U.S.
SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-K (Mark One) [x]
ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934 For
Fiscal Year Ended: September 30, 2009 OR [  ]
TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934 For the
transition period from __________________ to  Commission file number 333-139699  CYTTA CORP. (Exact name of small business issuer as specified in its
charter)  Nevada

98-0505761(State or other jurisdiction of
incorporation or organization)

(I.R.S. Employer
Identification No.)905 Ventura Way, Mill Valley,
CA

94941(Address of principal executive offices)

(Zip Code) Registrants telephone number:
 (415) 860-5192 Securities registered under
Section 12(b) of the Act:  None Securities registered under
Section 12(g) of the Act:  None Indicate by check mark if the registrant is a well-known
seasoned issuer, as defined in Rule 405 of the Securities Act. [  ]  Yes [X]  No  Indicate by
check mark if the registrant is not required to file reports pursuant to Section
13 or 15(d) of the Exchange Act.  Yes [X]    No
[  ] Indicate by
check mark whether the registrant (1) has filed all reports required to be filed
by Section 13 or 15(d) of the Exchange Act 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 if
disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not
contained herein, and will not be contained, to the best of registrant's
knowledge, in definitive proxy or information statements incorporated by
reference in Part III of this Form 10-K or any amendment to this Form 10-K.
 [  ] 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 the large accelerated filer, accelerated filer, non-accelerated filer,
and smaller reporting company in Rule 12b-2 of the Exchange Act.
  (Check one): Large
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] As of January 8,
2010, there were 605,400,000 shares of the registrant's common stock, par value
$0.00001, issued and outstanding.  Of these, 605,400,000 shares are held by
non-affiliates of the registrant.  The market value of securities held by
non-affiliates was $242,160 on January 8, 2009. DOCUMENTS INCORPORATED BY REFERENCE Not Applicable      Table of Contents  Cautionary
statements regarding forward-looking information 3 PART
I 3 ITEM
1.  BUSINESS. 3 ITEM
1A.  RISK FACTORS 5 ITEM
1B.  UNRESOLVED STAFF COMMENTS 5 ITEM
2.  PROPERTIES 5 ITEM
3.  LEGAL PROCEEDINGS 5 ITEM
4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS 5 PART
II 6 ITEM
5.  MARKET FOR REGISTRANTS COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND
ISSUER PURCHASES OF EQUITY SECURITIES6 ITEM
6.  SELECTED FINANCIAL DATA 7 ITEM
7.  MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
OF OPERATIONS7 ITEM
8.   FINANCIAL STATEMENTS AND SUPPLEMENTAL DATA 8 ITEM
9.  CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND
FINANCIAL DISCLOSURE9 ITEM
9AT.  CONTROLS AND PROCEDURES 9 ITEM
9B.  OTHER INFORMATION 10 PART
III 10 ITEM
10.  DIRECTORS, EXECUTIVE OFFICERS, AND CORPORATE GOVERNANCE 10 ITEM
11.  EXECUTIVE COMPENSATION. 11 ITEM
12.  SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND
RELATED STOCKHOLDER MATTERS.12 ITEM
13.  CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR
INDEPENDENCE13 ITEM
14.  PRINCIPAL ACCOUNTING FEES AND SERVICES 14 PART
IV 14 ITEM
15.   EXHIBITS AND FINANCIAL STATEMENT SCHEDULES. 14          CAUTIONARY STATEMENTS
REGARDING FORWARD-LOOKING INFORMATION Except for historical information, this
report contains forward-looking statements.  Such forward-looking
statements involve risks and uncertainties, including, among other things,
statements regarding our business strategy, future revenues and anticipated
costs and expenses.  Such forward-looking statements include, among others,
those statements including the words expects, anticipates, intends,
believes and similar language.  Our actual results may differ
significantly from those projected in the forward-looking statements.
 Factors that might cause or contribute to such differences include, but
are not limited to, those discussed in the sections Business and Managements
Discussion and Analysis of Financial Condition and Results of Operations.
 You should carefully review the risks described in this Annual Report and
in other documents we file from time to time with the Securities and Exchange
Commission (the SEC).  You are cautioned not to place undue reliance on
the forward-looking statements, which speak only as of the date of this report.
 We undertake no obligation to publicly release any revisions to the
forward-looking statements or reflect events or circumstances after the date of
this document.  Although we believe that the
expectations reflected in these forward-looking statements are based on
reasonable assumptions, there are a number of risks and uncertainties that could
cause actual results to differ materially from such forward-looking statements.  All references in this Form 10-K to the
Company, Cytta, we, us or our are to Cytta Corp.    PART I    ITEM 1.  BUSINESS.  Business
Development Cytta Corp. was incorporated in
the State of Nevada on May 30, 2006, and our fiscal year-end isSeptember 30th. The company's administrative
offices are located at 905 Ventura Way, Mill Valley, CA 94991, and the telephone
number is (415) 860-5192. Cytta Corp. has no revenues or
operations, and has only limited cash on hand. We have sustained losses since
inception and rely solely upon the sale of securities and loans from our
corporate officers and directors for funding. Cytta has never declared
bankruptcy, been in receivership, or involved in any kind of legal proceeding.
Cytta, its directors, officers, affiliates and promoters have not and do not
intend to enter into negotiations or discussions with representatives or owners
of any other businesses or companies regarding the possibility of an acquisition
or merger. Business of  Issuer Cytta was formed to be a web
based service provider in which general contractors in local areas can market
their services and users of their services can search for contractors in their
area and post remarks regarding timeliness, quality, and any other positive or
negative feedback regarding their experience or quality of craftsmanship with
that particular contractor. We decided in December 2008 to
redirect our business focus and we merged with Ophthalmic International, Inc.
(OI), a Nevada corporation.  We entered into an Agreement of Share
Exchange and Plan of Reorganization and consummated a share exchange (the Share
Exchange) with OI.  The closing of the transaction took place on December
9, 2008, and resulted in the acquisition of OI.  Pursuant to the terms of
the Share Exchange Agreement, we acquired all of the outstanding capital stock
of OI from the five OI shareholders for an aggregate of 56,000,000 shares, or
69.8% of the Companys common stock.  As a result of the Share Exchange
Agreement, the OI shareholders transferred all their interest in OI to the
Company and, as a result, OI became our wholly owned subsidiary.  As a
further condition of the Share Exchange Agreement, the current officers and
directors of the Company resigned and G. Richard Smith was appointed the sole
officer and director of the Company.  On May 8,      2009, Cytta entered into an
agreement (the Agreement), dated May 8, 2009, with OI, its wholly-owned
subsidiary, pursuant to which we reversed the transaction of December 9, 2008,
in which we acquired OI in exchange for 56,000,000 shares of Registrants
restricted common stock being issued to the shareholders of OI.  At the
closing of the Agreement, on May 13, 2009, the shareholders of the 56,000,000
shares of Registrants common stock returned those shares to us in exchange for
us delivering to them their pro-rata shares of outstanding OI common stock.
 At the close of the Agreement, G. Richard Smith, resigned from all of his
positions after appointing Mr. Robert Gosine as the sole Director and Principal
Executive Officer.  Mr. Gosine had been a Director and Principal Executive
Officer of the Registrant prior to December 9, 2008.  These transactions
are more fully described in our Current Reports on Form 8-K filed with the
Securities and Exchange Commission on December 12, 2008, May 12, 2009, and May
20, 2009, respectively. On June 9, 2009,
Mr Gosine resigned from all of his positions after appointing Mr. Stephen
Spalding as the sole Director and Principal Executive Officer.  On June
18th, 2009, the Company entered into a Licensing Agreement with Lifespan, Inc.
 Through a series of transactions and business developments commencing in
2002 Lifespan had acquired the expertise and licenses to manufacture, distribute
and market various technology based internet access and computing products and
services, consisting of internet access devices, related software and hardware
and a series of medical peripherals designed and adapted to provide remote
non-diagnostic monitoring of home based and remote patients.  Under the
terms of the Agreement with Cytta, Lifespan granted the Company the exclusive
license to manufacture, sell, distribute, operate, sub-license and market these
internet access devices, products and services in the United States.  The
Company plans to utilize the License to develop a model for the internet access
devices which can incorporate the numerous technology advances which are
currently available and is currently pursuing this avenue.  In exchange for
the license, Lifespan has received 120,000,000 (6,000,000 pre-split) shares of
the Companys common stock, plus a license fee equal to one half of one percent
(.5%) of the net revenue derived from the sale and use of the products and
services. Charter Amendment to Increase Authorized
Capital  On June 19, 2009, our stockholders and our
Board of Directors (the Board) approved resolutions to amend our Articles of
Incorporation (the Amendment) which Amendment was filed with the Secretary of
State of the State of Nevada on July 1, 2009, to effect an increase in the
number of our authorized capital shares to 2,000,000,000 shares, of which
1,900,000,000 shares are designated as common stock, par value $0.00001 per
share, and 100,000,000 shares are designated as preferred stock, par value
$0.001 per share. We may issue the shares of Preferred Stock from time to time
in one or more classes or series, each of which class or series shall have such
distinctive designation or title as shall be fixed by the Board or any committee
thereof established by resolution of the Board pursuant to our Bylaws.
 Prior to the issuance of any shares thereof; each such class or series of
Preferred Stock shall have such voting powers, full or limited, or no voting
powers, and such preferences and relative, participating, optional or other
special rights and such qualifications, limitations or restrictions thereof, as
shall be stated in such resolution or resolutions providing for the issuance of
such class or series of Preferred Stock as may be adopted from time to time by
the Board prior to the issuance of any shares thereof, all in accordance with
the laws of the State of Nevada.  The Amendment was approved by the holders
of 55.3% of the issued and outstanding shares of our voting capital stock.  Forward Stock Splits  By written consent dated June 19, 2009, our
Board approved a twenty-for-one (20:1) forward split of our Common Stock (the
Forward Split). The Forward Split was legally effective as of the close of
business on July 10, 2009, and following FINRA approval, the market effective
date for the Forward Split was August 11, 2009.  As a result of the forward
split, every one share of our old Common Stock was converted into 20 shares of
our new Common Stock.   FINRA issued a new symbol (CYCA) under which
our Common Stock trades.  By written consent dated November 18, 2008,
our Board approved a four-for-one (4:1) forward split of our Common Stock.
 As a result of the forward split, every one share of our old Common Stock
was converted into 4 shares of our new Common Stock.       Patents, Trademarks and Licenses,
Franchises, Concessions, Royalty Agreements or Labor Contracts  We presently utilize no patents, licenses,
franchises, concessions, royalty agreements or labor contracts in connection
with our business with the exception of the license from Lifespan Inc. described
above.  Research and Development  During the fiscal years ended September 30,
2009 and 2008, we made no expenditures on research and development.  Employees  As of January 4, 2010, our only employee is
our sole executive officer.  Reports to Security Holders   The Company is not required to provide annual reports to
security holders.   We are subject to the reporting requirements of the Securities and Exchange Commission
(SEC) and we file reports including, but not limited to,
Annual Reports of Form 10-K, Quarterly Reports on Form 10-Q, Current Reports on
Form 8-K, and Proxy Statements on Schedule 14.   The public may read and copy any materials we file with
the SEC at the SECs Public Reference Room at 100 F Street N.E., Washington,
D.C. 20549.  The public may obtain information on the operation of the
Public Reference Room by calling the SEC at 1-800-SEC-0330.  The SEC
maintains an Internet site that contains reports, proxy and information
statements, and other information regarding issuers that file electronically
with the SEC and the address of that site is www.sec.gov.      ITEM 1A.  RISK FACTORS  Because we are a smaller reporting
company as that term is defined by the SEC, we are not required to present risk
factors at this time.     ITEM 1B.  UNRESOLVED STAFF COMMENTS  None.    ITEM 2.  PROPERTIES  Cytta's principal place of business and corporate offices
are located at 905 Ventura Way, Mill Valley, CA 94941 and the telephone number
is (415) 860-5192. The office is the principle business of Stephen Spalding and
the Company does not pay any rent. We have no intention of finding another
office space to rent during the development stage of the company.  Cytta does not currently have any investments or
interests in any real estate, nor do we have investments or an interest in any
real estate mortgages or securities of persons engaged in real estate
activities    ITEM 3.  LEGAL PROCEEDINGS   No legal or governmental proceedings are presently
pending or, to our knowledge, threatened, to which we are a party.   ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF
SECURITY HOLDERS  No matters were submitted to a vote of
security holders, through the solicitation of proxies or otherwise, during the
fourth quarter of the fiscal year covered by this report.         PART II    ITEM 5.  MARKET FOR REGISTRANTS COMMON EQUITY,
RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF
EQUITY SECURITIES  Market Information  Since September 10, 2007, our Common Stock
has been listed for quotation on the Over-the-Counter Bulletin Board, originally
under the symbol CYTA.  Our current symbol changed to CYCA in
connection with our most recent forward stock split.  The following table sets forth the high and
low closing bid prices for our Common Stock for the fiscal quarters indicated as
reported on the OTCBB by the NASDAQ Composite Feed or other qualified
interdealer quotation medium. The quotations reflect inter-dealer prices,
without retail mark-up, mark-down or commission and may not represent actual
transactions.  Quarter Ended

High Bid

Low BidAugust 11 through September 30,
2009*

$0.0012

$0.001July 1 through August 11,
2009

$0.079

$0.02June 30, 2009

$0.03

$0.02March 31, 2009

$2.20

$2.20December 4 through December 31,
2008**

$3.05

$3.05October 1 through December 4,
2008

$0.25

$0.25September 30, 2008

$0.25

$0.25June 30, 2008

$0.25

$0.25March 31, 2008

$0.25


$0.25December 31, 2007

$0.25


$0.25 __________________  * After a 20 for 1 forward stock split. ** After a 4 for 1 forward stock split.  Holders Of the 605,400,000 shares of common stock outstanding as
of January 4, 2010 held by 100 shareholders of record,  0 shares are owned
by our officers and directors.  Dividends  There are no restrictions in our articles of
incorporation or bylaws that prevent us from declaring dividends.  The
Nevada Revised Statutes, however, do prohibit us from declaring dividends where,
after giving effect to the distribution of the dividend:  1. we would not be able to
pay our debts as they become due in the usual course of business; or  2 our total assets
would be less than the sum of our total liabilities plus the amount that would
be needed to satisfy the rights of shareholders who have preferential rights
superior to those receiving the distribution.  We have not declared any dividends, and we
do not plan to declare any dividend in the foreseeable future.       Recent Sales of Unregistered Securities  On June 18, 2009, the Company entered into
a Licensing Agreement with Lifespan, Inc. In exchange for the license, Lifespan
received 120,000,000 shares of our common stock, in a private placement exempt
from registration under the federal securities laws pursuant to Section 4(2) of
the Securities Act of 1933, as amended.   Securities Authorized For Issuance Under Equity
Compensation Plans  We do not have any equity compensation
plans and accordingly we have no securities authorized for issuance under any
such plans.      ITEM 6.  SELECTED FINANCIAL DATA  Not applicable.    ITEM 7.  MANAGEMENTS DISCUSSION AND ANALYSIS OF
FINANCIAL CONDITION AND RESULTS OF OPERATIONS  The following
discussion highlights the principal factors that have affected our financial
condition and results of operations as well as our liquidity and capital
resources for the periods described. This discussion contains forward-looking
statements. Please see Forward-Looking Statements for a discussion of the
uncertainties, risks and assumptions associated with these forward-looking
statements. The following
discussion and analysis of the Companys financial condition and results of
operations are based on the preparation of our financial statements in
accordance with U.S. generally accepted accounting principles. You should
read the discussion and analysis together with such financial statements and the
related notes thereto. Results of Operations  We are a
development stage corporation.  We have generated no revenues from our
business operations since inception (May 30, 2006) and have incurred $233,374 in
expenses through September 30, 2009. The following table provides
selected financial data about our company for the fiscal year ended September
30, 2009 and 2008, respectively. Balance
Sheet Data September
30, 2009 September 30, 2008 Cash and
cash equivalents $ 136 $ 34,536 Total
assets $ 136 $ 34,536 Total
liabilities $ 27,440 $ 9,165 Shareholders
equity (deficit) $ (27,304) $ 25,371  Our cash in the bank at
September 30, 2009 was $136.  Net cash provided by financing activities
since inception (May 30, 2006) through September 30, 2009 was $95,388, being
$86,000 raised from the sale of our common stock and $9,388 from loans from a
shareholder. Plan of Operation After our merger
with Ophthalmic International, Inc.  (OI) in December 2008, our
intentions were to manufacture and market a patented Vacuum Fixation Device and
patented suction rings to major medical supply companies and health care
providers throughout the world.  We conducted minimal operations in this
line of business and on May 8, 2009, we decided to discontinue operations in
this area and to rescind our merger with OI.  On June 18th, 2009, the
Company entered into a Licensing Agreement with Lifespan, Inc.  Through a
series of transactions and business developments commencing in 2002, Lifespan
had acquired the expertise and licenses to manufacture, distribute and market
various technology-based internet access and computing products and services,
consisting of internet access devices, related software and hardware and a
series of medical peripherals designed and adapted to provide remote      non-diagnostic
monitoring of home based and remote patients.  Under the terms of the
Agreement with Cytta, Lifespan granted the Company the exclusive license to
manufacture, sell, distribute, operate, sub-license and market these internet
access devices, products and services in the United States.  The Company
plans to utilize the License to develop a model for the internet access devices
which can incorporate the numerous technology advances which are currently
available and is currently pursuing this avenue.   In exchange for the
license, Lifespan has received 120,000,000 (6,000,000 pre-split) shares of the
Companys common stock, plus a license fee equal to one half of one percent
(.5%) of the net revenue derived from the sale and use of the products and
services. We have minimal
operating costs and expenses at the present time due to our limited business
activities. However we anticipate significantly increasing our activities as a
result of the license acquisition.  Accordingly, we will be required to
raise significant capital over the next twelve months, in connection with our
license transactions.  We do not currently engage in any product research
and development however the Companys license may cause us to engage in research
and development in the foreseeable future.  We have no present plans to
purchase or sell any plant or significant equipment although we may have to
acquire some equipment related to the license transaction.  We also have no
immediate plans to add employees although we may do so in the future as a result
of the License acquisition. Liquidity and Capital Resources  Our cash and cash
equivalents balance as of September 30, 2009 was $136. We are a development stage company and
currently have no operations.  We do not have sufficient funds on hand to
pursue our business objectives for the near future or to commence operations
without seeking additional funding. We currently do not have a specific plan of
how we will obtain such funding.  Loans to the Company  We have been receiving loans from a
shareholder of the company to pay general operating costs.  As of September
30, 2009, we owed him $9,388.  The loan does not incur interest or have any
repayment terms.  We have minimal operating costs and
expenses at the present time due to our limited business activities.  We
will, however, be required to raise additional capital over the next twelve
months to meet our current administrative expenses and to develop our
operations. This financing may take the form of additional sales of our equity
or debt securities to, or loans from, stockholders, or from our sole officer and
director.  There is no assurance that additional financing will be
available from these or other sources, or, if available, that it will be on
terms favorable to us.  Going Concern  Our auditors have included an explanatory
paragraph in their report on our financial statements relating to the
uncertainty of our business as a going concern, due to our limited operating history, our lack of
historical profitability, and our limited funds. We believe that we will be able
to raise the required funds for operations and to achieve our business plan.  Off-Balance Sheet Arrangements  We have no off-balance sheet arrangements.    ITEM 8.   FINANCIAL
STATEMENTS AND SUPPLEMENTAL DATA  Our audited financial statements are
included beginning immediately following the signature page to this report.
 See Item 15 for a list of the financial statements included herein.         ITEM 9.  CHANGES IN AND DISAGREEMENTS WITH
ACCOUNTANTS ON ACCOUNTING AND FINANCIAL
DISCLOSURE  On August 11, 2009, the Board of Directors
appointed Seale & Beers, CPAs (Seal & Beers) as Cytta Corp.s
independent auditors for the 2009 fiscal year, replacing Moore & Associates,
Chartered (Moore).  On August 11, 2009, the Company received
notice from Moore announcing their resignation as the Companys independent
auditor effective August 11, 2009.  Furthermore, the Company has been
advised that the PCAOB revoked the registration of Moore on August 27, 2009,
because of violations of PCAOB rules and auditing standards in auditing the
financial statements, PCAOB rules and quality controls standards, and Section
10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and
noncooperation with a Board investigation.  For the years ended September 30, 2008 and 2007, there
were no disagreements with Moore on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure, which
disagreements if not resolved to Moores satisfaction would have caused them to
make reference to the subject matter of the disagreement in connection with
their reports. For the years ended September 30, 2008 and 2007, there were no
reportable events as that term is described in Item 304(a)(1)(v) of
Regulation S-K.    ITEM 9AT.  CONTROLS AND PROCEDURES  Disclosure Controls and Procedures  Under the supervision and with the participation of our
senior management, including our chief executive officer and chief financial
officer, Stephen Spalding, we conducted an evaluation of the effectiveness of
the design and operation of our disclosure controls and procedures, as defined
in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as
amended (the Exchange Act), as of September 30, 2009 (the Evaluation Date).
 Based on this evaluation, our chief executive officer and chief financial
officer concluded as of the Evaluation Date that our disclosure controls and
procedures were effective such that the information relating to us, including
our consolidated subsidiaries, required to be disclosed in our Securities and
Exchange Commission (SEC) reports (i) is recorded, processed, summarized and
reported within the time periods specified in SEC rules and forms, and (ii) is
accumulated and communicated to our management, including our chief executive
officer and chief financial officer, as appropriate to allow timely decisions
regarding required disclosure.  Managements Annual Report on Internal Control over
Financial Reporting Our management is
responsible for establishing and maintaining adequate internal control over
financial reporting.  Our internal control over financial reporting is a
process designed to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external
purposes in accordance with accounting principles generally accepted in the
United States.  Because of its inherent limitations, internal control over
financial reporting may not prevent or detect misstatements.  Therefore,
even those systems determined to be effective can provide only reasonable
assurance of achieving their control objectives.  In evaluating the
effectiveness of our internal control over financial reporting, our management
used the criteria set forth by the Committee of Sponsoring Organizations of the
Treadway Commission (COSO) in Internal ControlIntegrated Framework.
 Based on this evaluation, our sole officer concluded that, during the
period covered by this annual report, our internal controls over financial
reporting were not operating effectively. Management did not identify any
material weaknesses in our internal control over financial reporting as of
September 30, 2009; however, it has identified the following deficiencies that,
when aggregated, may possibly be viewed as a material weakness in our internal
control over financial reporting as of that date: 1. We do not have an audit committee. While we are not currently
obligated to have an audit committee, including a member who is an audit
committee financial expert, as defined in Item 407 of Regulation S-K, under
applicable regulations or listing standards; however, it is managements view
that such a committee is an important internal control over financial reporting,
the lack of which may result in ineffective oversight in the establishment and
monitoring of internal controls and procedures.       2.
We did not maintain proper segregation of duties for the
preparation of our financial statements. We currently only have one
officer overseeing all transactions. This has resulted in several
deficiencies including the lack of control over preparation of financial
statements, and proper application of accounting
policies. This annual report does not include an
attestation report of our registered public accounting firm regarding internal
control over financial reporting. Managements report was not subject to
attestation by our registered public accounting firm pursuant to temporary rules
of the Securities and Exchange Commission (the SEC) that permit us to provide
only managements report in this annual report  Changes in Internal Control over
Financial Reporting  There were no changes in our internal
control over financial reporting during the year ended September 30, 2009 that
have materially affected, or are reasonably likely to materially affect, our
internal control over financial reporting.  Officers Certifications  Appearing as exhibits to this Annual Report
are Certifications of our Chief Executive Officer and Chief Financial Officer.
 The Certifications are required pursuant to Section 302 of the
Sarbanes-Oxley Act of 2002 (the Section 302 Certifications).  This
section of the Annual Report contains information concerning the Controls
Evaluation referred to in the Section 302 Certification.  This information
should be read in conjunction with the Section 302 Certifications for a more
complete understanding of the topics presented.    ITEM 9B.  OTHER INFORMATION Not
applicable.   PART
III    ITEM 10.  DIRECTORS, EXECUTIVE OFFICERS, AND
CORPORATE GOVERNANCE  The following table sets forth certain
information, as of January 4, 2010 with respect to our directors and executive
officers.  Directors serve until the next annual
meeting of the stockholders; until their successors are elected or appointed and
qualified, or until their prior resignation or removal.  Officers serve for
such terms as determined by our board of directors.  Each officer holds
office until such officers successor is elected or appointed and qualified or
until such officers earlier resignation or removal.  No family
relationships exist between any of our present directors and officers. N Name
Positions
Held
Age
Date of
Election or Appointment as DirectorStephen Spalding
President, Chief Executive
Officer, Chief Financial Officer Treasurer, Secretary and Director
60
June
9, 2009  The following is a
brief account of the business experience during the past five years or more of
our director and executive officer. Stephen
Spalding Mr. Spalding is
formerly a consultant with Grant Thorton.  Mr. Spalding is also formerly
CEO, Vigilant Privacy Corporation, a private Nevada corporation, from 2003 to
2008 where he procured the firms angel round of      financing and lead
the organization while the companys product was transformed from a desktop
product to an enterprise security solution.  Prior to that, he was a
Partner, Deloitte & Touche LLP, from 1997 - 2003, responsible for their IDI
Practice (Implementation, Development and Integration) Division.  He was
formerly a partner at KPMG Peat Marwick LLP from 1995  1997, involved in
Strategic Services, Enabling Technology Practice. Mr. Spalding is currently
Assistant Professor, San Francisco State University, Business Systems Management
and Control, Course Number 507 (Senior/Graduate Level), present. He has an MBA,
in Quantitative Analysis, University of Arizona, 1974.  He also has a B.S.,
Finance and Management, Eastern Illinois University, 1973, a B.S., Physics
(solid state), Eastern Illinois University, 1969 and a B.S., Mathematics,
Eastern Illinois University, 1969.  Board of Directors  Our Board of Directors may designate from
among its members an executive committee and one or more other committees.
 No such committees have been appointed to date, due in part to the fact
that we presently have only one director.  Accordingly, we do not have an
audit committee or an audit committee financial expert.  We are presently
not required to have an audit committee financial expert and do not believe we
otherwise need one at this time due to our lack of material business operations.
 Similarly, we do not have a nominating committee or a committee performing
similar functions.  Our sole director, Stephen Spalding, serves the
functions of an audit committee and a nominating committee.  We have not
implemented procedures by which our security holders may recommend board
nominees to us but expect to do so in the future, when and if we engage in
material business operations.  Shareholder Communications  Currently, we do not have a policy with
regard to the consideration of any director candidates recommended by security
holders.  To date, no security holders have made any such recommendations.  Code of Ethics  We have adopted a corporate code of ethics.  We
believe our code of ethics is reasonably designed to deter wrong doing and
promote honest and ethical conduct; provide full, fair, accurate, timely and
understandable disclosure in public reports; comply with applicable laws; ensure
prompt internal reporting of code violations; and provide accountability for
adherence to the code. A copy of the code of ethics is attached as Exhibit 14.1,
to our 10-KSB filed on December 27, 2007 with the Securities and Exchange
Commission.  We will also provide to any person, without charge and upon
request, a copy of the code of ethics.  Any such request must be made in
writing to us at, 905 Ventura Way, Mill Valley, CA 94941.   Compliance with Section 16(a) of the Exchange Act  Our common stock is not registered pursuant to Section 12
of the Exchange Act.  Accordingly, our officers, directors and principal
shareholders are not subject to the beneficial ownership reporting requirements
of Section 16(a) of the Exchange Act   ITEM 11.  EXECUTIVE COMPENSATION.  The following table sets forth information
concerning the total compensation paid or accrued by us during the last two
fiscal years ended September 30, 2009 to (i) all individuals that served as our
principal executive officer or acted in a similar capacity for us at any time
during the fiscal year ended September 30, 2009; (ii) all individuals that
served as our principal financial officer or acted in a similar capacity for us
at any time during the fiscal year ended September 30, 2009; and (iii) all
individuals that served as executive officers of ours at any time during the
fiscal year ended September 30, 2009 that received annual compensation during
the fiscal year ended September 30, 2009 in excess of $100,000.       EXECUTIVE OFFICER COMPENSATION TABLEName and Principal Position
    (a)
Year (b)
Salary (US$)  (c)
Bonus  (US$) (d)
Stock Awards (US$) (e)
Option Awards (US$)   (f)
Non-Equity Incentive Plan Compensation   (US$)
        (g)
Non-Qualified Deferred Compensation Earnings
      (US$)
          (h)
All Other Compensation   (US$)
          (i)
Total   (US$) (j)Stehpen
Spalding(1), President, CEO and CFO
2009
2008
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0Robert
Gosine(2), President, CEO and CFO
2009
2008
10,000
0
0
0
0
0
0
0
0
0
0
0
0
0
10,000
0Richard
Smith (3), CEO and CFO
2009
2008
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0  (1) Mr. Spalding was
appointed as our President and Chief Executive Officer effective as of June 9,
2009. (2) Mr. Gosine was our
President and Chief Executive Officer from May 8, 2009 to June 9, 2009.  He
also previously served as our President and Chief Executive officer from
September 9, 2008 to December 9, 2008. (3) Mr. Smith was our
President and Chief Executive Officer from December 9, 2008 to May 8, 2009.  We have no employment agreement with our
sole officer.  We do not contemplate entering into any employment
agreements until such time as we begin profitable operations.  The compensation discussed herein addresses
all compensation awarded to, earned by, or paid to our named executive officers.  There are no other stock option plans,
retirement, pension, or profit sharing plans for the benefit of our officers and
directors other than as described herein.  Compensation of
Directors During the fiscal
years ended September 30, 2009 and 2008, there were no arrangements between us
and our directors that resulted in our making any payments to our directors for
any services provided to us by them as directors.    ITEM 12.  SECURITY OWNERSHIP OF CERTAIN
BENEFICIAL OWNERS AND MANAGEMENT AND RELATED
STOCKHOLDER MATTERS.  The following table
sets forth information with respect to the beneficial ownership of our common
stock known by us as of January 4, 2010 by · each person or entity known by us to be the beneficial owner of
more than 5% of our common stock, · each of our directors, · each of our executive officers, and · all of our directors and executive officers as a group.      The percentages in
the table have been calculated on the basis of treating as outstanding for a
particular person, all shares of our common stock outstanding on such date and
all shares of our common stock issuable to such holder in the event of exercise
of outstanding options, warrants, rights or conversion privileges owned by such
person at said date which are exercisable within 60 days of such date.
 Except as otherwise indicated, the persons listed below have sole voting
and investment power with respect to all shares of our common stock owned by
them, except to the extent such power may be shared with a spouse. Name and Address
of Beneficial Owner
Title of Class
Amount and Nature
of
Beneficial Ownership
Percent of Class
(1)Stephen Spalding
905 Ventura Way
Mill Valley, CA 94941
Common Stock
- 0 -
0.0%All executive officers and
sole director as a group (1)
Common Stock
- 0 -
0.0%Lifespan, Inc.
Common Stock
120,000,000
19.8%6490 W. Desert Inn Rd.
Las Vegas, NV
 89146Lando Technologies,
Inc.
Common Stock
96,000,000
15.9%123  4594 River Glen
Drive
Las Vegas, NV
 89103Lincoln Financial Group,
Inc.
Common Stock
40,000,000
6.6%Akara Buildings, 24 De Castro
St.
Wickhams Cay 1
Road Town, Tortola, BVI___________ (1) Percentage based upon 605,400,000 shares of common stock
outstanding as of January 4, 2010.   Changes in Control  Not Applicable.  Securities Authorized for
Issuance Under Equity Compensation Plans Not Applicable.   ITEM 13.  CERTAIN RELATIONSHIPS AND RELATED
TRANSACTIONS, AND DIRECTOR INDEPENDENCE   Related Transactions  As of September 30,
2009, the Company was obligated to a stockholder,
for a non-interest bearing demand loan with a balance of $9,388.  Director Independence  We are not currently subject to listing
requirements of any national securities exchange or inter-dealer quotation
system which has requirements that a majority of the board of directors be
independent and, as a result, we are not at this time required to (and we do
not) have our Board of Directors comprised of a majority of Independent
Directors.         ITEM 14.  PRINCIPAL ACCOUNTING FEES AND
SERVICES  The aggregate fees billed to us by our
principal accountant for services rendered during the fiscal years ended
September 30, 2009 and 2008 are set forth in the table below:  Fee Category
Fiscal year ended September 30, 2009
Fiscal year ended September 30, 2008Audit fees (1)
$ 12,500
$6,875Audit-related fees (2)
$
          0
$      0Tax fees (3)
$
          0
$   500All other fees (4)
$
          0
$
      0Total fees
$ 12,500
$7,375  (1) Audit fees consists of fees incurred for professional services
rendered for the audit of financial statements, for reviews of our interim
financial statements included in our quarterly reports on Form 10-Q and for
services that are normally provided in connection with statutory or regulatory
filings or engagements.  (2) Audit-related fees consists of fees billed for professional
services that are reasonably related to the performance of the audit or review
of our financial statements, but are not reported under Audit fees.  (3) Tax
fees consists of fees billed for professional services relating to tax
compliance, tax planning, and tax advice.  (4) All
other fees consists of fees billed for all other services.  Audit Committees Pre-Approval
Practice. We do not have an
audit committee.  Our board of directors performs the function of an audit
committee.  Section 10A(i) of the Securities Exchange Act of 1934, as
amended, prohibits our auditors from performing audit services for us as well as
any services not considered to be audit services unless such services are
pre-approved by our audit committee or, in cases where no such committee exists,
by our board of directors (in lieu of an audit committee) or unless the services
meet certain de minimis standards.     PART IV    ITEM 15.   EXHIBITS AND FINANCIAL STATEMENT
SCHEDULES.  Exhibits  The following Exhibits are being
filed with this report on Form 10-K: Exhibit No.
SEC Report Reference Number
Description3.1
3.1
Articles
of Incorporation of Registrant as filed with the Nevada Secretary of State
on May 30, 2006 (1)3.2
3.1
Amendment
to the Articles of Incorporation of Registrant as filed with the Nevada
Secretary of State on July 1, 2009 (2)3.2
3.2
By-Laws
of Registrant (1)14.1
14.1
Code of Ethics (2)21
*
List of
Subsidiaries       31.1/31.2
*
Certification of Principal
Executive and Financial Officer, pursuant to SEC Rules 13a-14(a) and
15d-14(a), adopted pursuant to Section 302 of the Sarbanes-Oxley Act
of 200232.1/32.2
*
Certification of Chief Executive
and Financial Officer, pursuant to 18 U.S.C. Section 1350, adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002**  * Filed herewith.  ** This certification is being furnished
and shall not be deemed filed with the SEC for purposes of Section 18 of the
Exchange Act, or otherwise subject to the liability of that section, and shall
not be deemed to be incorporated by reference into any filing under the
Securities Act or the Exchange Act, except to the extent that the Registrant
specifically incorporates it by reference.  (1) Filed with the Securities and Exchange Commission on December 28,
2006 as an exhibit, numbered as indicated above, to the Registrants
registration statement on the Registrants Registration Statement on Form SB-2
(file no. 333-139699), which exhibit is incorporated herein by reference. (2) Filed with the SEC on July 6, 2009 as an exhibit, numbered as
indicated above, to the Registrants Current Report on Form 8-K (SEC File No.
333-139699), which exhibit is incorporated herein by reference. (3) Filed with the Securities and Exchange Commission on December 27,
2007 as an exhibit, numbered as indicated above, to the Registrants Annual
Report on Form 10-KSB (file no. 333-139699), which exhibit is incorporated
herein by reference.       SIGNATURES  Pursuant to the requirements of Section 13
or 15(d) of the Securities Exchange Act of 1934, as amended, the Registrant has
duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.  CYTTA CORP. Dated:  January 12,
2010 By:  /s/ Stephen
Spalding Stephen Spalding, President, Chief
Executive Officer and Chief Financial Officer    In accordance with
the Exchange Act, this report has been signed below by the following persons on
behalf of the registrant and in the capacities and on the dates indicated.  SIGNATURE
TITLE
DATE/s/
Stephen Spalding
Stephen Spalding
Director
January 12, 2010          PART IV  FINANCIAL INFORMATION  ITEM 15. FINANCIAL STATEMENTS       CYTTA CORP. (A
Development Stage Company)  AUDITED FINANCIAL STATEMENTS  SEPTEMBER 30, 2009 and 2008      Page  Report of Independent
Registered Public Accounting Firm F-2  Balance Sheets as of September
30, 2009 and 2008 F-3  Statements of Operations for the years ended September
30, 2009 and 2008 and for the Period from May 30, 2006 (inception) through
September 30, 2009  F-4  Statements of Changes in Stockholders Equity (Deficit)
for the period from May 30, 2006 (inception) to September 30, 2009  F-5  Statements of Cash Flows for the years ended September
30, 2009 and 2008 and for the Period from May 30, 2006 (inception) through
September 30, 2009  F-6  Notes to Financial
Statements F-7  F- 1       SEALE
AND BEERS, CPAs PCAOB
& CPAB REGISTERED AUDITORS www.sealebeers.com   REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM   To the Board of Directors Cytta Corp. (A Development Stage Company)  We have audited the accompanying balance sheets of Cytta Corp. (A
Development Stage Company) as of September 30, 2009 and September 30, 2008, and
the related statements of operations, stockholders equity (deficit) and cash
flows for the years ended September 30, 2009 and September 30, 2008 and since
inception on May 30, 2006 through September 30, 2009. These financial statements
are the responsibility of the Companys management.  Our responsibility is
to express an opinion on these financial statements based on our audits.  We conduct our audits in accordance with standards of the Public
Company Accounting Oversight Board (United States).  Those standards
require that we plan and perform the audits to obtain reasonable assurance about
whether the financial statements are free of material misstatement.  An
audit includes examining, on a test basis, evidence supporting the amounts and
disclosures in the financial statements.  An audit also includes assessing
the accounting principles used and significant estimates made by management, as
well as evaluating the overall financial statement presentation.  We
believe that our audits provide a reasonable basis for our opinion.  In our opinion, the financial statements referred to above present
fairly, in all material respects, the financial position of Cytta Corp. (A
Development Stage Company) as of September 30, 2009 and September 30, 2008, and
the related statements of operations, stockholders equity (deficit) and cash
flows for the years ended September 30, 2009 and September 30, 2008 and since
inception on May 30, 2006 through September 30, 2009, in conformity with
accounting principles generally accepted in the United States of America.  The accompanying financial statements have been prepared assuming
that the Company will continue as a going concern.  As discussed in Note 7
to the financial statements, the Company has had a loss from operations of
$172,745, an accumulated deficit of $233,374, working capital deficiency of
$27,304 and has earned no revenues since inception, which raises substantial
doubt about its ability to continue as a going concern.  Managements plans
concerning these matters are also described in Note 7.  The financial
statements do not include any adjustments that might result from the outcome of
this uncertainty.  /s/ Seale and Beers, CPAs  Seale and Beers, CPAs Las Vegas, Nevada January
11, 2010   50 S. Jones Blvd. Suite 202 Las Vegas, NV 89107 Phone:
(888)727-8251 Fax: (888)782-2351  F- 2    Cytta Corp. (A Development Stage Company) Balance Sheets As of
September 30,    ASSETS2009


2008CURRENT ASSETSCash and cash
equivalents
$
136

$
34,536NON-CURRENT
ASSETSIntangible
assets, net (Note 6)

-


-TOTAL ASSETS
$
136

$
34,536LIABILITIES
AND STOCKHOLDERS EQUITY (DEFICIT)CURRENT
LIABILITIESAccounts payable and accrued
liabilities
$
18,052

$
9,165Due to
related party (Note 5)

9,388


-TOTAL LIABILITIES

27,440


9,165STOCKHOLDERS' EQUITY
(DEFICIT)Capital
Stock (Note 3)Authorized:100,000,000
preferred shares, $0.001 par value1,900,000,000
common shares, $0.00001 par valueIssued and outstanding
shares:605,400,000
(484,000,000 - 2008) common shares

6,054


4,840Additional paid-in capital

199,456


81,16056,000,000 common shares
pending cancellation

560


-Deficit accumulated during the
development stage

(233,374)


(60,629)Total Stockholders'
Equity (Deficit)

(27,304)


25,371TOTAL LIABILITIES AND
STOCKHOLDERS' EQUITY (DEFICIT)
$
136

$
34,536    -The accompanying notes
are an integral part of these financial statements  F- 3    Cytta Corp. (A Development Stage Company) Statements of Operations    Cumulative
fromInception(May 30, 2006)
toYear Ended
September 30,


September
30,2009


2008


2009REVENUES







$
-

$
-

$
-OPERATING EXPENSESProfessional fees








40,449


14,160


79,489General and
administrative








15,715


20,122


37,304Impairment of licensing
agreement








116,581


-


116,581Total Operating
Expenses








172,745


34,282


233,374Other Income
(Expense)








-


-


-Provision
for Income Taxes(Note
4)








-


-


-Net Income (Loss)







$
(172,745)

$
(34,282)

$
(233,374)PER SHARE DATA:Basic and diluted loss percommon share







$
(0.00)

$
(0.00)Weighted average number
ofcommon shares
outstanding








519,132,418


484,000,000       -The accompanying notes
are an integral part of these financial statements -   F- 4


Cytta Corp. (A Development Stage Company) Statement of Stockholders Equity (Deficit) For the Period of May 30, 2006 (Inception) to September 30,
2009    DeficitAccumulatedAdditional

During theCommon
Stock

Paid-in

DevelopmentShares

Amount


Segregated

Capital

Stage


TotalInception
- May 30, 2006


-

$
-

$
-

$
-

$
-

$
-Common
shares issued to a founder at$0.0000625
cash per share, June 30, 2006


80,000,000


800


-


4,200


-


5,000Common
shares issued to founders at$0.000125
cash per share, September 30, 2006


160,000,000


1,600


-


18,400


-


20,000Loss
for the period


-


-


-


-


(3,032)


(3,032)Balance
- September 30, 2006
240,000,000


2,400


-


22,600


(3,032)


21,968Common
shares issued for cash at$0.00025
per share, July 11, 2007


244,000,000


2,440


-


58,560


-


61,000Loss
for the year


-


-


-


-


(23,315)


(23,315)Balance
- September 30, 2007

484,000,000


4,840


-


81,160


(26,347)


59,653Loss
for the year

-


-


-


-


(34,282)


(34,282)Balance
 September 30, 2008

484,000,000


4,840


-


81,160


(60,629)


25,371Common
shares issued for consulting services at$0.00005
per share, January 15, 2009

400,000


4


-


16


-


20Common
shares issued for consulting services at$0.00005
per share, March 09, 2009

1,000,000


10





40





5056,000,000
common shares segregated pendingcancellation,
May 8, 2009

56,000,000


-


560


(560)


-


-Common
shares issued for licensing agreementat
$0.001 per share, June 18, 2009

120,000,000


1,200


-


118,800


-


120,000Loss
for the year

-


-


-


-


(172,745)


(172,745)Balance
 September 30, 2009

661,400,000

$
6,054

$
560

$
199,456

$
(233,374)

$
(27,304)  -The accompanying notes
are an integral part of these financial statements -


F- 5


Cytta Corp. (A Development Stage Company) Statements of Cash Flows    Cumulative fromInception(May 30, 2006) toYear Ended September 30,

September 30,2009


2008

2009OPERATING
ACTIVITIESNet
loss
$
(172,745)

$
(34,282)

$
(233,374)Adjustments to reconcile net loss to net cash
used in operations:Amortization and depreciation

3,419


-


3,419Impairment of licensing agreement

116,581


-


116,581Issuance of common stock for consulting
services

70


-


70Changes
in Operating Assets and Liabilities:Decrease
in prepaid expenses

-


818


-Increase
in accounts payable and accrued liabilities

8,887


4,991


18,052Net
Cash Used in Operating Activities

(43,788)


(28,473)


(95,252)FINANCING
ACTIVITIESIssuance
of capital stock

-


-


86,000Advances
from a related party

9,388


-


9,388Net
Cash Provided by Financing Activities

9,388


-


95,388NET
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

(34,400)


(28,473)


136CASH
AND CASH EQUIVALENTS AT BEGINNING OF PERIOD

34,536


63,009


-CASH
AND CASH EQUIVALENTS AT END OF PERIOD
$
136

$
34,536

$
136Supplemental
Cash Flow Disclosures:Cash
paid for Interest
$
-

$
-

$
-Cash
paid for Income Taxes
$
-

$
-

$
-Non-Cash
Financing and Investing Activities:Common
stock issued for licensing agreement
$
120,000,000

$
-

$
120,000,000  -The accompanying notes
are an integral part of these financial statements -


F- 6


Cytta Corp. (A Development Stage Company) Notes to Financial Statements September 30, 2009 and 2008   NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS  Cytta
Corp., (the Company) was incorporated on May 30, 2006 under the laws of the
State of Nevada.  It is located in Mill Valley, California.  The
accounting and reporting policies of the Company conform to accounting
principles generally accepted in the United States of America, and the Companys
fiscal year end is September 30. On
December 5, 2008, we consummated an Agreement of Share Exchange and Plan of
Reorganization (The Agreement) with Ophthalmic International, Inc. (OI).
Pursuant to the Agreement we agreed to issue an aggregate of 56,000,000 shares
of its restricted common stock to all of the shareholders of OI in exchange for
all the issued and outstanding common stock shares of OI.  Operations after
the merger were based in Fountain Hills, Arizona where The Company intended to
manufacture and market a patented Vacuum Fixation Device and patented suction
rings to major medical supply companies and health care providers throughout the
world. On
May 8, 2009, Cytta Corp. entered into an agreement with Ophthalmic
International, Inc., its wholly-owned subsidiary, pursuant to which we reversed
the transaction of December 9, 2008, in which Registrant acquired OI in exchange
for 56,000,000 shares of Registrants restricted common stock being issued to
the shareholders of OI.  At the closing of the Agreement, the shareholders
of the 56,000,000 shares of Registrants common stock returned those shares to
us in exchange for Cytta delivering to them their pro-rata shares of outstanding
OI common stock. Currently, the Company is a development stage company that intends
to manufacture, distribute and market various telephony based internet access
and computing products and services. To date, the Companys activities have been
limited to its formation and the raising of equity capital.  Development Stage Company  The Company is considered to be in the development stage as
defined in ASC 915-10-05 Development Stage Entity.  NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES  Use of Estimates  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 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 amount of revenues and expenses during
the reporting period.  Actual results could differ from those estimates.
The Companys periodic filings with the Securities and Exchange Commission
include, where applicable, disclosures of estimates, assumptions, uncertainties
and markets that could affect the financial statements and future operations of
the Company. Cash and Cash Equivalents  Cash and cash equivalents include cash in banks, money market
funds, and certificates of term deposits with maturities of less than three
months from inception, which are readily convertible to known amounts of cash
and which, in the opinion of management, are subject to an insignificant risk of
loss in value.  The Company had $136 and $34,536 in cash and cash
equivalents at September 30, 2009 and 2008, respectively.   F- 7    Cytta Corp. (A Development Stage Company) Notes to Financial Statements September 30, 2009 and 2008   NOTE
2 - SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES (continued)  Start-Up Costs  In accordance with ASC 720-15-20, Start-up Activities,
the Company expenses all costs incurred in connection with the start-up and
organization of the Company.  Intangible assets  Intangible
assets are stated at cost. The Company has adopted the policy of depreciation
being computed by use of the straight-line method over the term of the licence,
which is10 years. The depreciation expense was $3,419 and $0 for the year ended
September 30, 2009 and 2008, respectively.  Risks and Uncertainties  The
Company operates in the technology industry which is subject to significant
risks and uncertainties, including financial, operational, technological, and
other risks associated with operating a technology business, including the
potential risk of business failure.  Concentrations of Credit Risk  The
Companys financial instruments that are exposed to concentrations of credit
risk primarily consist of its cash and cash equivalents and related party
payables it will likely incur in the near future.  The Company places its
cash and cash equivalents with financial institutions of high credit worthiness.
 At times, its cash and cash equivalents with a particular financial
institution may exceed any applicable government insurance limits.  The
Companys management plans to assess the financial strength and credit
worthiness of any parties to which it extends funds, and as such, it believes
that any associated credit risk exposures are limited  Earnings (Loss) Per Share of Common Stock  The Company has adopted ASC 260-10-20, Earnings per
Share, (EPS) which requires presentation of basic and diluted EPS on the
face of the income statement for all entities with complex capital structures
and requires a reconciliation of the numerator and denominator of the basic EPS
computation to the numerator and denominator of the diluted EPS computation.
 In the accompanying financial statements, basic earnings (loss) per share
is computed by dividing net income (loss) by the weighted average number of
shares of common stock outstanding during the period.  The Company has no potentially dilutive securities, such as
options or warrants, currently issued and outstanding.  Comprehensive Income (Loss)  ASC Topic No. 220, Comprehensive Income,establishes
standards for reporting and display of comprehensive income and its components
in a full set of general-purpose financial statements.  From inception (May
30, 2006) to September 30, 2009, the Company had no items of other comprehensive
income.  Therefore, net loss equals comprehensive loss from inception (May
30, 2006) to September 30, 2009.     F- 8    Cytta Corp. (A Development Stage Company) Notes to Financial Statements September 30, 2009 and 2008    NOTE
2 - SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES (continued)  Recent Accounting Pronouncements  In June 2009, the FASB established the Accounting Standards
Codification (Codification or ASC) as the source of authoritative accounting
principles recognized by the FASB to be applied by nongovernmental entities in
the preparation of financial statements in accordance with generally accepted
accounting principles in the United States (GAAP). Rules and interpretive
releases of the Securities and Exchange Commission (SEC) issued under
authority of federal securities laws are also sources of GAAP for SEC
registrants. Existing GAAP was not intended to be changed as a result of the
Codification, and accordingly the change did not impact our financial
statements. The ASC does change the way the guidance is organized and
presented.  Statement of Financial Accounting Standards (SFAS) No. 165 (ASC
Topic 855), Subsequent Events, SFAS No. 166 (ASC Topic 810),
Accounting for Transfers of Financial Assets-an Amendment of FASB Statement
No. 140, SFAS No. 167 (ASC Topic 810), Amendments to FASB
Interpretation No. 46(R), and SFAS No. 168 (ASC Topic 105), The FASB
Accounting Standards Codification and the Hierarchy of Generally Accepted
Accounting Principles- a replacement of FASB Statement No. 162 were recently issued. SFAS No. 165, 166,
167, and 168 have no current applicability to the Company or their effect on the
financial statements would not have been significant.  Accounting Standards Update (ASU) ASU No. 2009-05 (ASC Topic
820), which amends Fair Value Measurements and Disclosures  Overall, ASU No.
2009-13 (ASC Topic 605), Multiple Deliverable Revenue Arrangements, ASU No.
2009-14 (ASC Topic 985), Certain Revenue Arrangements that include Software
Elements, and various other ASUs No. 2009-2 through ASU No. 2009-15 which
contain technical corrections to existing guidance or affect guidance to
specialized industries or entities were recently issued. These updates have no
current applicability to the Company or their effect on the financial statements
would not have been significant.  NOTE 3 -   CAPITAL STOCK  Authorized
Stock  At inception, the Company has authorized 100,000,000 common shares
and 100,000,000 preferred shares, both with a par value of $0.001 per share.
 Each common share entitles the holder to one vote, in person or proxy, on
any matter on which action of the stockholders of the corporation is sought.  Effective July 1, 2009, the Company increased the number of
authorized common shares to 2,000,000,000 shares, of which 1,900,000,000 shares
are designated as common stock par value $0.00001 per share, and 100,000,000
shares are designated as preferred stock, par value $0.001 per share.  Share Issuance  On November 18, 2008, the Company effected a 4 for 1 forward
split, of its common stock, under which each stockholder of record, received 4
new shares of the Corporations stock for every one share outstanding.    F- 9    Cytta Corp. (A Development Stage Company) Notes to Financial Statements September 30, 2009 and 2008    NOTE 3
-   CAPITAL STOCK (continued)  On June 19, 2009, the Company effected a 20 for 1 forward split,
of its common stock, under which each stockholder of record on July 10, 2009,
received 20 new shares of the Corporations stock for every one share
outstanding.  Since its inception, the Company has issued outstanding shares of
its common stock as follows, retroactively adjusted to give effect to the
cumulative 80 for 1 forward splits:  Price Per  Date Description Shares  Share  Amount             06/30/06 Stock issued for cash 80,000,000 $ 0.0000625 $    5,000   09/29/06 Stock issued for cash 160,000,000 0.000125 20,000 07/11/07 Stock issued for cash 244,000,000 0.00025 61,000 01/15/09 Stock issued for services 400,000  0.00005 20 03/09/09 Stock issued for services 1,000,000 0.00005 50  06/18/09 Stock issued for license 120,000,000 0.001 120,000  09/30/09     Cumulative Totals 605,400,000  $206,070  In addition to the above shares, 56,000,000 shares are pending
cancellation.  These shares were issued and subsequently cancelled when the
merger with Ophthalmic International, Inc. was rescinded. However, the physical
certificate was lost and thus it is being disclosed separately in our share
capital.  The shares have legally been cancelled, but are still outstanding
until the physical certificate can be surrendered to our transfer agent.
 Management has placed a stop with our transfer agent and will not permit
these shares to be negotiated or reissued.  There are no preferred shares outstanding.  The Company has
no stock option plan, warrants or other dilutive securities.  NOTE 4 - PROVISION FOR 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. Deferred taxes are provided in the
financial statements under ASC 718-740-20 to give effect to the resulting
temporary differences which may arise from differences in the bases of fixed
assets, depreciation methods, allowances, and start-up costs based on the income
taxes expected to be payable in future years.  Development stage deferred tax assets arising as a result of net
operating loss carryforwards have been offset completely by a valuation
allowance due to the uncertainty of their utilization in future periods.
Operating loss carryforwards generated during the period from May 30, 2006 (date
of inception) through September 30, 2009 of approximately $233,374
will begin to expire in 2026. Accordingly, deferred tax assets of approximately
$80,500 were offset by the valuation allowance that increased by approximately
$59,500 and $12,100 during the year ended September 30, 2009 and 2008,
respectively.      F-
10    Cytta Corp. (A Development Stage Company) Notes to Financial Statements September 30, 2009 and 2008    NOTE 4 - PROVISION FOR INCOME TAXES (continued)  The Company follows the provisions of uncertain tax positions as
addressed in ASC 740-10-65-1. The Company recognized approximately no increase
in the liability for unrecognized tax benefits. The Company has no tax position at September 30, 2009 and 2008 for
which the ultimate deductibility is highly certain but for which there is
uncertainty about the timing of such deductibility. The Company recognizes
interest accrued related to unrecognized tax benefits in interest expense and
penalties in operating expenses. No such interest or penalties were recognized
during the periods presented. The Company had no accruals for interest and
penalties at September 30, 2009 and 2008. The Companys utilization of any net
operating loss carry forward may be unlikely as a result of its intended
development stage activities.  NOTE 5 - DUE TO RELATED PARTY  As of September 30, 2009 and 2008, the Company was obligated to a
stockholder, for a non-interest bearing demand loan with a balance of $9,388 and
$0, respectively.  The Company plans to pay the loan back as cash flows
become available.  Interest has not been imputed on these advances due to
its immaterial impact on the financial statements.  NOTE 6
-     INTANGIBLE ASSETS, NET September 30, 2009 Licensing
agreement


$
120,000Accumulated
depreciation and amortization
(3,419)Impairment
of license
(116,581)Net
intangible assets

$
-  The Company originally valued the licensing agreement at the
market value of the stock issued on June 18, 2009.  On September 30, 2009,
management did an impairment test and determined the value to be $0, as the
Company has no contracts generating revenue at this time.  The Company
intends to continue working with the license and continue pursuing financing to
proceed more aggressively in the future.  NOTE 7 - GOING CONCERN AND LIQUIDITY CONSIDERATIONS  The accompanying
financial statements have been prepared assuming that the Company will continue
as a going concern, which contemplates the realization of assets and the
liquidation of liabilities in the normal course of business.  As at
September 30, 2009, the Company has a loss from operations of $172,745, an
accumulated deficit of $233,374, and working capital deficiency of $27,304, and
has earned no revenues since inception.  The Company intends to fund
operations through equity financing arrangements, which may be insufficient to
fund its capital expenditures, working capital and other cash requirements for
the year ending September 30, 2010.  The ability of the
Company to emerge from the development stage is dependent upon, among other
things, obtaining additional financing to continue operations, and development
of its business plan.       F-
11    Cytta Corp. (A Development Stage Company) Notes to Financial Statements September 30, 2009 and 2008    NOTE 7 - GOING CONCERN AND LIQUIDITY CONSIDERATIONS (continued)  In response to these
problems, management intends to raise additional funds through public or private
placement offerings.  These factors, among
others, raise substantial doubt about the Companys ability to continue as a
going concern.  The accompanying financial statements do not include any
adjustments that might result from the outcome of this uncertainty.  NOTE 8 - SUBSEQUENT EVENTS  The Company has evaluated subsequent events from the balance sheet
date through January 8, 2010 and determined there are no items to disclose.    F-
12