-dilutive. At June 30, 2010 and 2009, there were no potentially dilutive instruments outstanding.

 

 

 

 

(c)

Revenue recognition

 

 

 

 

Revenues from the sale of products will be recorded when the product is shipped, title and risk of loss have transferred to the purchaser, payment terms are fixed or determinable and payment is reasonably assured. Revenues from service contracts will be recognized when performance of the service is complete or over the term of the contract.

 

 

 

 

(d)

Foreign currency transactions/balances

 

 

 

 

Transactions in currencies other than the U.S. dollar are translated at the rate in effect on the transaction date. Any balance sheet items denominated in foreign currencies are translated into U.S. dollars using the rate in effect on the balance sheet date. There have been no significant transactions in currencies other than the U.S. dollar since inception.

 

 

 

 

(e)

Income Taxes

 

 

 

 

The Company determines its income taxes under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

 

 

 

 

(f)

Use of Estimates

 

 

 

 

The preparation of financial statements, in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in these financial statements and the accompanying notes. Actual results could differ from those estimates.

 

 

 

 

(g)

Financial Instruments

 

 

 

 

The fair values of cash, accounts payable, and amounts due to related parties approximate their carrying values due to the immediate or short-term maturity of these financial instruments.

 

 

 

 

(h)

Issuance of Stock for Non-cash Consideration

 

 

 

 

 

All issuances of the Company’s common stock for non-cash consideration have been assigned a dollar amount equaling either the market value of the shares issued or the value of consideration received whichever is more readily determinable. The majority of the non-cash consideration received pertains to services rendered by consultants and others and has been valued at the market value of the shares issued.

 

 

**SALAMON GROUP, INC.**

**(A Development Stage Company)**

 

**NOTES TO FINANCIAL STATEMENTS**

 

The Company’s accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the relevant accounting guidance. The measurement date for the fair value of the equity instruments issued is determined at the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor’s performance is complete. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement.

 

 

 

 

(i)

New Accounting Pronouncements

 

 

 

 

Recent accounting pronouncements issued by the Financial Accounting Standards Board (“FASB”) (including the Emerging Issues Task Force (“EITF”)) and the American Institute of Certified Public Accountants did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

3

Related Party Transactions

 

(a)

Amounts owing to Space Globe are unsecured, non interest bearing and are due on demand. The sole shareholder and sole director of Space Globe is John Salamon who is the President and a Director of the Company. At June 30, 2010 and December 31, 2009, a total of $21,521 and $18,811, respectively, was due to Space Globe.

 

 

 

(b)

During the six months ended June 30, 2010, the Company shared office space and travel arrangements with Space Globe. During each of the quarters ended June 30, 2010 and 2009, the Company incurred an aggregate of approximately $3,000 of allocated rent and travel expense. During the six months ended June 30, 2010 and 2009, the Company incurred an aggregate of approximately $6,000 of allocated rent and travel expense.

(c)

On March 15, 2010, the Company issued 1,200,000 shares of common stock to Space Globe at a price of approximately $0.02 per share (the estimated fair value) for the conversion of $18,811 of advances.

(d)

During the year ended December 31, 2009, the Company received proceeds of $23,700 for issuing a note payable to a former director. On July 30, 2009, the Company issued 348,750 shares of common stock at a per share price of $0.04 to convert $13,950 of the note payable. On December 1, 2009 the Company issued 500,000 shares of common stock at a per share price of $0.02 to convert $9,750 and additionally recorded $250 of interest expense.

 

(e)

During the year ended December 31, 2009, the Company issued shares of common stock to Space Globe for the conversion of related party advances. On January 15, 2009, the Company issued 200,000 shares of common stock at a price of $0.03 per share for the conversion of $6,000 of advances. On July 30, 2009, the Company issued 150,000 shares of common stock at a price of $0.04 per share for the conversion of $6,000 of advances. On August 31, 2009, the Company issued 537,675 shares of common stock at a price of $0.04 per share for the conversion of $21,267 of advances. On October 23, 2009, the Company issued 682,822 shares of common stock at a price of $0.03 per share for the conversion of $20,485 of advances. On December 22, 2009, the Company issued 300,000 shares of common stock at a price of $0.02 per share for the conversion of $6,000 of advances.

 

 

 

 

(f)

On December 31, 2008, a former director of the Company surrendered 1,000,000 shares of his common stock for no consideration. Accordingly, the Company has not reflected such shares as issued or outstanding at December 31, 2008 as such shares have been cancelled by the Company.

 

 

**SALAMON GROUP, INC.**

**(A Development Stage Company)**

 

**NOTES TO FINANCIAL STATEMENTS**

 

(g)

On November 15, 2008, the Company issued 869,050 shares of common stock to Space Globe at a price of $0.02 per share (the estimated fair value) to settle indebtedness of $17,821 owed to Space Globe for loan advances.

 

 

 

 

(h)

On August 19, 2008, the Company issued 476,129 shares of common stock to Space Globe at a price of $0.07 per share (the estimated fair value) to settle indebtedness of $33,329 owed to Space Globe for loan advances.

 

 

 

 

(i)

On August 19, 2008, the Company issued 203,543 shares of common stock to a director at a price of $0.07 per share (the estimated fair value) to settle indebtedness of $14,249 owed for working capital advances.

 

(j)

On April 16, 2008, the Company issued 331,158 shares of common stock to Space Globe at a price of $0.095 per share (the estimated fair value) to settle indebtedness of $31,460 owed to Space Globe for loan advances.

 

 

 

 

(k)

During the year ended December 31, 2007, Mr. Salamon, through his company, Space Globe, contributed patent applications to the Company in exchange for 4,500,000 shares of common stock (see Notes 1 and 4).

 

 

 

 

(l)

During the year ended December 31, 2007, Space Globe converted advances made to the Company into 2,310,000 shares of common stock (see Note 4).

 

 

 

 

(m)

On July 5, 2001, the Company purchased a license related to certain power cell technology for cash of $50,000 and five million common shares of the Company valued at $5,000 from Space Globe. In addition, the Company agreed to pay Space Globe a royalty equal to 3% of the gross sales derived from the technology. To date, no sales have been made and accordingly no royalties have been earned in connection with this agreement.

4.

Stockholders’ Deficit

 

 

 

 

(a)

As of June 30, 2010, the Company has not granted any stock options or warrants.

 

 

 

(b)

During the three months ended June 30, 2010, the Company agreed to issue 300,000 shares of its common stock as payment for services rendered.  The Company recorded $2,850 as general and administrative expense during the three and six months ended June 30, 2010 in the accompanying statements of operations based on the closing price of the common stock on the measurement date.  The Company has not issued the shares as of June 30, 2010 and accordingly, such shares are not included as issued and outstanding and the fair value of such shares has been included in accounts payable.

(c)

On March 15, 2010, the Company issued 1,200,000 shares of common stock to Space Globe at a price of approximately $0.02 per share (the estimated fair value) for the conversion of $18,811 of advances.

(d)

During the year ended December 31, 2009, the Company received proceeds of $23,700 for issuing a note payable to a former director. On July 30, 2009, the Company issued 348,750 shares of common stock at a per share price of $0.04 to convert $13,950 of the note payable. On December 1, 2009 the Company issued 500,000 shares of common stock at a per share price of $0.02 to convert $9,750 and additionally recorded $250 of interest expense (See Note 3).

(e)

During the year ended December 31, 2009, the Company issued shares of common stock to Space Globe for the conversion of related party advances. On January 15, 2009, the Company issued 200,000 shares of common stock at a price of $0.03 per share for the conversion of $6,000 of advances. On July 30, 2009, the Company issued 150,000 shares of common stock at a price of $0.04 per share for the conversion of $6,000 of advances. On August 31, 2009, the Company issued 537,675 shares of common stock at a price of $0.04 per share for the conversion of $21,267 of advances. On October 23, 2009, the Company issued 682,822 shares of common stock at a price of $0.03 per share for the conversion of $20,485 of advances. On December 22, 2009, the Company issued 300,000 shares of common stock at a price of $0.02 per share for the conversion of $6,000 of advances.

(f)

In April 2009, the Company issued 700,000 forfeitable shares of common stock to a consulting firm. In accordance with the applicable consulting agreement, the shares are to be earned ratably over the term of the agreement from April 15, 2009 through July 15, 2009. During the year ended December 31, 2009, the Company recorded $49,000 of expense and recorded 700,000 common shares as issued and outstanding. 

(g)

On October 27, 2008, the Company issued 201,180 shares of the Company’s common stock as payment for services rendered. The Company had accrued $10,059 for such services. However, based on the estimated fair value of the Company’s common stock on the date of conversion, the Company has recorded an additional $2,012 of expense.

 

 

 

(h)

In September 2008, the Company issued 1,200,000 forfeitable shares of common stock to a consultant. In accordance with the applicable consulting agreement, the shares are to be earned ratably over the one-year term of the agreement through August 2009. During the period ended June 30, 2009, the Company recorded $10,000 of expense and recorded 300,000 common shares as issued and outstanding. During the year ended December 31, 2008, the Company recorded $15,000 of expense and recorded 400,000 common shares as issued and outstanding. As 500,000 of such shares are not considered issued for accounting purposes they have been excluded from the Company’s issued and outstanding shares.

 

 

 

(i)

In November 2007, the Company issued 518,340 shares of common stock to Space Globe for the conversion of advances in the amount of $77,751 or $0.15 per share, the estimated fair value (see Note 3).

 

 

 

(j)

Mr. Salamon and his company Space Globe, contributed three patent applications to the Company in June 2007 (see Note 3). In exchange for the patents, the Company issued 4,500,000 shares of common stock to Space Globe. The shares were valued at $0.07 per share, the estimated fair value of the stock on the measurement date. The total value of the shares of $315,000 was recorded as research and development expense in the accompanying statements of operations as there was no asset value on the books of Space Globe at the time of the contribution.

 

 

 

(k)

In June 2007, the Company issued 1,791,660 shares of common stock to Space Globe for the conversion of advances in the amount of $89,583, or $0.05 per share (see Note 3). Since the estimated fair value of the stock at the time of conversion was $0.07 per share, the Company recorded interest expense of $35,833 related to the beneficial conversion equal to the difference between the value of the shares issued and the advances converted in the accompanying statements of operations.

 

 

 

(l)

In June, 2007, the Company, pursuant to an agreement, issued shares to a third party for services provided. According to the terms of the agreement, the Company issued 350,000 shares of its common stock, which were valued at their estimated fair 

 

 

**SALAMON GROUP, INC.**

**(A Development Stage Company)**

 

**NOTES TO FINANCIAL STATEMENTS**

 

   

value of $0.07 per share (based on the fair value of the services provided) for a total of $25,000. As of December 31, 2007, all services related to the agreement have been provided and the value of the shares was recorded in general and administrative expense in the accompanying statements of operations.

 

 

 

 

(m)

During the year ended December 31, 2003, 183,640 shares were issued for cash of $22,460 at an average price of $0.12 per share and 245,360 shares were issued for services and other expenses with a fair value of $10,676 at an average price of $0.04 per share.

 

 

 

 

(n)

During the year ended December 31, 2002, 481,046 shares were issued for cash of $44,008 at an average price of $0.09 per share and 500,000 shares were issued for services with a fair value of $10,400 at an average price of $0.02 per share.

 

 

 

 

(o)

During the period ended December 31, 2001, 1,850,324 shares were issued for cash of $36,532 at an average price of $0.02 per share and 702,450 shares were issued for services with a fair value of $703 at an average price of $0.001 per share.

 

 

 

 

(p)

On July 5, 2001, 5,000,000 shares with a stated par value of $0.001 per share were issued as part of the consideration to acquire a license (see Note 5).

5.

Contingencies

 

(a)

Litigation

 

 

 

 

From time to time, the Company may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm the Company. The Company is currently not aware of any such legal proceedings or claims that the Company believes will have, individually or in the aggregate, a material adverse affect on its business, financial condition or operating results.

 

 

 

 

(b)

Indemnities and Guarantees

 

 

 

 

During the normal course of business, the Company has made certain indemnities and guarantees under which it may be required to make payments in relation to certain transactions. The Company indemnifies its directors, officers, employees and agents to the maximum extent permitted under the laws of the State of Nevada. These indemnities include certain agreements with the Company's officers under which the Company may be required to indemnify such person for liabilities arising out of their employment relationship. The duration of these indemnities and guarantees varies and, in certain cases, is indefinite. The majority of these indemnities and guarantees do not provide for any limitation of the maximum potential future payments the Company could be obligated to make. Historically, the Company has not been obligated to make significant payments for these obligations and no liabilities have been recorded for these indemnities and guarantees in the accompanying balance sheets.

 

 

 

 

(c)

During the six months ended June 30, 2010, the Company terminated the license agreement with 482229 B.C. Ltd. No amounts were earned by the Company under the agreement.

 

6.

Subsequent Events

On August 20, 2010, Space Globe advanced $30,000 to the Company and converted the advance into 2,000,000 shares of common stock at $0.015 per share (closing price on date of conversion) on that day.   Additionally, on August 20, 2010, Space Globe converted amounts owed of $21,521 into 1,434,733 shares of the Company’s common stock at $0.015 per share (closing price on date of conversion) on that day.

**ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.**

The following discussion of the financial condition, changes in financial condition and results of operations of Salamon Group, Inc. (hereinafter referred to as the “ **Company** ,” “ **Salamon Group** ,” “ **we** ,” “ **our** ” or “ **us** ”) for the six months ended June 30, 2010 should be read in conjunction with Salamon Group’s unaudited financial statements and related notes for the six months ended June 30, 2010.

**Cautionary Statements Regarding Forward-Looking Statements**

     This Form 10-Q includes “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934 (the “ **Exchange Act** ”), as amended. All statements, other than statements of historical facts, included in this Form 10-Q which address activities, events or developments which we expect or anticipate will or may occur in the future, including such things as future capital expenditures (including the amount and nature thereof), business strategy, expansion and growth of our business and operations, and other such matters are forward-looking statements. These statements are based on certain assumptions and analyses made by Salamon Group in light of our experience and our perception of historical trends, current conditions and expected future developments as well as other factors we believe are appropriate in the circumstances. However, whether actual results or developments will conform with our expectations and predictions are subject to a number of risks and uncertainties, general economic market and business conditions; the business opportunities (or lack thereof) that may be presented to and pursued by us; changes in laws or regulation; and other factors, most of which are beyond our control. Consequently, all of the forward-looking statements made in this Form 10-Q are qualified by these cautionary statements and there can be no assurance that the actual results or developments anticipated by us will be realized or, even if substantially realized, that they will have the expected consequence to or effects on us or our business or operations. We assume no obligations to update any such forward-looking statements.

**Overview**

     We were organized under the laws of the State of Nevada on April 27, 2001. We are a developmental stage company organized by John E. Salamon. Our aim is to develop, license and/or acquire certain electrical generator technologies, which we believe to be proprietary. Our offices are presently located at 4080 Paradise Road #15-901, Las Vegas, Nevada, USA 89169, and our telephone number is (702) 241-0145. Our Nevada registered agent is National Registered Agents, Inc. of NV, 1000 East William Street, Suite 204, Carson City, NV 89701.

     Since our inception, we have been involved in organizational and fund raising activities and the licensing, subsequent acquisition and further development of a certain electrical generator technology from Space Globe Technologies Ltd., a private British Columbia, Canada corporation (“ **Space Globe** ”), founded and organized also by John Salamon. Space Globe was founded for the purpose of developing technologies and concepts in the field of “Alternative Energy Sources.” Alternative Energy Sources are those which are not supplied by the burning of fossil fuels or the splitting of atoms. Some of the alternative energy sources include solar energy, wind power, geothermal, tides and hydro power. Space Globe was incorporated in the Province of British Columbia, Canada in 1998 by John Salamon. It was initially established as a management/consulting company in which to develop ideas and concepts for power generation. Space Globe’s primary assets consist of office equipment and investments in us. Effective June 29, 2007, in connection with our acquisition of ownership and rights to certain patents and wireless EPG technology from Space Globe, we no longer considered ourself a “shell” company and our current operations are focused on developing and licensing such technologies. From 1999 to 2001 Space Globe and Mr. Salamon developed the concept and design of an Electrical Power Generator (“ **EPG** ”) for home and office use and for emergency power backup situations. Mr. Salamon filed a patent application in Canada on September 4, 2001 for protection of the design of the EPG and on March 10, 2008, as requested by the Canadian Patent Office, we filed additional information regarding this patent pending. Mr. Salamon filed a second patent application in Canada on May 12, 2006 and two more patent applications later in 2006 for the protection of designs related to wireless EPGs.

          We were formed by Mr. Salamon for the purpose of pursuing his business plan of developing technologies and concepts in the field

of “Alternative Energy Sources” in a newly established Nevada corporation. All transactions described below between us and Space Globe were incidental to the transfer of assets to us in connection with the reorganization of these two entities under Mr. Salamon’s common control.

     On July 5, 2001, we entered into a Technology License Agreement with Space Globe whereby we agreed to pay $50,000 cash and issued 5,000,000 shares of common stock to Space Globe as license fees for the technology related to the EPG. The cost of the license was determined to be at an estimated cost of research and development time and materials expended by Space Globe for the development of the EPG. The 5,000,000 shares issued in connection with such Technology License Agreement were issued pursuant to Section 4(2) of the Act at an estimated fair value of $5,000 and the cash was subsequently paid from proceeds of our private placements.

     On January 10, 2005, we replaced the license agreement with Space Globe with an agreement under which Space Globe transferred 100% ownership of and rights to the EPG technology, protected by the 2001 patent application, to us for no additional compensation. John Salamon, through Space Globe, also assigned all rights to the patent pending to us. On September 30, 2007, we amended the agreement with Space Globe such that John Salamon retains a 1% interest in the patent application.

     In addition to the foregoing issuances, from April 2001 through June 30, 2010, we received gross proceeds of $591,607 (including $103,000 in cash, conversion of $342,816 of amounts due to a related party, and services valued at $145,791) from the issuance of shares of common stock.

     On June 29, 2007, we entered into an assignment agreement with Space Globe whereby Space Globe transferred to us its ownership of and rights to the wireless EPG technology, including Space Globe’s 99% interest in the three 2006 patent applications, in consideration for the issuance of 4,500,000 shares of common stock to Space Globe (or 1,500,000 shares for each of the three patents applications) at a value of $0.07 per share, the estimated fair value of the shares on the date of the transaction. John Salamon, who filed the three patent applications, retains a 1% interest in the patents pending. The value of the technology was determined to be at an estimated cost of research and development time and materials expended by Space Globe for the development of the wireless EPG. The 4,500,000 shares issued in connection with the assignment agreement were issued pursuant to Section 4(2) of the Act.

   During the six months ended June 30, 2010, the Company terminated the license agreement with 482229 B.C. Ltd.  No amounts were earned by the Company under the agreement.

   In August 2008, our Board of Directors resolved to expand our current business plan into other areas which would allow us to generate revenues.  One particular area that our Board resolved would provide added value to our company would be real estate, more specifically real estate in the form of an operating casino in Las Vegas, Nevada.  Currently, our President is actively identifying potential casinos that are for sale in the Las Vegas area.  If we are able to locate and purchase a suitable casino, we intend to move our corporate headquarters into the casino.  The purchase of the casino will allow us to start generating revenues so that we can further our business plan to develop, license and/or acquire technologies and concepts in the field of “Alternative Energy Sources.”  Once we locate a suitable casino, we intend to enter into a letter of intent to purchase the casino.  We intend to finance the purchase of a suitable casino through a combination of equity and/or debt financing, and by undertaking a non-brokered private placement under Rule 506 of Regulation D, to raise the funds required to purchase the casino.  There is no assurance that we will succeed in identifying and purchasing a casino or that funding will be available to us for this purpose.  There is also no assurance that any casino we might purchase will generate revenues sufficient for us to carry out our business plan related to alternative energy sources.

 As of the date hereof, we have no other employees or customers.

**Plan of Operation**

     Since our inception, we have been involved in organizational activities, have completed offerings of shares of common stock, have concluded the licensing and subsequent acquisition of an EPG from Space Globe, and have completed a working model of the power generator. For the period from inception (April 27, 2001) through June 30, 2010, we had no revenue from operations and our deficit accumulated during the development stage amounted to $1,087,599. We propose to compete in the alternative energy source technology market.

     As reported in the Report of Independent Registered Public Accounting Firm on our December 31, 2009 financial statements, we have suffered recurring losses from operations, we have a working capital deficit and a deficit accumulated during the development stage. These items raise substantial doubt about our ability to continue as a going concern.

     We plan to generate revenues through the sale of manufacturing and marketing licenses on a world-wide basis. We also plan on generating revenues by possibly purchasing an operating casino in Las Vegas, Nevada.  Our President is currently identifying potential casinos that are available for sale in Las Vegas.  If he is successful in locating a casino, we intend to finance the purchase of the casino through a combination of debt and equity financing.  We would also move our corporate headquarters into the casino.

     Future research and development will be focused on smaller, portable EPGs adding a solar power component as well as an electric wireless product. Mr. Salamon has a conceptual design and prototypes and will proceed with plans when funding allows.

     We are not planning to purchase a plant or equipment at this time but rather to enter into licensing agreements to manufacture and market the products.

     If we are unable to generate sufficient revenue from operations to implement our plans, we intend to explore all available alternatives for debt and/or equity financing, including but not limited to private and public securities offerings. Accordingly, we expect that it will be necessary for us to raise additional funds in the event that we are unable to generate any revenue from operations and if only a minimal level of revenue is generated in accordance with our expectations.

      Mr. Salamon, at least initially, will be responsible for developing our business. However, at such time, if ever, as sufficient operating capital becomes available, he expects to employ additional staffing. In addition, we expect to continuously engage in market research in order to monitor new market trends and other critical information deemed relevant to our business.

**Results of Operations for the three and six months ended June 30, 2010 compared to the same period in 2009**

 

The following discussion should be read in conjunction with the financial statements included in this report and is qualified in its entirety by the foregoing.

 

Liquidity and Capital Resources

As of June 30, 2010, we had cash and total current assets of $107, total current liabilities of $106,317 and a working capital deficit of $106,210.  From our inception on April 27, 2001 to June 30, 2010 we accumulated a deficit during the development stage of $1,087,599.  We are dependent on funds raised through equity or debt financing and investing activities to fund our operations.  We anticipate that we will incur substantial losses over the next year and our ability to generate any revenues in the next 12 months continues to be uncertain.

We used net cash of $21,457 in operating activities during the six months ended June 30, 2010, compared to $50,890 during the same period in 2009 and $450,233 from our inception on April 27, 2001 to June 30, 2010.  The increase in operating expenses for the period ended June 30, 2010 resulted primarily from an increase in professional fees.

We had no investing activities for the six months ended June 30, 2010 and 2009 and $54,515 from our inception on April 27, 2001 to June 30, 2010.  The cash used in investing activities since our inception was primarily related to entering into a licensing agreement.

We received net cash of $21,521 from financing activities for the six months ended June 30, 2010, compared to $50,967 during the same period in 2009 and $504,855 from our inception on April 27, 2001 to June 30, 2010.  The cash received from financing activities during the period ended June 30, 2010 resulted from the proceeds of advances from related parties.  During the period ended June 30, 2010 our cash position decreased by $64.

 

Results of Operations

*Revenues*

From our inception on April 27, 2001 to June 30, 2010 we have not yet generated any revenues.  We do not expect to earn significant revenues in the near future.

*Expenses*

We incurred total operating expenses of $39,341 for the six months ended June 30, 2010 compared to $120,150 for the same period in 2009, and $1,087,599 from our inception on April 27, 2001 to June 30, 2010.  The decrease in operating expenses for the period ended June 30, 2010 resulted from a decrease in our general and administrative costs, primarily due to a decrease in professional fees and equity-based compensation.

We incurred total operating expenses of $34,189 for the three months ended June 30, 2010 compared to $103,209 for the same period in 2009.  The decrease in operating expenses for the three month period ended June 30, 2010 resulted from a decrease in our general and administrative costs, primarily due to a decrease in professional fees and equity-based compensation.

*Net Loss*

 

From our inception on April 27, 2001 to June 30, 2010 we have an accumulated deficit during the development stage of $1,087,599.  For the six months ended June 30, 2010 we incurred net losses of $39,341 compared to net losses of $120,150 for the same period in 2009, respectively.

*Research and Development*

Until we can secure other qualified licensees regarding the EPG products derived from our patents and patents pending, all further development, testing and commercialization of EPG products will be completed by us, subject to obtaining the necessary financing. Upon securing such other qualified licensees, any further research, development and commercialization of EPG products and all related costs will be the responsibility of the licensee.

We, under the direction of Mr. Salamon, are continually researching and studying “Alternative Energy Sources” and plan to develop other power generation devices as capital funding becomes available.  Alternative Energy Sources are those which are not supplied by the burning of fossil fuels or the splitting of atoms.  Some of the alternative energy sources include solar energy, wind power, geothermal, tides and hydro power.

We have developed a smaller, portable EPG utilizing similar designs and adding a solar power component.  We have also developed prototypes of EPG products that generate power wirelessly.

For the six months ended June 30, 2010, we have not incurred any research and development expenses.  

**Off-Balance Sheet Arrangements**

     As of June 30, 2010, we had no significant off-balance sheet transactions that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

**Material Commitments for Capital Expenditures**

     We had no contingencies or long-term commitments at June 30, 2010.

**Critical Accounting Policies**

There were no changes to the critical accounting policies as discussed in our 2009 Form 10-K filed on May 17, 2010. 

**ITEM 4T. CONTROLS AND PROCEDURES**

Disclosure controls and procedures are designed to ensure that information required to be disclosed in the reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported, within the time period specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in the reports filed under the Exchange Act is accumulated and communicated to management, including the Chief Executive Officer covered by this report, we carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures as of June 30, 2010 (the “Evaluation Date”). Based upon the evaluation of our disclosure controls and procedures as of the Evaluation Date, the Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective because of the identification of material weaknesses in our internal control over financial reporting which are identified in our Management’s Report on Internal Control Over Financial 

Reporting included with our Annual Report on Form 10-K for the fiscal year ended December 31, 2009, which we view as an integral part of our disclosure controls and procedures.

**Changes in Internal Control over Financial Reporting**

There were no changes in our internal control over financial reporting during the most recently completed quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

**Limitations on the Effectiveness of Controls**

Our management, including our Chief Executive Officer and Chief Financial Officer, does not expect that our Disclosure Controls and internal controls will prevent all errors and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of a simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management or board override of the control.

The design of any system of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions; over time, controls may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected. 

**PART II - OTHER INFORMATION**

**ITEM 1. LEGAL PROCEEDINGS**

     We know of no legal proceedings to which we are a party or to which any of our property is the subject which are pending, threatened or contemplated or any unsatisfied judgments against us. 

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

     None. 

**ITEM 3. DEFAULTS UPON SENIOR SECURITIES**

     None 

**ITEM 5. OTHER INFORMATION**

     None. 

**ITEM 6. EXHIBITS**

     The following exhibits are filed with the Form 10-Q:

 3.1

Articles of Incorporation (1)

 

 

3.2

Bylaws (1)

 

 

10.1

Technology License Agreement between Space Globe and the registrant dated July 5, 2001. (1)

 

 

10.2

Assignment Agreement between Space Globe and the registrant dated January 10, 2005. (2)

 

 

10.3

Consulting Agreement between Alvin Mirman and the registrant dated September 8, 2006. (5)

 

 

10.4

Assignment Agreement between Space Globe, John Salamon and the registrant dated June 29, 2007. (3)

 

 

10.5

Debt Settlement Agreement between Space Globe and the registrant dated June 29, 2007. (3)

 

 

10.6

Amendment dated September 30, 2007 to Assignment Agreement dated January 10, 2005 among Space Globe, John Salamon and the registrant. (4)

 

 

10.7

Debt Settlement Agreement between Space Globe and the registrant dated November 6, 2007. (5)

 

 

10.8

Debt Settlement Agreement between Space Globe and the registrant dated April 15, 2008. (6)

 

 

10.9

License Agreement between 482229 B.C. Ltd. and the registrant dated June 20, 2008. (6)

 

 

10.10

Consulting Agreement between Harold Schneider and the registrant dated September 1, 2008

 

31.1

 

Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.(6)

 

 

32.1

Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.(6)

(1)

Incorporated by reference to the exhibits of the Registration Statement on Form 10-SB filed with the Securities and Exchange Commission on December 12, 2003.

(2)

Incorporated by reference to the exhibits of the Quarterly Report on Form 10-QSB filed with the Securities and Exchange Commission on January 15, 2005.

(3)

Incorporated by reference to the exhibits of the Quarterly Report on Form 10-QSB filed with the Securities and Exchange Commission on August 20, 2007.

(4)

Incorporated by reference to the exhibits of the Quarterly Report on Form 10-QSB filed with the Securities and Exchange Commission on November 6, 2007.

(5)

Incorporated by reference to the exhibits of the Annual Report on Form 10-KSB filed with the Securities and Exchange Commission on April 14, 2008.

(6)

Filed herewith.

SIGNATURES

     In accordance with Section 13 or 15(d) of the Exchange Act, the registrant has duly caused this report to be signed on its behalf by the undersigned duly authorized officer.

Date: August 23, 2010

**SALAMON GROUP, INC.**

By:

   */s/ John E. Salamon*

 

 

**John E. Salamon**

 

 

President

 

 

(Principal Executive Officer and

 

 

Principal Financial Officer)

 

Exhibit 31.1

**CERTIFICATION**

I, John Salamon, certify that:

(1)

I have reviewed this Quarterly Report on Form 10-Q of Salamon Group, Inc.;

 

 

(2)

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

 

(3)

Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

 

 

(4)

I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e) and internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f) and 15d-15(f) for the registrant and have:

 

a)

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this report is being prepared;

 

 

 

 

b)

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

 

 

 

 

c)

Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

 

 

 

 

d)

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

(5)

I have disclosed, based on my most recent evaluation of the internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

 

a)

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

 

 

 

 

b)

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: August 23, 2010

 

 

 

 

*/s/ John E. Salamon*

 

By:

John E. Salamon

 

Title:

Chief Executive Officer and

 

 

Chief Financial Officer

 

 

Exhibit 32.1

**CERTIFICATION OF**

**CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER**

**PURSUANT TO**

**18 U.S.C. SECTION 1350,**

**AS ADOPTED PURSUANT TO**

**SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002**

I, John E. Salamon, the Chief Executive Officer and Chief Financial Officer of Salamon Group, Inc. (the “Company”), hereby certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(i)

the Quarterly Report on Form 10-Q of the Company, for the fiscal quarter ended June 30, 2010, and to which this certification is attached as Exhibit 32.1 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

 

 

(ii)

the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

 

By:

*/s/ John E. Salamon*

 

Name:

JOHN E. SALAMON

 

Title:

Chief Executive Officer and

 

 

Chief Financial Officer

 

 

 

 

Date:

August 23, 2010 |
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