SECURITIES AND EXCHANGE COMMISSION
                       Washington, D.C.  20549


                              FORM 10-K
(Mark One)

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

             For the fiscal year ended December 31, 2014


[  ]        TRANSITION REPORT PURSUANT TO SECTION 13 OR
            15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
            For the transition period from          to

                    Commission file number 000-55228

                           GREYS CORPORATION
           (Exact name of registrant as specified in its charter)

                   FALL VALLEY ACQUISITION CORPORATION
          (Former Name of Registrant as Specified in its Charter)

            Delaware                           47-1376029
    (State or other jurisdiction of           (I.R.S. Employer
     incorporation or organization)          Identification No.)

                         #440-1311 Meridian Street
                         Edmonton, Alberta T6S 1G9
           (Address of principal executive offices)  (zip code)


Registrant's telephone number, including area code:   780-442-0450

Securities registered pursuant to Section 12(b) of the Act:  None

Securities registered pursuant to Section 12(g) of the Exchange Act:

             Common Stock, $.0001 par value per share
                    (Title of class)


Indicate by check mark if the registrant is a well-known seasoned issuer,
as defined in Rule 405 of the Securities Act
						[  ] Yes   [ X ] No

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   [ X ] No

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.

						[ X ] Yes   [   ] No

Indicate by check mark whether the registrant has submitted electronically
and posted on its corporate Website, if any, every Interactive Data File
required to be submitted and posted pursuant to Rule 405 of Regulation
S-T (Section 232.405 of this chapter) during the preceding 12 months
(or for such shorter period that the reistrant was required to submit
and post such files).

						[ X ] Yes   [   ] No

Indicate by check mark if disclosure of delinquent filers pursuant to
Item 405 of Regulation S-K (Section 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.
						[ X ] Yes   [  ] No


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

Large Accelerated filer  [  ]       Accelerated filer         [   ]
Non-accelerated filer    [  ]       Smaller reporting company [ X ]
  (do not check if smaller reporting company)


Indicate by check mark whether the registrant is a shell company
   (as defined in Rule 12b-2 of the Exchange Act).

						[ X ] Yes   [  ] No

State the aggregate market value of the voting and non-voting common
equity held by non-affiliates computed by reference to the price at
which the common equity was last sold, or the average bid and asked
price of such common equity, as of the last business day of the
registrant's most recently completed second fiscal quarter.

							    $ 0

Indicate the number of shares outstanding of each of the registrant's
classes of common stock as of the latest practicable date.

       Class                                   Outstanding at
                                               March 31, 2015

Common Stock, par value $0.0001                 3,250,000
Documents incorporated by reference:            Form 10 Filed June 18, 2014


                               PART I

Item 1.  Business


      Greys Corporation (formerly Fall Valley Acquisition Corporation)
("Greys" or the "Company") was incorporated on May 20, 2014 under the
laws of the State of Delaware to engage in any lawful corporate undertaking,
including, but not limited to, selected mergers and acquisitions. The
Company has been in the developmental stage since inception.

     In addition to a change in control of its management and shareholders,
the Company's operations as of the date covered by this report have been
limited to issuing shares and filing a registration statement on Form 10
pursuant to the Securities Exchange Act of 1934. The Company was formed
to provide a method for a foreign or domestic private company to become
a reporting company with a class of securities registered under the
Securities Exchange Act of 1934.

     On June 18, 2014, the Company registered its common stock on a
Form 10 registration statement filed pursuant to the Securities Exchange
Act of 1934 (the "Exchange Act") and Rule 12(g) thereof which became
automatically effective 60 days thereafter.

    The Company files with the Securities and Exchange Commission periodic
and current reports under Rule 13(a) of the Exchange Act, including
quarterly reports on Form 10-Q and annual reports Form 10-K.

     On November 17, 2014, the Company effected the following events:

	Redeemed an aggregate of 19,750,000 of the then 20,000,000 shares
of outstanding stock at a redemption price of par.

    James Cassidy and James McKillop, both directors of the Company
and the then president and vice president, respectively, resigned such
directorships and all offices of the Company.  Messrs. Cassidy
and McKillop each beneficially retain 125,000 shares of the Company's
common stock.

     Rajan ahluwalia was named as the sole director of the Company
and serves as its Chief Executive Officer, Secretary and Treasurer.

     The Company issued 3,000,000 shares of its common stock at par
representing 92% of the then total outstanding 3,250,000 shares of
common stock on November 18, 2014.

     The Company has no employees and only one director who also serves as
the Company's sole officer.

CURRENT ACTIVITIES

     The Company has entered into an agreement with Tiber Creek
Corporation of which the former president of the Company is the president
and controlling shareholder.  Tiber Creek Corporation assists companies to
become public reporting companies and for the preparation and filing of a
registration statement pursuant to the Securities Act of 1933, and the
introduction to brokers and market makers.

   The Company intends to establish paper recycling facilities across
the United States. Each anticipated facility will utilize state-of-the-art
equipment and processing technologies to recycle paper waste into reusable
products.  Management of the Company is currently an officer of Greys Paper
Recycling Industries Ltd., a Canadian-based company that operates a citywide
paper-recycling program in Edmonton, Alberta, Canada.  That company utilizes
the model intended for the United States facilities in that it captures vast
quantities of paper waste and recycles such paper waste through state-of-the-
art equipment to produce new paper products.  Those new paper products are
then sold back to the originator of the paper waste for reuse.  The recycling
facilities are anticipated to be located near large paper waste generators
which will facilitate ease of transport, collection and redistribution.

     The Company has not entered into any definitive or binding agreements
and there are no assurances that such transactions will occur, it is
actively pursuing the following avenues of development:

      No agreements have been executed and if the Company makes any
acquisitions, mergers or other business combination, it will file a Form 8-K.

     If and when the Company chooses to enter into a business combination or
enter into other significant agreements or associations, it will a Form 8-K.
The Company anticipates that it may also file a registration statement
after such business transaction is effected.

     If the Company enters into a business combination with another entity,
such transaction will normally take the form of a merger, stock-for-stock
exchange or stock-for-assets exchange.  The Company may wish to structure
the business combination to be within the definition of  a tax-free
reorganization under Section 351 or Section 368 of the Internal Revenue
Code of 1986, as amended.

     As of December 31, 2014, the Company had not generated revenues and
had no income or cash flows from operations since inception.  At December
31, 2014, the Company had sustained a net loss of $657.

     The Company's independent auditors have issued a report raising
substantial doubt about the Company's ability to continue as a going
concern.  At present, the Company has no operations and the continuation
of the Company as a going concern is dependent upon financial support from
its stockholders, its ability to obtain necessary equity financing to
continue operations and/or to successfully locate and negotiate with a
business entity for a business combination that would provide a basis
of possible operations.

     Tiber Creek Corporation paid, without expectation of repayment, all
expenses incurred by the Company until the change in control at which time
new management of the Company undertook payment of such expenses.  Because
of the absence of any on-going operations, these expenses are anticipated
to be relatively low.

      There is no assurance that the Company will ever be profitable.

Item 2.  Properties

     The Company does not own any property.  The Company currently uses the
offices of its president at no cost to the Company.

Item 3.  Legal Proceedings

     There is no litigation pending or threatened by or against the
Company.


Item 4.  Mine Safety Disclosures.

      Not applicable.

                              PART II

Item 5.  Market for Registrant's Common Equity, Related Stockholder
	 Matters and Issuer Purchases of Equity Securities

      There is currently no public market for the Company's securities.

     Once and if a business combination is effected, the Company may
wish to cause the Company's common stock to trade in one or more United
States securities markets.  The Company anticipates that it will take
the steps required for such admission to quotation following the business
combination or at some later time.

     At such time as it qualifies, the Company may choose to apply for
quotation of its securities on the OTC Bulletin Board.

     The OTC Bulletin Board is a dealer-driven quotation service.
Unlike the Nasdaq Stock Market, companies cannot directly apply to be
quoted on the OTC Bulletin Board, only market makers can initiate
quotes, and quoted companies do not have to meet any quantitative
financial requirements.  Any equity security of a reporting company not
listed on the Nasdaq Stock Market or on a national securities exchange
is eligible.

     Since inception, the Company has sold securities which
were not registered as follows:

                                                       NUMBER OF
DATE                     NAME                          SHARES

May 20, 2014        James Cassidy 	           10,000,000
		                                    (9,875,000 redeemed)
May 20, 2014        James McKillop                 10,000,000
                                                    (9,875,000 redeemed)
November 18, 2014   Rajan Ahluwalia                3,000,000


Item 6.  Selected Financial Data.

	There is no selected financial data required to be filed for
a smaller reporting company.


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

   the Company has no operations nor does it currently engage in any
business activities generating revenues.  The Company's principal
business objective is to achieve a business combination with a target
company.

     As of December 31, 2014, the Company had not generated revenues and had
no income or cash flows from operations since inception.  At December 31,
2014, the Company had sustained a net loss of $657.

    The Company's independent auditors have issued a report raising
substantial doubt about the Company's ability to continue as a going concern.
At present, the Company has no operations and the continuation of the Company
as a going concern is dependent upon financial support from its stockholders,
its ability to obtain necessary equity financing to continue operations
and/or to successfully locate and negotiate with a business entity for the
combination of that target company with the Company.

     Tiber Creek Corporation paid, without expectation of repayment, all
expenses incurred by the Company until the change in control at which time
new management of the Company undertook payment of such expenses.  Because
of the absence of any on-going operations, these expenses are anticipated
to be relatively low.

     The Company has entered into an agreement with Tiber Creek
Corporation of which the former president of the Company is the president
and controlling shareholder.  Tiber Creek Corporation assists companies to
become public reporting companies and for the preparation and filing of a
registration statement pursuant to the Securities Act of 1933, and the
introduction to brokers and market makers.


Item 8.  Financial Statements and Supplementary Data

     The financial statements for the year ended December 31, 2014
are attached hereto.


Item 9.   Changes in and Disagreements with Accountants on
          Accounting and Financial Disclosure

     There were no disagreements with the Company's accountants on
accounting or financial disclosure for the period covered by this
report.


Item 9A.   Controls and Procedures

    Pursuant to Rules adopted by the Securities and Exchange Commission.
the Company carried out an evaluation of the effectiveness of the design
and operation of its disclosure controls and procedures pursuant to
Exchange Act Rules.  This evaluation was done as of the end of the fiscal
year under the supervision and with the participation of the Company's
principal executive officer (who is also the principal financial officer).

     There have been no significant changes in internal controls or in
other factors that could significantly affect internal controls subsequent
to the date of the evaluation.  Based upon that evaluation, the principal
executive officer believes that the Company's disclosure controls and
procedures are effective in gathering, analyzing and disclosing information
needed to ensure that the information required to be disclosed by the
Company in its periodic reports is recorded, summarized and processed
timely.  The principal executive officer is directly involved in the
current day-to-day operations of the Company.

Management's Report of Internal Control over Financial Reporting

     The Company is responsible for establishing and maintaining
adequate internal control over financial reporting in accordance with
the Rule 13a-15 of the Securities Exchange Act of 1934. The Company's
officer, its president, conducted an evaluation of the effectiveness
of the Company's internal control over financial reporting as of
December 31, 2014, based on the criteria establish in Internal Control
Integrated Framework issued by the Committee of Sponsoring Organizations
of the Treaedway Commission.  Based on this evaluation, management
concluded that the Company's internal control over financial reporting
was not effective as of December 31, 2014, based on those criteria. A
control system can provide only reasonably, not absolute, assurance
that the objectives of the control system are met and no evaluation
of controls can provide absolute assurance that all control issues
have been detected.

     Anton & Chia, LLP, the independent registered public accounting
firm for the Company, has not issued an attestation report on the
effectiveness of the Company's internal control over financial
reporting.

Changes in Internal Control Over Financial Reporting

     The Company effected a change in control in the fourth quarter
of the year that changed the President of the Company but the systems
and processes of the Company's in that the Company has no employees
nor operations and only the President handles financial matters and
financial reporting so that the internal controls over financial
reporting have not been materially affected, nor are reasonably
likely to materially affect, its internal control over financial
reporting.

Item 9B.  Other Information

     Not applicable.

                             PART III

Item 10.  Directors, Executive Officers, and Corporate Governance;


     The Directors and Officers of the Company are as follows:

      Name                      Positions and Offices Held
     -----------------               -----------
     Rajan Ahluwalia		President, Secretary,
				Treasurer

Management of the Company

     The Company has no full time employees.

    In November 2014, the Company filed a Form 8-K noticing
the following events:

	James Cassidy and James McKillop, both directors of the Company
and the then president and vice president, respectively, resigned as
directors and all offices of the Company.  Messrs. Cassidy and McKillop
each beneficially retain 250,000 shares of the Company's common stock.

      Rajan Ahluwalia serves as director and Chief Executive Officer of
the Company.  Mr. Ahluwalia received a B.Sc Degree from Bombay University,
Bombay, India.  Mr. Ahluwalia has always been very interested in the
environment and recycling and established the first closed loop recycling
plant for paper in Canada.  The plant is located in the Edmonton Waste
Management Centre on seven acres leased from the City of Edmonton and
currently employs an average of 85 people.  Mr. Ahluwalia envisions the
recycling of used cotton clothing into paper.

Conflicts of Interest

     There are no binding guidelines or procedures for resolving
potential conflicts of interest. Failure by management to resolve
conflicts of interest in favor of the Company could result in
liability of management to the Company.  However, any attempt by
shareholders to enforce a liability of management to the Company
would most likely be prohibitively expensive and time consuming.

     Code of Ethics.  The Company has not at this time adopted a
Code of Ethics pursuant to rules described in Regulation S-K.  The
Company has only three shareholders, one of whom also serves as
the director and key executive officer. The Company has no operations or
business and does not receive any revenues or investment capital.  The
adoption of an Ethical Code at this time would not serve the primary
purpose of such a code to provide a manner of conduct as the development,
execution and enforcement of such a code would be by the same persons and
only persons to whom such code applied.  Furthermore, because the Company
does not have any activities, there are activities or transactions which
would be subject to this code.  At the time the Company enters into a
business combination or other corporate transaction, the current officer
and director may recommend that such a code be adopted.

     Corporate Governance.  For reasons similar to those described
above, the Company does not have a nominating nor audit committee of the
board of directors.  The Company has no activities, and receives no
revenues.  At such time that the Company enters into a business combination
and/or has additional shareholders and a larger board of directors and
commences activities, the Company will propose creating committees of its
board of directors, including both a nominating and an audit committee.
Because there are only three shareholders of the Company, there is no
established process by which shareholders to the Company can nominate
members to the Company's board of directors.  Similarly, however, at
such time as the Company has more shareholders and an expanded board
of directors, the new management of the Company may review and implement,
as necessary, procedures for shareholder nomination of members to the
Company's board of directors.

Item 11.  Executive Compensation

     The Company's sole officer and director does not receive any
compensation for services rendered to the Company, nor has any
former officer or director received any compensation in the past.
The sole officer and director is not accruing any compensation
pursuant to any agreement with the Company.

     No retirement, pension, profit sharing, stock option or
insurance programs or other similar programs have been adopted by
the Company for the benefit of its employees.

     The Company does not have a compensation committee for
the same reasons as described above.


Item 12.  Security Ownership of Certain Beneficial Owners and
          Management and Related Stockholder Matters

     The following table sets forth, as of December 31, 2014, each
person known by the Company to be the officer or director of the
Company or a beneficial owner of five percent or more of the Company's
common stock.  The Company does not have any compensation
plans and has not authorized any securities for future issuance.
Except as noted, the holder thereof has sole voting and investment
power with respect to the shares shown.


Name and Address              Amount of Beneficial     Percent of
of Beneficial Owner               Ownership          Outstanding Stock

Rajan Ahluwalia			    3,000,000		  92%

All Executive Officers and          3,000,000	          92%
Directors as a Group (1 Person)


Item 13.  Certain Relationships and Related Transactions and
	  Director Independence

   Rajan Ahluwalia  is a shareholder of the Company and also serves
as its President and sole director.

    As the organizers and developers of Fall Valley Acquisition
Corporation the predecessor name to the Company, James Cassidy and
James McKillop may be  considered promoters.  Mr. Cassidy provided
services to the Company without charge consisting of preparing and filing
the charter corporate documents and preparing its registration statement
of Form 10. Tiber Creek Corporation, a company of which Mr. Cassidy is the
sole director, officer and shareholder, paid all expenses incurred by
the Company until November 17, 2014 the date of the change in control,
without repayment.

    The Company is not currently required to maintain an independent
director as defined by Rule 4200 of the Nasdaq Capital Market nor does
it anticipate that it will be applying for listing of its securities on
an exchange in which an independent directorship is required. It is
likely  Mr. Ahluwalia would not be considered an independent director if
it were to do so.


Item 14.  Principal Accounting Fees and Services.

    The Company has no activities, no income and no expenses
except for independent audit and incorporation and Delaware state
fees.  The Company's current and former president donated their time
in preparation and filing of all state and federal required taxes and
reports.


Audit Fees

     The aggregate fees incurred for each of the last two years for
professional services rendered by the independent registered public
accounting firm for the audits of the Company's annual financial
statements and review of financial statements included in the Company's
Form 10-K and Form 10-Q reports and services normally provided in
connection with statutory and regulatory filings or engagements were
as follows:

                         December 31, 2014
	                 -----------------

Audit-Related Fees          $ 750

	The Company does not currently have an audit committee serving
and as a result its board of directors performs the duties of an audit
committee.  The board of directors will evaluate and approve in advance,
the scope and cost of the engagement of an auditor before the auditor
renders audit and non-audit services.  The Company does not rely on pre-
approval policies and procedures.



                        PART IV


Item 15.  Exhibits, Financial Statement Schedules

	There are no financial statement schedules nor exhibits filed
herewith.  The exhibits filed in earlier reports and the Company's
Form 10 are incorporated herein by reference.

<PAGE>

                 FINANCIAL STATEMENTS


Report of Independent Registered Public Accounting Firm	            1


Balance Sheet as of December 31, 2014                               2

Statement of Operations for the period from May 20, 2014
 (Inception) to December 31, 2014	                            3

Statement of Changes in Stockholders' Deficit for the Period
 from May 20, 2014 (Inception) to December 31, 2014                 4

Statement of Cash Flows for the period from May 20, 2014
 (Inception) to December 31, 2014                                   5

Notes to Financial Statements                                      6-8



ANTON & CHIA, LLP                       CERTIFIED PUBLIC ACCOUNTANTS

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of Greys Corporation


We have audited the accompanying balance sheet of Greys Corporation
(the "Company") as of December 31, 2014, and the related statement
of income, stockholders' deficit, and cash flows for the period from
May 20, 2014 (Inception) through December 31, 2014. Greys
Corporation's management is responsible for these financial statements.
Our responsibility is to express an opinion on these financial
statements based on our audits.

We conducted our audit in accordance with the standards of the Public
Company Accounting Oversight Board (United States). Those standards require
that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. The
Company is not required to have, nor were we engaged to perform, an audit
of its internal control over financial reporting. Our audit included
consideration of internal control over financial reporting as a basis for
designing audit procedures that are appropriate in the circumstances, but
not for the purpose of expressing an opinion on the effectiveness of the
company's internal control over financial reporting. Accordingly, we express
no such opinion. An audit also includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements,
assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall financial statement
presentation. We believe that our audit provides a reasonable basis
for our opinion.

In our opinion, the financial statements referred to above present fairly,
in all material respects, the financial position of Greys Corporation
as of December 31, 2014, and the results of its operations and its cash
flows for the period from May 20, 2014 (Inception) through December 31,
2014, in conformity with accounting principles generally accepted in
the United States of America.

The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern. As discussed in Note 2 to the
financial statements, the Company has had no revenues and income since
inception. These conditions, among others, raise substantial doubt about
the Company's ability to continue as a going concern. Management's plans
concerning these matters are also described in Note 2, which includes the
raising of additional equity financing or merger with another entity. The
financial statements do not include any adjustments that might result from
the outcome of this uncertainty.



/s/ Anton & Chia, LLP

Newport Beach, CA

March 31, 2015




<PAGE>
--------------------------------------------------------------------

                            GREYS CORPORATION
                               BALANCE SHEET


                       ASSETS
                                                 December 31, 2014
                                                 -----------------

  Current assets
    Cash                                         $             0
                                                 -----------------
  Total assets                                   $             0
                                                 =================

             LIABILITIES AND STOCKHOLDERS' DEFICIT

  Current liabilities
    Accrued liabilities     		         $             0
                                                 -----------------
  Total liabilities                              $             0
                                                 -----------------

  Stockholders' deficit
    Preferred stock $0.0001 par value,
     20,000,000 shares authorized;                            -
     none outstanding
    Common Stock; $0.0001 par value,                         325
     100,000,000 shares authorized;
     3,250,000 shares issued and
     outstanding

    Discount on Common Stock                                (325)

    Additional paid-in capital                               657

    Accumulated deficit                                     (657)

                                                  -----------------
         Total stockholders' deficit                           0
                                                 -----------------
         Total Liabilities and
           stockholders' deficit                 $             -
                                                 =================


 The accompanying notes are an integral part of these financial statements

                                     2

<PAGE>
--------------------------------------------------------------------

                            GREYS CORPORATION
                         STATEMENT OF OPERATIONS

                                         For the period from May 20,
                                            2014 (Inception) to
                                             December 31, 2014
                                             -----------------

    Revenue                                  $              -

    Cost of revenue                                         -
                                              -----------------
    Gross profit                                            -

    Operating expenses                                      657
                                                 -----------------
    Operating loss                                         (657)

    Loss before income taxes                               (657)
                                                 -----------------
    Income tax expense                                      -
                                                 -----------------
    Net loss                                     $         (657)
                                                 =================

    Loss per share - basic and diluted           $         (0.00)
                                                 -----------------

    Weighted average shares-basic and diluted          17,306,667
                                                 =================




 The accompanying notes are an integral part of these financial statements

                                     3

<PAGE>

--------------------------------------------------------------------

                            GREYS CORPORATION
                 STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT

<TABLE>
<CAPTION>

                                            Discount                             Total
                           Common Stock     for        Additional                Stock-
                      --------------------  Common     Paid-In     Accumulated   holders'
                      Shares       Amount   Stock      Capital     Deficit       Deficit
<S>                   <C>          <C>      <C>        <C>         <C>           <C>

Balance, May 20,
  2014 (Inception)            -    $     -   $    -     $    -     $  -          $   -

Issuance of
  common stock        23,000,000     2,300    (2,300)        -        -              0

Redemption of Common
  Stock              (19,750,000)   (1,975)     1,975        -        -              -

Additional paid-in
  capital                     -          -                  657       -              657

Net loss                      -          -          -                 (657)         (657)
                      ===========   =======    ========   =======    ======       =======
Balance,
 December 31, 2014     3,250,000    $  325    $  (325)    $ 657     $ (657)       $    0
                      ===========   =======    ========   =======   =======       =======

</TABLE>


 The accompanying notes are an integral part of these financial statements

                                    4
<PAGE>
--------------------------------------------------------------------

                            GREYS CORPORATION
                          STATEMENT OF CASH FLOWS


                                                 For the period from
                                                    May 20, 2014
                                                    (Inception) to
                                                  December 31, 2014
                                                 ------------------

OPERATING ACTIVITIES

   Net loss                                      $            (657)
                                                 ------------------

   Non-Cash adjustments to reconcile loss
      to net cash
        Expenses paid by stockholder and
          contributed as capital                               657

   Changes in Operating Assets and Liabilities
       Accrued liabilities                                       0
                                                 ------------------
       Net cash used in operating activities                     0
                                                 ------------------
   Net increase in cash                                          0

   Cash, beginning of period                                     -
                                                 ------------------
    Cash, end of period                            $             0
                                                 ==================


 The accompanying notes are an integral part of these financial statements

                                     5

<PAGE>
--------------------------------------------------------------------

                            GREYS CORPORATION
                     Notes to the Financial Statements

NOTE 1   NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NATURE OF OPERATIONS

Greys Corporation ("Greys" or "the Company") was incorporated on May 20,
2014 under the laws of the state of Delaware to engage in any lawful corporate
undertaking, including, but not limited to, selected mergers and acquisitions,
under the name Fall Valley Acquisition Corporation.   The Company changed
its name to Greys Corporation on November 7, 2014.  The Company has been
in the developmental stage since inception and its operations to date have been
limited to issuing shares to its original shareholders. The Company intends to
raise additional capital and commence operations in the year ending December
31, 2015.

No assurances can be given that the Company will be successful in raising
additional capital needed to commence operations.

BASIS OF PRESENTATION

The summary of significant accounting policies presented below is designed
to assist in understanding the Company's financial statements. Such financial
statements and accompanying notes are the representations of the Company's
management, who are responsible for their integrity and objectivity. These
accounting policies conform to accounting principles generally accepted in
the United States of America ("GAAP") in all material respects, and have
been consistently applied in preparing the accompanying financial statements.
The Company has not earned any revenue from operations since inception.

ACCOUNTING BASIS

The Company uses the accrual basis of accounting.  The Company has
adopted a December 31 fiscal year end.

USE OF ESTIMATES

The preparation of financial statements in conformity with GAAP requires
management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and
liabilities at the date of the financial statements, and the reported amounts
of revenues and expenses during the reporting periods.  Actual results could
differ from those estimates.

CASH

Cash and cash equivalents include cash on hand and on deposit at banking
institutions as well as all highly liquid short-term investments with original
maturities of 90 days or less. The Company did not have cash equivalents as
of December 31, 2014.

CONCENTRATION OF RISK

Financial instruments that potentially subject the Company to concentrations
of credit risk consist principally of cash. The Company places its cash with
high quality banking institutions. The Company did not have cash balances in
excess of the Federal Deposit Insurance Corporation limit as of December 31,
2014.

INCOME TAXES

Under ASC 740, "Income Taxes," deferred tax assets and liabilities are
recognized for the future tax consequences attributable to temporary
differences between the financial statement carrying amounts of existing
assets and liabilities and their respective tax bases. Deferred tax assets
and liabilities are measured using enacted tax rates expected to apply to
taxable income in the years in which those temporary differences are expected
to be recovered or settled. Valuation allowances are established when it is
more likely than not that some or all of the deferred tax assets will not be
realized. As of May 31, 2014, there were no deferred taxes due to the
uncertainty of the realization of net operating loss or carry forward
prior to expiration.

LOSS PER COMMON SHARE

Basic loss per common share excludes dilution and is computed by dividing
net loss by the weighted average number of common shares outstanding
during the period. Diluted loss per common share reflect the potential dilution
that could occur if securities or other contracts to issue common stock were
exercised or converted into common stock or resulted in the issuance of
common stock that then shared in the loss of the entity.  As of December 31,
2014, there are no outstanding dilutive securities.

FAIR VALUE OF FINANCIAL INSTRUMENTS

The Company follows guidance for accounting for fair value measurements of
financial assets and financial liabilities and for fair value measurements
of nonfinancial items that are recognized or disclosed at fair value in the
financial statements on a recurring basis. Additionally, the Company adopted
guidance for fair value measurement related to nonfinancial items that are
recognized and disclosed at fair value in the financial statements on a
nonrecurring basis. The guidance establishes a fair value hierarchy that
prioritizes the inputs to valuation techniques used to measure fair value.
The hierarchy gives the highest priority to unadjusted quoted prices in
active markets for identical assets or liabilities (Level 1 measurements)
and the lowest priority to measurements involving significant unobservable
inputs (Level 3 measurements). The three levels of the fair value hierarchy
are as follows:

  Level 1 inputs are quoted prices (unadjusted) in active markets for
identical assets or liabilities that the Company has the ability to access
at the measurement date.

  Level 2 inputs are inputs other than quoted prices included within Level 1
that are observable for the asset or liability, either directly or indirectly.

  Level 3 inputs are unobservable inputs for the asset or liability.

The carrying amounts of financial assets such as cash approximate their fair
values because of the short maturity of these instruments.

NOTE 2 - GOING CONCERN

The Company has not yet generated any revenue since inception to date and
has sustained operating losses during the period ended December 31, 2014.
As of December 31, 2014, the Company has an accumulated deficiate of $657.
The Company's continuation as a going concern is dependent on its ability
to generate sufficient cash flows from operations to meet its obligations
and/or obtaining additional financing from its members or other sources,
as may be required.

The accompanying financial statements have been prepared assuming that the
Company will continue as a going concern; however, the above condition
raises substantial doubt about the Company's ability to do so. The financial
statements do not include any adjustments to reflect the possible future
effects on the recoverability and classification of assets or the amounts
and classifications of liabilities that may result should the Company be
unable to continue as a going concern.

In order to maintain its current level of operations, the Company will require
additional working capital from either cash flow from operations or from the
sale of its equity.  However, the Company currently has no commitments from
any third parties for the purchase of its equity. If the Company is unable to
acquire additional working capital, it will be required to significantly reduce
its current level of operations.

NOTE 3 - RECENT ACCOUNTING PRONOUNCEMENTS

Not Adopted

In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial
Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU
No. 2013-07 is to clarify when an entity should apply the liquidation basis
of accounting and to provide principles for the measurement of assets and
liabilities under the liquidation basis of accounting, as well as any
required disclosures. The amendments in this standard are effective
prospectively for entities that determine liquidation is imminent during
annual reporting periods beginning after December 15, 2013, and interim
reporting periods therein. We are evaluating the effect, if any, adoption
of ASU No. 2013-07 will have on our financial statements.

On June 10, 2014, the FASB issued ASU 2014-10, Development Stage Entities
(Topic 915). The amendments in this update remove the definition of
a development stage entity from Topic 915, thereby removing the distinction
between development stage entities and other reporting entities from U.S.
GAAP. In addition, the amendments eliminate the requirements for
development stage entities to (1) present inception-to-date information on
the statements of income, cash flows, and shareholder's equity, (2) label
the financial statements as those of a development stage entity, (3) disclose
a description of the development stage activities in which the entity is
engaged, and (4) disclose in the first year in which the entity is no longer
a development stage entity that in prior years it had been in the development
stage. Early adoption is permitted. The Company adopted this accounting
standard for the year ended December 31, 2014.

Other recent accounting pronouncements issued by the FASB (including its
Emerging Issues Task Force) and the United States Securities and Exchange
Commission did not or are not believed by management to have a material
impact on the Company's present or future financial statements.

NOTE 4   STOCKHOLDERS' DEFICIT

On May 20, 2014, the Company issued 20,000,000 common shares to two
directors and officers at a discount of $2,000.

On November 17, 2014, the Company redeemed 19,750,000 common shares.

On November 18, 2014 the Company issued 3,000,000 common shares to a
director and officer.

The Company is authorized to issue 100,000,000 shares of common stock and
20,000,000 shares of preferred stock. As of December 31, 2014, 3,250,000
shares of common stock and no preferred stock were issued and outstanding.

NOTE 5   INCOME TAXES

For the period ended December 31, 2014, the Company has incurred net losses
and, therefore, has no tax liability. The net deferred tax asset generated
by the loss carry-forward has been fully reserved. The cumulative net
operating loss carry-forward is approximately $700 at December 31, 2014,
and will expire beginning in the year 2029.

The provision for Federal income tax consists of the following for the
periods ended December 31:

     For the period from May 20, 2014 (Inception) to December 31, 2014
Federal income tax benefit attributable to:

  Current operations                    $                   250
  Less: Valuation allowance                                (250)
Net provision for Federal income taxes                       -



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                          SIGNATURES


     Pursuant to the requirements of Section 13 or 15(d) of the
Securities Exchange Act of 1934, the registrant has duly caused
this report to be signed on its behalf by the undersigned thereunto
duly authorized.

                             GREYS CORPORATION
                             Formerly Fall Valley Acquisition COrporation


                              By:   /s/ Rajan Ahluwalia
                                        President

Dated: March 31, 2015

                              By:   /s/ Rajan Ahluwalia
                                        Chief Financial Officer

Dated: March 31, 2015



     Pursuant to the Securities Exchange Act of 1934, this report
has been signed below by the following persons on behalf of the
registrant and in the capacities and on the dates indicated.

NAME                          OFFICE              DATE

/s/ Rajan Ahluwalia           Director            March 31, 2015



<PAGE>