UNITED STATES SECURITIES AND EXCHANGE COMMISSION


Washington, D.C. 20549




FORM 10-Q




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




For the quarterly period ended July 31, 2009




[  ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934




ROHAT RESOURCES, INC.
 (Exact name of registrant as specified in its charter)






NEVADA
20-5913810
333-1399326(State or other jurisdiction of incorporation or organization)
(IRS Identification No.)
(Commission File Number)





Flat 165, Oi Ping House, Oi Tung Estate


Aldrich Bay,


Shaukeiwan, Hong Kong


(Address of principal executive offices)




852-9349-0468




(Registrant's telephone number)




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 [ ]





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 during the preceding 12 months (or such shorter period that the registrant was required to submit and post such files.
Yes [X] No [ ]




Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definition of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.







Large accelerated filer [ ]
Accelerated filer [ ]Non-accelerated filer [ ]
Smaller reporting company [X]


Indicate by check mark whether the registrant is a shell company (as defined in




Rule 12b-2 of the Exchange Act). Yes [X] No [ ]




APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY




PROCEEDINGS DURING THE PRECEDING FIVE YEARS:




Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distributions of securities under a plan confirmed by a court. Yes [ ] No [ ] N/A [ ]




APPLICABLE TO CORPORATE ISSUERS:




Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date. Class - Common Stock, 6,487,500 shares outstanding as of July 31, 2009.







1


ROHAT RESOURCES, INC.





TABLE OF CONTENTS







PART I FINANCIAL INFORMATIONItem 1  Financial Statements (Unaudited)Balance Sheets


3Statements of Operations


4Statements of Changes in Stockholders' Equity (Deficiency


5Statements of Cash Flows


6Note to Financial Statements


7Item 2  Management's Discussion and Analysis of Financial Condition and Results of Operations


13Item 3  Quantitative and Qualitative Disclosures about Market Risk


15Item 4T Controls and Procedures


15PART II OTHER INFORMATIONItem 1  Legal Proceedings


15Item 1A Risk Factors


15Item 2  Unregistered Sales of Equity Securities and Use of Proceeds


15Item 3  Defaults Upon Senior Securities


15Item 4  Submission of Matters to a Vote of Security Holders


15Item 5  Other Information


15Item 6  Exhibits


16Signatures


17
  2


PART I. FINANCIAL INFORMATION




ITEM 1 FINANCIAL STATEMENTS.





ROHAT RESOURCES, INC.


(An Exploration Stage Company)


Balance Sheets







(unaudited)


(Audited)July 31, 2009


October 31, 2008AssetsCurrent assetsCash in escrow

$
68


$
68Total current assets

$
68


$
68Liabilities and Stockholders' DeficiencyCurrent liabilitiesDirectors' loan

$
11,968


$
-Accounts payable and accrued liabilities


6,890



26,414Due to related parties


-



9,809Total current liabilities


18,858



36,223Stockholders’ DeficiencyPreferred stock $0.001 par value; 10,000,000 shares authorized; none issued


-



-Common stock $0.001 par value; 100,000,000 sharesauthorized; 6,487,500 shares issued and outstanding for both periods


6,488



6,488Additional paid-in-capital


78,559



32,562Deficit accumulated during exploration stage


(103,837
)


(75,205
)Total stockholders' deficiency


(18,790
)


(36,155
)$
68


$
68See notes to financial statements










3











ROHAT RESOURCES, INC.


(An Exploration Stage Company)


Statements of Operations


(Unaudited)





For the PeriodThree Months


Three months


Nine Months


Nine Months


August 25, 2006ended


ended


ended


ended


(Inception) throughJuly 31, 2009


July 31, 2008


July 31, 2009


July 31, 2008


July 31, 2009Revenues

$
-


$
-


$
-


$
-


$
-Cost of sales


-



-



-



-



-Gross margin


-



-



-



-



-Operating Expense


-



-



-



-



-General & administrative expenses


13,173



10,390



44,570



32,088



119,775Loss before income tax expense


(13,173
)


(10,390
)


(44,570
)


(32,088
)


(119,775
)Gain on forgiveness of debt


-



-



15,938



-



15,938Income tax expense


-



-



-



-



-Net loss

$
(13,173
)

$
(10,390
)

$
(28,632
)

$
(32,088
)

$
(103,837
)Loss per share basic and diluted


0.00



0.00



0.00



0.00Weighted average number of common shares outstandingbasic and diluted


6,487,500



6,487,500



6,487,500



6,487,500





See notes to financial statements





4





ROHAT RESOURCES, INC.


(An Exploration Stage Company)


Statements of Changes in Stockholders’ Equity (Deficiency)


For the Period from August 25, 2006 (Inception) through July 31, 2009







DeficitAccumulatedAdditional



During



TotalCommon Stock



Paid-in



Exploration



Stockholders'Shares



Amount



Capital



Stage



EquitySeptember 6,  2006 stock issued for cash


4,000,000


$
4,000


$
-


$
-


$
4,000September 20, 2006 stock issued for cash


485,000



485



1,940



-



2,425September 27, 2006 stock issued for cash


1,687,500



1,688



15,187



-



16,875October 27, 2006 stock issued for cash


315,000



315



15,435



-



15,750Net loss














(16,774
)


(16,774
)Balance October 31, 2006(Audited)


6,487,500



6,488



32,562



(16,774
)


22,276Net loss


-



-



-



(26,702
)


(26,702
)Balance October 31, 2007(Audited)


6,487,500



6,488



32,562



(43,476
)


(4,426
)Net loss


-



-



-



(31,729
)


(31,729
)Balance October 31, 2008(Audited)


6,487,500



6,488



32,562



(75,205
)


(36,155
)Net loss














(25,712
)


(25,712
)Balance January 31, 2009 (Unaudited)


6,487,500



6,488



32,562



(100,917
)


(61,867
)Additional capital contributed in March 5, 2009










45,997







45,997Net income














10,253



10,253Balance April 30, 2009 (Unaudited)


6,487,500



6,488



78,559



(90,664
)


(5,617
)Net loss














(13,173
)


(13,173
)Balance July 31, 2009 (Unaudited)


6,487,500


$
6,488


$
78,559


$
(103,837
)

$
(18,790
)





See notes to financial statements
   5





ROHAT RESOURCES, INC.


(An Exploration Stage Company)


Statements of Cash Flows


(Unaudited)





For the PeriodNine Months


Nine Months


August 25, 2006ended


ended


(Inception) throughJuly 31, 2009


July 31, 2008


July 31, 2009Cash Flows  from Operating ActivitiesNet loss

$
(28,632
)

$
(32,088
)

$
(103,837
)Adjustments to reconcile net loss to net cashused in operating activitiesGain on forgiveness of debt


(15,938
)


-



(15,938
)Changes in operating assets and liabilitiesDirectors' loan


11,968



-



11,968Accounts payable and accrued liabilities


(3,586
)


22,773



22,828Due to related party


(9,809
)


7,399



-Net cash used in operating activities


(45,997
)


(1,916
)


(84,979
)Cash Flow from Financing ActivitiesProceeds from sale of common stock


-



-



6,488Contribution to capital


45,997



-



78,559Net cash provided by financing activities


45,997



-



85,047Net increase(decrease) in cash and cash in escrow


-



(1,916
)


68Cash in escrow at beginning of period


68



1,984



-Cash in escrow at end of period

$
68


$
68


$
68Supplemental Disclosures of Cash Flow InformationCash paid during the year for:Interest


-



-



-Income Taxes


-



-



-


See notes to financial statements
 
 6
 
 Rohat Resources, Inc.
 (An Exploration Stage Company)
 Notes to Financial Statements


(Stated in U.S. Dollars)
 (Unaudited)





1.
Nature and Continuance of Operations





Rohat Resources, Inc., (“the Company”) was incorporated under the laws of the State of Nevada on August 25, 2006.  The Company is an exploration stage company. The Company acquired a 100% interest in a claim on a mineral property located in the New Westminster, Similkameen, Mining Division of British Columbia, Canada
and paid approximately $1,500 to keep the claim in good standing through September 8, 2008.  The Company did not determine whether this property contained reserves that are economically recoverable and never conducted any exploration of the site. In order to keep our claim in good standing through September 8, 2008, we would have been required to either perform exploration work in the amount of approximately $1,410 or pay the same amount to the Province in lieu of the work. We opted to neither proceed
with the exploration work nor pay the fee to the Province in lieu of performing the exploration work. Accordingly, our rights to the claim expired as of September 8, 2008.





Our plan of operation for the next 12 months is to explore the acquisition of an operating business.





The Company’s tax reporting year end is October 31.





These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred losses since inception resulting in an accumulated deficit of $103,837 as of July 31, 2009
and further losses are anticipated in the development of its business raising substantial doubt about the Company’s ability to continue as a going concern.  The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due.  Management intends to finance operating costs over the next
twelve months with loans from directors and or private placement of common stock. There is no assurance that additional financing will be available or if available, will be on acceptable terms.





2.
Summary of Significant Accounting Policies





Basis of Presentation





The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. All amounts are presented in U.S. dollars.





Exploration Stage Company





The Company complies with the Financial Accounting Standards Board Statement No.7 and it’s characterization of the Company as an exploration stage enterprise.





Mineral Interests





Mineral property acquisition, exploration and development costs are expensed as incurred until such time as economic reserves are quantified.  The Company never established any proven or probable reserves on its mineral properties.  The Company has adopted the provisions of SFAS No. 143 “Accounting for Asset Retirement
Obligations” which establishes standards for the initial measurement and subsequent accounting for obligations associated with the sale, abandonment, or other disposal of long –lived tangible assets arising from the acquisition, construction or development and for normal operations of such assets.





Use of Estimates and Assumptions





The preparation of financial statements in conformity with generally accepted accounting principles 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 period.  Actual results could differ from those estimates.






7


Rohat Resources, Inc.
 (An Exploration Stage Company)
 Notes to Financial Statements
 (Stated in U.S. Dollars)
 (Unaudited)




Foreign Currency Translation





The financial statements are presented in United States dollars.  In accordance with Statement of Financial Accounting Standards No. 52 “Foreign Currency Translation,” foreign denominated monetary assets and liabilities are translated into their United States dollar equivalents using foreign exchange rates which prevailed
at the balance sheet date.  Non monetary assets and liabilities are translated at the exchange rates prevailing on the transaction date.  Revenue and expenses are translated at average rates of exchange during the year.  Gains or losses resulting from foreign currency transactions are included in results of operations.





Fair Value of Financial Instruments





The carrying value of cash and accounts payable and accrued liabilities approximates their fair value because of the short maturity of these instruments.  Unless otherwise noted, it is management’s opinion the Company is not exposed to significant interest currency or credit risks arising from these financial instruments.





Environment Costs





Environmental expenditures that relate to current operations are expensed or capitalized as appropriate.  Expenditures that relate to an existing condition caused by past operations, and which do not contribute to current or future revenue generation, are expensed.  Liabilities are recorded when environmental assessments
and/or remedial efforts are probably, and the cost can be reasonably estimated.  Generally, the timing of these accruals coincides with the earlier of completion of a feasibility study or the Company’s commitments to plan of action based on the then known facts.





Income Taxes





The Company follows the accrual method of accounting for income taxes.  Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences).  The
effect on the deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.


At July 31, 2009 a full deferred tax asset valuation allowance has been provided and no deferred tax asset has been recorded because of uncertainties about the utilization of net operating loss carryovers.





Basic and Diluted Loss per Share





The Company computes loss per share in accordance with SFAS No. 128. “Earnings per Share”, which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number
of outstanding common shares during the period.  Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period.  Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.





The Company has no potential dilutive instruments and, accordingly, basic loss and diluted loss per share are equal.





Stock based Compensation





In December 2004, the FASB issued SFAS No. 123R, “Share-Based Payments,” which replaced SFAS No. 123, “Accounting for Stock-Based Compensation” and superseded APB Opinion No. 25, “Accounting for Stock Issued to Employees.”  In January 2005, the Securities and Exchange Commission (“SEC”)
issued Staff Accounting Bulletin (“SAB”) No. 107, “Share-Based Payment,” which provides supplemental implementation guidance for SFAS No. 123R    SFAS No. 123R requires all share based payments to employees , including grants of employee stock options, to be recognized in the financial statements based on the grant date fair value of the award.  SFAS No. 123R was to be effective for interim or annual reporting periods beginning on or after June 15, 2005, but
in April 2005, the SEC issued a rule that will permit most registrants to implement SFAS No. 123R at the beginning of their next fiscal year, instead of the next reporting period as required by SFAS No. 123R.  The pro-forma disclosures previously permitted under SFAS No. 123R no longer will be an alternative to financial statement recognition.  Under SFAS No. 123R, the Company must determine the appropriate fair value model to be used for valuing share-based payments, the amortization method
for compensation costs and the transition method to be used at date of adoption.





The transition methods include prospective and retroactive adoption options.  Under the retroactive options, prior periods may be restated either as of the beginning of the year of adoption or for all periods presented.  The prospective method requires that compensation expense be recorded for all unvested stock options
and restricted stock at the beginning of the first quarter of adoption of SFAS No. 123R, while the retroactive methods would record compensation expense for all unvested stock options and restricted stock beginning with the first period restated.  The Company adopted the modified prospective approach of SFAS No 123R for the period ended July 31, 2009.  The Company did not record any compensation expense for the period ended July 31, 2009 because there were no stock options outstanding prior
to, or at July 31, 2009.





8


Rohat Resources, Inc.
 (An Exploration Stage Company)
 Notes to Financial Statements
 (Stated in U.S. Dollars)
 (Unaudited)











Recent Accounting Pronouncements





In April 2009, the FASB issued FASB Staff Position 107-1 and Accounting Principles Board 28-1, “Interim Disclosures about Fair Value of Financial Instruments,” (“FSP 107-1”). FSP 107-1 amends SFAS No. 107, “Disclosures About Fair Value of Financial Instruments,” to require disclosures about fair
value of financial instruments for interim reporting periods of publicly traded companies as well as in annual financial statements. FSP 107-1 also amends APB Opinion No. 28, “Interim Financial Reporting,” to require those disclosures in summarized financial information at interim reporting periods. FSP 107-1 is effective for interim reporting periods ending after June 15, 2009. FSP107-1 does not require disclosures for earlier periods presented for comparative purposes at initial adoption.
In periods after initial adoption, this FSP requires comparative disclosures only for periods ending after initial adoption. The Company adopted FSP 107-1 in the second quarter of 2009. FSP 107-1 did not have a material impact on the financial statements.





In April 2009, the FASB issued FASB Staff Positions 115-2 and 124-2, “Recognition and Presentation of Other-Than-Temporary Impairments”(“FSP 115-2 and 124-2”). FSP 115-2 and 124-2 amends the other-than-temporary impairment guidance for debt securities
to make the guidance more operational and to improve the presentation and disclosure of other-than-temporary impairments on debt and equity securities in the financial statements. FSP 115-2 and 124-2 does not amend existing recognition and measurement guidance related to other-than-temporary impairments of equity securities. The Company adopted FSP 115-2 and 124-2 in the second quarter of 2009. FSP 115-2 and 124-2 did not have a material impact on the financial statements.





In April 2009, the FASB issued FASB Staff Position 157-4, “Determining Fair Value When the Volume and Level of Activity for the Asset or Liability Have Significantly Decreased and Identifying Transactions That Are Not Orderly,” (“FSP 157-4”). FSP 157-4 provides additional guidance for estimating fair value in accordance
with SFAS No. 157, “Fair Value Measurements,” when the volume and level of activity for the asset or liability have significantly decreased. FSP 157-4 also includes guidance on identifying circumstances that indicate a transaction is not orderly. FSP 157-4 is effective for interim and annual reporting periods ending after June 15, 2009. The Company adopted FSP 157-4 in the second quarter of 2009. FSP 107-1 did not have a material impact on the financial statements.





In June 2009, the FASB issued Statement of Financial Accounting Standards No. 165, “Subsequent Events,” (“SFAS No. 165”). SFAS 165 establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued or are available to be issued.
SFAS 165 applies to both interim financial statements and annual financial statements. SFAS 165 is effective for interim or annual financial periods ending after June 15, 2009. SFAS 165 does not have a material impact on our financial statements.





In June 2009, the FASB issued Statement of Financial Accounting Standards No. 166, “Accounting for Transfers of Financial Assets, an amendment to SFAS No. 140,” (“SFAS 166”). SFAS 166 eliminates the concept of a “qualifying special-purpose entity,” changes the requirements for derecognizing
financial assets, and requires additional disclosures in order to enhance information reported to users of financial statements by providing greater transparency about transfers of financial assets, including securitization transactions, and an entity’s continuing involvement in and exposure to the risks related to transferred financial assets. SFAS 166 is effective for fiscal years beginning after November 15, 2009. The Company will adopt SFAS 166 in fiscal 2010. The Company does not expect
that the adoption of SFAS 166 will have a material impact on the consolidated financial statements.




In June 2009, the FASB issued Statement of Financial Accounting Standards No. 167,“Amendments to FASB Interpretation No. 46(R),” (“SFAS 167”). The amendments include: (1) the elimination of the exemption for qualifying special purpose entities, (2) a new
approach for determining who should consolidate a variable-interest entity, and (3) changes to when it is necessary to reassess who should consolidate a variable-interest entity. SFAS 167 is effective for the first annual reporting period beginning after November 15, 2009 and for interim periods within that first annual reporting period. The Company will adopt SFAS 167 in fiscal 2010. The Company does not expect that the adoption of SFAS 166 will have a material impact on the consolidated financial statements.





In June 2009, the FASB issued Statement of Financial Accounting Standards No. 168, “The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles,” (“SFAS 168”). SFAS 168 replaces FASB Statement No. 162, “The Hierarchy of Generally Accepted Accounting Principles”,
and establishes the FASB Accounting Standards Codification (“Codification”) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in conformity with generally accepted accounting principles (“GAAP”). SFAS 168 is effective for interim and annual periods ending after September 15, 2009. The Company will begin to use the new Codification when referring to GAAP in its annual report
on Form 10-K for the fiscal year ending January 3, 2010. This will not have an impact on the consolidated results of the Company.




In June 2008, the FASB issued FASB Staff Position EITF 03-6-1, Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities, (“FSP EITF 03-6-1”). FSP EITF 03-6-1 addresses whether instruments granted in share-based payment
transactions are participating securities prior to vesting, and therefore need to be included in the computation of earnings per share under the two-class method as described in FASB Statement of Financial Accounting Standards No. 128, “Earnings per Share.” FSP EITF 03-6-1 is effective for financial statements issued for fiscal years beginning on or after December 15, 2008 and earlier adoption is prohibited. We are not required to adopt FSP EITF 03-6-1; neither do we believe that FSP EITF
03-6-1 would have material effect on our consolidated financial positionand results of operations if adopted.


In May 2008, the Financial Accounting Standards Board (“FASB”) issued SFAS No. 163, “Accounting for Financial Guarantee Insurance Contracts-and interpretation of FASB Statement No. 60”.  SFAS No. 163 clarifies how Statement 60 applies to financial guarantee insurance contracts, including the recognition
and measurement of premium revenue and claims liabilities. This statement also requires expanded disclosures about financial guarantee insurance contracts. SFAS No. 163 is effective for fiscal years beginning on or after December 15, 2008, and interim periods within those years. SFAS No. 163 has no effect on the Company’s financial position, statements of operations, or cash flows at this time.




9


Rohat Resources, Inc.
 (An Exploration Stage Company)
 Notes to Financial Statements
 (Stated in U.S. Dollars)
 (Unaudited)





In May 2008, the Financial Accounting Standards Board (“FASB”) issued SFAS No. 162, “The Hierarchy of Generally Accepted Accounting Principles”.  SFAS No. 162 sets forth the level of authority to a given accounting pronouncement or document by category. Where there might be conflicting guidance between
two categories, the more authoritative category will prevail. SFAS No. 162 will become effective 60 days after the SEC approves the PCAOB.’S amendments to AU Section 411 of the AICPA Professional Standards. SFAS No. 162 has no effect on the Company’s financial position, statements of operations, or cash flows at this time.





In March 2008, the Financial Accounting Standards Board, or FASB, issued SFAS No. 161, Disclosures about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133.  This standard requires companies to provide enhanced disclosures about (a) how and why an entity uses derivative instruments, (b)
how derivative instruments and related hedged items are accounted for under Statement 133 and its related interpretations, and (c) how derivative instruments and related hedged items affect an entity’s financial position, financial performance, and cash flows. This Statement is effective for financial statements issued for fiscal years and interim periods beginning after November 15, 2008, with early application encouraged. The Company has not yet adopted the provisions of SFAS No. 161, but does not expect
it to have a material impact on its consolidated financial position, results of operations or cash flows.





In December 2007, the SEC issued Staff Accounting Bulletin (SAB) No. 110 regarding the use of a "simplified" method, as discussed in SAB No. 107 (SAB 107), in developing an estimate of expected term of "plain vanilla" share options in accordance with SFAS No. 123 (R), Share-Based Payment.  In particular, the staff indicated
in SAB 107 that it will accept a company's election to use the simplified method, regardless of whether the company has sufficient information to make more refined estimates of expected term. At the time SAB 107 was issued, the staff believed that more detailed external information about employee exercise behavior (e.g., employee exercise patterns by industry and/or other categories of companies) would, over time, become readily available to companies. Therefore, the staff stated in SAB 107 that it would not
expect a company to use the simplified method for share option grants after December 31, 2007. The staff understands that such detailed information about employee exercise behavior may not be widely available by December 31, 2007. Accordingly, the staff will continue to accept, under certain circumstances, the use of the simplified method beyond December 31, 2007. The Company currently uses the simplified method for “plain vanilla” share options and warrants, and will assess the impact of SAB 110
for fiscal year 2009. It is not believed that this will have an impact on the Company’s consolidated financial position, results of operations or cash flows.





In December 2007, the FASB issued SFAS No. 160, Non-controlling Interests in Consolidated Financial Statements—an amendment of ARB No. 51.  This statement amends ARB 51 to establish accounting and reporting standards for the non-controlling interest in a subsidiary and for the deconsolidation of a subsidiary. It clarifies
that a non-controlling interest in a subsidiary is an ownership interest in the consolidated entity that should be reported as equity in the consolidated financial statements. Before this statement was issued, limited guidance existed for reporting non-controlling interests. As a result, considerable diversity in practice existed. So-called minority interests were reported in the consolidated statement of financial position as liabilities or in the mezzanine section between liabilities and equity. This statement
improves comparability by eliminating that diversity. This statement is effective for fiscal years, and interim periods within those fiscal years, beginning on or after December 15, 2008 (that is, January 1, 2009, for entities with calendar year-ends). Earlier adoption is prohibited. The effective date of this statement is the same as that of the related Statement 141 (revised 2007). The Company will adopt this Statement beginning March 1, 2009. It is not believed that this will have an impact on the Company’s
consolidated financial position, results of operations or cash flows.





In December 2007, the FASB, issued FAS No. 141 (revised 2007), Business Combinations’.  This Statement replaces FASB Statement No. 141, Business Combinations, but retains the fundamental requirements in Statement 141.  This Statement establishes principles and requirements for how the acquirer: (a) recognizes
and measures in its financial statements the identifiable assets acquired, the liabilities assumed, and any non-controlling interest in the acquired; (b) recognizes and measures the goodwill acquired in the business combination or a gain from a bargain purchase; and (c) determines what information to disclose to enable users of the financial statements to evaluate the nature and financial effects of the business combination. This statement applies prospectively to business combinations for which the acquisition
date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2008. An entity may not apply it before that date. The effective date of this statement is the same as that of the related FASB Statement No. 160, Non-controlling Interests in Consolidated Financial Statements.  The Company will adopt this statement beginning March 1, 2009. It is not believed that this will have an impact on the Company’s consolidated financial position, results of operations
or cash flows.





In February 2007, the FASB issued SFAS No. 159, The Fair Value Option for Financial Assets and Liabilities—Including an Amendment of FASB Statement No. 115.  This standard permits an entity to choose to measure many financial instruments and certain other items at fair value. This option is available to all entities. Most
of the provisions in FAS 159 are elective; however, an amendment to FAS 115 Accounting for Certain Investments in Debt and Equity Securities applies to all entities with available for sale or trading securities. Some requirements apply differently to entities that do not report net income. SFAS No. 159 is effective as of the beginning of an entity’s first fiscal year that begins after November 15, 2007. Early adoption is permitted as of the beginning of the previous fiscal year provided that the entity
makes that choice in the first 120 days of that fiscal year and also elects to apply the provisions of SFAS No. 157 Fair Value Measurements.  The Company will adopt SFAS No. 159 beginning March 1, 2008 and is currently evaluating the potential impact the adoption of this pronouncement will have on its consolidated financial statements.




10


Rohat Resources, Inc.
 (An Exploration Stage Company)
 Notes to Financial Statements
 (Stated in U.S. Dollars)
 (Unaudited)





The Company does not expect the adoption of recently issued accounting pronouncements to have any significant impact on the Company’s results of operations, financial position or cash flow.





As new accounting pronouncements are issued, the Company will adopt those that are applicable under the circumstances.





3. Common Stock Transactions





The total number of common shares authorized that may be issued by the Company is 100,000,000 shares and 10,000,000 preferred shares each with a par value of $.001 per share. No other class of shares is authorized.





On September 6, 2006, the Company issued 4,000,000 shares of common stock to the Directors, for total cash proceeds of $4,000.





On September 20, 2006, the Company issued 485,000 shares of common stock to private investors for total proceeds of $2,425.





On September 27, 2006, the Company issued 1,687,500 shares of common stock to private investors for total proceeds of $16,875.





On October 27, 2006, the Company issued 315,000 shares of common stock to private investors for total proceeds of $15,750.





At July 31, 2009, there were no shares of preferred stock, stock options or warrants issued.





4. Mineral Interests





On September 8, 2006, our former President, Delara Hussaini, staked a claim on behalf of the Company, whereby acquiring a 100% interest in one mining claim of approximately 357.2 hectares located in the New Westminster Similkameen Mining Division approximately 140 kilometers east of Vancouver and 23 kilometers east- northeast of Hope, British
Columbia, Canada. The claim was held in trust by the President of the Company for the benefit of the Company. The Company forfeited the claim as of September 8, 2008.





5. Income Taxes





As of July 31, 2009, the Company had a net operating loss carry forwards of approximately $103,837 that may be available to reduce future years’ taxable income through 2028.  Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined
not likely to occur and accordingly, the Company has recorded a valuation allowance of approximately $103,837 for the deferred tax asset relating to this tax loss carry forward.





6. Related Party Transactions





On August 18, 2008 Delara Hussaini issued a check for $68 to herself, in order to close out the bank account.





On September 13, 2008 she gave these funds to John P. Hynes III who is holding this cash in escrow on behalf of the Company. As of July 31, 2009 the Company has not yet opened a new bank account.





On September 13, 2008, Delara Hussaini and Angela Hussaini sold their aggregate holdings of 4,000,000 shares of common stock (Delara 3,700,000 and Angela 300,000), to John P. Hynes III. This represented 61.65% of the total of issued and outstanding shares of the Company.





Consequently, effective September 13, 2008 Delara Hussaini resigned as President, Secretary, Treasurer and Director of the Company.  Angela Hussaini resigned as Director of the Company.





Effective September 13, 2008, John P.Hynes III, as the holder of the majority of the issued and outstanding shares of the Company, appointed himself as President, Secretary, Treasurer and  sole Director of the Company.





On March 5, 2009, John P. Hynes III contributed $45,997 in additional capital in order to pay off the “Accounts Payable” and “Due to Related Parties” liabilities of the Company. At the same time, there was debt forgiveness of $15,938 by two of the creditors and therefore the total outstanding Company liability of
$61, 935 has been reduced to zero.




11


Rohat Resources, Inc.
 (An Exploration Stage Company)
 Notes to Financial Statements
 (Stated in U.S. Dollars)
 (Unaudited)





On March 9, 2009, John P. Hynes III (“Mr. Hynes”) entered into a Common Stock Purchase Agreement (the “Sale”) with Grand Destiny Investments Limited (“Grand Destiny”) pursuant to which Mr. Hynes sold 4,000,000 shares of common stock of Rohat Resources, Inc., representing approximately 61.65% of the total
and issued shares of common stock of the Company.





Mr. Hynes tendered his resignation as sole director and Chak Wan Keung was elected to serve as sole director of the Company. Mr. Hynes has also tendered his resignation as President, Secretary and Treasurer effective March 23, 2009.





In connection with the sale, Liu Kwok Keung was appointed as the Company’s Chief Executive Officer, President, Secretary and Chief Financial Officer.





Pursuant to a Common Stock Purchase Agreement dated as of March 9, 2009, between John P. Hynes III, the Company and Greenview Power Inc. (the “Subsidiary Sale”), the Company sold for $1.00, 100% of the issued and outstanding shares of Greenview Power Inc. (the Company’s wholly owned subsidiary) to Mr. Hynes.











NOTE 7 – SUBSEQUENT EVENTS





As of the date of this interim financial report, August 26, 2009, there have been no subsequent events that warrant disclosure by the Company.





12


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




FORWARD LOOKING STATEMENTS




The information in this report contains forward-looking statements. These forward-looking statements involve risks and uncertainties, including statements regarding the Company's capital needs, business strategy and expectations. Any statements contained herein that are not statements of historical facts may be deemed to be forward-looking
statements. In some cases, you can identify forward-looking statements by terminology such as "may," "will," "should," "expect," "plan," "intend," "anticipate," "believe," "estimate," "predict," "potential" or "continue," the negative of such terms or other comparable terminology. Actual events or results may differ materially. In evaluating these statements, you should consider various factors, including the risks outlined from time to time, in other reports we file with the Securities and Exchange Commission
(the "SEC"). These factors may cause our actual results to differ materially from any forward-looking statement. We disclaim any obligation to publicly update these statements, or disclose any difference between its actual results and those reflected in these statements.




BUSINESS: ABOUT OUR COMPANY




OVERVIEW




Rohat Resources, Inc. (the “Company”, “we”, “us”, or “our”) is a corporation organized in the State of Nevada on August 25, 2006. Our principal offices are located at Flat 1615, Oi Ping House, Oi Tung Estate, Aldrich Bay, Shaukeiwan, Hong Kong. Our telephone number is 852-9349-0468.




On March 9, 2009 (the “Closing”), we entered into a Stock Purchase Agreement (“Purchase Agreement”) with Grand Destiny Investments Limited (“Purchaser”), and John P. Hynes III (“Seller”), pursuant to which the Seller sold for $200,000, an aggregate of 4,000,000 shares of the common stock of the
Company.  At the Closing, the Purchaser acquired an aggregate of 4,000,000 shares of common stock of the Company, or approximately 61.66% of the Company’s issued and outstanding common stock and attained voting control of the Company. In connection with the Purchase Agreement, John P. Hynes III resigned as the sole director and officer of the Company, Liu, Kwok-Keung was elected as the Company’s President, Secretary, C.E.O, C.F.O. and Treasurer, and Chak, Wan-Keung was elected as the Company’s
sole director.




PLAN OF OPERATION




Our plan of operation for the next 12 months is to explore the acquisition of an operating business. We will require additional funding in order to proceed with any acquisition program. We anticipate that additional funding will be in the form of equity financing from the sale of our common stock or from loans. We do not have any arrangements
in place for any future equity financing or loans.










13


FINANCIAL STATUS AND LIQUIDITY




During the three and nine months ended July 31, 2009, our Company incurred the following expenses:




Expenditures
Purpose

Amount—3 months ended July 31, 2009


Amount—9 months ended July 31, 2009Professional Fees
Legal and accounting fees

$
11,500


$
40,311General administrative
Stock transfer and SEC report preparation

$
1,673


$
4,259Total


$
13,173


$
44,570







We do not anticipate generating any revenue for the foreseeable future. When additional funds become required, the additional funding will come from equity financing from the sale of our common stock or loans. If we are successful in completing an equity financing, existing shareholders will experience dilution of their interest in our company.




We do not have any financing arranged and we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of our common stock or identify and acquire an operating business. In the absence of such financing, our business will fail.




ACCOUNTING AND AUDIT PLAN




Our independent auditor is expected to charge approximately $1,500 to review each of our quarterly financial statements and approximately $5,000 to audit our annual financial statements. We expect transfer agent and EDGAR filing fees to amount to an aggregate of approximately $4,000. In the next twelve months, our management anticipates spending
approximately $15,000 for these and similar services.




LEGAL EXPENSE PLAN




In the next twelve months, our management anticipates spending approximately $10,000 on corporate legal services.




OFF-BALANCE SHEET ARRANGEMENTS




As of July 31, 2009, the Company had no off-balance sheet arrangements, including any outstanding derivative financial statements, off-balance sheet guarantees, interest rate swap transactions or foreign currency contracts. Our company does not engage in trading activities involving non-exchange traded contracts.




EMPLOYEES




We currently have no employees, and we do not expect to hire any employees in the foreseeable future. We presently conduct our business through agreements with consultants and arms-length third parties.




GOING CONCERN




Due to the uncertainty of our ability to meet our current operating and capital expenses, in the report on the annual financial statements for the year ended October 31, 2008, our independent auditors included an explanatory paragraph regarding concerns about our ability to continue as a going concern.










14


ITEM 3 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK




Not applicable.




ITEM 4T. CONTROLS AND PROCEDURES





Evaluation of Disclosure Controls and Procedures





Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e)) under the Exchange Act) that is designed to ensure that information required to be disclosed by the Company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized
and reported, within the time specified in the Commission's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Securities Exchange Act of 1934 (the “Exchange Act”), as amended, is accumulated and communicated to the issuer's management, including its principal executive officer or officers and principal financial officer or
officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.





Pursuant to Rule 13a-15(b) under the Exchange Act, the Company carried out an evaluation with the participation of the Company’s management, including Mr. Liu, Kwok-Keung, the Company’s President, and principal financial officer of the effectiveness of the Company’s disclosure controls and procedures (as defined under
Rule 13a-15(e) under the Exchange Act) as of July 31, 2009.  Based upon that evaluation, the Company’s  President concluded that the Company’s disclosure controls and procedures were effective to ensure that information required to be disclosed by the Company in the reports that the Company files or submits under the Exchange Act, is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms, and that such information is accumulated
and communicated to the Company’s management, including the Company’s President, to allow timely decisions regarding required disclosure.





Changes in internal controls





Our management, with the participation our President and principal financial officer, performed an evaluation as to whether any change in our internal controls over financial reporting occurred during the quarter ended July 31, 2009.  Based on that evaluation, our President and principal financial officer concluded that no change
occurred in the Company's internal controls over financial reporting during the quarter ended July 31, 2009 that has materially affected, or is reasonably likely to materially affect, the Company's internal controls over financial reporting









PART II OTHER INFORMATION




ITEM 1 LEGAL PROCEEDINGS




We know of no material, active or pending legal proceedings against our company, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which any of our directors, officers or affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest adverse
to our interest.




ITEM 1A RISKS FACTORS




Not applicable.




ITEM 2 UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS




None.




ITEM 3 DEFAULTS UPON SENIOR SECURITIES




None.




ITEM 4 SUBMISSION OF MATTER TO A VOTE OF SECURITIES HOLDERS




None.




ITEM 5 OTHER INFORMATION




None.




15







ITEM 6 EXHIBITS







Exhibit Number

Description31.1

Certification by Principal Executive Officer pursuant to Sarbanes Oxley Section 302(1)31.2

Certification by Principal Financial Officer pursuant to Sarbanes Oxley Section 302(1)32.1

Certification by Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350(1)





(1)
Filed herewith.











16


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.











ROHAT RESOURCES, INC.September 3, 2009
By:
/s/ Kwok-Keung LiuKwok-Keung LiuPresident (Principal Executive Officer and Principal Financial Officer)