UNITED STATES SECURITIES AND EXCHANGE
COMMISSION Washington, D.C. 20549  FORM
10-Q (Mark One)  xQUARTERLY REPORT PURSUANT TO
SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934  For the quarterly period ended March
31, 2009  or   oTRANSITION REPORT PURSUANT TO
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 Registrant as specified
in its charter)Nevada

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

(IRS Employer Identification
No.)Suite 640, 602  12th
Avenue S.W.,
Calgary, AB  Canada  T2R
1J3(Address of principal executive
offices)(702) 490-3272(Registrants telephone number,
including area code)16857 E. Saguaro Blvd., Fountain
Hills, Arizona, 85268(Former name, former address and
former fiscal year, if changed since last report)  Indicate by check mark
whether the Registrant (1) has filed all reports required to be filed by Section
13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 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 o  Indicate by check mark whether the registrant has submitted
electronically and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation
S-T (§232.405 of this chapter) during the preceding 12 months (or for such
shorter period that the registrant was required to submit and post such files).
 Yes o  No x Indicate by check mark whether the Registrant is a large
accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller
reporting company. See the definitions of large accelerated filer,
accelerated filer, and smaller reporting company in Rule 12b-2 of the
Exchange Act (Check one).  Large accelerated filer o

Accelerated filer oNon-accelerated filer o

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 o No x  As of May 8, 2009, there
were 80,331,500 shares of the issuers common stock, par value $0.001,
outstanding.


PART I  FINANCIAL INFORMATION ITEM
1. FINANCIAL
STATEMENTS The
accompanying unaudited financial statements have been prepared in accordance
with accounting principles generally accepted in the United States of America
and the rules of the Securities and Exchange Commission ("SEC"), and should be
read in conjunction with the audited financial statements and notes thereto
contained in the Company's Form 10-K filed with the SEC on December 2, 2008. In
the opinion of management, all adjustments, consisting of normal recurring
adjustments, necessary for a fair presentation of financial position and the
results of operations for the periods presented have been reflected herein. The
results of operations for the periods presented are not necessarily indicative
of the results to be expected for the full year ended September 30, 2009.


2


CYTTA CORP &
SUBSIDIARIES
UNAUDITED CONSOLIDATED BALANCE
SHEET
March 31, 2009(Unaudited) and
September 30, 2008

ASSETS3/31/2009

9/30/2008CURRENT ASSTSCash & Cash
Equivalents
$
                    -

$
            283Accounts Receivable
4,936

45,684Inventory
6,142

4,624Total Current Assets
$
        11,078

$
        50,591Property and equipment, net
3,869

4,268OTHER ASSETSDeposits
4,520

4,520TOTAL ASSETS
$
        19,467

$
        59,379LIABILITIES AND STOCKHOLDERS'
EQUITY (DEFICIT)CURRENT LIABILITIESNotes payable - related parties
$
      205,000

$
      260,860Notes payable
259,765

180,000Accounts payable
83,353

24,435Cash Overdraft
1,659

-Accrued interest
49,641

30,427Accrued taxes
163,794

163,794TOTAL LIABILITIES
$
      763,212

$
      659,516COMMITMENTS
-

-Preferred Stock, $0.001 par value, 100,000,000
sharesauthorized and zero shares outstanding at December
31, 2008and September 30, 2008 respectively
-

-Common Stock - $0.001 par value; 400,000,000
sharesauthorized 80,326,500  and 24,200,000 shares
outstanding atMarch 31, 2009 and September 30, 2008,
respectively
80,327

24,200Additional paid-in capital
12,582,721

12,238,976Accumulated deficit
(13,406,793)

(12,863,313)TOTAL STOCKHOLDERS' EQUITY(DEFICIT)
(743,745)

(600,137)TOTAL LIABILITIES AND STOCKHOLDERS'
EQUITY(DEFICIT)
$
        19,467

$
        59,379 The
accompanying notes are an integral part of these unaudited consolidated
financial statements


3


CYTTA CORP &
SUBSIDIARIES
UNAUDITED CONSOLIDATED STATEMENTS
OF OPERATIONS
For the three and six months ended
 March 31, 2009 and 2008Three months ended,

Six months ended,2009

2008

2009

2008PRODUCT REVENUES
$
            -

$     12,968

$     34,970

$     33,787Cost of Product Revenues
255

16,261

4,038

21,908GROSS PROFIT
(255)

(3,293)

30,932

11,879GENERAL & ADMINISTRATIVE EXPENSESSalaries and wages
5,850

15,500

12,350

26,000Legal and professional fees
45,288

8,448

64,688

8,448Rent expense
13,560

13,560

27,120

27,120Selling & marketing expenses
360,000

-

370,045

-Miscellaneous expense
33,744

58,613

71,836

84,655TOTAL GENERAL & ADMINISTRATIVE EXPENSES
458,442

96,121

546,039

146,223LOSS FROM OPERATIONS
$  (458,697)

$
   (99,414)

$  (515,107)

$  (134,344)OTHER INCOME (EXPENSES)Other Income
-

10,000

745

10,000Other Expense
-

-

-

-Interest expense
(14,623)

(18,597)

(29,118)

(18,597)TOTAL OTHER INCOME (EXPENSES)
(14,623)

(8,597)

(28,373)

(8,597)NET LOSS
$  (473,320)

$  (108,011)

$  (543,480)

$  (142,941)Basic Loss per Share
(0.01)

(0.00)

(0.01)

(0.01)Weighted Average Shares Outstanding
80,284,152

24,200,000

58,704,077

24,200,000  The accompanying notes are an integral part
of these unaudited consolidated financial statements





CYTTA CORP &
SUBSIDIARIES
UNAUDITED CONSOLIDATED STATEMENT OF
CASH FLOWSSix months ended March
31,2009

2008INCREASE (DECREASE) IN CASH AND CASH
EQUIVALENTS:CASH FLOWS FROM OPERATING ACTIVITIES:Net Loss
$
     (543,480)

$
     (142,941)Adjustments to reconcile net income to netcash provided (used) by operating
activities:Depreciation
399

-Common stock issued for
services
374,498

-Changes in Assets and Liabilities:Accounts Receivable
40,748

7,290Inventory
(1,518)

1,111Accounts payable
49,757

(965)Accrued interest
19,213

9,847NET CASH USED IN OPERATING ACTIVITIES
$
       (60,383)

$
     (125,658)CASH FLOWS FROM FINANCING ACTIVITIES:Overdraft Loan
$
          1,659

817Proceeds from borrowings
63,380

138,560Payment to Borrowers
(39,475)

(16,500)NET CASH PROVIDED BY FINANCING ACTIVITES
$
        25,564

$
      122,877NET CHANGE IN CASH & CASH EQUIVALENTS
(34,819)

(2,781)CASH AND CASH EQUIVALENTS AT BEGINNING OF
PERIOD
34,819

2,781CASH AND CASH EQUIVALENTS AT MARCH 31, 2009 and
2008
$
                 -

$
                 -Supplemental disclosure of cash flow
information:Cash paid during the three months for:Interest
$
          9,155

$
                 -Non Cash Transactions:Issuance of common
stock for services
$
      374,498

$
                 -  The accompanying notes are an integral part
of these unaudited consolidated financial statements





CYTTA CORP AND SUBSIDIARIES  NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS (UNAUDITED)  NOTE 1  ORGANIZATION AND DESCRIPTION OF
BUSINESS  Ophthalmic International, Inc. (OI)
was incorporated in March 1997 in the state of Nevada. The Company had been a
wholly owned subsidiary of Coronado Industries, Inc until January 26, 2007 when
the Company and its subsidiaries were purchased from Coronado Industries, Inc.
for cash and other consideration.  Cytta Corp. (CC) was incorporated on May
30, 2006 under the laws of the State of Nevada. It is located in Vancouver,
British Columbia, Canada. The accounting and reporting policies of the Company
conform to accounting principles generally accepted in the United States of
America. The Company fiscal year end is September 30.  On December 5, 2008 CC consummated an
Agreement of Share Exchange and Plan of Reorganization (The Agreement) with OI.
Pursuant to the Agreement CC 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 or OI.  The exchange of shares has been accounted
for as a reverse merger in the form of a recapitalization with OI as the
accounting acquirer and the surviving entity. After the merger OI retained the
legal acquirer name of CYTTA Corp (The Company) and the fiscal year of
September 30. Operations after the merger will be based in Fountain Hills,
Arizona where The Company intends 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.  NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES   BASIS OF PRESENTATION  In the opinion of management, the
accompanying consolidated financial statements reflect all adjustments
(consisting of normal recurring accruals) necessary to present fairly the
Companys financial position as of March 31, 2009 and the results of its
operations, changes in stockholders deficit, and cash flows for the three
months ended March 31, 2009. Although management believes that the disclosures
in these consolidated financial statements are adequate to make the information
presented not misleading, certain information and footnote disclosures normally
included in financial statements that have been prepared in accordance with
accounting principles generally accepted in the United States of America have
been condensed or omitted pursuant to the rules and regulations of the
Securities Exchange Commission.  The result of operations for the three
months ended March 31, 2009 are not necessarily indicative of the results that
may be expected for the full year ending September 30, 2009. The accompanying
consolidated financial statements should be read in conjunction with the more
detailed consolidated financial statements, and the related footnotes thereto,
filed with the Companys Annual Report on Form 10-K for the year ended September
30, 2008.  GOING CONCERN  The Companys financial statements are
presented on a going concern basis, which contemplates the realization of assets
and the satisfaction of liabilities in the normal course of business. The
Company has not made an operating profit since 1997. Further, the Company has a
working capital deficit of $(752,133) and a negative net worth of $(13,406,793)
as of March 31, 2009.





CYTTA CORP AND SUBSIDIARIES  NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS (UNAUDITED)   NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES(Continued)  The financial statements do not include any
adjustments to reflect the possible future effects of the recoverability and
classification of assets or the amounts and classifications of liabilities that
may result from the uncertainty of the Companys ability to continue as a going
concern  PRINCIPLES OF CONSOLIDATION  The consolidated financial statements
include the financial position, results of operations, cash flows and changes in
stockholders deficit of CYTTA Corp and its wholly-owned subsidiaries. All
material intercompany transactions, accounts and balances have been eliminated.  USE OF ESTIMATES IN THE PREPARATION OF FINANCIAL
STATEMENTS  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 amounts
of revenues and expenses during the reporting period. Actual results could
differ from those estimates.  FOREIGN CURRENCY
TRANSACTIONS  The Companys functional
currency before the date of the merger was the Canadian Dollar.  The
Companys reporting currency is the U.S. Dollar.  All transactions
initiated in Canadian Dollars are translated to U.S. Dollars in accordance with
SFAS No. 52 Foreign Currency Translation as follows:  (i)Monetary assets
and liabilities at the rate of exchange in effect at the balance sheet date; (ii)Equity at
historical rates; and (iii)Revenue and
expense items at the average rate of exchange prevailing during the period.  Adjustments arising from
such translations are deferred until realization and are included as a separate
component of stockholders equity as a component of comprehensive income or
loss.  Therefore, translation adjustments are not included in determining
net income (loss) but reported as other comprehensive income.  For foreign currency
transactions, the Company translates these amounts to the Companys functional
currency at the exchange rate effective on the invoice date.  If the
exchange rate changes between the time of purchase and the time actual payment
is made, a foreign exchange transaction gain or loss results which is included
in determining net income for the period.  No significant realized exchange gains
or losses were recorded from inception May 30, 2006 to March 31, 2009.  COMPREHENSIVE INCOME (LOSS)  SFAS No. 130, Reporting
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 March 31, 2009, the
Company had no items of other comprehensive income.  Therefore, net loss
equals comprehensive loss from inception May 30, 2006 to March 31, 2009.


7


CYTTA CORP AND SUBSIDIARIES  NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS (UNAUDITED)   NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES(Continued)   REVENUE RECOGNITION(Continued)  STOCK BASED-COMPENSATION  The Company adopted the
provisions of Statement of Financial Accounting Standards (SFAS) No. 123(R),
Share-Based Payment, which establishes accounting for equity
instruments exchanged for employee services.  Under the provisions of SFAS
123(R), stock-based compensation cost is measured at the grant date, based on
the calculated fair value of the award, and is recognized as an expense over the
employees requisite service period (generally the vesting period of the equity
grant).  The Company accounts for share-based payments to non-employees, in
accordance with SFAS 123 (as originally issued) and Emerging Issues Task force
Issue No 96-18, Accounting for Equity Instruments That Are Issued to Other
Than Employees for Acquiring, or in Conjunction with Selling, Goods or
Services.  REVENUE RECOGNITION  The company recognizes revenue based on
guidance provided in Securities and Exchange Commission (SEC) Staff Accounting
Bulletin (SAB) No. 104, Revenue Recognition, and in accordance with Emerging
Issues Task Force (EITF) Issue No. 00-21, Revenue Arrangements with Multiple
Deliverables. The Company recognizes revenue when persuasive evidence of an
arrangement exists, delivery has occurred or services have been rendered, our
price is fixed or determinable, and collectibles is reasonably assured. We
recognize revenue on our standard products when title passes to the customer
upon shipment. The standard products do not have customer acceptance criteria.
The company has standard rights of return that are accounted for as a warranty
provision under SFAS No. 5, Accounting for Contingencies. The company does not
have any price protection agreements or other post shipment obligations. For
custom equipment where customer acceptance is part of the sales agreement,
revenue will be recognized when the customer has accepted the product. In case
where custom equipment does not have customer acceptance as part of the sales
agreement, revenue will be recognized upon shipment, as long as the system meets
the specifications as agreed upon with the customer. Certain transactions may
have multiple deliverables, with the deliverables clearly defined. To the extent
that the secondary deliverables are other than perfunctory, the company will
recognize the revenue on each deliverable, if separable, or on the completion of
all deliverables, if not separable.  RECENT ACCOUNTING PRONOUNCEMENTS  In
February 2007, the FASB issued SFAS No. 159,The Fair Value Option for Financial Assets
and Financial Liabilities(SFAS 159), which provides companies
with an option to report selected financial assets and liabilities at fair value
with the changes in fair value recognized in earnings at each subsequent
reporting date. SFAS 159 provides an opportunity to mitigate potential
volatility in earnings caused by measuring related assets and liabilities
differently, and it may reduce the need for applying complex hedge accounting
provisions. SFAS 159 is effective for fiscal years beginning after
November 15, 2007. The Company does not expect SFAS No. 159 will have
a material effect on its financial statements.


8


CYTTA CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS (UNAUDITED)  NOTE 2  SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES(Continued)  RECENT ACCOUNTING PRONOUNCEMENTS (Continued)  In
December 2007, the FASB issued SFAS No. 141(R),Business Combinations(SFAS 141(R)). SFAS 141(R)
requires that the acquisition method of accounting be applied to a broader set
of business combinations and establishes principles and requirements for how an
acquirer recognizes and measures in its financial statements the identifiable
assets acquired, liabilities assumed, any noncontrolling interest in the
acquiree, and the goodwill acquired. SFAS 141(R) also establishes the
disclosure requirements to enable the evaluation of the nature and financial
effects of the business combination. SFAS 141(R) is effective for fiscal
years beginning after December 15, 2008. The Company does not expect SFAS
No. 141 will have a material effect on its financial
statements.  In
December 2007, the FASB issued SFAS No. 160,Noncontrolling Interests in Consolidated
Financial Statements  an amendment of ARB No. 51(SFAS 160). SFAS 160 requires that
the noncontrolling interest in the equity of a subsidiary be accounted for and
reported as equity, provides revised guidance on the treatment of net income and
losses attributable to the noncontrolling interest and changes in ownership
interests in a subsidiary and requires additional disclosures that identify and
distinguish between the interests of the controlling and noncontrolling owners.
SFAS 160 also establishes disclosure requirements that clearly identify and
distinguish between the interests of the parent and the interests of the
noncontrolling owners. SFAS 160 is effective for fiscal years beginning
after December 15, 2008. The Company does not expect SFAS No. 160 will
have a material effect on its financial statements.  In
March 2008, the FASB issued SFAS 161, about Derivative Instruments and
Hedging Activities (SFAS 161), which becomes effective for the Company on
January 1, 2009. This standard amends and expands the disclosure
requirements of FASB Statement No. 133, Accounting for Derivative
Instruments and Hedging Activities. FAS 161 requires disclosures related to
objectives and strategies for using derivatives; the fair-value amounts of, and
gains and losses on, derivative instruments; and credit-risk-related contingent
features in derivative agreements. The effect on the Companys disclosures for
derivative instruments as a result of the adoption of FAS 161 in 2009 will
depend on the companys derivative instruments and hedging activities at that
time.  In
May 2008, the FASB issued SFAS No. 162, The Hierarchy of Generally Accepted
Accounting Principles (SFAS 162).  This Statement identifies the sources
of accounting principles and the framework for selecting the principles to be
used in the preparation of financial statements of nongovernmental entities that
are presented in conformity with generally accepted accounting principles (GAAP)
in the United States (the GAAP hierarchy). The Board believes that the GAAP
hierarchy should be directed to entities because it is the entity (not its
auditor) that is responsible for selecting accounting principles for financial
statements that are presented in conformity with GAAP. This Statement is
effective 60 days following the SECs approval of the Public Company Accounting
Oversight Board amendments to AU Section 411, The Meaning of Present Fairly in
Conformity With Generally Accepted Accounting Principles.  In
May 2008, the FASB issued SFAS No. 163, Accounting for Financial Guarantee
Insurance Contracts  an interpretation of FASB Statement No. 60 (SFAS 163).
This Statement requires that an insurance enterprise recognize a claim liability
prior to an event of default (insured event) when there is evidence that credit
deterioration has occurred in an insured financial obligation. This Statement
also clarifies how Statement 60 applies to financial guarantee insurance
contracts, including the recognition and measurement to be used to account for
premium revenue and claim liabilities. Those clarifications will increase
comparability in financial reporting of financial guarantee insurance contracts
by insurance enterprises by lessening inconsistencies in the recognition and
measurement of claim liabilities due to differing views about when a loss has
been incurred under FASB Statement No. 5, Accounting for Contingencies. The
Company does not expect SFAS No. 163 will have a material effect on its
financial statements.


9


CYTTA CORP AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL
STATEMENTS (UNAUDITED)  LOSS PER SHARE  Basic loss per share includes no dilution
and is computed by dividing loss to common stockholders by the weighted average
number of common shares outstanding for the period.   NOTE 3 - EQUITY  On November 18, 2008 the Board of Directors
approved a 4 for 1 forward stock split.


10


ITEM 2. MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS Forward-Looking Statements Except for historical information, this report contains
forward-looking statements within the meaning of Section 27A of the Securities
Act of 1933 and Section 21E of the Securities Exchange Act of 1934.  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. You should
carefully review the risks described in our Annual Report and in other documents
we file from time to time with the Securities and Exchange Commission.  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-Q to the Company, Cytta, we,
us, or our are to Cytta Corp. General Overview We were incorporated in the State of Nevada on May 30, 2006. On
December 5, 2008, we entered into an Agreement of Share Exchange and Plan of
Reorganization (the Share Exchange Agreement) and consummated a share exchange
(the Share Exchange) with Ophthalmic International, Inc. (OI), a Nevada
corporation.  The closing of the transaction took place on December 9, 2008
(the Closing Date) and resulted in the acquisition of OI (the Acquisition).
 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.  OI
was founded in 1997 and until January 2007, was a subsidiary of Coronado
Industries, Inc., a publicly traded company.  In January 2007, OI was
acquired by G. Richard Smith, OIs President and majority shareholder and
formerly Chairman, Director and principal shareholder or Coronado Industries,
Inc.  Since January 2007, OI has operated as a private company.  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. On May 13, 2009 we reached an agreement with OI to reverse this
transaction, refer to Item 5 in this report for more detail. Cytta has agreed to
return their shares in OI, in exchange for cancelling the 56,000,000 shares that
were transferred to the shareholders of OI. Following the discontinuation of our
merger with OI, we have determined to look at other ventures of merit to enhance
stockholder value.  These ventures may involve sales of our debt or equity
security in a


11


merger, acquisition, or similar transaction.  To date, we
have achieved no operating revenues and have yet to engage in any such
ventures. Results of Operations We conducted no material operations during the quarter ended March
31, 2009, and do not have any present operations. During the quarter ended March
31, 2009, we generated no revenues. Revenues in the six-months ended March 31, 2009 were $34,970, an
increase of 3.5% over the same period of the prior year, General and
Administrative Expenses were $546,039 an increase of 373.4%, and total expenses
far exceeded revenues.  The primary reason for the increase in General and
Administrative Expenses for the six-months ending March 31, 2009 over the same
period of the prior year was the increased Legal and Professional Fees relating
to the acquisition of Ophthalmic International, Inc. in December 2008. We
accrued no compensation for our President in the six-months ended March 31,
2009. Liquidity and Capital Resources The report of our auditors on our audited financial statements for
the fiscal year ended September 30, 2008, contains a going concern qualification
as we have suffered losses since our inception.  We have minimal assets and
have achieved minimal operating revenues since our inception.  We have
depended on loans and sales of equity securities to conduct operations.  As
of March 31, 2009, and September 30, 2008, we had cash of $(1,659) and $283,
current assets of $11,078 and $50,591 and current liabilities of $763,212 and
$659,516, respectively.  Unless and until we commence material operations
and achieve material revenues, we will remain dependent on financings to
continue our operations. Plan of Operation After our merger with 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.  We are looking at ventures of merit for corporate
participation as a means of enhancing stockholder value. This may involve sales
of our equity or debt securities in a merger or acquisition transaction. We have minimal operating costs and expenses at the present time
due to our limited business activities.  Accordingly, absent changed
circumstances, we will not be required to raise significant capital over the
next twelve months, although we may do so in connection with or in anticipation
of possible acquisition transactions.  We do not currently engage in any
product research and development and have no plans to do so in the foreseeable
future.  We have no present plans to purchase or sell any plant or
significant equipment.  We also have no present plans to add employees
although we may do so in the future if we engage in any merger or acquisition
transactions.


12


Off-Balance Sheet Arrangements We have never entered into any off-balance sheet financing
arrangements and have not formed any special purpose entities.  We have not
guaranteed any debt or commitments of other entities or entered into any options
on non-financial assets. ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET
RISK Not applicable. ITEM 4T. CONTROLS AND PROCEDURES Evaluation of Our Disclosure Controls and Internal
Controls 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 consolidated financial statements
for external purposes of 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. Because of the inherent limitations of
internal control, there is a risk that material misstatements may not be
prevented or detected on a timely basis by internal control over financial
reporting.  However, these inherent limitations are known features of the
financial reporting process.  Therefore, it is possible to design into the
process safeguards to reduce, though not eliminate this risk.  As of
March 31, 2009, management assessed the effectiveness of our internal control
over financial reporting.  Based on that evaluation, they concluded that,
during the period covered by this report, such internal controls and procedures
were not effective to detect the inappropriate application of US GAAP rules as
more fully described below.  The determination of ineffective internal
control is based upon the lack of separation of duties.  Management has
worked with its auditors, Moore and Associates, Charted, to correct these
deficiencies in this Form 10-Q, in order to ensure that material information
about out business and operations is recorded, processed, summarized and
publicly reported within the time periods required under the Exchange Act, and
that this information is accumulated and communicated to our management to allow
timely decisions about required disclosures.  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.  Under
the supervision and with the participation of our senior management, including
our chief executive officer and chief financial officer, Robert Gosine, 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 the end of the period covered by this quarterly report (the Evaluation
Date). Based on this evaluation, our chief executive officer and chief
financial officer


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concluded as of the Evaluation Date that our disclosure controls
and procedures were not 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.  Officers Certifications Appearing as exhibits to this quarterly 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 Quarterly 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. Changes in Internal Control Over Financial Reporting There have been no changes in our internal control over financial
reporting that occurred during the quarter ended March 31, 2009 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 In the ordinary course of our business, we may from time to time
become subject to routine litigation or administrative proceedings which are
incidental to our business. We are not a party to nor are we aware of any
existing, pending or threatened lawsuits or other legal actions involving
us. ITEM 1A. RISK FACTORS Not applicable. ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS The Company issued 131,500 shares for services.  The shares
were issued based on an exemption pursuant to Section 4(2) of the Securities Act
of 1933, and Rule 506 of Regulation D promulgated thereunder. ITEM 3. DEFAULTS UPON SENIOR SECURITIES None. ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS


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None. ITEM 5. OTHER INFORMATION On May
8, 2009, Cytta Corp. (the Registrant) entered into an agreement (the
Agreement), dated May 8, 2009, with Ophthalmic International, Inc., its
wholly-owned subsidiary (OI), pursuant to which Registrant will be reversing
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 will return those shares
to Registrant in exchange for Registrant delivering to them their pro-rata
shares of outstanding OI common stock. The transaction closed on May 13,
2009.  At the
close of the Agreement, on May 13, 2009, G. Richard Smith, the sole Director,
Principal Executive Officer and Principal Financial Officer of Registrant,
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.  ITEM 6. EXHIBITS Exhibit No. Description 31.1 / 31.2 Rule 13(a)-14(a)/15(d)-14(a) Certification of Principal Executive
and Financial Officer 32.1 / 32.2 Rule 1350 Certification of Principal Executive and Financial
Officer


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SIGNATURES  Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.    CYTTA CORP.   Dated:  May 19, 2009 By: /s/ Robert Gosine Robet
Gosine President, Principal Executive and Financial Officer


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