U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q (Mark One) S
      Quarterly Report under Section 13 or 15(d) of the Securities Exchange Act of 1934For the quarterly period ended March 31, 2010£
      Transition Report under Section 13 or 15(d) of the Exchange ActFor the Transition Period from ________to __________ Commission File Number: 333-149294 MATCHES, INC. (Exact Name of Registrant as Specified in its Charter) WYOMING
      68-0664590(State of other jurisdiction of
      (I.R.S. Employerincorporation or organization)
      Identification Number) 73726 Alessandro Suite 103Palm Desert, CA
      92260(Address of principal executive offices)
      (Zip Code) Registrant's Phone: (760) 899-1919 Indicate by check mark whether the issuer (1) filed all reports required to be filed by Section13 or 15(d) of the Exchange Act of 1934 during the past 12 months (or 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   No X Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. Large accelerated filer
      £
      Accelerated filer
      £Non-accelerated filer
      £
      Smaller reporting company
      S Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes S  No £ As of March 31, 2010, the issuer had 4,275,000 shares of common stock issued and outstanding.  TABLE OF CONTENTS
      PagePART I  FINANCIAL INFORMATIONItem 1.
      Financial Statements
      3Item 2.
      Managements Discussion and Analysis of Financial Condition and Results of Operation
      11PART II  OTHER INFORMATION...Item 1.
      Other Information
      15Item 2.
      Exhibits
      15 2  ITEM 1 FINANCIAL STATEMENTS Financial Statements for 3 month period ended March 31, 2010 have been prepared by the Management Group of Matches, Inc. ASSETSDec. 31
        March 31,2009
        2010Current AssetsCash and Cash Equivalents
        
        $
        -Receivable from Shareholder
        
        1,200
        1,200Total Current Assets
        
        1,200
        1,200Total Assets
        
        1,200
        1,200LIABILITIES AND STOCKHOLDERS' EQUITYCurrent LiabilitiesCash Deficit
        
        -Accounts Payable
        
        3,000Total Current Liabilities
        
        3,000Stockholders' Equity (Note B)Common stock, par value $.001;80,000,000 shares authorized;4,195,000 and 1,290,000shares issued and outstanding
        
        4,275
        4,275Additional Paid in Capital
        
        23,035
        23,035Retained Earnings (Accumulated Deficit)
        
        (29,110)
        (29,110)Total Stockholders' Equity
        
        (1,800)
        (1,800)Total Liabilities and Stockholders' Equity
        
        1,200
        1,200
 3  Dec. 31
      March 31, 2010        -2009Total Income
      -General and Administrative Expenses1,490
      1,490Total Expenses
      1,490
      1,490Net Income (Loss)
      ($1,490)$
      ($1,490)Per Share Information:Net Income (Loss) per share 4,275,,000  shares issued
      (0.00)
      (0.00) 4  Dec. 31
        March 312009
        2010CASH FLOWS FROM OPERATING ACTIVITIESNet income
        (1,490)
        (1,490)CASH FLOWS FROM INVESTING ACTIVITIESFixed Asset Additions
        
        -Net Cash (Used) By Investing Activities
        
        -CASH FLOWS FROM FINANCING ACTIVITIESCash Deficit
        0
        0Capital Stock
        0
        0Net Cash (Used) By Financing Activities
        0
        0NET INCREASE (DECREASE) IN CASH
        (0)
        (0)CASH AT BEGINNING OF PERIOD
        -
        -CASH AT END OF PERIOD
        -
        -
 5  MATCHES, INC. (A Development Stage Company) NOTES TO FINANCIAL STATEMENTS FOR THE INCEPTION PERIOD OF NOVEMBER 28, 2007 TO MARCH 31, 2010 NOTE A  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A summary of significant accounting policies of Matches, Inc. (A Development Stage Company) (the Company) is presented to assist in understanding the Companys financial statements. The accounting policies presented in these footnotes conform to accounting principles generally accepted in the United States of America and have been consistently applied in the preparation of the accompanying financial statements. These financial statements and notes are representations of the Companys management who are responsible for their integrity and objectivity. The Company has not realized revenues from its planned principal business purpose and is considered to be in its development state in accordance with SFAS 7, Accounting and Reporting by Development State Enterprises. Organization, Nature of Business and Trade Name Matches, Inc. (the Company) was incorporated in the State of Wyoming on November 28, 2007. Matches, Inc. is going to be developed as an online dating service. Clients will pay a fee and post their profile. The Company will do a character evaluation and match that client to other clients on the site. Management will seek to ensure that information and photos posted on profiles are accurate. They intend to develop procedures to make the information given to a prospective match as accurate and up to date as possible to lead to the highest percentage of successful matches possible. The Company has elected a fiscal year end of December 31st. Basis of Presentation The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that effect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reported period. Actual results could differ from those estimates. Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Companys system of internal accounting control is designed to assure, among other items, that (1) recorded transactions are valid; (2) all valid transactions are recorded and (3) transactions are recorded in the period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the company for the respective periods being presented. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all short-term debt securities purchased with maturity of three months or less to be cash equivalents. Revenue and Cost Recognition The Company provides internet dating services. The Company reports income and expenses on the accrual basis of accounting, whereby income is recorded when it is earned and expenses recorded when they are incurred. In this specific industry revenue from memberships is recognized as the period of membership expires. The Company currently does not have a working website, therefore, it has not acquired any memberships for recognition of revenue. 6  MATCHES, INC. (A Development Stage Company) NOTES TO FINANCIAL STATEMENTS FOR THE INCEPTION PERIOD OF NOVEMBER 28, 2007 TO MARCH 31, 2010 NOTE A  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Property and Equipment Property and equipment are carried at cost. Expenditures for maintenance and repairs are charged against operations. Renewals and betterments that materially extend the life of the assets are capitalized. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in income for the period. Depreciation is computed for financial statement purposes on a straight-line basis over estimated useful lives of the related assets. The estimated useful lives of depreciable assets are: EstimatedUseful LivesOffice Equipment
      
      5-10 yearsCopier
      
      5-7 yearsVehicles
      
      5-10 years For federal income tax purposes, depreciation is computed under the modified accelerated cost recovery system. For audit purposes, depreciation is computed under the straight-line method. Cost of Goods Sold Job costs include all direct materials, and labor costs and those indirect costs related to development and maintenance of the website. Selling, general and administrative costs are charged to expense as incurred. Advertising Advertising expenses related to specific jobs are allocated and classified as costs of goods sold. Advertising expenses not related to specific jobs are recorded as general and administrative expenses. Use of Estimates The preparation of financial statements in accounting principles generally accepted in the 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.  A change in managements estimates or assumptions could have a material impact on Matches, Inc.s financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Matches, Inc.s financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented. Common Stock The Company has authorized common stock and has not authorized any other form of stock including preferred stock. 7  MATCHES, INC. (A Development Stage Company) NOTES TO FINANCIAL STATEMENTS FOR THE INCEPTION PERIOD OF NOVEMBER 28, 2007 TO MARCH 31, 2010 NOTE A  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Income Taxes The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income, regardless of when reported for tax purposes. Recently Issued Accounting Pronouncements On  July 1, 2009, Financial Accounting Standards Board (“FASB”) Accounting  Standards Codification (“ASC”) became the sole source of authoritative  Generally Accepted Accounting Principles (“GAAP”) literature recognized by the  Financial Accounting Standards Board for financial statements issued for  interim and annual periods ending after September 15, 2009. Rules and  interpretive releases of the Security Exchange Commission (“SEC”) under  authority of federal securities laws are also sources of authoritative GAAP for  SEC registrants. Except for applicable SEC rules and regulations and a limited  number of grandfathered standards, all other sources of GAAP for  nongovernmental entities were superseded by the issuance of ASC. ASC did not  change GAAP, but rather combined the sources of GAAP and the framework for  selecting among those sources into a single source. Accordingly, the adoption  of ASC had no impact on the financial results of the Company. In May  2008, FASB issued Financial Accounting Standards No. 163, *“Accounting  for Financial Guarantee Insurance Contracts - an interpretation of FASB  Statement No. 60.”*Diversity exists in practice in accounting for  financial guarantee insurance contracts by insurance enterprises under FASB  Statement No. 60, Accounting and Reporting by Insurance Enterprises. That  diversity results in inconsistencies in the recognition and measurement of  claim liabilities because of differing views about when a loss has been  incurred under FASB Statement No. 5, Accounting for Contingencies. In  March of 2008 the Financial Accounting Standards Board (FASB) issued SFAS No.  161, “*Disclosures about Derivative Instruments and Hedging Activities an  amendment of FASB Statement No. 133*, “*Accounting for Derivatives and  Hedging Activities*.”  SFAS No. 161 has the same scope as Statement  No. 133 but requires enhanced disclosures about (a) how and why an entity uses  derivative instruments, (b) how derivative instruments and related hedged items  are accounted for under Statement No. 133 and its related interpretations, and  (c) how derivative instruments and related hedged items affect an entity’s  financial position, financial performance, and cash flows. SFAS No. 161 is  effective for financial statements issued for fiscal years and interim periods  beginning after November 15, 2008, with early application encouraged.  The  statement encourages, but does not require, comparative disclosures for earlier  periods at initial adoption.  SFAS No. 161 has no effect on the Company’s  financial position, statements of operations, or cash flows at this time. Recently  Issued Accounting Pronouncements (continued) 
    In  December, 2007, the FASB issued SFAS No. 160, “Non-controlling interests in  Consolidated Financial Statements, an amendment of ARB No. 51.”    SFAS No. 160 applies to “for-profit” entities that prepare  consolidated financial statements where there is an outstanding non-controlling  interest in a subsidiary.  The Statement requires that the non-controlling  interest be reported in the equity section of the consolidated balance sheet  but identified separately from the parent.  The amount of consolidated net  income attributed to the non-controlling interest is required to be presented,  clearly labeled for the parent and the non-controlling entity, on the face of  the consolidated statement of income.  When a subsidiary is  de-consolidated, any retained non-controlling interest is to be measured at  fair value.  Gain or loss on de-consolidation is recognized rather than  carried as the value of the retained investment.  The Statement is  effective for fiscal years and interim periods beginning on or after December  15, 2008.  It cannot be adopted earlier but, once adopted, is to be applied  retroactively.  This pronouncement has no effect on this Company’s  financial reporting at this time. In  December 2007, the FASB issued SFAS No.141 (revised 2007), “*Business  Combinations*” (“SFAS 141(R)”) and SFAS No. 160, “*Non-controlling  Interests in Consolidated Financial Statements*” (“SFAS 160”). These  standards aim to improve, simplify, and converge internationally the accounting  for business combinations and the reporting of non-controlling interests in  consolidated financial statements. The  provisions of SFAS 141 (R) and SFAS 160 are effective for the fiscal year  beginning April 1, 2009.  The adoption of SFAS 141(R) and SFAS 160 has not  impacted the Company’s financial statements. None  of the above new pronouncements has current application to the Company, but may  be applicable to the Company’s future financial reporting. NOTE B  STOCK-BASED COMPENSATION Stock-based compensation is defined as compensation arrangements under which employees receive shares of stock, stock options, or other equity instruments, or under which the employer incurs obligations to the employees based on the price of the companys shares. In November 2007, the Company issued One Hundred Sixty Thousand (160,000) shares of common stock to its officer and director, Darren Holm. This stock was issued to Mr. Holm as compensation for services rendered as the incorporator of the Company. 8  MATCHES, INC. (A Development Stage Company) NOTES TO FINANCIAL STATEMENTS FOR THE INCEPTION PERIOD OF NOVEMBER 28, 2007 TO MARCH 31, 2010 NOTE B  STOCK-BASED COMPENSATION The out of pocket expenses incurred and paid by Mr. Holm totaled One Hundred Sixty Dollars ($160) setting the issue price of the stock-based compensation at .001 per share. The option price of this stock-based compensation is the same as the registered price. That is, the option price is equal to the market price, therefore per APB 25 no compensation is to be recognized. NOTE C  GOING CONCERN Under the going concern assumption, an entity is ordinarily viewed as continuing in business for the foreseeable future with neither the intention nor the necessity of liquidation, ceasing trading, or seeking protection from creditors pursuant to laws or regulations. Accordingly, assets and liabilities are recorded on the basis that the entity will be able to realize its assets and discharge its liabilities in the normal course of business. Management expects to face strong competition from well-established companies and small independent companies. Accordingly, the Company expects to compete on the basis of price (or the value to the customer of the services performed) and, on the basis of their established reputation among customers as a quality provider of management services and our locality of operation. Without a strong performance in the growth process Management expects to be less able than our larger competitors to handle generally increasing costs and expenses of doing business. Additionally, it is expected that there may be significant technological advances in the future and Management may not have adequate resources without the strong public response anticipated to enable the Company to take advantage of such advances. NOTE D  SUBSCRIPTION AGREEMENT In December 2007, the Company undertook a private offering of Two Million (2,000,000) shares of common stock. The stock was offered with a price of .003 per share. The private offering was made to Orion Investment Partners through a subscription agreement that the shares were purchased with the intention of holding the securities for investment purposes, with no intention of dividing or allowing others to participate in this investment or to sell the securities for at least one year in the event that the company becomes registered with the Securities and Exchange Commission. In the subscription agreement the purchaser specifically agrees that if the Company has an initial public offering prior to March 15, 2008, and the underwriter in such offering requires the existing shareholders of the Company to agree to a lock-up period during which such shareholders will not dispose of or pledge their securities, the purchasers agree to the lock-up period prescribed by the underwriter. On February 19, 2008, the Company filed a registration statement on Form S-1 with the Securities and Exchange Commission in which the Company registered and then sold 2,035,000 newly issued common shares for $20,350.00. NOTE E  NET LOSS PER COMMON SHARE Net loss per share is calculated in accordance with SFAS No. 128, Earnings Per Share. The weighted average number of common shares outstanding during each period is used to compute basic loss per share. Basic net loss per common share is based on the weighted-average number of share of common stock of Four Million Two Hundred Seventy Five Thousand outstanding for the development period ending March 31, 2008. 9  MATCHES, INC. (A Development Stage Company) NOTES TO FINANCIAL STATEMENTS FOR THE INCEPTION PERIOD OF NOVEMBER 28, 2007 TO MARCH 31, 2010 NOTE F  INCOME TAXES The Company (Matches, Inc.) filed organization paperwork with the State of Wyoming. At the time of filing Matches, Inc. elected and filed to be Sub Chapter S Corporations. This election allows all income taxes to be the responsibility of the Shareholders of Corporation not the corporation. Deferred taxes will be provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry-forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between reported amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effect of changes in tax laws and rates on the date of enactment. Due to the inherent uncertainty in forecasts and future events and operating results, the Company has provided for a valuation allowance in an amount equal to gross deferred tax assets resulting in no net deferred tax assets or liabilities for the periods audited. 10  ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 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, as amended. All statements, other than statements of historical facts, included or incorporated by reference in this Form 10-Q which address activities, events or developments which the Company expects or anticipates will or may occur in the future, including such things as future capital expenditures (including the amount and nature thereof); finding suitable merger or acquisition candidates; expansion and growth of the Company's business and operations; and other such matters are forward-looking statements.  These statements are based on certain assumptions and analyses made by the Company in light of its experience and its perception of historical trends, current conditions and expected future developments, as well as other factors it believes are appropriate under the circumstances. However, whether actual results or developments will conform with the Company's expectations and predictions is subject to a number of risks and uncertainties, including general economic, market and business conditions; the business opportunities (or lack thereof) that may be presented to and pursued by the Company; changes in laws or regulation; and other factors, most of which are beyond the control of the Company. These forward-looking statements can be identified by the use of predictive, future-tense or forward-looking terminology, such as "believes," "anticipates," "expects," "estimates," "plans," "may," "will," or similar terms. These statements appear in a number of places in this Filing and include statements regarding the intent, belief or current expectations of the Company, and its directors or its officers with respect to, among other things: (i) trends affecting the Company's financial condition or results of operations for its limited history; (ii) the Company's business and growth strategies; and, (iii) the Company's financing plans. Investors are cautioned that any such forward-looking statements are not guarantees of future performance and involve significant risks and uncertainties, and that actual results may differ materially from those projected in the forward-looking statements as a result of various factors. Such factors that could adversely affect actual results and performance include, but are not limited to, the Company's limited operating history, potential fluctuations in quarterly operating results and expenses, government regulation, technological change and competition. 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 the Company will be realized or, even if substantially realized, that they will have the expected consequence to or effects on the Company or its business or operations. The Company assumes no obligations to update any such forward-looking statements. GENERAL DESCRIPTION OF BUSINESS The Company is an online dating services. Our clients will pay a fee and post their profile. The Company will do a character evaluation and find the client a perfect match and identify that match to the client. We will also seek to ensure that information and photos posted on profiles are accurate.  We intend to develop procedures to make the information given to a prospective match as accurate as possible to lead to the highest percentage of successful matches possible. 11  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATIONS The Company has a limited operating history upon which an evaluation of the Company, its current business and its prospects can be based. The Company's prospects must be considered in light of the risks, uncertainties, expenses and difficulties frequently encountered by companies in their early stages of development. Such risks include inadequate funding the company's inability to anticipate and adapt to a developing market, the failure of the company's infrastructure, changes in laws that adversely affect the company's business, the ability of the Company to manage its operations, including the amount and timing of capital expenditures and other costs relating to the expansion of the company's operations, the introduction and development of different or more extensive communities by direct and indirect competitors of the Company, including those with greater financial, technical and marketing resources, the inability of the Company to attract, retain and motivate qualified personnel and general economic conditions. The Company expects that its operating expenses will increase significantly, especially as it implements its business plan. To the extent that increases in its operating expenses precede or are not followed by commensurate increases in revenues, or that the Company is unable to adjust operating expense levels accordingly, the Company's business, results of operations and financial condition would be materially and adversely affected. There can be no assurances that the Company can achieve or sustain profitability or that the Company's operating losses will not increase in the future.     12   PART II OTHER INFORMATION ITEM 1. OTHER INFORMATION None. ITEM 2. EXHIBITS : Exhibit Number
      Description31.1
      Certification of Chief Executive Officer pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 200231.2
      Certification of Chief Financial Officer pursuant to Securities Exchange Act Rule 13a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 200232.1
      Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 200232.1
      Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (b)   REPORTS ON FORM 8-K None. 15  SIGNATURES In accordance with Section 13 or 15 (d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Date: May 14, 2010 Matches, Inc.RegistrantBy: /s/ Darren HolmDarren Holm
        Chairman of the Board
               Chief Executive Officer 16