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**UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549**___________________**FORM 10-QSB**___________________

**ý                                QUARTERLY REPORT PURSUANTTO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

 

For the quarterly period ended March 31, 2006

 

OR

  

** ̈                                TRANSITION REPORTPURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

 

For the transition period from               to              

 

Commission file number: 01-12584

 

**SHEFFIELDPHARMACEUTICALS, INC.**(Exact Name Of RegistrantAs Specified In Its Charter)
| Delaware | 13-3808303

(State of Incorporation)

(I.R.S. Employer    Identification No.)

 
       
1220 Glenmore Drive, Apopka, FL

32712

(Address of Principal Executive Offices)

(ZIP Code)

 Registrant's Telephone Number, Including Area Code:(407) 880-2213

Indicate by checkmark whether the registrant (1) has filed all reports required to be filed by Section 13or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or forsuch shorter period that the registrant was required to file such reports), and (2) hasbeen subject to such filing requirements for the past 90 days.  Yes x No  ̈Indicate by check mark whether the Registrant is an accelerated filer (as defined in Rule12b-2 of the Exchange Act). Yes  ̈ No x 

At March 31, 2006,the Registrant had 1,792,217 shares of common stock outstanding.

Indicate by check mark whether the registrant is a shellcompany (as defined in Rule 12b-2 of the Exchange Act). Yes x No  ̈

 

**TABLE OF CONTENTS**
ItemDescriptionPage
**PART I - FINANCIAL INFORMATION**
  
ITEM 1.
            
  FINANCIAL    STATEMENTS.
    3  
ITEM 2.
            
  MANAGEMENT'S    DISCUSSION AND ANALYSIS AND PLAN OF OPERATION.
    3   ITEM 3.  CONTROLS AND PROCEDURES.4  
**PART II - OTHER    INFORMATION**
  
ITEM 1.
            
  LEGAL PROCEEDINGS.
    4  
ITEM 2.
            
  CHANGES IN SECURITIES.
    4   
ITEM 3.
            
  DEFAULT UPON    SENIOR SECURITIES.
    4   
ITEM 4.
            
  SUBMISSION OF    MATERS TO A VOTE OF SECURITY HOLDERS.
    5   
ITEM 5.
            
  OTHER INFORMATION.
    5   ITEM 6.  EXHIBITS AND REPORTS ON FORM 8-K.5
 
****
**PART I - FINANCIAL INFORMATION**

ITEM1. FINANCIAL STATEMENTS****Backto Table of Contents

The Registrant's unaudited interim financial statementsare attached hereto. UnauditedInterim Financial Statements

ITEM 2.MANAGEMENT'S DISCUSSION AND ANALYSIS AND PLAN OF OPERATIONBack to Table of Contents

Some of the statements contained in this quarterlyreport of Sheffield Pharmaceutical, Inc., a Delaware corporation (hereinafter referred to as "we", "us", "our","Company" and the "Registrant") discuss futureexpectations, contain projections of our plan of operation or financial condition or stateother forward-looking information. Forward-looking statements give our currentexpectations or forecasts of future events. You can identify these statements by the factthat they do not relate strictly to historical or current facts. They use of words such as"anticipate," "estimate," "expect," "project,""intend," "plan," "believe," and other words and terms ofsimilar meaning in connection with any discussion of future operating or financialperformance. From time to time, we also may provide forward-looking statements in othermaterials we release to the public.

General Background of the Registrant

Sheffield Pharmaceutical,Inc., a Delaware corporation, was incorporated under Canadianlaw in October 1986. In May 1992, the Registrant was domesticated to Wyoming pursuant to acontinuance procedure under Wyoming law. In January 1995, the Registrant's shareholdersapproved the proposal to reincorporate the Registrant in Delaware, which reincorporationwas effected on June 13, 1995. 

Prior to filing forbankruptcy in June 2003, the Registrant was a development stage company and, as such, hadbeen principally engaged in research, development and licensing efforts. The Companygenerated minimal operating revenue, sustained significant net operating losses, andrequired additional capital that the Company obtained through out-licensing of rights toits technology, as well as through equity and debt offerings. The Registrant providedpharmaceutical therapies by combining pulmonary drug delivery technologies with existingand emerging therapeutic agents and had developed a range of products to treat respiratoryand systemic diseases. Sheffield believed these pulmonary delivery technologies wouldallow it to capitalize on the growing drug delivery market by providing both advancedrespiratory treatments and patient-friendly alternatives for therapies that could havebeen administered only by injection or other inconvenient means.

By mid 2003, the Registrant had failed toreach profitability and was undercapitalized to implement its business plan. The Company'sinability to meet its obligations as they became due and to continue to operate itsbusiness as a going concern resulted in the Company’s decision to seek relief underChapter 7 of the Bankruptcy Code. 

On June 6, 2003, the Registrant filed a voluntaryChapter 7 bankruptcy petition under the U.S. Bankruptcy Code in the U.S. Bankruptcy CourtWestern District of New York (case no. 03-22303). As a result of the Chapter 7 bankruptcy petition, the Registrant's assets weretransferred to a United States Trustee and the Registrant terminated its businessoperations.During 2003and 2004, the Bankruptcy Trustee had disposed of substantially all of the assets of theRegistrant and its subsidiaries. On June 7, 2005, the Trustee inproceedings under Chapter 7, filed a notice of motion for the sale of the Company'scorporate entity and 70,000,000 (280,000 shares adjusted for reverse split) restrictedshares of the Registrant's unissued common stock. On July 6, 2005, the Bankruptcy Courtapproved an order authorizing a change in control and confirming that Glenin Bay Equity,LLC is a good faith purchaser pursuant to 11 USC Section 363(m). The Court order furtherprovided that the Company, subsequent to the bankruptcy proceeding, is free and clear ofall liens, claims and interests of others and that the sale was free and clear of any andall other real or personal property interests, including any interests in the formersubsidiaries of Sheffield.

Change in Control following Bankruptcy

The material terms of the transactionconfirmed by the Bankruptcy Court authorized Glenin Bay Equity, LLC. to receive 70,000,000(280,000 shares adjusted for reverse split) restricted shares of common stock and toappoint new members to the Registrant's board of directors. On July 8, 2005, Glenin BayEquity, LLC. appointed Michael F. Manion to theboard of directors of the Registrant, which board subsequently appointed Mr. Manion to bechief executive officer and chief financial officer of the Registrant (the"Management").

New BusinessObjectives of the Registrant

Asa result of the Chapter 7 bankruptcy proceeding, the Registrant has no present operations.Management determined to direct its efforts and limited resources to pursue potential newbusiness opportunities. The Registrant does not intend to limit itself to a particularindustry and has not established any particular criteria upon which it shall consider andproceed with a business opportunity.

Our common stock is subject to quotation on the NASDOTCBB under the symbol SFPH. There is currently only a limited trading market in theRegistrant's shares. There can be no assurance that there will be an active trading marketfor our common stock. In the event that an active trading market commences, there can beno assurance as to the market price of our shares of common stock, whether any tradingmarket will provide liquidity to investors, or whether any trading market will besustained.

Managementintends to devote such time as it deems necessary to carry out the Registrant's affairs.The exact length of time required for the pursuit of any new potential businessopportunities is uncertain. No assurance can be made that we will be successful in ourefforts. We cannot project the amount of time that our Management will actually devote tothe Registrant's plan of operation.

Plan of Operation

We have no present operations orrevenues and our current activities are related to seeking new business opportunities,including seeking an acquisition or merger with an operating company. If our board ofdirectors seeks to acquire another business or pursue a new business opportunity,Management would have substantial flexibility in identifying and selecting a prospectivebusiness. Registrant would not be obligated nor does Management intend to seekpre-approval from our shareholders. Under the laws of the State of Delaware, the consentof holders of a majority of the issued and outstanding shares, acting without ashareholders meeting, can approve an acquisition.

The Registrant is entirely dependent onthe judgment of Management in connection with pursuing a new business opportunity or aselection process for a target operating company. In evaluating a prospective new businessopportunity or an operating company, we would consider, among other factors, thefollowing: (i) costs associated with effecting a transaction; (ii) equity interest in andopportunity to control the prospective candidate; (iii) growth potential of the targetbusiness; (iv) experience and skill of management and availability of additionalpersonnel; (v) necessary capital requirements; (vi) the prospective candidate'scompetitive position; (vii) stage of development of the business opportunity; (viii) themarket acceptance of the business, its products or services; (ix) the availability ofaudited financial statements of the potential business opportunity; and (x) the regulatoryenvironment that may be applicable to any prospective business opportunity. 

The foregoing criteria are not intendedto be exhaustive and there may be other criteria that Management may deem relevant. Inconnection with an evaluation of a prospective or potential business opportunity,Management may be expected to conduct a due diligence review.

Liquidity and Capital Resources

We will use our limited personnel andfinancial resources in connection with seeking new business opportunities, includingseeking an acquisition or merger with an operating company. It may be expected thatentering into a new business opportunity or business combination will involve the issuanceof a substantial number of restricted shares of common stock. If such additionalrestricted shares of common stock are issued, our shareholders will experience a dilutionin their ownership interest in the Registrant. If a substantial number of restrictedshares are issued in connection with a business combination, a change in control may beexpected to occur.

Inconnection with our plan to seek new business opportunities and/or effecting a businesscombination, we may determine to seek to raise funds from the sale of restricted stock ordebt securities.We have no agreements to issue any debt or equity securities and cannotpredict whether equity or debt financing will become available at terms acceptable to us,if at all.

Thereare no limitations in our articles of incorporation on our ability to borrow funds orraise funds through the issuance of restricted common stock to effect a businesscombination. Our limited resources and lack of operating history may make it difficult todo borrow funds or raise capital. Our inability to borrow funds or raise funds through theissuance of restricted common stock required to effect or facilitate a businesscombination may have a material adverse effect on our financial condition and futureprospects, including the ability to complete a business combination. To the extent thatdebt financing ultimately proves to be available, any borrowing will subject us to variousrisks traditionally associated with indebtedness, including the risks of interest ratefluctuations and insufficiency of cash flow to pay principal and interest, including debtof an acquired business.

ITEM 3.CONTROLS AND PROCEDURES****Backto Table of Contents

*Evaluation of disclosure controls andprocedures.*As of March 31, 2006, the Company's chief executiveofficer and chief financial officer conducted an evaluation regarding the effectiveness ofthe Company's disclosure controls and procedures (as defined in Rules 13a-15(e) or15d-15(e) under the  Exchange Act. Based upon the evaluation of these controls andprocedures, our president and chief financial officer concluded that our disclosurecontrols and procedures were effective as of the date of filing this quarterly report.

*Changes in internal controls.*During the quarterly period covered by this report, no changesoccurred in our internal control over financial reporting that materially affected, or isreasonably likely to materially affect, our internal control over financial reporting.

**PART II - OTHER INFORMATION**

ITEM 1. LEGALPROCEEDINGS****Back to Table ofContents

None.

ITEM 2. CHANGESIN SECURITIESBack to Table ofContents

None.

ITEM3. DEFAULTS UPON SENIOR SECURITIES****Back to Table of Contents

None.

ITEM4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERSBack to Table of Contents

None.

ITEM5. OTHER INFORMATION****Backto Table of Contents

None.

ITEM6. EXHIBITS AND REPORTS ON FORM 8-K****Back to Table of Contents

(a) The following documents are filed as exhibits tothis report on Form 10-QSB or incorporated by reference herein. Any document incorporatedby reference is identified by a parenthetical reference to the SEC filing that includedsuch document.

Exhibit    No.Description31.1Certification of CEO and CFO    pursuant to Rule 13a-14(a) or 15d-14(a) of the Exchange Act pursuant to Section 302 of the    Sarbanes-Oxley Act of 2002.32.1Certification of CEO and CFO    pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the    Sarbanes-Oxley Act of 2002.
(b) Reports on Form 8-K during the quarter covered by this report:

The Registrant did not file a Form 8-K during the three-month periodended March 31, 2006.

SIGNATURES

Pursuant to therequirements of the Securities Exchange Act of 1934, this report has been signed below bythe following persons on behalf of the registrant and in the capacities and on the dateindicated.
* */s/    Michael F. Manion    Michael F. Manion       *CEO, CFO and Chairman**   Dated: May 11, 2006*
**Financial Statements for the Interim Periods ended March  31, 2006 and 2005**Back to Table of Contents
**Sheffield Pharmaceuticals, Inc.**Balance Sheets** ****March 31,    2006****December    31, 2005**** **(Unaudited)** **
ASSETSCurrent Assets:   Cash$0$0  Prepaid expenses00           Total current assets00     Other assets00             Total Assets$0$0  
LIABILITIES    AND STOCKHOLDERS' EQUITYCurrent Liabilities:   Accounts    payable-trade$0$0   Accrued expenses00   Expenses paid by    related parties9,3509,350            Total current liabilities9,3509,350  Stockholders' Deficiency:   Preferred Stock,    10,000,000 authorized, $0.001 par value; none issued--   Common stock,    100,000,000 authorized, $0.001 par value;        1,792,217 issued and outstanding at March 31, 2006 and December 31, 20051,7921,792   Additional paid-in    capital9,3589,358   Accumulated    deficit(20,500)(20,500)     Total    shareholders' deficiency(9,350)(9,350)  
       Total liabilities and stockholders'    deficiency$0$0     See    notes to unaudited interim financial statements.**Sheffield    Pharmaceuticals, Inc.**Statement of Operations  
**Three    Months Ended March 31,**
(Unaudited)**2006****2005**  Revenue$0$0  Costs and Expenses:   General and administrative00   Interest00Total costs and expenses00  Loss from continuing operations before    discontinued operations00  Discontinued operations:   Loss from    discontinued operations (net of taxes)00   Gain on disposal of assets used in    discontinued operations00Income from discontinued operations00  Net Income (loss)$0$0  Preferred stock dividends00Net loss available to common shareholders$0$0  Basic and diluted per shares amounts:   Continued operations$0.00$0.00   Discontinued operations$0.00$0.00Basic and diluted net loss$0.00$0.00  Weighted average shares outstanding (basic and    diluted)1,792,217395,500  See Notes to Unaudited Interim    Financial Statements.**Sheffield    Pharmaceuticals, Inc.**Statements of Cash Flows  
**Three    Months Ended March 31,**(Unaudited)** ****2006****2005**       Cash    flows used by operating activities$0$0  Cash flow from investing activities:   Purchase of    equipment00     Cash    used in investing activities00   Cash flows from financing activities:   Proceeds from    debt borrowings00   Payments on long    term debt00   Cash transferred to bankruptcy    estate00     Net    cash provided by financing activities00       Change in cash00Cash - beginning of period00Cash - end of period$0$0  See Notes to Unaudited Interim    Financial Statements.
**SHEFFIELD PHARMACEUTICALS, INC.**Notes to Unaudited InterimFinancial Statements
**1. Basis of Presentation

Sheffield Pharmaceuticals, Inc. (the "Company"), wasincorporated in 1986 and changed its domicile to Delaware on June 13, 1995. Prior tofiling for bankruptcy under chapter 7, Sheffield marketed a portfolio of products utilizedfor treatment of pulmonary and respiratory diseases.

The Financial Statements presented herein have been prepared by us inaccordance with the accounting policies described in our December 31, 2005 Annual Reporton Form 10-KSB and should be read in conjunction with the Notes to Consolidated FinancialStatements which appear in that report.

The preparation of these financial statements in conformity withaccounting principles generally accepted in the United States requires us to makeestimates and judgments that affect the reported amounts of assets, liabilities, revenuesand expenses, and related disclosure of contingent assets and liabilities. On an on goingbasis, we evaluate our estimates, including those related intangible assets, income taxes,insurance obligations and contingencies and litigation. We base our estimates onhistorical experience and on various other assumptions that are believed to be reasonableunder the circumstances, the results of which form the basis for making judgments aboutthe carrying values of assets and liabilities that are not readily apparent from otherresources. Actual results may differ from these estimates under different assumptions orconditions.

In the opinion of management, the information furnished in this Form10-QSB reflects all adjustments necessary for a fair statement of the financial positionand results of operations and cash flows as of and for the three-month periods ended March31, 2006 and 2005. All such adjustments are of a normal recurring nature. The ConsolidatedFinancial Statements have been prepared in accordance with the instructions to Form 10-QSBand therefore do not include some information and notes necessary to conform with annualreporting requirements.
**"Fresh Start" Accounting: On June 6, 2003 all assets weretransferred to the chapter 7 trustee in settlement of all outstanding corporateobligations. We adopted "fresh-start" accounting as of June 7, 2003 inaccordance with procedures specified by AICPA Statement of Position ("SOP") No.90-7, "Financial Reporting by Entities in Reorganization under the BankruptcyCode."

All results for periods subsequent to June 6, 2003 are referred to asthose of the "Successor Company". The results of operations and cash flows aspresented on the 2003 financial statements reflect the predecessor company. The results ofthe discontinued component have been reclassified from continuing operations todiscontinued operations. The reclassification reduced sales for the period ended June 30,2003 by $75,000 and related expenses by $1,245,000. The successor company had notransactions between June 6, 2003 and the end of the reporting period.

In accordance with SOP No. 90-7, the reorganized value of the Companywas allocated to the Company's assets based on procedures specified by SFAS No. 141,"Business Combinations". Each liability existing at the plan sale date, otherthan deferred taxes, was stated at the present value of the amounts to be paid atappropriate market rates. It was determined that the Company's reorganization valuecomputed immediately before June 7, 2003 was $0. We adopted "fresh-start"accounting because holders of existing voting shares immediately before filing andconfirmation of the sale received less than 50% of the voting shares of the emergingentity and its reorganization value is less than its post-petition liabilities and allowedclaims.

The accounts of the former subsidiaries were not included in thebankruptcy sale and have not been carried forward.
**2. Bankruptcy Proceedings

On June 6, 2003, the Registrant filed a voluntary Chapter 7 petitionunder the U.S. Bankruptcy Code in the U.S. Bankruptcy Court Western District of New York(case no. 03-22303). On July 6, 2005, the Bankruptcy Court approved an Order confirmingthe sale of the public shell to Glenin Bay Equity, LLC. The transaction confirmed by theBankruptcy Court authorized Glenin Bay Equity, LLC. to receive 70,000,000 shares of commonstock or 70.3% of common shares outstanding.**Resultant Change in Control: In connection with the Orderconfirming the sale of debtor's interest to Glenin Bay Equity, LLC. approved by the U.S.Bankruptcy Court Western District of New York on July 6, 2005, the Court authorized achange in control pursuant to which Michael F. Manion will become our new director. Thenew board of directors appointed Michael F. Manion as chief executive officer and chieffinancial officer on July 8, 2005. The Court order further provided that the sale was freeand clear of liens, claims and interests of others and that the sale was free and clear ofany and all other real or personal property interests, including any interests inSheffield’s subsidiaries. The issuance of 70,000,000 shares of common stock alongwith a change in our board has resulted in a change in control.
**3. Earnings/Loss Per Share

Basic earnings per share is computed by dividing income available tocommon shareholders (the numerator) by the weighted-average number of common sharesoutstanding (the denominator) for the period. Diluted earnings per share assume that anydilutive convertible securities outstanding were converted, with related preferred stockdividend requirements and outstanding common shares adjusted accordingly. It also assumesthat outstanding common shares were increased by shares issuable upon exercise of thosestock options for which market price exceeds the exercise price, less shares which couldhave been purchased by us with the related proceeds. In periods of losses, diluted lossper share is computed on the same basis as basic loss per share as the inclusion of anyother potential shares outstanding would be anti-dilutive.
**4. New Accounting Standards

On January 1, 2006, we adopted the provisions of Statement of FinancialAccounting Standards ("SFAS") 123R, "Share-Based Payment" ("SFAS123(R)"), which requires that companies measure and recognize compensation expense atan amount equal to the fair value of share-based payments granted under compensationarrangements. Prior to January 1, 2006, we accounted for our stock-based compensationplans under the recognition and measurement principles of Accounting Principles Board("APB") Opinion 25, "Accounting for Stock Issued to Employees," andrelated interpretations, and would typically recognize no compensation expense for stockoption grants if options granted had an exercise price equal to the market value of theunderlying common stock on the date of grant.

We adopted SFAS 123(R) using the "modified prospective"method, which results in no restatement of prior period amounts. Under this method, theprovisions of SFAS 123(R) apply to all awards granted or modified after the date ofadoption. In addition, compensation expense must be recognized for any unvested stockoption awards outstanding as of the date of adoption on a straight-line basis over theremaining vesting period. We calculate the fair value of options using a Black-Scholesoption pricing model. We do not currently have any outstanding options therefore no chargeis required for the three months ended March 31, 2006. SFAS 123(R) also requires thebenefits of tax deductions in excess of recognized compensation expense to be reported inthe Statement of Cash Flows as a financing cash inflow rather than an operating cashinflow. In addition, SFAS 123(R) required a modification to the Company’s calculationof the dilutive effect of stock option awards on earnings per share. For companies thatadopt SFAS 123(R) using the "modified prospective" method, disclosure of proforma information for periods prior to adoption must continue to be made.

In May 2005, the FASB issued SFAS No. 154, "Accounting Changes andError Corrections," which replaces APB Opinion No. 20 "Accounting Changes,"and FASB Statement No. 3 "Reporting Accounting Changes in Interim FinancialStatements," and changes the requirements for the accounting for and reporting of achange in accounting principle. This Statement requires retrospective application to priorperiods’ financial statements of changes in accounting principle, unless it isimpracticable to determine either the period-specific effects or the cumulative effect ofthe change. This Statement shall be effective for accounting changes and corrections oferrors made in fiscal years beginning after December 15, 2005. Early adoption is permittedfor accounting changes and corrections of errors made in fiscal years beginning after thedate this Statement is issued. We do not believe that adoption of SFAS 154 will have amaterial impact on our financial statements.

In September 2004, the EITF reached a consensusregarding Issue No. 04-1, "Accounting for Preexisting Relationships Between theParties to a Business Combination" ("EITF 04-1"). EITF 04-1 requires anacquirer in a business combination to evaluate any preexisting relationship with theacquiree to determine if the business combination in effect contains a settlement of thepreexisting relationship. A business combination between parties with a preexistingrelationship should be viewed as a multiple element transaction. EITF 04-1 is effectivefor business combinations after October 13, 2004, but requires goodwill resultingfrom prior business combinations involving parties with a preexisting relationship to betested for impairment by applying the guidance in the consensus. We will apply EITF 04-1to acquisitions subsequent to the effective date and in our future goodwill impairmenttesting.************ |
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