UNITED
STATES


SECURITIES
AND EXCHANGE COMMISSION


Washington,
D.C. 20549





FORM
10-Q




(Mark
      One)[X]
                QUARTERLY
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934For
      the quarterly period ended: March 31,
      2009Or[   ]
                TRANSITION
      REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
      1934For
      the transition period from ____________ to
_____________Commission
      File Number: 333-140276WHITE
      DENTAL SUPPLY, INC.(Exact
      name of registrant as specified in its charter)Nevada
                20-4622782(State
      or other jurisdiction of incorporation or organization)
                (I.R.S.
      Employer Identification No.)11677 N. 91STPlace, Scottsdale, AZ
                85260(Address
      of principal executive offices)
                (Zip
      Code)(480) 330-1922(Registrant's
      telephone number, including area code)(Former
      name, former address and former fiscal year, if changed since last
      report)


Indicate
by check mark whether the issuer (1) has filed all reports required to be filed
by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the past 12
months (or for such shorter period that the registrant was required to file such
reports), and (2) has been subject to such filing requirements for the past 90
days.


Yes
[X]   No [   ]





Indicate
by check mark whether the Registrant is a large accelerated filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting
company.  See the definitions of “large accelerated filer,”
“accelerated filer” and “smaller reporting company” in Rule 12b-2 of the
Exchange Act.:





Large
      accelerated filer  [   ]
              Accelerated
      filer                   [   ]Non-accelerated
      filer    [   ]  (Do not check
      if a smaller reporting company)
              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 [   ]








Indicate
the number of shares outstanding of each of the issuer's classes of common
stock, as of the latest practicable date:





Common
      Stock, $0.001 par value
              99,450,000
      shares(Class)
              (Outstanding
      as at May 14, 2009)









WHITE
DENTAL SUPPLY, INC.








Table
of Contents








PagePART I – FINANCIAL INFORMATION
              3Unaudited Financial Statements
              3Condensed Balance Sheets
              4Condensed Statements of Operations
              5Condensed Statements of Cash Flows
              6Notes to Condensed Financial Statements
              7Management's Discussion and Analysis of Financial Condition
      and Results of Operation
              9Controls and Procedures
              10PART II – OTHER INFORMATION
              13Unregistered Sales of Equity Securities
              13Exhibits and Reports on Form 8-K
              13SIGNATURES
              14
































2


PART I – FINANCIAL INFORMATION





Unaudited Financial Statements





The
accompanying unaudited financial statements have been prepared in accordance
with generally accepted accounting principles for interim financial reporting
and pursuant to the rules and regulations of the Securities and Exchange
Commission ("Commission").  While these statements reflect all normal
recurring adjustments which are, in the opinion of management, necessary for
fair presentation of the results of the interim period, they do not include all
of the information and footnotes required by generally accepted accounting
principles for complete financial statements.  For further information,
refer to the financial statements and footnotes thereto, which are included in
the Company's annual report on Form 10-K, previously filed with the Commission
on March 30, 2009.


















































3


White
Dental Supply, Inc.


(a
Development Stage Company)


Condensed Balance Sheets








March
      31,
                    
                    
                    December
      31,2009
                    
                    
                    2008AssetsCurrent
      assets:Cash
                    
                    $
                    692
                    
                    
                    $
                    976Inventory
                    
                    
                    -
                    
                    
                    
                    -Prepaid
      expenses and current deposits
                    
                    
                    30
                    
                    
                    
                    30Total
      current assets
                    
                    
                    722
                    
                    
                    
                    1,006Total
      Assets
                    
                    $
                    722
                    
                    
                    $
                    1,006Liabilities
      and Stockholders’ (Deficit)Current
      liabilities:Accounts
      payable
                    
                    $
                    883
                    
                    
                    $
                    -Note
      payable
                    
                    
                    5,000
                    
                    
                    
                    1,500Total
      current liabilities
                    
                    
                    5,883
                    
                    
                    
                    1,500Stockholders’
      equityPreferred
      stock, $0.001 par value, 100,000,000 sharesauthorized,
      no shares issued and outstanding
                    
                    
                    -
                    
                    
                    
                    -Common
      stock, $0.001 par value, 100,000,000 sharesauthorized,
      99,450,000 shares issued and outstanding
                    
                    
                    99,450
                    
                    
                    
                    99,450Additional
      paid-in capital
                    
                    
                    (39,450
                    )
                    
                    
                    (39,450
                    )(Deficit)
      accumulated during development stage
                    
                    
                    (65,161
                    )
                    
                    
                    (60,494
                    )(5,161
                    )
                    
                    
                    (494
                    )Total
      Liabilities and Stockholders’ (Deficit)
                    
                    $
                    722
                    
                    
                    $
                    1,006











The
accompanying notes are an integral part of these financial
statements.








4


White
Dental Supply, Inc.


(a
Development Stage Company)


Condensed Statements of Operations








March
      29, 2006March
      31,
                  
                  
                  (Inception)
      to2009
                  
                  
                  2008
                  
                  
                  March
      31, 2009Revenue
                  
                  $
                  -
                  
                  
                  $
                  -
                  
                  
                  $
                  1,674Cost
      of goods sold
                  
                  
                  -
                  
                  
                  
                  -
                  
                  
                  
                  1,386Gross
      profit
                  
                  
                  -
                  
                  
                  
                  -
                  
                  
                  
                  288Expenses:Executive
      compensation
                  
                  
                  -
                  
                  
                  
                  -
                  
                  
                  
                  10,000General
      and administrative expenses
                  
                  
                  4,617
                  
                  
                  
                  6,765
                  
                  
                  
                  54,821Total
      expenses
                  
                  
                  4,617
                  
                  
                  
                  6,765
                  
                  
                  
                  64,821Operating
      loss
                  
                  
                  (4,617
                  )
                  
                  
                  (6,765
                  )
                  
                  
                  (64,533
                  )Other
      expenses:Impairment
      of inventory
                  
                  
                  -
                  
                  
                  
                  -
                  
                  
                  
                  (488
                  )Total
      other expenses
                  
                  
                  -
                  
                  
                  
                  -
                  
                  
                  
                  (488
                  )Provision
      for income taxes
                  
                  
                  (50
                  )
                  
                  
                  (45
                  )
                  
                  
                  (140
                  )Net
      (loss)
                  
                  $
                  (4,667
                  )
                  
                  $
                  (6,810
                  )
                  
                  $
                  (65,161
                  )Weighted
      average number ofcommon
      shares outstanding – basic and fully diluted
                  
                  
                  99,450,000
                  
                  
                  
                  99,450,000Net
      (loss) per share – basic and fully diluted
                  
                  $
                  (0.00
                  )
                  
                  $
                  (0.00
                  )











The
accompanying notes are an integral part of these financial
statements.








5


White
Dental Supply, Inc.


(a
Development Stage Company)


Condensed Statements of Cash Flows








For
      the three months ended
                    
                    
                    March
      29, 2006March
      31,
                    
                    
                    (Inception)
      to2009
                    
                    
                    2008
                    
                    
                    March
      31, 2009Cash
      flows from operating activitiesNet
      (loss)
                    
                    $
                    (4,667
                    )
                    
                    $
                    (6,810
                    )
                    
                    $
                    (65,161
                    )Adjustments
      to reconcile net (loss) tonet
      cash (used) by operating activities:Shares
      issued for services – related party
                    
                    
                    -
                    
                    
                    
                    -
                    
                    
                    
                    10,000Changes
      in operating assets and liabilities:(Increase)
      decrease in inventory
                    
                    
                    -
                    
                    
                    
                    -
                    
                    
                    
                    -(Increase)
      in prepaid expenses and current deposits
                    
                    
                    -
                    
                    
                    
                    -
                    
                    
                    
                    (30
                    )Increase
      in accounts payable
                    
                    
                    883
                    
                    
                    
                    954
                    
                    
                    
                    883Increase
      in note payable
                    
                    
                    3,500
                    
                    
                    
                    -
                    
                    
                    
                    5,000Net
      cash (used) by operating activities
                    
                    
                    (284
                    )
                    
                    
                    (5,856
                    )
                    
                    
                    (49,308
                    )Cash
      flows from financing activitiesDonated
      capital
                    
                    
                    -
                    
                    
                    
                    -
                    
                    
                    
                    5,000Issuances
      of common stock
                    
                    
                    -
                    
                    
                    
                    -
                    
                    
                    
                    45,000Net
      cash provided by financing activities
                    
                    
                    -
                    
                    
                    
                    -
                    
                    
                    
                    50,000Net
      increase (decrease) in cash
                    
                    
                    (284
                    )
                    
                    
                    (5,856
                    )
                    
                    
                    692Cash
      – beginning
                    
                    
                    976
                    
                    
                    
                    27,284
                    
                    
                    
                    -Cash
      – ending
                    
                    $
                    692
                    
                    
                    $
                    21,428
                    
                    
                    $
                    692Supplemental
      disclosures:Interest
      paid
                    
                    $
                    -
                    
                    
                    $
                    -
                    
                    
                    $
                    -Income
      taxes paid
                    
                    $
                    50
                    
                    
                    $
                    45
                    
                    
                    $
                    140Non-cash
      transactions:Shares
      issued for services – related party
                    
                    $
                    -
                    
                    
                    $
                    -
                    
                    
                    $
                    10,000Number
      of shares issued for services
                    
                    
                    -
                    
                    
                    
                    -
                    
                    
                    
                    10,000,000











The
accompanying notes are an integral part of these financial
statements.





6


White
Dental Supply, Inc.


(a
Development Stage Company)


Notes to Condensed Financial Statements





Note
1 – Basis of presentation





The
interim financial statements included herein, presented in accordance with
United States generally accepted accounting principles and stated in US dollars,
have been prepared by the Company, without audit, pursuant to the rules and
regulations of the Securities and Exchange Commission (SEC).  Certain
information and footnote disclosures normally included in financial statements
prepared in accordance with generally accepted accounting principles have been
condensed or omitted pursuant to such rules and regulations, although the
Company believes that the disclosures are adequate to make the information
presented not misleading.





These
statements reflect all adjustments, consisting of normal recurring adjustments,
which, in the opinion of management, are necessary for fair presentation of the
information contained therein.  It is suggested that these
consolidated interim financial statements be read in conjunction with the
financial statements of the Company for the year ended December 31, 2008 and
notes thereto included in the Company's annual report on Form
10-K.  The Company follows the same accounting policies in the
preparation of interim reports.





Results
of operations for the interim periods are not indicative of annual
results.





Note
2 – History and organization of the company





The
Company was organized March 29, 2006 (Date of Inception) under the laws of the
State of Nevada, as White Dental Supply, Inc.  The Company is
authorized to issue 100,000,000 shares of its $0.001 par value common stock and
100,000,000 shares of its $0001 par value preferred stock.





The
business of the Company is to sell dental supplies through direct marketing and
via the internet.  The Company has limited operations and in
accordance with Statement of Financial Accounting Standards No. 7 (SFAS #7),
“Accounting and Reporting by Development Stage Enterprises,” the Company is
considered a development stage company.





Note
3 - Going concern





The
accompanying financial statements have been prepared assuming the Company will
continue as a going concern.  As shown in the accompanying financial
statements, the Company has incurred a net loss of ($65,161) for the period from
March 29, 2006 (inception) to March 31, 2009, and had aggregate sales of
$1,674.  The future of the Company is dependent upon its ability to
obtain financing and upon future profitable operations from the development of
its new business opportunities.





The
financial statements do not include any adjustments relating to the
recoverability and classification of recorded assets, or the amounts of and
classification of liabilities that might be necessary in the event the Company
cannot continue in existence.





These
conditions raise substantial doubt about the Company's ability to continue as a
going concern.  These financial statements do not include any
adjustments that might arise from this uncertainty.





Note
4 – Stockholders’ equity





The
Company is authorized to issue 100,000,000 shares of its $0.001 par value common
stock and 100,000,000 shares of its $0001 par value preferred
stock.





On March
28, 2006, the Company issued 90,000,000 shares of its par value common stock as
founders’ shares to an officer and director in exchange for services rendered in
the amount of $10,000.





On April
7, 2006, the Company issued 2,250,000 shares of its par value common stock as
founders’ shares to an officer and director in exchange for cash in the amount
of $5,000.






7


White
Dental Supply, Inc.


(a
Development Stage Company)


Notes
to Condensed Financial Statements





Note
4 – Stockholders’ equity (continued)





On
September 8, 2006, the founding shareholder of the Company donated cash in the
amount of $5,000.  The entire amount is considered donated capital and
recorded as additional paid-in capital.





On May
10, 2007, the Company completed a public offering, whereby it sold 7,200,000
shares of its par value common stock for total gross cash proceeds in the amount
of $40,000.  Total offering costs related to this issuance was
$500.





On June
18, 2008, the Board of Directors authorized and declared a forward stock split
to be affected in the form of a stock dividend, whereby eight new shares of
common stock will be issued for each one existing share of common stock that is
outstanding as of June 18, 2008, resulting in a total of nine post-split shares
for each pre-split share outstanding, payable on July 17, 2008.  All
references to share and per share information in the condensed financial
statements and related notes have been adjusted to reflect the stock split on a
retroactive basis.





As of
March 31, 2009, there have been no other issuances of common stock.





Note
5 – Debt and interest expense





On
November 13, 2008, a non-affiliated third party loaned the Company
$1,500.  The note bears no interest and is due on demand.





On March
10, 2009, a non-affiliated third party loaned the Company $3,500.  The
note bears no interest and is due on demand.





Note
6 – Related party transactions





The
Company issued 10,000,000 shares of its no par value common stock as founders’
shares to an officer and director in exchange for services rendered in the
amount of $10,000.





The
Company issued 250,000 shares of its no par value common stock as founders’
shares to an officer and director in exchange for cash in the amount of
$5,000.





A
shareholder, officer and director of the Company donated cash to the Company in
the amount of $5,000.  This amount has been donated to the Company, is
not expected to be repaid and is considered additional paid-in
capital.





The
Company does not lease or rent any property.  Office services are
provided without charge by an officer and director of the
Company.  Such costs are immaterial to the financial statements and,
accordingly, have not been reflected therein.  The officers and
directors of the Company are involved in other business activities and may, in
the future, become involved in other business opportunities.  If a
specific business opportunity becomes available, such persons may face a
conflict in selecting between the Company and their other business
interests.  The Company has not formulated a policy for the resolution
of such conflicts.














8


Management's Discussion and Analysis of Financial Condition and
Results of Operation





Forward-Looking
Statements





This
Quarterly Report contains forward-looking statements about White Dental Supply,
Inc.’s business, financial condition and prospects that reflect management’s
assumptions and beliefs based on information currently available.  We can
give no assurance that the expectations indicated by such forward-looking
statements will be realized.  If any of our management’s assumptions should
prove incorrect, or if any of the risks and uncertainties underlying such
expectations should materialize, White Dental Supply’s actual results may differ
materially from those indicated by the forward-looking statements.





The key
factors that are not within our control and that may have a direct bearing on
operating results include, but are not limited to, acceptance of our services,
our ability to expand our customer base, managements’ ability to raise capital
in the future, the retention of key employees and changes in the regulation of
our industry.





There may
be other risks and circumstances that management may be unable to predict.
 When used in this Quarterly Report, words such as,  "believes,"  "expects," "intends,"
 "plans,"
 "anticipates,"
 "estimates"and
similar expressions are intended to identify forward-looking statements,
although there may be certain forward-looking statements not accompanied by such
expressions.





Management’s
Discussion





We were
originally incorporated in the State of Nevada on March 29, 2006.  We
are a development stage company that sells dental supplies via direct sales to
retail customers and industry participants, such as dental
hygienists.  During the three months ended March 31, 2009 and 2008, we
did not generate any revenues, and therefore did not incur any costs associated
with sales of products.





Since our
inception on March 29, 2006 through March 31, 2009, we generated a total of
$1,674 in sales.  Total cost of goods sold since our inception to
March 31, 2009, is $1,386, resulting in a gross profit of $288 for a historical
gross margin of approximately 17%.  We do not have any long-term
agreements to sell our dental products to any one customer.  We have
no recurring customers and have no ongoing revenue sources.  As a
result, we are unable to forecast the amount, if any, of revenues we will
generate for the foreseeable future.





For the
three months ended March 31, 2009, we incurred operating expenses in the amount
of $4,617, all of which is attributable to general and administrative expenses
related to the cost of general office expenses, such as postage, supplies and
printing.  In the year ago comparable period ended March 31, 2008, we
incurred $6,765 in operating expenses related specifically to general and
administrative expenses related to the cost of general office
expenses.  Total operating expenses since our inception to March 31,
2009 were $64,821, of which $10,000 is attributable to executive compensation
and $54,821 in general and administrative expenses.  No development
related expenses have been or will be paid to our affiliates.  We
expect to continue to incur general and administrative expenses for the
foreseeable future, although we cannot estimate the extent of these
costs.





During
the three months ended December 31, 2008, our management reviewed current
inventory on hand.  Based on our management’s estimates of customer
demand and the market for similar products, we determined it necessary to write
down the inventory to its net realizable value.  As a result, total
inventory impairment since our inception to March 31, 2009 is $488.





During
the three months ended March 31, 2009 and 2008, we recorded provisions for
income taxes of $50 and $45, respectively, related to the minimum tax payable to
the State of Arizona.  For the period from our inception to March 31,
2009, we recorded total provisions for income taxes of $140.





As a
result of our minimal revenues and incurring ongoing expenses related to the
implementation of our business plan, we have experienced net losses in all
periods since our inception on March 29, 2006.  In the three month
period ended March 31, 2009, our net loss totaled $4,667, compared to a net loss
of $6,810 in the comparable year ago period ended March 31,
2008.  Since our inception, we have accumulated net losses in the
amount of $65,161.  We anticipate incurring ongoing operating losses
and cannot predict when, if at all, we may expect these losses to plateau or
narrow.  We have not been profitable in any period from our inception
through March 31, 2009.  There is significant uncertainty projecting
future profitability due to our history of losses, lack of revenues, and due to
our reliance on the performance of third parties on which we have no direct
control.






9





Our
management believes that our cash on hand as of March 31, 2009 in the amount of
$692 is not sufficient to fund our operations over the next 12
months.  Additionally, we owe $5,000 in notes payable to a third
party.  Our total liabilities of $5,883 greatly exceed our total
assets of $722.  As such, we are in a precarious financial position
and may be unable to maintain our operations through the fiscal year ended
December 31, 2009, assuming our state of operations remain relatively stable, of
which there can be no guarantee.  Generating sales in the next 12
months is imperative for us to support our operations and to continue as a going
concern.  We believe that we will be required to generate a minimum of
approximately $35,000 in revenues over the next 12 months in order for us to
support ongoing operations.  We cannot guarantee that we will generate
such sales.  To date, we have been materially unsuccessful in
establishing our business and generating adequate brand awareness.  We
believe that to generate the minimum required amount of revenues to continue as
a going concern, we must further our efforts to establish our brand
name.





However,
we have no existing inventory as a result of the impairment to inventory
recorded as of December 31, 2008.  Additionally, we have inadequate
capital with which to purchase additional inventory for
sale.  Resultantly, we do not expect to generate any revenues unless
and until we raise additional capital by issuing capital stock or debt
instruments in exchange for cash in order to continue as a going concern in the
immediate future.  Since our incorporation, we have raised a total of
$50,000 through private sales of our common equity.  We also obtained
$5,000 in loans from a third-party, non-related entity to cover daily operating
expenditures.





We cannot
assure you that additional financing can be obtained or, if obtained, that it
will be on reasonable terms.  In the event we are unable to obtain
further funding, we will be unable to conduct further operations and,
consequently, go out of business.  Without realization of additional
capital, it would be unlikely for us to continue as a going
concern.  As a result of the foregoing, our independent auditors have
expressed substantial doubt about our ability to continue as a going concern in
the independent auditors’ report to the financial statements included in this
annual report.  If our business fails, our investors may face a
complete loss of their investment.





Our
management does not anticipate the need to hire additional full- or part- time
employees over the next 12 months, as the services provided by our current
officers and directors appear sufficient at this time.  Our officers
and directors work for us on a part-time basis, and are prepared to devote
additional time, as necessary.  We do not expect to hire any
additional employees over the next 12 months.





There are
no known trends, events or uncertainties that have had or that are reasonably
expected to have a material impact on our revenues from continuing
operations.





Our
management does not expect to incur research and development costs.





We do not
have any off-balance sheet arrangements.





We
currently do not own any significant plant or equipment that we would seek to
sell in the near future.





We have
not paid for expenses on behalf of our directors.  Additionally, we
believe that this fact shall not materially change.





We
currently do not have any material contracts and or affiliations with third
parties.





Controls and Procedures





Management’s
Report On Internal Control Over Financial Reporting





Our
management is responsible for establishing and maintaining adequate internal
control over financial reporting.  Internal control over financial
reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the
Securities Exchange Act of 1934 as a process designed by, or under the
supervision of, the company’s principal executive and principal financial
officers and effected by the company’s board of directors, management and other
personnel, to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external
purposes in accordance with accounting principles generally accepted in the
United States of America and includes those policies and procedures
that:





1.
            Pertain
      to the maintenance of records that in reasonable detail accurately and
      fairly reflect the transactions and dispositions of the assets of the
      company;






10


2.
            Provide
      reasonable assurance that transactions are recorded as necessary to permit
      preparation of financial statements in accordance with accounting
      principles generally accepted in the United States of America and that
      receipts and expenditures of the company are being made only in accordance
      with authorizations of management and directors of the company;
      and





3.
            Provide
      reasonable assurance regarding prevention or timely detection of
      unauthorized acquisition, use or disposition of the company’s assets that
      could have a material effect on the financial
  statements.





Because
of its inherent limitations, internal control over financial reporting may not
prevent or detect misstatements.  Projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.  All internal control
systems, no matter how well designed, have inherent
limitations.  Therefore, even those systems determined to be effective
can provide only reasonable assurance with respect to financial statement
preparation and presentation.  Because of the inherent limitations of
internal control, there is a risk that material misstatements may not be
prevented or detected on a timely basis by internal control over financial
reporting. However, these inherent limitations are known features of the
financial reporting process.  Therefore, it is possible to design into
the process safeguards to reduce, though not eliminate, this risk.





As of
March 31, 2009, management assessed the effectiveness of our internal control
over financial reporting based on the criteria for effective internal control
over financial reporting established in Internal Control--Integrated Framework
issued by the Committee of Sponsoring Organizations of the Treadway Commission
("COSO") and SEC guidance on conducting such assessments.  Based on
that evaluation, they concluded that, during the period covered by this report,
such internal controls and procedures were not effective to detect the
inappropriate application of US GAAP rules as more fully described
below.  This was due to deficiencies that existed in the design or
operation of our internal controls over financial reporting that adversely
affected our internal controls and that may be considered to be material
weaknesses.





The
matters involving internal controls and procedures that our management
considered to be material weaknesses under the standards of the Public Company
Accounting Oversight Board were:





1.
            Lack
      of a functioning audit committee due to a lack of a majority of
      independent members and a lack of a majority of outside directors on our
      board of directors, resulting in ineffective oversight in the
      establishment and monitoring of required internal controls and
      procedures;





2.
            Inadequate
      segregation of duties consistent with control objectives;
    and





3.
            Ineffective
      controls over period end financial disclosure and reporting
      processes.





The
aforementioned material weaknesses were identified by our Chief Executive
Officer in connection with the review of our financial statements as of March
31, 2009.





Management
believes that the material weaknesses set forth in items (2) and (3) above did
not have an effect on our financial results.  However, management
believes that the lack of a functioning audit committee and the lack of a
majority of outside directors on our board of directors results in ineffective
oversight in the establishment and monitoring of required internal controls and
procedures, which could result in a material misstatement in our financial
statements in future periods.





Management’s
Remediation Initiatives





In an
effort to remediate the identified material weaknesses and other deficiencies
and enhance our internal controls, we have initiated, or plan to initiate, the
following series of measures:





We will
create a position to segregate duties consistent with control objectives and
will increase our personnel resources and technical accounting expertise within
the accounting function when funds are available to us.  And, we plan
to appoint one or more outside directors to our board of directors who shall be
appointed to an audit committee resulting in a fully functioning audit committee
who will undertake the oversight in the establishment and monitoring of required
internal controls and procedures such as reviewing and approving estimates and
assumptions made by management when funds are available to us.






11





Management
believes that the appointment of one or more outside directors, who shall be
appointed to a fully functioning audit committee, will remedy the lack of a
functioning audit committee and a lack of a majority of outside directors on our
Board.





We
anticipate that these initiatives will be at least partially, if not fully,
implemented by September 30, 2009.  Additionally, we plan to test our
updated controls and remediate our deficiencies by September 30,
2009.





Changes
in internal controls over financial reporting





There was
no change in our internal controls over financial reporting that occurred during
the period covered by this report, which has materially affected, or is
reasonably likely to materially affect, our internal controls over financial
reporting.










































12


PART II – OTHER INFORMATION





Unregistered Sales of Equity Securities





On March
28, 2006, we issued 10,000,000 shares of our common stock to Nancy White, our
founding shareholder and an officer and our sole director.  This sale
of stock did not involve any public offering, general advertising or
solicitation.  The shares were issued in exchange for services
performed by the founding shareholder on our behalf in the amount of
$10,000.  Mrs. White received compensation in the form of common stock
for performing services related to the formation and organization of our
Company, including, but not limited to, designing and implementing a business
plan and providing administrative office space for use by the Company; thus,
these shares are considered to have been provided as founder’s
shares.  Additionally, the services are considered to have been
donated, and have resultantly been expensed and recorded as a contribution to
capital.  At the time of the issuance, Mrs. White had fair access to
and was in possession of all available material information about our company,
as his is the sole officer and director of White Dental Supply,
Inc.  The shares bear a restrictive transfer legend.  On the
basis of these facts, we claim that the issuance of stock to our founding
shareholder qualifies for the exemption from registration contained in Section
4(2) of the Securities Act of 1933.





In March
2006, we sold 250,000 shares of our common stock to Nancy White, our founding
shareholder.  The shares were issued for total cash in the amount of
$5,000.  The shares bear a restrictive transfer legend.  At
the time of the issuance, Mrs. White had fair access to and was in possession of
all available material information about our company, as she is the sole officer
and director of White Dental Supply, Inc.  The shares bear a
restrictive transfer legend.  On the basis of these facts, we claim
that the issuance of stock to our founding shareholder qualifies for the
exemption from registration contained in Section 4(2) of the Securities Act of
1933.





Exhibits and Reports on Form 8-K





Exhibit
      Number
            Name
      and/or Identification of Exhibit3
            Articles
      of Incorporation & By-Laws(a)
      Articles of Incorporation *(b)
      By-Laws *31
            Rule
      13a-14(a)/15d-14(a) Certifications(a)
      Nancy White(b)
      Michael White32
            Certification
      under Section 906 of the Sarbanes-Oxley Act (18 U.S.C. Section
      1350)*  Incorporated
      by reference herein filed as exhibits to the Company’s Registration
      Statement on Form SB-2 previously filed with the SEC on January 29, 2007,
      and subsequent amendments made
thereto.

















13


SIGNATURES





Pursuant
to the requirements of the Exchange Act of 1934, the Registrant has duly caused
this report to be signed on its behalf by the undersigned, thereunto duly
authorized.





WHITE
      DENTAL SUPPLY, INC.(Registrant)Signature
              Title
              Date/s/
      Nancy White
              President
      and
              May
      14, 2009Nancy
      White
              Chief
      Executive Officer/s/
      Michael White
              Chief
      Financial Officer
              May
      14, 2009Michael
      White/s/
      Michael White
              Chief
      Accounting Officer
              May
      14, 2009Michael
      White







































14