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 April 30, 2009




[  ]
TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE




SECURITIES
EXCHANGE ACT OF 1934




Commission
File Number 333-1399326




ROHAT
RESOURCES, INC.




(Exact
name of registrant as specified in its charter)




NEVADA




(State
or other jurisdiction of 20-5913810




incorporation
or organization) (IRS Identification No.)





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 [ ]  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 [  ]




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 May 27, 2009.






1









ROHAT
RESOURCES, INC.


TABLE
OF CONTENTs




Page
      NoPART
      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
                    12Item
      3  Quantitative and Qualitative Disclosures about Market
      Risk
                    14Item
      4T Controls and Procedures
                    14PART
      II OTHER INFORMATIONItem
      1  Legal Proceedings
                    14Item
      1A Risk Factors
                    14Item
      2  Unregistered Sales of Equity Securities and Use of Proceeds
                    14Item
      3  Defaults Upon Senior Securities
                    14Item
      4  Submission of Matters to a Vote of Security
      Holders
                    14Item
      5  Other Information
                    14Item
      6  Exhibits
                    15Signatures
                    16










2








PART
I. FINANCIAL INFORMATION




ITEM
1 FINANCIAL STATEMENTS.





ROHAT
RESOURCES, INC.


(An
Exploration Stage Company)


Balance
Sheets







(Unaudited)
                            
                            
                            (Audited)April
      30,2009
                            
                            
                            October
      31, 2008AssetsCurrent
      assetsCash
      in escrow
                            
                            
                            68
                            
                            
                            
                            68Total
      current assets
                            
                            $
                            68
                            
                            
                            $
                            68Liabilities
      and Stockholders' DeficiencyCurrent
      liabilitiesAccounts
      payable and accrued liabilities
                            
                            
                            5,685
                            
                            
                            
                            26,414Due
      to related parties
                            
                            
                            -
                            
                            
                            
                            9,809Total
      current liabilities
                            
                            $
                            5,685
                            
                            
                            $
                            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
                            
                            
                            6,488
                            
                            
                            
                            6,488Additional
      paid-in-capital
                            
                            
                            78,559
                            
                            
                            
                            32,562Deficit
      accumulated during exploration stage
                            
                            
                            (90,664
                            )
                            
                            
                            (75,205
                            )Total
      stockholders' deficiency
                            
                            
                            (5,617
                            )
                            
                            
                            (36,155
                            )$
                            68
                            
                            
                            $
                            68




See notes to financial
statements












3








ROHAT RESOURCES, INC.


(An
Exploration Stage Company)


Statements
of Operations


(Unaudited)







For
      the PeriodAugust
      25, 2006Three
      Monthsended
                      
                      
                      Three
      monthsended
                      
                      
                      Six
      Monthsended
                      
                      
                      Six
      monthsended
                      
                      
                      (Inception)
      throughApril
      30, 2009
                      
                      
                      April
      30, 2008
                      
                      
                      April
      30, 2009
                      
                      
                      April
      30, 2008
                      
                      
                      April
      30, 2009Revenues
                      
                      $
                      -
                      
                      
                      $
                      -
                      
                      
                      $
                      -
                      
                      
                      $
                      -
                      
                      
                      $
                      -Cost
      of sales
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -Gross
      margin
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -Operating
      Expense
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -General
      and administrative expenses
                      
                      
                      5,685
                      
                      
                      
                      17,300
                      
                      
                      
                      31,397
                      
                      
                      
                      21,698
                      
                      
                      
                      106,602Loss
      before income tax expense
                      
                      
                      (5,685
                      )
                      
                      
                      (17,300
                      )
                      
                      
                      (31,397
                      )
                      
                      
                      (21,698
                      )
                      
                      
                      (106,602
                      )Gain
      on forgiveness of debt
                      
                      
                      15,938
                      
                      
                      
                      -
                      
                      
                      
                      15,938
                      
                      
                      
                      -
                      
                      
                      
                      15,938Income
      tax expense
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -
                      
                      
                      
                      -Net
      income (loss)
                      
                      $
                      10,253
                      
                      
                      $
                      (17,300
                      )
                      
                      $
                      (15,459
                      )
                      
                      $
                      (21,698
                      )
                      
                      $
                      (90,664
                      )Loss
      per share basic and diluted
                      
                      
                      (0.01
                      )
                      
                      
                      (0.01
                      )
                      
                      
                      (0.01
                      )
                      
                      
                      (0.01
                      )
                      
                      
                      (0.01
                      )Weighted
      average number ofcommon
      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 April 30, 2009





DeficitAdditional
                                
                                
                                Accumulated
                                
                                
                                TotalCommon
                                
                                
                                Stock
                                
                                
                                Paid-in
                                
                                
                                During
                                
                                
                                Stockholders'Shares
                                
                                
                                Amount
                                
                                
                                Capital
                                
                                
                                Exploration
      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
                                
                                
                                6,487,500
                                
                                
                                
                                6,488
                                
                                
                                
                                32,562
                                
                                
                                
                                (16,774
                                )
                                
                                
                                22,276Net
      loss
                                
                                
                                -
                                
                                
                                
                                -
                                
                                
                                
                                -
                                
                                
                                
                                (26,702
                                )
                                
                                
                                (26,702
                                )Balance
      October 31, 2007
                                
                                
                                6,487,500
                                
                                
                                
                                6,488
                                
                                
                                
                                32,562
                                
                                
                                
                                (43,476
                                )
                                
                                
                                (4,426
                                )Net
      loss
                                
                                
                                -
                                
                                
                                
                                -
                                
                                
                                
                                -
                                
                                
                                
                                (31,729
                                )
                                
                                
                                (31,729
                                )Balance
      October 31, 2008
                                
                                
                                6,487,500
                                
                                
                                
                                6,488
                                
                                
                                
                                32,562
                                
                                
                                
                                (75,205
                                )
                                
                                
                                (36,155
                                )Net
      loss
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                (25,712
                                )
                                
                                
                                (25,712
                                )Balance
      January 31, 2009
                                
                                
                                6,487,500
                                
                                
                                
                                6,488
                                
                                
                                
                                32,562
                                
                                
                                
                                (100,917
                                )
                                
                                
                                (61,867
                                )Additional
      capital paid in March 5, 2009
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                45,997
                                
                                
                                
                                
                                
                                
                                
                                45,997Net
      income
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                
                                10,253
                                
                                
                                
                                (10,253
                                )Balance
      April 30, 2009 (Unaudited)
                                
                                
                                6,487,500
                                
                                
                                $
                                6,488
                                
                                
                                $
                                78,559
                                
                                
                                $
                                (90,664
                                )
                                
                                $
                                (5,617
                                )








See
notes to financial statements








5







ROHAT
RESOURCES, INC.


(An
Exploration Stage Company)


Statements
of Cash Flow


(Unaudited)





For
      the PeriodAugust
      25, 2006Six
      Monthsended
                                  
                                  
                                  Six
      Monthsended
                                  
                                  
                                  (Inception)
      throughApril
      30, 2009
                                  
                                  
                                  April
      30, 2008
                                  
                                  
                                  April
      30, 2009Cash
      Flows  from Operating ActivitiesNet
      loss
                                  
                                  $
                                  (31,397
                                  )
                                  
                                  $
                                  (21,698
                                  )
                                  
                                  $
                                  (90,664
                                  )Adjustments
      to reconcile net loss to net cashused
      in operating activitiesGain
      on forgiveness of debt
                                  
                                  
                                  15,938
                                  
                                  
                                  
                                  -
                                  
                                  
                                  
                                  -Changes
      in operating assets and liabilitiesAccounts
      payable and accrued liabilities
                                  
                                  
                                  (20,729
                                  )
                                  
                                  
                                  20,775
                                  
                                  
                                  
                                  5,685Due
      to related party
                                  
                                  
                                  (9,809
                                  )
                                  
                                  
                                  (799
                                  )
                                  
                                  
                                  -Net
      cash used in operating activities
                                  
                                  
                                  45,997
                                  
                                  
                                  
                                  (1,722
                                  )
                                  
                                  
                                  (84,979
                                  )-
                                  
                                  
                                  
                                  -
                                  
                                  
                                  
                                  -Cash
      Flows 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 equivalents
                                  
                                  
                                  -
                                  
                                  
                                  
                                  (1,722
                                  )
                                  
                                  
                                  68Cash
      and cash equivalents at beginning of period
                                  
                                  
                                  -
                                  
                                  
                                  
                                  1,984
                                  
                                  
                                  
                                  -Cash
      and cash equivalents at end of period
                                  
                                  $
                                  -
                                  
                                  
                                  $
                                  262
                                  
                                  
                                  $
                                  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
$90,664 as of April 30, 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.





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.





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.






7







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 April
30, 2009 a full deferred tax asset valuation allowance has been provided and no
deferred tax asset has been recorded.





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 April 30,
2009.  The Company did not record any compensation expense for the
period ended April 30, 2009 because there were no stock options outstanding
prior to, or at April 30, 2009.





Recent Accounting
Pronouncements





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.






8






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.





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.








9







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 April
30, 2009, there were no shares of preferred stock, stock options or warrants
issued.




4. Mineral Interests





On
September 8, 2006, our 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
April 30, 2009, the Company had a net operating loss carry forwards of
approximately $90,664 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 $90,664 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 April 30, 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.








10







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.








11






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.







12





FINANCIAL
STATUS AND LIQUIDITY




During
the three and six months ended April 30, 2009, our Company incurred the
following expenses:




Expenditures
                              
                              Purpose
                              
                              Amount—3
      months ended April 30, 2009
                              
                              Amount—6
      months ended April 30, 2009Professional
      Fees
                              
                              Legal
      and accounting fees
                              
                              $4,000
                              
                              $28,811General
      administrative
                              
                              Stock
      transfer and SEC report preparation
                              
                              $1,685
                              
                              $2,586Total
                              
                              
                              
                              $5,685
                              
                              $31,397







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
April 30, 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.







13







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, of the effectiveness of the Company’s
disclosure controls and procedures (as defined under Rule 13a-15(e) under the
Exchange Act) as of April 30, 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, performed an evaluation as to
whether any change in our internal controls over financial
reporting occurred during the quarter ended April 30, 2009.  Based on
that evaluation, our President concluded that no change occurred in the
Company's internal controls over financial reporting during the quarter ended
April 30, 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.







14









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.











15








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.June
      19, 2009
              By:
              /s/
      Kwok-Keung
      LiuKwok-Keung
      LiuPresident (Principal
      Executive Officer and Principal Financial Officer)