| For      Quarter Ended: February 28,      2010 |  Commission      File Number 333-13993 |
|------------------------------------------------|---------------------------------------------|

| COLORADO                                      | 47-0883144                                |
|-----------------------------------------------|-------------------------------------------|
| (State      or other jurisdiction of          | (I.R.S.      Employer Identification No.) |
| incorporation      or organization)           |                                      |
|                                          |                                      |
|                                          |                                      |
| 16200 WCR 18 E, Loveland,      Colorado       | 80537                                     |
| (Address      of principal executive offices) | (Zip      code)                           |

| Large      accelerated filer | Accelerated      filer           |
|------------------------------|----------------------------------|
| Non-accelerated      filer   | Smaller      Reporting Company X |

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|                                                                                                                            |   Page    |
|---------------------------------------------------------------------------------------------------------------------------------|---------------------|
| PART      I  FINANCIAL INFORMATION                                                                               |                |
| Item      1. Financial Statements for the period ended February 28,    2010                                                     |                |
|     Balance      Sheets                                                                                     |        3       |
|     Statements      of Operations (Unaudited)                                                               |        4       |
|          Statements of Changes in Shareholders' Equity    (Deficit)                                              |        5       |
|     Statements      of Cash Flows (Unaudited)                                                               |        6       |
|     Notes      to Financial Statements                                                                      |        7       |
|                                                                                                                            |                |
|    Item      2. Management’s Discussion and Analysis of Financial Condition and Results      of Operations |        8  |
|    Item      3. Quantitative and Qualitative Disclosures About Market    Risk                                    |        9       |
|    Item      4. Controls and Procedures                                                                          |        9  |
|    Item      4T. Controls and Procedures                                                                         |                |
|                                                                                                                            |                |
| PART      II  OTHER INFORMATION                                                                                       |                |
|                                                                                                                            |                |
|   Item      1. Legal Proceedings                                                                                      | 10                  |
|   Item      1A.  Risk Factors                                                                               | 10                  |
|   Item      2. Unregistered Sales of Equity Securities and Use of    Proceeds                                         | 14                  |
|   Item      3. Defaults Upon Senior Securities                                                                        | 15                  |
|   Item      4. Submission of Matters to a Vote of Security Holders                                                    | 15                  |
|   Item      5. Other Information                                                                                      | 15                  |
|   Item      6. Exhibits                                                                                               | 15                  |
|                                                                                                                            |                |
| Signatures                                                                                                                      | 15                  |
|                                                                                                                            |                |

----

|                                                                                                         |   | February      28, |     |   | August      31, |   |
|--------------------------------------------------------------------------------------------------------------|--------|-------------------|----------|--------|-----------------|--------|
|                                                                                                         |   | 2010              |     |   | 2009            |   |
|                  Assets |   | (unaudited)       |     |   |            |   |
|                                                                                                         |   |              |     |   |            |   |
| Current      Assets:                                                                                         |   |              |     |   |            |   |
| Cash                                                                                                         |   | $                 | 451      |   |            | $      | 13,612 |   |
| Prepaid      asset                                                                                           |   |              | 172      |   |            |   | 257 |   |
|                                                                                                         |   |              |     |   |            |   |   |   |
| Total      current assets                                                                                    |   |              | 623      |   |            |   | 13,869 |   |
|                                                                                                         |   |              |     |   |            |   |   |   |
| Property      and equipment, net                                                                             |   |              | 25,414   |   |            |   | 27,983 |   |
|                                                                                                         |   |              |     |   |            |   |   |   |
| Total      assets                                                                                            |   | $                 | 26,037   |   |            | $      | 41,852 |   |
|                                                                                                         |   |              |     |   |            |   |   |   |
|                                                                                                         |   |              |     |   |            |   |   |   |
| Liabilities      and Shareholders’ Equity (Deficit)                                                    |   |              |     |   |            |
| Current      liabilities:                                                                                    |   |              |     |   |            |   |   |   |
| Accounts      payable                                                                                        |   | $                 | 2,902    |   |            | $      | — |   |
| Accrued      interest payable, related party                                                                 |   |              | 2,583    |   |            |   | 820 |   |
| Loans      payable to related party                                                                          |   |              | 62,062   |   |            |   | 54,615 |   |
|                                                                                                         |   |              |     |   |            |   |   |   |
| Total      current liabilities                                                                               |   |              | 67,547   |   |            |   | 55,435 |   |
|                                                                                                         |   |              |     |   |            |   |   |   |
| Shareholders’      equity (deficit):                                                                   |   |              |     |   |            |   |   |   |
| Common      stock, no par value; 20,000,000 shares authorized,                                               |   |              |     |   |            |   |   |   |
| 3,479,500      and 3,469,500 shares issued and outstanding, respectively                                     |   |              | 223,350  |   |            |   | 221,350 |   |
| Additional      paid-in capital                                                                              |   |              | 21,881   |   |            |   | 20,471 |   |
| Accumulated      other comprehensive gain (loss)                                                             |   |              | (804     | )      |            |   | (765 | ) |
| Accumulated      deficit                                                                                     |   |              | (500     | )      |            |   | (500 | ) |
| Deficit      accumulated during development stage                                                            |   |              | (285,437 | )      |            |   | (254,139 | ) |
| Total      shareholders' equity (deficit)                                                                    |   |              | (41,510  | )      |            |   | (13,583 | ) |
|                                                                                                         |   |              |     |   |            |   |   |   |
| Total      liabilities and shareholders' equity (deficit)                                                    |   | $                 | 26,037   |   |            | $      | 41,852 |   |

----

|                                              |   | For      the Three Months Ended |      |              | For      the Six Months Ended |   |              | March      1,2005(Inception)Through |   |
|---------------------------------------------------|--------|---------------------------------|-----------|-------------------|-------------------------------|--------|-------------------|-------------------------------------|--------|
|                                              |   | February      28,               |      | February      28, |                          |   | February      28, |                                |
|                                              |   | 2010                            |      |              | 2009                          |   |              | 2010                                |   |   | 2009 |   |   | 2010 |   |
|                                              |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |
| Revenue                                           |   | $                               | —   |              |                          | $      | —           |                                |   | $ | — |   |   | $ | — |   |   | $ | 1,750 |   |
|                                              |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Operating      expenses:                          |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Professional      fees                            |   |                            | 3,764     |              |                          |   | 5,621             |                                |   |   | 14,674 |   |   |   | 14,764 |   |   |   | 78,315 |   |
| Contributed      services, related party (Note 3) |   |                            | 500       |              |                          |   | 790               |                                |   |   | 1,410 |   |   |   | 1,530 |   |   |   | 17,391 |   |
| General      and administrative                   |   |                            | 7,069     |              |                          |   | 8,719             |                                |   |   | 13,724 |   |   |   | 20,345 |   |   |   | 180,004 |   |
|                                              |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Total      operating expenses                     |   |                            | 11,333    |              |                          |   | 15,130            |                                |   |   | 29,808 |   |   |   | 36,639 |   |   |   | 275,710 |   |
|                                              |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Loss      from operations                         |   |                            | (11,333   | )                 |                          |   | (15,130           | )                                   |   |   | (29,808 | ) |   |   | (36,639 | ) |   |   | (273,960 | ) |
|                                              |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Other      Income (Expense)                       |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Other      income                                 |   |                            | 32        |              |                          |   | —           |                                |   |   | 274 |   |   |   | — |   |   |   | 274 |   |
| Interest      expense                             |   |                            | (931      | )                 |                          |   | (765              | )                                   |   |   | (1,764 | ) |   |   | (1,487 | ) |   |   | (11,751 | ) |
|                                              |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Total      other expenses                         |   |                            | (899      | )                 |                          |   | (765              | )                                   |   |   | (1,490 | ) |   |   | (1,487 | ) |   |   | (11,477 | ) |
|                                              |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Net      loss                                     |   |                            | (12,232   | )                 |                          |   | (15,895           | )                                   |   |   | (31,298 | ) |   |   | (38,126 | ) |   |   | (285,437 | ) |
|                                              |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Other      Comprehensive Income (Loss)            |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
|                                              |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Gain      (loss) on foreign currency exchange     |   |                            | (198      | )                 |                          |   | 75                |                                |   |   | (39 | ) |   |   | (1,365 | ) |   |   | (804 | ) |
|                                              |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Total      Comprehensive Loss                     |   | $                               | (12,430   | )                 |                          | $      | (15,820           | )                                   |   | $ | (31,337 | ) |   | $ | (39,491 | ) |   | $ | (286,241 | ) |
|                                              |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Basic      and diluted loss per share             |   | $                               | (0.00     | )                 |                          | $      | (0.00             | )                                   |   | $ | (0.01 | ) |   | $ | (0.01 | ) |   |   |   |   |
|                                              |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
| Basic      and diluted weighted average           |   |                            |      |              |                          |   |              |                                |   |   |   |   |   |   |   |   |   |   |   |   |
| common      shares outstanding                    |   |                            | 3,472,278 |              |                          |   | 3,391,556         |                                |   |   | 3,470,889 |   |   |   | 3,390,271 |   |   |   |   |   |

----

|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   | Deficit     |   |
|-----------------------------------------------------------|--------|-------------------|-----------|--------|---------|--------|---------|---------------|--------|--------|-------------|--------|--------|-------------|---------|--------|-------------|--------|
|                                                      |   |              |      |   |    |   |    |          |   |   | Accumulated |   |   |        |    |   | Accumulated |   |
|                                                      |   |              |      |   |    |   |    | Additional    |   |   | Other       |   |   |        |    |   | During      |   |
|                                                      |   | Common      Stock |      |   | Paid-in |   |    | Comprehensive |   |   | Accumulated |   |   | Development |    |
|                                                      |   | Shares            |      |   | Amount  |   |    | Capital       |   |   | Loss        |   |   | Deficit     |    |   | Stage       |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |
| Balance      at March 1, 2005 (inception)                 |   |              | 100,000   |   |    | $      | 500     |          |   | $      | 100         |   |   | $           | — |   |        | $      | (500 | ) |   | $ | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Common      stock issued in exchange for a                |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Sailing      vessel at $0.034 per share                   |   |              | 1,150,000 |   |    |   | 39,000  |          |   |   | —     |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Net      loss, period ended August 31, 2005               |   |              | —   |   |    |   | — |          |   |   | —     |   |   |        | — |   |        |   | — |   |   |   | (18,677 | ) |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Balance      at August 31, 2005                           |   |              | 1,250,000 |   |    |   | 39,500  |          |   |   | 100         |   |   |        | — |   |        |   | (500 | ) |   |   | (18,677 | ) |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Common      stock issued for services                     |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| at      $0.04 per share                                   |   |              | 700,000   |   |    |   | 28,000  |          |   |   | —     |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Common      stock issued for services to a                |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| related      party at $0.04 per share                     |   |              | 700,000   |   |    |   | 28,000  |          |   |   | —     |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Common      stock issued for cash                         |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| at      $0.10 per share                                   |   |              | 500,000   |   |    |   | 50,000  |          |   |   | —     |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Contributed      capital                                  |   |              | —   |   |    |   | — |          |   |   | 1,965       |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Net      loss, year ended August 31, 2006                 |   |              | —   |   |    |   | — |          |   |   | —     |   |   |        | — |   |        |   | — |   |   |   | (70,441 | ) |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Balance      at August 31, 2006                           |   |              | 3,150,000 |   |    |   | 145,500 |          |   |   | 2,065       |   |   |        | — |   |        |   | (500 | ) |   |   | (89,118 | ) |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Contributed      capital                                  |   |              | —   |   |    |   | — |          |   |   | 925         |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Office      space contributed by an officer               |   |              | —   |   |    |   | — |          |   |   | 1,200       |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Services      contributed by an officer                   |   |              | —   |   |    |   | — |          |   |   | 7,271       |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Foreign      currency exchange gain                       |   |              | —   |   |    |   | — |          |   |   | —     |   |   |        | 417     |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Net      loss, year ended August 31, 2007                 |   |              | —   |   |    |   | — |          |   |   | —     |   |   |        | — |   |        |   | — |   |   |   | (48,954 | ) |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Balance      at August 31, 2007                           |   |              | 3,150,000 |   |    |   | 145,500 |          |   |   | 11,461      |   |   |        | 417     |   |        |   | (500 | ) |   |   | (138,072 | ) |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Common      stock issued for cash at $0.25 per share      |   |              | 239,000   |   |    |   | 59,750  |          |   |   | —     |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Contributed      capital                                  |   |              | —   |   |    |   | — |          |   |   | 669         |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Office      space contributed by an officer               |   |              | —   |   |    |   | — |          |   |   | 1,200       |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Services      contributed by an officer                   |   |              | —   |   |    |   | — |          |   |   | 2,674       |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Foreign      currency exchange gain                       |   |              | —   |   |    |   | — |          |   |   | —     |   |   |        | 32      |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Net      loss, year ended August 31, 2008                 |   |              | —   |   |    |   | — |          |   |   | —     |   |   |        | — |   |        |   | — |   |   |   | (57,173 | ) |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Balance      at August 31, 2008                           |   |              | 3,389,000 |   |    |   | 205,250 |          |   |   | 16,004      |   |   |        | 449     |   |        |   | (500 | ) |   |   | (195,245 | ) |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Contributed      capital                                  |   |              | —   |   |    |   | — |          |   |   | 1,757       |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Office      space contributed by                          |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
|    an      officer                         |   |              | —   |   |    |   | — |          |   |   | 1,200       |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Services      contributed by an officer                   |   |              | —   |   |    |   | — |          |   |   | 1,510       |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Foreign      currency exchange loss                       |   |              | —   |   |    |   | — |          |   |   | —     |   |   |        | (1,214  | )      |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Common      stock issued for cash                         |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| at      $0.20 per share                                   |   |              | 80,500    |   |    |   | 16,100  |          |   |   | —     |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Net      loss, year ended August 31, 2009                 |   |              | —   |   |    |   | — |          |   |   | —     |   |   |        | — |   |        |   |   |   |   |   | (58,894 | ) |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Balance      at August 31, 2009                           |   |              | 3,469,500 |   |    |   | 221,350 |          |   |   | 20,471      |   |   |        | (765    | )      |        |   | (500 | ) |   |   | (254,139 | ) |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Office      space contributed by                          |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
|    an      officer (unaudited)             |   |              | —   |   |    |   | — |          |   |   | 600         |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Services      contributed by an officer (unaudited)       |   |              | —   |   |    |   | — |          |   |   | 810         |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Common      stock issued for cash                         |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| at      $0.20 per share (unaudited)                       |   |              | 10,000    |   |    |   | 2,000   |          |   |   | —     |   |   |        | — |   |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Foreign      currency exchange loss (unaudited)           |   |              | —   |   |    |   | — |          |   |   | —     |   |   |        | (39     | )      |        |   | — |   |   |   | — |   |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Net      loss, period ended February 28, 2010 (unaudited) |   |              | —   |   |    |   | — |          |   |   | —     |   |   |        | — |   |        |   |   |   |   |   | (31,298 | ) |
|                                                      |   |              |      |   |    |   |    |          |   |   |        |   |   |        |    |   |        |   |   |   |   |   |   |   |
| Balance      at February 28, 2010                         |   |              | 3,479,500 |   |    | $      | 223,350 |          |   | $      | 21,881      |   |   | $           | (804    | )      |        | $      | (500 | ) |   | $ | (285,437 | ) |

----

|                                                   |   |                          |    |   |              |   |    | March      1, |   |
|--------------------------------------------------------|--------|-------------------------------|---------|--------|-------------------|--------|---------|---------------|--------|
|                                                   |   |                          |    |   |              |   |    | 2005          |   |
|                                                   |   |                          |    |   |              |   |    | (Inception)   |   |
|                                                   |   | For      the Six Months Ended |    |   | Through           |   |
|                                                   |   | February      28,             |    |   | February      28, |   |
|                                                   |   | 2010                          |    |   | 2009              |   |    | 2010          |   |
| Cash      flows from operating activities:             |   |                          |    |   |              |   |    |          |   |
| Net      loss                                          |   | $                             | (31,298 | )      |              | $      | (38,126 | )             |   | $ | (285,437 | ) |
| Adjustments      to reconcile net loss to net cash     |   |                          |    |   |              |   |    |          |   |   |   |   |
| used      by operating activities:                     |   |                          |    |   |              |   |    |          |   |   |   |   |
| Depreciation      expense                              |   |                          | 4,168   |   |              |   | 4,141   |          |   |   | 35,480 |   |
| Contributed      capital to fund expenses              |   |                          | 1,410   |   |              |   | 1,596   |          |   |   | 21,781 |   |
| Common      stock issued for services                  |   |                          | — |   |              |   | — |          |   |   | 56,000 |   |
| Changes      in operating assets and liabilities:      |   |                          |    |   |              |   |    |          |   |   |   |   |
| (Increase)      decrease in prepaid services           |   |                          | 85      |   |              |   | (93     | )             |   |   | (172 | ) |
| Increase      (decrease) in accounts payable           |   |                          |    |   |              |   |    |          |   |   |   |   |
| and      accrued liabilities                           |   |                          | 4,627   |   |              |   | 123     |          |   |   | 11,596 |   |
| Net      cash used in                                  |   |                          |    |   |              |   |    |          |   |   |   |   |
| operating      activities                              |   |                          | (21,008 | )      |              |   | (32,359 | )             |   |   | (160,752 | ) |
|                                                   |   |                          |    |   |              |   |    |          |   |   |   |   |
| Cash      flows from investing activities:             |   |                          |    |   |              |   |    |          |   |   |   |   |
| Cash      paid for fixed assets                        |   |                          | (1,600  | )      |              |   | — |          |   |   | (21,894 | ) |
| Net      cash used in                                  |   |                          |    |   |              |   |    |          |   |   |   |   |
| investing      activities                              |   |                          | (1,600  | )      |              |   | — |          |   |   | (21,894 | ) |
|                                                   |   |                          |    |   |              |   |    |          |   |   |   |   |
| Cash      flows from financing activities:             |   |                          |    |   |              |   |    |          |   |   |   |   |
| Common      stock issued for cash                      |   |                          | 2,000   |   |              |   | 2,000   |          |   |   | 127,850 |   |
| Proceeds      from related party loans                 |   |                          | 7,447   |   |              |   | 2,884   |          |   |   | 55,147 |   |
| Net      cash provided by                              |   |                          |    |   |              |   |    |          |   |   |   |   |
| financing      activities                              |   |                          | 9,447   |   |              |   | 4,884   |          |   |   | 182,997 |   |
|                                                   |   |                          |    |   |              |   |    |          |   |   |   |   |
| Net      change in cash                                |   |                          | (13,161 | )      |              |   | (27,475 | )             |   |   | 351 |   |
|                                                   |   |                          |    |   |              |   |    |          |   |   |   |   |
| Cash,      beginning of period                         |   |                          | 13,612  |   |              |   | 37,643  |          |   |   | 100 |   |
|                                                   |   |                          |    |   |              |   |    |          |   |   |   |   |
| Cash,      end of period                               |   | $                             | 451     |   |              | $      | 10,168  |          |   | $ | 451 |   |
|                                                   |   |                          |    |   |              |   |    |          |   |   |   |   |
| Supplemental      disclosure of cash flow information: |   |                          |    |   |              |   |    |          |   |   |   |   |
| Cash      paid during the period for:                  |   |                          |    |   |              |   |    |          |   |   |   |   |
| Income      taxes                                      |   | $                             | — |   |              | $      | — |          |   | $ | — |   |
| Interest                                               |   | $                             | — |   |              | $      | — |          |   | $ | — |   |
|                                                   |   |                          |    |   |              |   |    |          |   |   |   |   |
|                                                   |   |                          |    |   |              |   |    |          |   |   |   |   |
| NON      CASH FINANCING ACTIVITIES:                    |   |                          |    |   |              |   |    |          |   |   |   |   |
| Common      stock issued for services                  |   | $                             | — |   |              | $      | — |          |   | $ | 56,000 |   |
|                                                   |   |                          |    |   |              |   |    |          |   |   |   |   |

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|   | 31.1: | Certification      of Principal Executive and FinancialOfficer |
|--------|-------|----------------------------------------------------------------|

|   | 32.1: | Section      1350 Certification |
|--------|-------|---------------------------------|

|   | (b) | Reports      on Form 8-K: |
|--------|-----|---------------------------|

|                                                                                                                                                                                                                                                                                                                    | ROSEWIND      CORPORATION |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------|
|                                                                                                                                                                                                                                                                                                                    | (Registrant)              |
|                                                                                                                                                                                                                                                                                                                    |                      |   |
|                                                                                                                                                                                                                                                                                                                    |                      |   |
| DATE:    April      13,      2010                                            | BY:                  | James      B. Wiegand |
|                                                                                                                                                                                                                                                                                                                    |                      | James      B. Wiegand |
|                                                                                                                                                                                                                                                                                                                    |                      | President |

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