UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549



FORM 10-K/A

Amendment No. 1





**þ**ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934



For the fiscal year ended November 30, 2013



o  TRANSITION REPORT UNDER SECTION 13 OR 15 (d) OF THE EXCHANGE ACT



For the transition period from _________ to _________



Commission File Number: 000-52044



GALA GLOBAL INC.

(Name of Small Business Issuer in its charter)



|                                                               |                           
|-------------------------------------------------------------- | --------------------------
|Nevada                                                         | 42-1771014                
|(state or other jurisdiction of incorporation or organization) | (I.R.S. Employer I.D. No.)



2780 South Jones Blvd. #3725

Las Vegas, Nevada 89146

(Address of principal executive offices)



(775) 321-8238

Issuers telephone number



Securities registered under Section 12(b) of the Exchange Act: None



Securities registered under Section 12(g) of the Exchange Act: Common Stock, $0.001 par value



Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.  Yes oNo þ



Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.  Yes o     No þ



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 þ    Noo



Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrants knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. o****



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 and accelerated filer and smaller reporting company in Rule 12b-2 of the Exchange Act.  (Check one):



Large accelerated filer o             Accelerated filer o         Non-accelerated filer o        Smaller reporting company þ



Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act)  Yes o    No þ



Aggregate market value of the voting and non-voting stock of the registrant held by non-affiliates of the registrant as of the last business day of the registrants most recently completed second fiscal quarter:  $8,424,500



As of April 14, 2014the registrants outstanding stock consisted of 5,907,000 common shares.











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**GALA GLOBAL INC.**



Table of Contents







PART IIItem 9A.  Controls and Procedures 3PART IIIItem 15.  Exhibits and Financial Statement Schedules 4Signatures 4


























EXPLANATORY NOTE



The purpose of this amendment to GALA GLOBAL INC., Yearly Report on Form 10-K (the Form 10-K) for the period ended 11/30/2013, as filed with the Securities and Exchange Commission on 04/18/2014, is to REVISE item 9a to include managements annual report on internal control over financial reporting as of November 30, 2013.



No other changes have been made to the Form 10-K. This Amendment No. 1 to the Form 10-K does not reflect events that may have occurred subsequent to the original filing date, and does not modify or update in any way disclosures made in the original Form 10-K.





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Item 9A.  Controls and Procedures



(a) Evaluation of disclosure controls and procedures. Our Chief Executive Officer and Principal Financial Officer, after evaluating the effectiveness of our "disclosure controls and procedures" (as defined in the Securities Exchange Act of 1934 Rules 13a-15(e) and 15d-15(e)) as of the end of the period covered by this Annual Report on Form 10-K (the "Evaluation Date"), were unable to conclude that as of the Evaluation Date, our disclosure controls and procedures are effective to provide reasonable assurance that information we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms.



(b) Changes in internal control over financial reporting. There were no changes in our internal control over financial reporting during our most recent fiscal quarter that materially affected, or were reasonably likely to materially affect, our internal control over financial reporting.



Limitations on the Effectiveness of Internal Controls



Disclosure controls and procedures, no matter how well designed and implemented, can provide only reasonable assurance of achieving an entity's disclosure objectives. The likelihood of achieving such objectives is affected by limitations inherent in disclosure controls and procedures. These include the fact that human judgment in decision-making can be faulty and that breakdowns in internal control can occur because of human failures such as simple errors or mistakes or intentional circumvention of the established process.



Management's Report on Internal Control over Financial Reporting



Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in the Securities Exchange Act of 1934 Rule 13a-15(f). Our management conducted an evaluation of the effectiveness of our internal control over financial reporting based on the framework in Internal Control - Integrated Framework, issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO Framework").



A material weakness is a deficiency or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis.



Our management concluded we have a material weakness due to lack of segregation of duties. Our size has prevented us from being able to employ sufficient resources to enable us to have an adequate level of supervision and segregation of duties within our internal control system. There is mainly one person involved in processing of transactions. Therefore, it is difficult to effectively segregate accounting duties.   We have hired an additional administrative person and retained an outside professional firm to assist in the separation of duties on an ongoing basis.  The use of the outside firm has proven successful in assisting in the separation of duties.  However, additional people are not needed to do the administrative work therefore segregation of duties will continue to be an ongoing weakness.



Based on this evaluation and because of the material weaknesses, management has concluded that our internal control over financial reporting was not effective as of November 30, 2013.



This annual report does not include an attestation report of the Company's independent registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the Company's independent registered public accounting firm pursuant to rules of the SEC that permit the company to provide only management's report on internal control in this annual report.

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|Item 15. | Exhibits



1. Exhibits Incorporated by Reference or Filed with this Report.



Exhibits



|               |                                                                                                                                                                                          
|-------------- | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|Exhibit Number | Exhibit Description                                                                                                                                                                      
|31.1           | Certification of the Chief Executive Officer and Chief Financial Officer Pursuant to Rule 13a-14 or 15d-14 of the Exchange Act pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*
|32.1           | Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002*           
|EX-101.INS     | XBRL Instance Document                                                                                                                                                                   
|EX-101.SCH     | XBRL Taxonomy Extension Schema                                                                                                                                                           
|EX-101.CAL     | XBRL Taxonomy Extension Calculation Linkbase                                                                                                                                             
|EX-101.LAB     | XBRL Taxonomy Extension Label Linkbase                                                                                                                                                   
|EX-101.PRE     | XBRL Taxonomy Extension Presentation Linkbase                                                                                                                                            
|EX-101.DEF     | XBRL Taxonomy Extension Definition Linkbase                                                                                                                                              



*Included herewith



SIGNATURES



Pursuant to the requirements of Section 13 or 15(d) of the Exchange Act, the Registrant has duly caused this Report to be signed on its behalf by the undersigned thereunto duly authorized.



|                      |                                                        
|--------------------- | -------------------------------------------------------
|                      | GALA GLOBAL INC.                                       
|                      |                                                        
|                      | By: /s/Robert Walter Frei                              
|Date:  April 29, 2014 | Robert Walter Frei                                     
|                      | President, Chief Executive Officer                     
|                      | Chief Financial Officer, Director, Secretary, Treasurer
|                      |                                                        



Pursuant to the requirements of the Exchange Act this Report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.



|                      |                                                                  |               
|--------------------- | ---------------------------------------------------------------- | --------------
|Signature             | Title                                                            | Date          
|                      |                                                                  |               
|/s/Robert Walter Frei | President, Chief Executive                                       | April 29, 2014
|Robert Walter Frei    | Officer, Chief Financial Officer, Director, Secretary, Treasurer |               















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