U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549  FORM 10-Q/A2  (Mark One)  X.Quarterly Report under Section 13 or 15(d) of the Securities Exchange Act of 1934  For the quarterly period ended September 30, 2010  .Transition Report under Section 13 or 15(d) of the Exchange Act For the Transition Period from  _________to_________  Commission File Number: 333-149293  MATCHES, INC. (Exact Name of Registrant as Specified in its Charter)  WYOMING68-0664590(State of other jurisdiction of(I.R.S. Employerincorporation or organizationIdentification Number)  73726 Alessandro Suite 103Palm Desert, CA92260(Address of principal executive offices)(Zip Code)  Registrant's Phone: (760) 776-8899  Indicate by check mark whether the issuer (1) filed all reports required to be filed by Section 13 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  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.  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 I2b-2 of the Exchange Act). Yes  X.  No  .  As of December 15, 2010, the issuer had 8,525,000 shares of common stock issued and outstanding.   TABLE  OF  CONTENTS  PagePART 1  FINANCIAL INFORMATIONItem 1Financial Statements3Item 2.Significant Financial Transaction9Item 3.Management's Discussion and Analysis of Financial Condition and Results of Operation9Item 4.Quantitative and Qualitative Disclosures about Market Risk10Item 5.Controls and Procedures10PART II -OTHER INFORMATIONItem I.Legal Proceedings12Item 1ARisk Factors12Item 2.Unregistered Sales of Equity Securities and Use of Proceeds12Item 3.Defaults Upon Senior Securities12Item 4.Submission of Matters to a Vote of Security Holders12Item 5.Other Information12Item 6.Exhibits12  2    ITEM 1 FINANCIAL STATEMENTS  Financial Statements for 9 month period ended September 30, 2010 have been prepared by the Management Group of Matches, Inc.     MATCHES, INC.  (A Development Stage Enterprise)  Unaudited Financial Statements  For the Three and Nine Months Ended September 30, 2010 and 2009 and the Period of November 28, 2007 (Inception) to September 30, 2010              3     MATCHES, INC.  (A Development Stage Enterprise)  Unaudited Financial Statements  For the Three and Nine Months Ended September 30, 2010 and 2009 and the Period of November 28, 2007 (Inception) to September 30, 2010     Page(s)Balance Sheets as of September 30, 2010 and December 31, 20095Statements of Operations for the three and nine months ended September 30, 2010 and 2009 and the period of November 28, 2007 (Inception) to September 30, 20106Statements of Cash Flows for the nine months ended September 30, 2010 and 2009 and the period of November 28, 2007 (Inception) to September 30, 20107Notes to the Unaudited Financial Statements8      4      Matches, Inc.(A Development Stage Enterprise)Balance SheetsSeptember 30,December 31,20102009(Unaudited)ASSETSCurrent assetsCash$160$-Other receivable - related party-1,200Total current assets1601,200Total assets$160$1,200LIABILITIES AND STOCKHOLDERS' DEFICITCurrent liabilitiesAccounts payable$-$3,000Accrued interest28-Total current liabilities283,000Long term liabilitiesRelated party loan10,000-Total long term liability10,000-Total liabilities10,0283,000Stockholders' DeficitCommon stock, $.0001 par value; 80,000,000 shares authorized, 8,525,000 and 4,275,000 shares issued and outstanding at September 30, 2010 and December 31, 20098,5254,275Additional paid in capital58,43723,035Deficit accumulated during the development stage(76,830)(29,110)Total stockholders' deficit(9,868)(1,800)Total liabilities and stockholders' deficit$160$1,200See accompanying notes to financial statements   5


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|---------------------------------------------- | ------------------------ | -------------------------------- | ------ | ------------------------------- | --------- | ---- | ----------- | --------- | ------ | - | --------- | -- | - | ----------------------------------------------------------------------- | ------
|Matches, Inc.                                 
|(A Development Stage Enterprise)              
|Statements of Operations                      
|                                              
|                                               |                          |                                  |        |                                 |           |      |             |           |        |   |           |    |   | For the period from November 28, 2007 (inception) to September 30, 2010
|                                               |                          |                                  |        |                                 |           |      |             |           |        |   |           |    |  
|                                               |                          | Three months ended September 30, |        | Nine months ended September 30, |          
|                                               |                          | 2010                             |        | 2009                            |           | 2010 |             | 2009      |       
|                                               |                          | (Unaudited)                      |        |                                 |           |      | (Unaudited) |           |        |   |           |    |  
|Revenue                                        | $                        | -                                |        | $                               | -         |      | $           | -         |        | $ | -         |    | $ | -                                                                      
|                                               |                          |                                  |        |                                 |           |      |             |           |        |   |           |    |   |                                                                         |       
|Expenses                                       |                          |                                  |        |                                 |           |      |             |           |        |   |           |    |   |                                                                        
|                                               | General & administrative |                                  | 6,902  |                                 |           | -    |             |           | 6,942  |   |           | 28 |   |                                                                         | 10,857
|                                               | Professional fees        |                                  | 40,750 |                                 |           | -    |             |           | 40,750 |   |           | -  |   |                                                                         | 65,945
|Total expenses                                 |                          | 47,652                           |        |                                 | -         |      |             | 47,692    |        |   | 28        |    |   | 76,802                                                                 
|                                               |                          |                                  |        |                                 |           |      |             |           |        |   |           |    |   |                                                                         |       
|Other income / (expense)                       |                          |                                  |        |                                 |           |      |             |           |        |   |           |    |   |                                                                        
|                                               | Interest expense         |                                  | (28)   |                                 |           | -    |             |           | (28)   |   |           | -  |   |                                                                         | (28)  
|Total other income / (expense)                 |                          | (28)                             |        |                                 | -         |      |             | (28)      |        |   | -         |    |   | (28)                                                                   
|                                               |                          |                                  |        |                                 |           |      |             |           |        |   |           |    |   |                                                                         |       
|Net loss                                       | $                        | (47,680)                         |        | $                               | -         |      | $           | (47,720)  |        | $ | (28)      |    | $ | (76,830)                                                               
|                                               |                          |                                  |        |                                 |           |      |             |           |        |   |           |    |   |                                                                         |       
|Basic and diluted loss per common share        | $                        | (0.01)                           |        | $                               | -         |      | $           | (0.01)    |        | $ | (0.00)    |    |   |                                                                        
|                                               |                          |                                  |        |                                 |           |      |             |           |        |   |           |    |   |                                                                         |       
|Weighted average shares outstanding            |                          | 4,321,196                        |        |                                 | 4,275,000 |      |             | 4,290,568 |        |   | 4,256,538 |    |   |                                                                        
|                                               |                          |                                  |        |                                 |           |      |             |           |        |   |           |    |   |                                                                         |       
|See accompanying notes to financial statements

6     Matches, Inc.(A Development Stage Enterprise)Statements of Cash FlowsFor the period from November 28, 2007(inception) to September 30, 2010Nine months ended September 30,20102009(Unaudited)Cash flows from operating activitiesNet loss$(47,720)$(690)$(76,830)Adjustments to reconcile net loss to net cash
used in operating activities:Issuance of common stock in exchange for services39,652-39,652Changes in operating assets and liabilities:Other receivable - related party1,200--Accounts payable(3,000)690-Accrued interest28-28Net cash used in operating activities(9,840)-(37,150)Net cash from investing activities---Cash flows from financing activitiesProceeds from related party loan10,000-10,000Proceeds from issuance of stock--27,310Net cash provided by financing activities10,000-37,310Net increase in cash160-160Cash at beginning of period---Cash at end of period$160$-$160Supplemental disclosure of non-cash investing and financing activities:Issuance of common stock for professional and consulting services$39,652$800$40,452Supplemental Cash Flow Information:Cash paid for interest$-$-$-Cash paid for income taxes$-$-$-See accompanying notes to financial statements  7


MATCHES, INC. (A Development Stage Enterprise) Unaudited Financial Statements For the Three and Nine Months Ended September 30, 2010 and 2009 and the Period of November 28, 2007 (Inception) to September 30, 2010  NOTE 1  CONDENSED FINANCIAL STATEMENTS  The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at September 30, 2010, and for all periods presented herein, have been made.  Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Companys December 31, 2009 audited financial statements.  The results of operations for the periods ended September 30, 2010 and 2009 are not necessarily indicative of the operating results for the full years.  NOTE 2  GOING CONCERN  The Companys financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.  In order to continue as a going concern, the Company will need, among other things, additional capital resources. Managements plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.  The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.  NOTE 3  SHAREHOLDERS EQUITY  Pursuant to its registration statement filed with the SEC, during the nine months ended September 30, the Company issued 4,250,000 shares of its common stock in consideration of services received from Whitehall Montague valued at $39,652 which represents a selling price of $.009 per share.  NOTE 4  RELATED PARTY LOAN  A convertible note of $10,000 was issued on August 20, 2010 by the Company to Millenium Group, Inc. (Millenium), a California corporation. The owner of Millenium, Jonathan Mork, is a son of Dempsey Mork, who is the owner of Orion Investment which holds more than 5% of the common shares from the Company. The note is payable in two years and a 5% interest will be charged at maturity unless earlier converted. Interest is to be accrued for each quarter to show the comprehensive amount owed. As of September 30, 2010, the accrued interest amounts to $28. The note is convertible at the holders option into 4% of the Companys fully diluted common shares at the time of conversion, with anti-dilution protection (not adjusted for splits or new issuances).  The effective conversion price, which is shares at the conversion price divided by allocated debt fair amount, is $0.03 per share and thus the calculated intrinsic value is less than zero.  As a result, no beneficial conversion feature was recognized and the unamortized debt discount was zero.  NOTE 5  SUBSEQUENT EVENTS  The Company has evaluated subsequent events through the date of this filing and determined there are no events to disclose.  8   ITEM 2. SIGNIFICANT FINANCIAL TRANSACTION  During the quarter we engaged Millenium Group, Inc to assist the Company with new business development strategies and options. Millenium Group is a consulting services firm owned and managed by Jonathan Mork, 47. His father Dempsey Mork is one of our shareholders. Matches issued to Millenium Group a $10,000 convertible note as a non-refundable retainer to pay for Millenium to complete due diligence on Matches, as required by Millenium to secure its assistance with future advice and assistance on new business directions including possible acquisitions. Millenium will also receive a $400,000 cash payment if it is involved in assisting or advising the Company on any acquisition that is completed. The note is due and payable to Millenium in two years, and bears a 5% interest rate which shall accrue annually and be payable at maturity. At Milleniums election, this note and any accrued interest can be retired at any earlier time by conversion into common shares. The note is convertible into 4.0% of Matches fully diluted common shares at the time of conversion, with full anti-dilution protection (not adjusted for splits or new issuances). Matches has also agreed that any shares issued under this note will have piggyback registration rights. The Board of Directors of Matches has approved and ratified the terms of this note.  ITEM 3. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS  FORWARD-LOOKING STATEMENTS  This Form 10-Q/A2 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/A2 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 arc 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/A2 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.   9   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.  RESULTS OF OPERATIONS  The Company has achieved no significant revenue or profits to date, and the Company anticipates that it will continue to incur net losses for the foreseeable future. The Company incurred a net loss of approximately ($8,680.43) for the six months ended June 30, 2009.  LIQUIDITY AND CAPITAL RESOURCES  Since its inception the Company has had limited operating capital, and has relied heavily on debt and equity financing.  The financial statements as of and for the period ended on Dec. 31, 2009 expressed their substantial doubt as to the Company's ability to continue as a going concern. Without additional capital, it is unlikely that the Company can continue as a going concern. The Company plans to raise operating capital via debt and equity offerings. However, there are no assurances that such offerings will be successful or sufficient to fund the operations of the Company. In the event the offerings are insufficient, the Company has not formulated a plan to continue as a going concern. Moreover, if such offerings are successful, they may result in substantial dilution to the existing shareholders.  CRITICAL ACCOUNTING POLICIES  In Financial Reporting release No. 60, "CAUTIONARY ADVICE REGARDING DISCLOSURE ABOUT CRITICAL ACCOUNTING POLICIES" ("FRR 60"), the Securities and Exchange Commission suggested that companies provide additional disclosure and commentary on their most critical accounting policies. In FRR 60, the SEC defined the most critical accounting policies as the ones that are most important to the portrayal of a company's financial condition and operating results, and require management to make its most difficult and subjective judgments, often as a result of the need to make estimates of matters that are inherently uncertain. Based on this definition, our most critical accounting policies include: non-cash compensation valuation that affects the total expenses reported in the current period and the valuation of shares and underlying mineral rights acquired with shares. The methods, estimates and judgments we use in applying these most critical accounting policies have a significant impact on the results we report in our financial statements.  ITEM 4. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK  The Company is not exposed to market risk related to interest rates or foreign currencies.  CONTROLS AND PROCEDURES  ITEM 5. CONTROLS AND PROCEDURES  Evaluation of Disclosure Controls and Procedures  As required by Rule I3a-15 under the Securities Exchange Act of 1934 (the "1934 Act"), as of September 30, 2009, we carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures. This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer (our principal executive officer) and our Chief Financial Officer (our principal financial officer), who concluded, that because of the material weakness in our internal control over financial reporting ("ICFR") described below, our disclosure controls and procedures were not effective as of September 30,2010.  10   Disclosure controls and procedures are controls 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 is recorded, processed, summarized and reported within the time periods 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 Exchange Act is accumulated and communicated to our management, including our principal executive officer and our principal financial officer, as appropriate, to allow timely decisions regarding required disclosure. Internal Control Over Financial Reporting  Our management is also responsible for establishing ICFR as defined in Rules 13a-15(c) and 15(d)-15(c) under the 1934 Act. Our ICFR are designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles. Our ICFR are expected to include those policies and procedures that management believes arc necessary that:  (i) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the Company;  (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with authorizations of management and our directors; and 2  (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the Company's assets that could have a material effect on the financial statements.  Management recognizes that there are inherent limitations in the effectiveness of any system of internal control, and accordingly, even effective internal control can provide only reasonable assurance with respect of financial statement preparation and may not prevent or detect misstatements. In addition, effective internal control at a point in time may become ineffective in future periods because of changes in conditions or due to deterioration in the degree of compliance with our established policies and procedures.  As of September 30, 2010, management assessed the effectiveness of our ICFR based on the criteria for effective ICFR established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and SEC guidance on conducting such assessments by smaller reporting companies and non-accelerated filers.  Based on that assessment, management concluded that, during the period covered by this report, such internal controls and procedures were not effective as of September 30,2010 and that material weaknesses in ICFR existed as more fully described below.  As defined by Auditing Standard No. 5, "An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements and Related Independence Rule and Conforming Amendments," established by the Public Company Accounting Oversight Board ("PCAOB"), a material weakness is a deficiency or combination of deficiencies that results more than a remote likelihood that a material misstatement of annual or interim financial statements will not be prevented or detected. In connection with the assessment described above, management identified the following control deficiencies that represent material weaknesses as of September 30, 2010:  (1)     Lack of an independent audit committee. Although we have an audit committee it is not comprised solely of independent directors. We may   establish an audit committee comprised solely of independent directors when we have sufficient capital resources and working capital to attract qualified independent directors and to maintain such a committee.  (2)     Inadequate staffing and supervision within our bookkeeping operations. The relatively small number of people who are responsible for bookkeeping functions prevents us from segregating duties within our internal control system. The inadequate segregation of duties is a weakness because it could lead to the ultimate identification and resolution of accounting and disclosure matters or could lead to a failure to perform timely and effective reviews which may result in a failure to detect errors in spreadsheets, calculations, or assumptions used to compile the financial statements and related disclosures as filed with the Securities and Exchange Commission.  (3)     Insufficient number of independent directors. At the present time, our Board of Directors does not consist of a majority of independent directors, a factor that is counter to corporate governance practices as set forth by the rules of various stock exchanges.  11   Our management determined that these deficiencies constituted material weaknesses. Due to a lack of financial and personnel resources, we are not able to, and do not intend to, immediately take any action to remediate these material weaknesses. We will not be able to do so until we acquire sufficient financing and staff to do so. We will implement further controls as circumstances, cash flow, and working capital permit. Notwithstanding the assessment that our ICFR was not effective and that there were material weaknesses as identified in this report, we believe that our consolidated financial statements contained in our Quarterly Report on form 10-Q/A2 for the quarter year ended June 30, 2010, fairly present our financial position, results of operations and cash flows for the years covered thereby in all material respects.  There were no changes in our internal control over financial reporting during the quarter ended September 30, 2010, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.  PART II OTHER INFORMATION  ITEM 1. LEGAL PROCEEDINGS  The Company is not a party to any legal proceedings.  ITEM 1A. RISK FACTORS  There are no material changes in the risk factors set forth in Part 1, Item 1A of the Companys 10K dated Dec. 31, 2009.  ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS  There were no sales of unregistered equity securities during the covered time period.  ITEM 3. DEFAULTS UPON SENIOR SECURITIES  None.  ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS  None.  ITEM 5. OTHER INFORMATION  None.  ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K  The following documents are included or incorporated by reference as exhibits to this report:  ExhibitNumberDescription31.1Certification of Chief Executive Officer pursuant to Securities Exchange Act Rule I3a-14(a)/15d-14(a), as adopted pursuant to Section 302 of the Sarbancs-Oxley Act of 200231.2Certification 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 200232.1Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 200232.1Certification 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.  12   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: December 15, 2010  Matches.Inc. Registrant  Bv:/s/Neville Pearson, Neville Pearson Chairman of the Board Chief Executive Officer  13