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|U.S. Securities and Exchange Commission
Washington, D.C.  20549                                                                                                                                                                                                                                                                                                                                         
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|FORM 10-Q                                                                                                                                                                                                                                                                                                                                                                                               
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|(Mark One)                                                                                                                                                                                                                                                                                                                                                                                              
|[X]                                                                                                                                                                                                                                                                                                                                                                                                     
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|Commission file number:  000-52775                                                                                                                                                                                                                                                                                                                                                                      
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|Royal Equine Alliance Corporation(Name of small business issuer as specified in its charter)                                                                                                                                                                                                                                                                                                            
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|NevadaState of Incorporation                                                                                                                                                                                                                                                                                                                                                                            
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|35/3 Prospect Nauki, app. 19,Kyiv, Ukraine  03028Address of principal executive offices                                                                                                                                                                                                                                                                                                                 
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|(**38057) 370-42-07**Issuer's telephone number                                                                                                                                                                                                                                                                                                                                                          
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|Securities registered under Section 12(b) of the Exchange Act:None                                                                                                                                                                                                                                                                                                                                      
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|Securities registered under Section 12(g) of the Exchange Act:Common Stock, $0.0001 par value per shareTitle of Class                                                                                                                                                                                                                                                                                   
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|Indicate by check mark whether the Registrant (1) has filed all reports required 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  [X]     No  []                                          
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|Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).Yes  []     No  []
|                                                                                                                                                                                                                                                                                                                                                                                                        
|Indicate by check mark whether the Registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act. (Check one):                                                                                                                                                         
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|Large accelerated filer                                                                                                                                                                                                                                                                                                                                                                                 
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|Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  Yes  [X]     No  []                                                                                                                                                                                                                                                                   
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|Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date.                                                                                                                                                                                                                                                                           
|ClassCommon stock, $0.0001 par value                                                                                                                                                                                                                                                                                                                                                                    





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ROYAL EQUINE ALLIANCE CORPORATION
INDEX TO FORM 10-Q FILING
FOR THE THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2009



TABLE OF CONTENTS





|                              |            |                                                                                   | PageNumbers                  
|----------------------------- | ---------- | --------------------------------------------------------------------------------- | -----------------------------
|PART I -FINANCIAL INFORMATION |           
|                              |            |                                                                                   |                              
|                              | Item 1.    | Financial Statements (unaudited)                                                  |                              
|                              |            |                                                                                   | Balance Sheets               
|                              |            |                                                                                   | Statements of Operations     
|                              |            |                                                                                   | Statements of Cash Flows     
|                              |            |                                                                                   | Notes to Financial Statements
|                              |            |                                                                                   |                              
|                              | Item 2.    | Management Discussion & Analysis of Financial Condition and Results of Operations | 12                           
|                              |            |                                                                                   |                              
|                              | Item 3.    | Quantitative and Qualitative Disclosures About Market Risk                        | 16                           
|                              |            |                                                                                   |                              
|                              | Item 4.    | Controls and Procedures                                                           | 17                           
|                             
|PART II -OTHER INFORMATION    |           
|                              |            |                                                                                   |                              
|                              | Item 1.    | Legal Proceedings                                                                 | 18                           
|                              |            |                                                                                   |                              
|                              | Item 1A.   | Risk Factors                                                                      | 18                           
|                              |            |                                                                                   |                              
|                              | Item 2.    | Unregistered Sales of Equity Securities and Use of Proceeds                       | 20                           
|                              |            |                                                                                   |                              
|                              | Item 3.    | Defaults Upon Senior Securities                                                   | 20                           
|                              |            |                                                                                   |                              
|                              | Item 4.    | Submission of Matters to a Vote of Security Holders                               | 20                           
|                              |            |                                                                                   |                              
|                              | Item 5.    | Other information                                                                 | 20                           
|                              |            |                                                                                   |                              
|                              | Item 6.    | Exhibits                                                                          | 20                           
|                              |            |                                                                                   |                              
|CERTIFICATIONS                |           
|                              |            |                                                                                   |                              
|                              | Exhibit 31 | Management certification                                                          | 22                           
|                              |            |                                                                                   |                              
|                              | Exhibit 32 | Sarbanes-Oxley Act                                                                | 24                           

2



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<Table of Contents>

PART 1 - FINANCIAL INFORMATION

|ITEM 1. | FINANCIAL STATEMENTS
|------- | --------------------

ROYAL EQUINE ALLIANCE CORPORATION(A Development Stage Company)BALANCE SHEETS





|                                                                                                                                                    | September 30,
2009
(unaudited)        |   | December 31,
2008
(audited)
|--------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------- | - | ---------------------------
|                                                                                                                                                    |                                       |   |                            
|ASSETS                                                                                                                                              |                                       |   |                            
|CURRENT ASSETS                                                                                                                                      |                                       |   |                            
|                                                                                                                                                    | Cash                                  |   | $                          
|                                                                                                                                                    |                                       |   |                            
|                                                                                                                                                    | Total Current Assets                  |   |                            
|                                                                                                                                                    |                                       |   |                            
|                                                                                                                                                    |                                       |   |                            
|TOTAL ASSETS                                                                                                                                        |                                       | $ | -                          
|                                                                                                                                                    |                                       |   |                            
|                                                                                                                                                    |                                       |   |                            
|LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)                                                                                                      |                                       |   |                            
|CURRENT LIABILITIES                                                                                                                                 |                                       |   |                            
|                                                                                                                                                    | Accounts payable and accrued expenses |   | $                          
|                                                                                                                                                    | Loan payable - related Party          |   |                            
|                                                                                                                                                    |                                       |   |                            
|                                                                                                                                                    | Total Current Liabilities             |   |                            
|                                                                                                                                                    |                                       |   |                            
|                                                                                                                                                    |                                       |   |                            
|STOCKHOLDERS' EQUITY (DEFICIT)                                                                                                                      |                                       |   |                            
|Preferred stock; $0.001 par value, 5,000,000 shares authorized; 
no shares issued or outstanding                                                    |                                       |   | -                          
|Common Stock; $0.001 par value, 70,000,000 shares authorized; 4,900,000 shares issued or outstanding as of September 30, 2009 and December 31, 2008 |                                       |   | 4 900                      
|Additional Paid in Capital                                                                                                                          |                                       |   | 149 055                    
|Accumulated deficit                                                                                                                                 |                                       |   | (174 961)                  
|                                                                                                                                                    |                                       |   |                            
|                                                                                                                                                    | Total Stockholders' Equity (Deficit)  |   |                            
|                                                                                                                                                    |                                       |   |                            
|                                                                                                                                                    |                                       |   |                            
|TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)                                                                                                |                                       | $ | -                          
|                                                                                                                                                    |                                       |   |                            
|                                                                                                                                                    |                                       |   |                            
|                                                                                                                                                    |                                       |   |                            

The accompanying notes are an integral part of these statements

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<Table of Contents>

ROYAL EQUINE ALLIANCE CORPORATION(A Development Stage Company)STATEMENTS OF OPERATIONS(Unaudited)





|                                              |                              |           | For the Three Months Ended |   | For the Nine Months Ended |   | From Inception January 10, 2006 through
|--------------------------------------------- | ---------------------------- | --------- | -------------------------- | - | ------------------------- | - | ---------------------------------------
|                                              |                              |           |                            |   |                           |   |                                        
|                                              |                              |           | September 30,              |   | September 30,             |   | September 30,                          
|                                              |                              |           | 2009                       |   | 2008                      |   | 2009                                   
|                                              |                              |           |                            |   |                           |   |                                        
|REVENUES                                      | $                            | -         |                            | $ | -                         |   | $                                      
|COST OF SALES                                 |                              | -         |                            |   | -                         |   |                                        
|                                              |                              |           |                            |   |                           |   |                                        
|                                              | GROSS PROFIT                 |           | -                          |   |                           | - |                                        
|                                              |                              |           |                            |   |                           |   |                                        
|EXPENSES:                                     |                              |           |                            |   |                           |   |                                        
|                                              | General and Administrative   |           | 2 250                      |   |                           | - |                                        
|                                              |                              |           |                            |   |                           |   |                                        
|                                              | Total Expenses               |           | 2 250                      |   |                           | - |                                        
|                                              |                              |           |                            |   |                           |   |                                        
|                                              |                              |           |                            |   |                           |   |                                        
|OPERATING LOSS                                |                              | (2 250)   |                            |   | -                         |   |                                        
|                                              |                              |           |                            |   |                           |   |                                        
|OTHER INCOME (EXPENSE)                        |                              |           |                            |   |                           |   |                                        
|                                              | Other loss                   |           | -                          |   |                           | - |                                        
|                                              |                              |           |                            |   |                           |   |                                        
|                                              | Total other income (expense) |           | -                          |   |                           | - |                                        
|                                              |                              |           |                            |   |                           |   |                                        
|INCOME TAX EXPENSE                            |                              | -         |                            |   | -                         |   |                                        
|                                              |                              |           |                            |   |                           |   |                                        
|NET INCOME (LOSS)                             | $                            | (2 250)   |                            | $ | -                         |   | $                                      
|                                              |                              |           |                            |   |                           |   |                                        
|                                              |                              |           |                            |   |                           |   |                                        
|                                              |                              |           |                            |   |                           |   |                                        
|                                              |                              |           |                            |   |                           |   |                                        
|BASIC LOSS PER SHARE                          | $                            | (0.00)    |                            | $ | 0.00                      |   | $                                      
|                                              |                              |           |                            |   |                           |   |                                        
|WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING |                              | 4 900 000 |                            |   | 4 900 000                 |   |                                        
|                                              |                              |           |                            |   |                           |   |                                        
|                                              |                              |           |                            |   |                           |   |                                        
|                                              |                              |           |                            |   |                           |   |                                        

The accompanying notes are an integral part of these statements

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<Table of Contents>

ROYAL EQUINE ALLIANCE CORPORATION(A Development Stage Company)STATEMENTS OF CASH FLOWS(Unaudited)





|                                                                            |                                         | For the Nine Months Ended |         | From Inception
January 10, 2006
through September 30, 2009
|--------------------------------------------------------------------------- | --------------------------------------- | ------------------------- | ------- | ----------------------------------------------------------
|                                                                            |                                         |                           |         |                                                           
|                                                                            |                                         | September 30, 2009        |         | September 30, 2008                                        
|                                                                            |                                         |                           |         |                                                           
|CASH FLOWS FROM OPERATING ACTIVITIES:                                       |                                         |                           |         |                                                           
|                                                                            | Net income (loss)                       | $                         | (9 550) |                                                           
|Adjustments to reconcile net loss to net cash used by operating activities: |                                         |                           |         |                                                           
|Changes in operating assets and liabilities                                 |                                         |                           |         |                                                           
|                                                                            | Increase (decrease) in accounts payable |                           | (6 157) |                                                           
|                                                                            |                                         |                           |         |                                                           
|Net Cash Used by Operating Activities                                       |                                         | (15 707)                  |         |                                                           
|                                                                            |                                         |                           |         |                                                           
|                                                                            |                                         |                           |         |                                                           
|CASH FLOWS FROM INVESTING ACTIVITIES                                        |                                         | -                         |         |                                                           
|                                                                            |                                         |                           |         |                                                           
|                                                                            |                                         |                           |         |                                                           
|CASH FLOWS FROM FINANCING ACTIVITIES                                        |                                         |                           |         |                                                           
|                                                                            | Increase in due to related party        |                           | 15 707  |                                                           
|                                                                            | Common stock issued for cash            |                           | -       |                                                           
|                                                                            |                                         |                           |         |                                                           
|Net Cash Provided by Financing Activities                                   |                                         | 15 707                    |         |                                                           
|                                                                            |                                         |                           |         |                                                           
|                                                                            | NET DECREASE IN CASH                    |                           | -       |                                                           
|                                                                            |                                         |                           |         |                                                           
|                                                                            | CASH AT BEGINNING OF PERIOD             |                           | -       |                                                           
|                                                                            |                                         |                           |         |                                                           
|                                                                            |                                         |                           |         |                                                           
|                                                                            | CASH AT END OF PERIOD                   | $                         | -       |                                                           
|                                                                            |                                         |                           |         |                                                           
|                                                                            |                                         |                           |         |                                                           
|SUPPLIMENTAL DISCLOSURES OF 
CASH FLOW INFORMATION                         
|CASH PAID FOR:                                                              |                                         |                           |         |                                                           
|                                                                            | Interest                                | $                         | -       |                                                           
|                                                                            |                                         |                           |         |                                                           
|                                                                            |                                         |                           |         |                                                           
|                                                                            |                                         |                           |         |                                                           
|                                                                            | Income Taxes                            | $                         | -       |                                                           
|                                                                            |                                         |                           |         |                                                           
|                                                                            |                                         |                           |         |                                                           
|                                                                            |                                         |                           |         |                                                           

The accompanying notes are an integral part of these statements

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<Table of Contents>

ROYAL EQUINE ALLIANCE CORPORATION(A Development Stage Company)NOTES TO FINANCIAL STATEMENTS (Unaudited)September 30, 2009



NOTE 1. - GENERAL ORGANIZATION AND BUSINESS



Royal Equine Alliance Corporation ("Company") was incorporated in the State of Nevada on January 10, 2006. The Company is in its development stage and had an initial principal business objective of eventually acquiring horse properties and in the short term building an income stream from horse racing operations including race horse boarding, training and racing facilities, as well as revenue generation through the direct and indirect ownership of racing horses.



Subsequently, the management of the Company has determined that the prior business plan of the Company was not feasible under the current economic circumstances. Accordingly, they have adjusted the business plan to focus on the acquisition and development of projects with substantial gold resources. The business plan intends to measure its performance by increasing its gold resources per common share and will take a long-term approach on the ownership of gold bearing properties. Our Management team believes that over time ownership of major gold deposits in geopolitically stable environments will produce a superior rate of return.



NOTE 2. - BASIS OF PRESENTATION



Interim Financial Statements



The accompanying interim unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In our opinion, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three and nine months period ended September 30, 2009 and 2008 are not necessarily indicative of the results that may be expected for the year ending December 31, 2009. For further information, refer to the financial statements and footnotes thereto included in our Form 10-K Report for the fiscal year ended December 31, 2008.



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ROYAL EQUINE ALLIANCE CORPORATION(A Development Stage Company)NOTES TO FINANCIAL STATEMENTS (Unaudited)September 30, 2009



NOTE 3. - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES



The relevant accounting policies and procedures are listed below.



Accounting Basis



The statements were prepared following generally accepted accounting principles of the United States of America consistently applied.  The Company uses a December 31 year end.



Use of Estimates



The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.



Cash and Cash Equivalents



Cash and cash equivalents include all short-term liquid investments that are readily convertible to know amounts of cash and have original maturities of twelve months or less. As of September 30, 2009 there were no cash equivalents.



Revenue Recognition

The company recognized when products are fully delivered or services have been provided and collection is reasonably assured.



Earnings per Share



The basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares during the year. The diluted earnings (loss) per share is calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity.



Dividends



The Company has not yet adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown.



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ROYAL EQUINE ALLIANCE CORPORATION(A Development Stage Company)NOTES TO FINANCIAL STATEMENTS (Unaudited)September 30, 2009



NOTE 3. - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)



Stock Based Compensation



The Company accounts for its stock based compensation based upon provisions in SFAS No. 123, Accounting for Stock-Based Compensation.  In this statement stock based compensation is divided into two general categories, based upon who the stock receiver is, namely: employees/directors and non-employees/directors.  The employees/directors category is further divided based upon the particular stock issuance plan, namely compensatory and non-compensatory.  The employee/directors non-compensatory securities are recorded at the sales price when the stock is sold.  The compensatory stock is calculated and recorded at the securities' fair value at the time the stock is given.  SFAS 123 also provides that stock compensation paid to non-employees be recorded with a value which is based upon the fair value of the services rendered or the value of the stock given, whichever is more reliable.  The Company has selected to utilize the fair value of the stock issued as the measure of the value of services obtained.



Income Taxes



The provision for income taxes is the total of the current taxes payable and the net of the change in the deferred income taxes. Provision is made for the deferred income taxes where differences exist between the period in which transactions affect current taxable income and the period in which they enter into the determination of net income in the financial statements.



Development Stage Enterprise



The Company is a development stage enterprise, as defined in Financial Accounting Standards Board No. 7.  The Company's planned principal operations have not fully commenced.



Management plans to seek funding from its shareholders and other qualified investors to pursue its business plan.



NOTE 4. - GOING CONCERN



The Company's financial statements are prepared using generally accepted accounting principles applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. From inception date to through September 30, 2009, the Company has had $4,000 revenues and has generated losses from operations $156,981.



In order to continue as a going concern and achieve a profitable level of operations, the Company will need, among other things, additional capital resourcesand to develop a consistent source of revenues.  Management's plans include of investing in and developing all types of businesses related to the equine industry.



The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.



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<Table of Contents>

ROYAL EQUINE ALLIANCE CORPORATION(A Development Stage Company)NOTES TO FINANCIAL STATEMENTS (Unaudited)September 30, 2009



NOTE 5. - PROVISION FOR INCOME TAXES

Income taxes are provided in accordance with Statement of Financial Accounting Standards No. 109 (SFAS 109), Accounting for Income Taxes.  A deferred tax asset or liability is recorded for all temporary differences between financial and tax reporting and net operating loss carryforwards.  Deferred tax expense (benefit) results from the net change during the year of deferred tax assets and liabilities.



Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will be not realized.  Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.



No provision was made for Federal income tax.  The provision for income taxes consists of the state minimum tax imposed on corporations.



NOTE 6. - RELATED PARTY TRANSACTION



As of September 30, 2009, the Company has concluded a Personal Loan Agreement its CEO. The loan is in the amount of $21,006 and is for administrative purposes. The amount due to the related party is unsecured and non interest-bearing.



NOTE 7. - STOCKHOLDERS EQUITY TRANSACTIONS



The Company is authorized 5,000,000 preferred stock shares with a $0.001 par value. As of September 30, 2009, no shares were issued and outstanding.



The Company is authorized 70,000,000 common shares with a $0.001 par value. As of September 30, 2009, 4,900,000 shares were issued and outstanding.



On December 31, 2006, the Company issued 3,800,000 shares of common stock for $98,955 cash. The Company later issued 1,100,000 shares of common stock for $55,000 cash or $0.05 per share.



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ROYAL EQUINE ALLIANCE CORPORATION(A Development Stage Company)NOTES TO FINANCIAL STATEMENTS (Unaudited)September 30, 2009



NOTE 8. - THE EFFECT OF RECENTLY ISSUED ACCOUNTING  STANDARDS



Below is a listing of the most recent Statement of Financial Accounting Standards (SFAS) and their effect on the Company.



In May 2008, the Financial Accounting Standards Board ("FASB") issued SFAS No. 163, "Accounting for Financial Guarantee Insurance Contracts-and interpretation of FASB Statement No. 60".  SFAS No. 163 clarifies how Statement 60 applies to financial guarantee insurance contracts, including the recognition and measurement of premium revenue and claims liabilities. This statement also requires expanded disclosures about financial guarantee insurance contracts. SFAS No. 163 is effective for fiscal years beginning on or after December 15, 2008, and interim periods within those years. SFAS No. 163 has no effect on the Company's financial position, statements of operations, or cash flows at this time.



In June 2009, the Financial Accounting Standards Board issued Statement "FASB" issued Statement No. 168, "The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles" ("SFAS No. 168").  SFAS No. 168 will become the single source of authoritative nongovernmental U.S. generally accepted accounting principles ("GAAP"), superseding existing FASB, American Institute of Certified Public Accountants ("AICPA"), Emerging Issues Task Force ("EITF"), and related accounting literature.  SFAS No. 168 reorganizes the thousands of GAAP pronouncements into roughly 90 accounting topics and displays them using a consistent structure.  Also included is relevant Securities and Exchange Commission guidance organized using the same topical structure in separate sections.  SFAS No. 168 will be effective for financial statements issued for reporting periods that end after September 15, 2009.  This statement will have an impact on the Company's financial statements since all future references to authoritative accounting literature will be references in accordance with SFAS No. 168. The Company will adopt the use of the Codification for the quarter ending September 30, 2009.  The Company is currently evaluating the effect on its financial statement disclosures since all future references to authoritative accounting literature will be references in accordance with the Codification.



In May 2009, the FASB issued SFAS No. 165, "Subsequent Events".("SFAS No. 165") This Statement establishes general standards of accounting for and disclosures of events that occur after the balance sheet date but before financial statements are issued or are available to be issued.  It requires the disclosure of the date through which an entity has evaluated subsequent events and the basis for that date and is effective for interim and annual periods ending after June 15, 2009.  We are currently assessing the impact of the adoption of SFAS 165, if any, on our financial position, results of operations or cash flows.



In March 2008, the Financial Accounting Standards Board, or FASB, issued SFAS No. 161, Disclosures about Derivative Instruments and Hedging Activities-an amendment of FASB Statement No. 133.  This standard requires companies to provide enhanced disclosures about (a) how and why an entity uses derivative instruments, (b) how derivative instruments and related hedged items are accounted for under Statement 133 and its related interpretations, and (c) how derivative instruments and related hedged items affect an entity's financial position, financial performance, and cash flows. This Statement is effective for financial statements issued for fiscal years and interim periods beginning after November 15, 2008, with early application encouraged. SFAS No. 161 has no effect on the Company's financial position, statements of operations, or cash flows at this time



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ROYAL EQUINE ALLIANCE CORPORATION(A Development Stage Company)NOTES TO FINANCIAL STATEMENTS (Unaudited)September 30, 2009



NOTE 8. - THE EFFECT OF RECENTLY ISSUED ACCOUNTING  STANDARDS (continued)



In December 2007, the FASB issued SFAS No. 160, Noncontrolling Interests in Consolidated Financial Statements-an amendment of ARB No. 51.  This statement amends ARB 51 to establish accounting and reporting standards for the noncontrolling interest in a subsidiary and for the deconsolidation of a subsidiary. It clarifies that a noncontrolling interest in a subsidiary is an ownership interest in the consolidated entity that should be reported as equity in the consolidated financial statements. Before this statement was issued, limited guidance existed for reporting noncontrolling interests. As a result, considerable diversity in practice existed. So-called minority interests were reported in the consolidated statement of financial position as liabilities or in the mezzanine section between liabilities and equity. This statement improves comparability by eliminating that diversity. This statement is effective for fiscal years, and interim periods within those fiscal years, beginning on or after December 15, 2008 (that is, January 1, 2009, for entities with calendar year-ends). Earlier adoption is prohibited. The effective date of this statement is the same as that of the related Statement 141 (revised 2007). It is not believed that this will have an impact on the Company's financial position, results of operations or cash flows.

In October 2009, FASB issued updates to revenue recognition guidance. These changes provide application guidance on whether multiple deliverables exist, how the deliverables should be separated, and how the consideration should be allocated to one or more units of accounting. This update establishes a selling price hierarchy for determining the selling price of a deliverable. The selling price used for each deliverable will be based on vendor-specific objective evidence, if available, third-party evidence if vendor-specific objective evidence is not available, or estimated selling price if neither vendor-specific or third-party evidence is available. The Company will be required to apply this guidance prospectively for revenue arrangements entered into or materially modified after January 1, 2011; however, earlier application is permitted. The Company has not determined the impact that this update may have on its Consolidated Financial Statements.



In August 2009, FASB issued updates to fair value accounting for liabilities. These changes clarify existing guidance that in circumstances in which a quoted price in an active market for the identical liability is not available, an entity is required to measure fair value using either a valuation technique that uses a quoted price of either a similar liability or a quoted price of an identical or similar liability when traded as an asset, or another valuation technique that is consistent with the principles of fair value measurements, such as an income approach (e.g., present value technique). This guidance also states that both a quoted price in an active market for the identical liability and a quoted price for the identical liability when traded as an asset in an active market when no adjustments to the quoted price of the asset are required are Level 1 fair value measurements. These changes will become effective for the Company's Consolidated Financial Statements for the year ended June 30, 2010. The Company has not determined the impact that this update may have on its Consolidated Financial Statements.



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In this Quarterly Report on Form 10-Q, "Company," "our company," "us," and "our" refer to Royal Equine Alliance Corp., Inc. unless the context requires otherwise.



|ITEM 2. | MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
|------- | -------------------------------------------------------------------------------------



Management's Discussion and Analysis contains various "forward looking statements" within the meaning of Section 21E of the Securities Exchange Act of 1934, as amended, regarding future events or the future financial performance of the Company that involve risks and uncertainties. Certain statements included in this Form 10-QSB, including, without limitation, statements related to anticipated cash flow sources and uses, and words including but not limited to "anticipates", "believes", "plans", "expects", "future" and similar statements or expressions, identify forward looking statements. Any forward-looking statements herein are subject to certain risks and uncertainties in the Company's business. The Company's actual results could differ materially from those anticipated in these forward-looking statements as a result of certain factors, including those set forth therein.



Forward-looking statements involve risks, uncertainties and other factors, which may cause our actual results, performance or achievements to be materially different from those expressed or implied by such forward-looking statements. Factors and risks that could affect our results and achievements and cause them to materially differ from those contained in the forward-looking statements include those identified in the section titled "Risk Factors" in the Company's Annual Report on Form 10-KSB for the year ended December 31, 2007, as well as other factors that we are currently unable to identify or quantify, but that may exist in the future.



In addition, the foregoing factors may affect generally our business, results of operations and financial position. Forward-looking statements speak only as of the date the statement was made. We do not undertake and specifically decline any obligation to update any forward-looking statements.



Plan of Operations



Royal Equine Alliance Corporation was incorporated in the State of Nevada on January 10, 2006. REAC is a startup and has not yet realized any revenues. Our efforts, to date, have focused primarily on the development and implementation of our business plan. No development-related expenses have been or will be paid to affiliates of REAC.



We are in a development stage and had an initial principal business objective of eventually acquiring horse properties and in the short term building an income stream from horse racing operations including race horse boarding, training and racing facilities, as well as revenue generation through the direct and indirect ownership of racing horses.



Subsequently, our management determined that our prior business plan was not feasible under the current economic circumstances. Accordingly, they have adjusted the business plan to focus on the acquisition and development of projects with substantial gold resources. The business plan intends to measure its performance by increasing its gold resources per common share and will take a long-term approach on the ownership of gold bearing properties. Our Management team believes that over time ownership of major gold deposits in geopolitically stable environments will produce a superior rate of return.



During the period from inception through September 30, 2009, we generated $4,000 revenues of and incurred a net loss of $174,980. The cumulative net loss was attributable solely to general and administrative expenses related to the costs of start-up operations.

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Our officer and director believe that our cash on hand as of September 30, 2009 in the amount of zero may not be sufficient to maintain our current minimal level of operations for current calendar year and management may need to explore other alternative sources of revenue.



If we do not generate sufficient revenues to meet our expenses over the next 12 months, or if we need additional capital to acquire real estate properties, we may need to raise additional capital. We intend to seek access to capital through the issues of debt securities or through issuing additional capital stock in exchange for cash, in order to continue as a going concern. There are no formal or informal agreements to attain such financing. We can not assure you that any financing can be obtained or, if obtained, that it will be on reasonable terms. Without realization of additional capital, it would be unlikely for us to continue as a going concern.



Since our incorporation, we have raised a total of $153,955 through private sales of our common equity.



RESULTS OF OPERATIONS

Results of Operations for the three and nine months ended September 30, 2009

We had zero revenues for the three and nine months ended September 30, 2009.

Operating Expenses for the three and nine months ended September 30, 2009.

We had operating expenses of $2,250 and $9,550 for the three and nine months ended September 30, 2009, respectively. These expenses consisted of general operating expenses and professional fee incurred in connection with the day to day operation of our business and preparation and filing our periodic reports. Our operating expenses from inception through September 30, 2009 were $160,981.



On March 3, 2008, Michael Schlosser, the holder of 3,500,000 shares of common stock of the Company, representing 71.43% of the Company's issued and outstanding shares of Common Stock, sold his shares of Common Stock in a private transaction to Demitro Marianovich.



Off-Balance Sheet Arrangements



| | We do not have any off-balance sheet arrangements.                                                                           
| | -----------------------------------------------------------------------------------------------------------------------------
| | We do not expect to incur any significant research and development costs.                                                    
| | We currently do not own any significant plant or equipment that we would seek to sell in the near future.                    
| | We have not paid for expenses on behalf of our director. Additionally, we believe that this fact shall not materially change.
| | We do not intend to engage in a merger with, or effect an acquisition of, another company in the foreseeable future.         



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RECENT ACCOUNTING PRONOUNCEMENTS

In June 2008, the FASB issued FASB Staff Position EITF 03-6-1, Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities, ("FSP EITF 03-6-1"). FSP EITF 03-6-1 addresses whether instruments granted in share-based payment transactions are participating securities prior to vesting, and therefore need to be included in the computation of earnings per share under the two-class method as described in FASB Statement of Financial Accounting Standards No. 128, "Earnings per Share." FSP EITF 03-6-1 is effective for financial statements issued for fiscal years beginning on or after December 15, 2008 and earlier adoption is prohibited. We are not required to adopt FSP EITF 03-6-1; neither do we believe that FSP EITF 03-6-1 would have material effect on our financial positionand results of operations if adopted.



In May 2008, the Financial Accounting Standards Board ("FASB") issued SFAS No. 163, "Accounting for Financial Guarantee Insurance Contracts-and interpretation of FASB Statement No. 60".  SFAS No. 163 clarifies how Statement 60 applies to financial guarantee insurance contracts, including the recognition and measurement of premium revenue and claims liabilities. This statement also requires expanded disclosures about financial guarantee insurance contracts. SFAS No. 163 is effective for fiscal years beginning on or after December 15, 2008, and interim periods within those years. SFAS No. 163 has no effect on the Company's financial position, statements of operations, or cash flows at this time.



In June 2009, the Financial Accounting Standards Board issued Statement "FASB" issued Statement No. 168, "The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles" ("SFAS No. 168").  SFAS No. 168 will become the single source of authoritative nongovernmental U.S. generally accepted accounting principles ("GAAP"), superseding existing FASB, American Institute of Certified Public Accountants ("AICPA"), Emerging Issues Task Force ("EITF"), and related accounting literature.  SFAS No. 168 reorganizes the thousands of GAAP pronouncements into roughly 90 accounting topics and displays them using a consistent structure.  Also included is relevant Securities and Exchange Commission guidance organized using the same topical structure in separate sections.  SFAS No. 168 will be effective for financial statements issued for reporting periods that end after September 15, 2009.  This statement will have an impact on the Company's financial statements since all future references to authoritative accounting literature will be references in accordance with SFAS No. 168. The Company will adopt the use of the Codification for the quarter ending September 30, 2009.  The Company is currently evaluating the effect on its financial statement disclosures since all future references to authoritative accounting literature will be references in accordance with the Codification.



In March 2008, the Financial Accounting Standards Board, or FASB, issued SFAS No. 161, Disclosures about Derivative Instruments and Hedging Activities-an amendment of FASB Statement No. 133.  This standard requires companies to provide enhanced disclosures about (a) how and why an entity uses derivative instruments, (b) how derivative instruments and related hedged items are accounted for under Statement 133 and its related interpretations, and (c) how derivative instruments and related hedged items affect an entity's financial position, financial performance, and cash flows. This Statement is effective for financial statements issued for fiscal years and interim periods beginning after November 15, 2008, with early application encouraged. The Company has not yet adopted the provisions of SFAS No. 161, but does not expect it to have a material impact on its financial position, results of operations or cash flows.



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In December 2007, the FASB issued SFAS No. 160, Noncontrolling Interests in Consolidated Financial Statements-an amendment of ARB No. 51.  This statement amends ARB 51 to establish accounting and reporting standards for the noncontrolling interest in a subsidiary and for the deconsolidation of a subsidiary. It clarifies that a noncontrolling interest in a subsidiary is an ownership interest in the consolidated entity that should be reported as equity in the consolidated financial statements. Before this statement was issued, limited guidance existed for reporting noncontrolling interests. As a result, considerable diversity in practice existed. So-called minority interests were reported in the consolidated statement of financial position as liabilities or in the mezzanine section between liabilities and equity. This statement improves comparability by eliminating that diversity. This statement is effective for fiscal years, and interim periods within those fiscal years, beginning on or after December 15, 2008 (that is, January 1, 2009, for entities with calendar year-ends). Earlier adoption is prohibited. The effective date of this statement is the same as that of the related Statement 141 (revised 2007). It is not believed that this will have an impact on the Company's financial position, results of operations or cash flows.



In October 2009, FASB issued updates to revenue recognition guidance. These changes provide application guidance on whether multiple deliverables exist, how the deliverables should be separated, and how the consideration should be allocated to one or more units of accounting. This update establishes a selling price hierarchy for determining the selling price of a deliverable. The selling price used for each deliverable will be based on vendor-specific objective evidence, if available, third-party evidence if vendor-specific objective evidence is not available, or estimated selling price if neither vendor-specific or third-party evidence is available. The Company will be required to apply this guidance prospectively for revenue arrangements entered into or materially modified after January 1, 2011; however, earlier application is permitted. The Company has not determined the impact that this update may have on its Consolidated Financial Statements.



In August 2009, FASB issued updates to fair value accounting for liabilities. These changes clarify existing guidance that in circumstances in which a quoted price in an active market for the identical liability is not available, an entity is required to measure fair value using either a valuation technique that uses a quoted price of either a similar liability or a quoted price of an identical or similar liability when traded as an asset, or another valuation technique that is consistent with the principles of fair value measurements, such as an income approach (e.g., present value technique). This guidance also states that both a quoted price in an active market for the identical liability and a quoted price for the identical liability when traded as an asset in an active market when no adjustments to the quoted price of the asset are required are Level 1 fair value measurements. These changes will become effective for the Company's Consolidated Financial Statements for the year ended June 30, 2010. The Company has not determined the impact that this update may have on its Consolidated Financial Statements.



Mineral Property Costs:  The Company has not yet realized any revenues from its planned operations.  It is primarily engaged in the acquisition and exploration of projects with substantial gold reserves. Mineral property exploration costs will be expensed as incurred.  Mineral property acquisition costs are initially capitalized when incurred using the guidance in EITF 04 02, "Whether Mineral Rights Are Tangible or Intangible Assets".  The Company will assess the carrying costs for impairment under SFAS 144, "Accounting for Impairment or Disposal of Long Lived Assets" at each fiscal quarter end.  When it has been determined that a mineral property can be economically developed as a result of establishing proven and probable reserves, the costs then incurred to develop such property, are capitalized.  Such costs will be amortized using the units of production method over the estimated life of the probable reserve.  If mineral properties are subsequently abandoned or impaired, any capitalized costs will be charged to operations.



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OFF-BALANCE SHEET ARRANGEMENTS



We have not entered into any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources and would be considered material to investors. Certain officers and directors of the Company have provided personal guarantees to our various lenders as required for the extension of credit to the Company.



ACCOUNTING POLICIES SUBJECT TO ESTIMATION AND JUDGMENT



Management's Discussion and Analysis of Financial Condition and Results of Operations are based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States. When preparing our financial statements, we make estimates and judgments that affect the reported amounts on our balance sheets and income statements, and our related disclosure about contingent assets and liabilities. We continually evaluate our estimates, including those related to revenue, allowance for doubtful accounts, reserves for income taxes, and litigation. We base our estimates on historical experience and on various other assumptions, which we believe to be reasonable in order to form the basis for making judgments about the carrying values of assets and liabilities that are not readily ascertained from other sources. Actual results may deviate from these estimates if alternative assumptions or condition are used.

Additional Information

We file reports and other materials with the Securities and Exchange Commission.  These documents may be inspected and copied at the Securities and Exchange Commission, Judiciary Plaza, 100 F Street, N.E., Room 1580, Washington, D.C. 20549.  You can obtain information on the operation of the Public Reference Room by calling the Commission at 1-800-SEC-0330.  You can also get copies of documents that the Company files with the Commission through the Commission's Internet site at www.sec.gov.



|ITEM 3. | QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
|------- | ----------------------------------------------------------



We do not hold any derivative instruments and do not engage in any hedging activities. Most of our activity is the sale of our nutricutical products.



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|ITEM 4. | CONTROLS AND PROCEDURES
|------- | -----------------------



(a)  Evaluation of Disclosure Controls and Procedures



Our Chief Executive Officer and Chief Financial Officer evaluated the effectiveness of our disclosure controls and procedures as of the end of the period covered by this report. Based on that evaluation, Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures as of the end of the period covered by this report were effective such that the information required to be disclosed by us in reports filed under the Securities Exchange Act of 1934 is (i) recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms and (ii) accumulated and communicated to the Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding disclosure. A controls system cannot provide absolute assurance, however, that the objectives of the controls system are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected.



Our Chief Executive Officer and Chief Financial Officer are responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act). Our internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States.



Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurance of achieving their control objectives. Furthermore, smaller reporting companies face additional limitations. Smaller reporting companies employ fewer individuals and find it difficult to properly segregate duties. Often, one or two individuals control every aspect of the Company's operation and are in a position to override any system of internal control. Additionally, smaller reporting companies tend to utilize general accounting software packages that lack a rigorous set of software controls.



Our Chief Executive Officer and Chief Financial Officer evaluated the effectiveness of the Company's internal control over financial reporting as of September 30, 2009. In making this assessment, our Chief Executive Officer and Chief Financial Officer used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in Internal Control -- Integrated Framework. Based on this evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of September 30, 2009, our internal control over financial reporting was effective.



(b)  Changes in Internal Control over Financial Reporting.



During the Quarter ended September 30, 2009, there was no change in our internal control over financial reporting (as such term is defined in Rule 13a-15(f) under the Exchange Act) that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.



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PART II - OTHER INFORMATION



|ITEM 1. | LEGAL PROCEEDINGS
|------- | -----------------



We are currently not involved in any litigation that we believe could have a material adverse effect on our financial condition or results of operations. There is no action, suit, proceeding, inquiry or investigation before or by any court, public board, government agency, self-regulatory organization or body pending or, to the knowledge of the executive officers of our company or any of our subsidiaries, threatened against or affecting our company, our common stock, any of our subsidiaries or of our companies or our subsidiaries' officers or directors in their capacities as such, in which an adverse decision could have a material adverse effect.



|ITEM 1A. | RISK FACTORS
|-------- | ------------



We are subject to various risks that may materially harm our business, financial condition and results of operations. If any of the events anticipated by the risks described below occur, our results of operations and financial condition could be adversely affected which could result in a decline in the market price of our common stock, causing you to lose all or part of your investment. We have repeated or updated some of the risk factors previously disclosed in our Annual Report on Form 10-K for the year ended December 31, 2008 ad subsequent quarterly reports on Form 10-Q.  If any of these, or previously disclosed risks or uncertainties actually occurs, our business, financial condition or operating results could be materially harmed.



Our Common Stock Is Subject To Penny Stock Regulation



Our shares are subject to the provisions of Section 15(g) and Rule 15g-9 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), commonly referred to as the "penny stock" rule. Section 15(g) sets forth certain requirements for transactions in penny stocks and Rule 15g-9(d)(1) incorporates the definition of penny stock as that used in Rule 3a51-1 of the Exchange Act. The Commission generally defines penny stock to be any equity security that has a market price less than $5.00 per share, subject to certain exceptions. Rule 3a51-1 provides that any equity security is considered to be penny stock unless that security is: registered and traded on a national securities exchange meeting specified criteria set by the Commission; authorized for quotation on the NASDAQ Stock Market; issued by a registered investment company; excluded from the definition on the basis of price (at least $5.00 per share) or the registrant's net tangible assets; or exempted from the definition by the Commission. Since our shares are deemed to be "penny stock", trading in the shares will be subject to additional sales practice requirements on broker/dealers who sell penny stock to persons other than established customers and accredited investors.



The Liquidity Of Our Common Stock Is Seriously Limited And There Is A Limited Market For Our Common Stock

Our stock is currently being traded on the NASDAQ Over-The-Counter Bulletin Board, and the liquidity of our common stock is limited. The Bulletin Board is a limited market and subject to substantial restrictions and limitations in comparison to the NASDAQ system. Any broker/dealer that makes a market in our stock or other person that buys or sells our stock could have a significant influence over its price at any given time.



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FINRA Sales Practice Requirements May Also Limit A Stockholder's Ability To Buy And Sell Our Stock.

In addition to the "penny stock" rules described above, the Financial Industry Regulatory Authority (FINRA) has adopted rules that require that in recommending an investment to a customer, a broker-dealer must have reasonable grounds for believing that the investment is suitable for that customer. Prior to recommending speculative low priced securities to their non-institutional customers, broker-dealers must make reasonable efforts to obtain information about the customer's financial status, tax status, investment objectives and other information. Under interpretations of these rules, FINRA believes that there is a high probability that speculative low priced securities will not be suitable for at least some customers. FINRA requirements make it more difficult for broker-dealers to recommend that their customers buy our common stock, which may limit your ability to buy and sell our stock and have an adverse effect on the market for our shares.



Failure To Achieve And Maintain Effective Internal Controls In Accordance With Section 404 Of The Sarbanes-Oxley Act Could Have A Material Adverse Effect On Our Business And Operating Results.



It may be time consuming, difficult and costly for us to develop and implement the additional internal controls, processes and reporting procedures required by the Sarbanes-Oxley Act. We may need to hire additional financial reporting, internal auditing and other finance staff in order to develop and implement appropriate additional internal controls, processes and reporting procedures. If we are unable to comply with these requirements of the Sarbanes-Oxley Act, we may not be able to obtain the independent accountant certifications that the Sarbanes-Oxley Act requires of publicly traded companies.



If we fail to comply in a timely manner with the requirements of Section 404 of the Sarbanes-Oxley Act regarding internal control over financial reporting or to remedy any material weaknesses in our internal controls that we may identify, such failure could result in material misstatements in our financial statements, cause investors to lose confidence in our reported financial information and have a negative effect on the trading price of our common stock.



Pursuant to Section 404 of the Sarbanes-Oxley Act and current SEC regulations, beginning with our annual report on Form 10-K for our fiscal period ending December 31, 2007, we will be required to prepare assessments regarding internal controls over financial reporting and beginning with our annual report on Form 10-K for our fiscal period ending December 31, 2008, furnish a report by our management on our internal control over financial reporting. We have begun the process of documenting and testing our internal control procedures in order to satisfy these requirements, which is likely to result in increased general and administrative expenses and may shift management time and attention from revenue-generating activities to compliance activities. While our management is expending significant resources in an effort to complete this important project, there can be no assurance that we will be able to achieve our objective on a timely basis. There also can be no assurance that our auditors will be able to issue an unqualified opinion on management's assessment of the effectiveness of our internal control over financial reporting. Failure to achieve and maintain an effective internal control environment or complete our Section 404 certifications could have a material adverse effect on our stock price.



In addition, in connection with our on-going assessment of the effectiveness of our internal control over financial reporting, we may discover "material weaknesses" in our internal controls as defined in standards established by the Public Company Accounting Oversight Board, or the PCAOB. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected. The PCAOB defines "significant deficiency" as a deficiency that results in more than a remote likelihood that a misstatement of the financial statements that is more than inconsequential will not be prevented or detected.



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In the event that a material weakness is identified, we will employ qualified personnel and adopt and implement policies and procedures to address any material weaknesses that we identify. However, the process of designing and implementing effective internal controls is a continuous effort that requires us to anticipate and react to changes in our business and the economic and regulatory environments and to expend significant resources to maintain a system of internal controls that is adequate to satisfy our reporting obligations as a public company. We cannot assure you that the measures we will take will remediate any material weaknesses that we may identify or that we will implement and maintain adequate controls over our financial process and reporting in the future.



Any failure to complete our assessment of our internal control over financial reporting, to remediate any material weaknesses that we may identify or to implement new or improved controls, or difficulties encountered in their implementation, could harm our operating results, cause us to fail to meet our reporting obligations or result in material misstatements in our financial statements. Any such failure could also adversely affect the results of the periodic management evaluations of our internal controls and, in the case of a failure to remediate any material weaknesses that we may identify, would adversely affect the annual auditor attestation reports regarding the effectiveness of our internal control over financial reporting that are required under Section 404 of the Sarbanes-Oxley Act. Inadequate internal controls could also cause investors to lose confidence in our reported financial information, which could have a negative effect on the trading price of our common stock.



|ITEM 2. | UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS SECURITIES
|------- | ----------------------------------------------------------------------



There were no changes in securities and small business issuer purchase of equity securities during the period ended September 30, 2009.



|ITEM 3. | DEFAULTS UPON SENIOR SECURITIES
|------- | -------------------------------



There were no defaults upon senior securities during the period ended September 30, 2009.



|ITEM 4. | SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS
|------- | ---------------------------------------------------



There were no matters submitted to the vote of securities holders during the period ended September 30, 2009.



|ITEM 5. | OTHER INFORMATION
|------- | -----------------



There is no information with respect to which information is not otherwise called for by this form except that on October 27, 2009, the Corporation's Board of Directors and shareholders approved a name change to Gold Holdings Corp..  This action will become effective upon completion of the requisite state and FINRA filings and requirements.



|ITEM 6. | EXHIBITS
|------- | --------



|            |                                                                                            
|----------- | -------------------------------------------------------------------------------------------
|Exhibit No. | Exhibit Description                                                                        
|31.1        | Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act 
|31.2        | Certification of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act.
|32.1        | Certification of Chief Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act.
|32.2        | Certification of Chief Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act.



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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.



|Registrant               |  | Royal Equine Alliance Corporation                                                                     
|------------------------ |  | ------------------------------------------------------------------------------------------------------
|                         |  |                                                                                                       
|Date:  November 12, 2009 |  | By:  /s/ Demitro Marianovich                                                                          
|                         |  |                                                                                                       
|                         |  | Demitro Marianovich
Chief Executive Officer (Principle Executive Officer, Principle Financial Officer)



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