UNITED STATES

SECURITIES AND
EXCHANGE COMMISSION

Washington, D.C. 20549





FORM 10-QSB





Quarterly Report under
Section 13 or 15(d) of

The Securities Act of
1934





For the quarterly
period ended June 30, 2006





Commission File Number
333-135037



CORONADO CORP.

(Name of small
business issuer in its charter)





Nevada                                                    
98-0485668

(State of                                                  
(IRS Employer

Incorporation)                                               
ID Number)





Tibas del Correo, 50
metros Norte y 25 metros al Este,

San Jose, Republica de
Costa Rica

1-702-987-1847

(Address and telephone
number of principal executive offices)



Check whether the registrant (1) has filed all reports required to be filed
by Section 13 or 15 (d) of the Exchange Act 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 XNo

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

Yes XNo ___

There were 3,075,000 shares of Common Stock issued and outstanding as of June
30, 2006.

Transitional Small Business Disclosure Format. Yes ____ No __X__

---

FINANCIAL STATEMENTS





























CORONADO CORP.

(A Development Stage Company)



INTERIM FINANCIAL STATEMENTS



June 30, 2006



Unaudited









---







|Coronado Corp.
    (A Development
    Stage Company) | Statement 1
|---------------------------------------------------- | -----------
|Interim Balance
    Sheet                            |            
|                                                     |            
|                                                     |            









|ASSETS                                                             |          | As at
    June 30, 2006
    (Unaudited) |         | As at
    March 31,
    2006
    (Audited)
|------------------------------------------------------------------ | -------- | --------------------------------------- | ------- | ------------------------------------------
|Current                                                            |          |                                         |         |                                           
|Cash and cash
    equivalents                                      | $        | 24,401                                  | $       | -                                         
|Prepaid expenses                                                   |          | 1,810                                   |         | -                                         
|                                                                   | $        | 26,211                                  | $       | -                                         
|                                                                   |          |                                         |         |                                           
|                                                                   |          |                                         |         |                                           
|                                                                   |          |                                         |         |                                           
|LIABILITIES                                                        |          |                                         |         |                                           
|Current                                                            |          |                                         |         |                                           
|Accounts payable
    and accrued liabilities                       | $        | 6,714                                   | $       | 3,500                                     
|                                                                   |          |                                         |         |                                           
|Going Concern (Note 1)                                             |          |                                         |         |                                           
|                                                                   |          |                                         |         |                                           
|                                                                   |          |                                         |         |                                           
|                                                                   |          |                                         |         |                                           
|STOCKHOLDER'S EQUITY (DEFICIENCY)                                  |          |                                         |         |                                           
|Capital Stock (Note 3)                                             |          |                                         |         |                                           
|Authorized:                                                        |          |                                         |         |                                           
|100,000,000
    common shares, $0.001 par value                    |          |                                         |         |                                           
|Issued and
    outstanding shares:                                 |          |                                         |         |                                           
|3,075,000 (March
    31- 75,000) common shares                     |          | 3,075                                   |         | 75                                        
|Additional
    paid-in capital -Statement 3                        |          | 27,379                                  |         | 379                                       
|Deficit
    accumulated during the development stage - Statement 3 | (10,957) |                                         | (3,954)
|Equity (Deficiency) -
    Statement 3                              |          | 19,497                                  |         | (3,500)                                   
|                                                                   | $        | 26,211                                  | $       | -                                         















- The Accompanying Notes Are An Integral Part Of These
Financial Statements -

---





|Coronado Corp.
    (A Development
    Stage Company) | Statement 2
|---------------------------------------------------- | -----------
|Interim
    Statements of Operations                 |            
|Unaudited                                            |            





|                                                  | Three-Months Ended
    June 30, 2006 | Cumulative
    from Inception
    (January 9,
    2006) to
    June 30, 2006
|------------------------------------------------- | ------------------------------------ | ----------------------------------------------------------------------------
|Professional Fees                                 | $                                    | 6,954                                                                       
|General and Administrative
    Expenses           |                                      | 49                                                                          
|Loss for the Period                               | $                                    | (7,003)                                                                     
|                                                  |                                      |                                                                             
|                                                  |                                      |                                                                             
|                                                  |                                      |                                                                             
|                                                  |                                      |                                                                             
|Basic and Diluted Loss per Common
    Share       | $                                    | (0.003)                                                                     
|                                                  |                                      |                                                                             
|                                                  |                                      |                                                                             
|Weighted Average Number of Shares
    Outstanding |                                      | 2,275,000                                                                   















































- The Accompanying
Notes Are An Integral Part Of These Financial Statements -

---





|Coronado Corp.
    (A Development
    Stage Company)        | Statement 3
|----------------------------------------------------------- | -----------
|Interim
    Statements of Stockholder's Equity (Deficiency) |            
|From Inception
    (January 9, 2006) to June 30, 2006       |            
|                                                            |            





|                                                                     | Common Shares |   | Additional Paid in |   | Deficit Accumulated During the Development |   |         
|-------------------------------------------------------------------- | ------------- | - | ------------------ | - | ------------------------------------------ | - | --------
|                                                                     | Shares        |   | Amount             |   | Capital                                    |   | Stage   
|Inception - January 9, 2006                                          | -             | $ | -                  | $ | -                                          | $ | -       
|Common shares issued for cash at   
   $0.006 per share              | 75,000        |   | 454                |   | -                                          |   | -       
|Restatement for change to
    $0.001 par value from no
    par value | -             |   | (379)              |   | 379                                        |   | -       
|Loss for the period                                                  | -             |   | -                  |   | -                                          |   | (3,954) 
|Balance - March 31, 2006
    (audited)                               | 75,000        | $ | 75                 | $ | 379                                        | $ | (3,954) 
|Common shares issued for cash at 
    $0.01 per share                | 3,000,000     |   | 3,000              |   | 27,000                                     |   | -       
|Loss for the period                                                  | -             |   | -                  |   | -                                          |   | (7,003) 
|Balance - June
    30, 2006
    (unaudited)                          | 3,075,000     | $ | 3,075              | $ | 27,379                                     | $ | (10,957)



















































- The Accompanying
Notes Are An Integral Part Of These Financial Statements -

---





|Coronado Corp.
    (A Development
    Stage Company) | Statement 4
|---------------------------------------------------- | -----------
|Interim Statements of Cash Flows                     |            
|Unaudited                                            |            











|Cash Resources Provided By (Used
    In)                     | Three-Months Ended
    June 30, 2006 | Cumulative
    from Inception
    (January 9, 2006) to
    June 30, 2006
|------------------------------------------------------------ | ------------------------------------ | ------------------------------------------------------------------------
|Operating Activities                                         |                                      |                                                                         
|Loss for the period                                          | $                                    | (7,003)                                                                 
|Changes in operating assets and liabilities:                 |                                      |                                                                         
|Prepaid expenses                                             |                                      | (1,810)                                                                 
|Accounts payable and accrued liabilities                     |                                      | 3,214                                                                   
|                                                             |                                      | (5,559)                                                                 
|                                                             |                                      |                                                                         
|                                                             |                                      |                                                                         
|Financing Activities                                         |                                      |                                                                         
|Issuance of capital stock                                    |                                      | 30,000                                                                  
|                                                             |                                      |                                                                         
|Net Increase in Cash and Cash
    Equivalents                |                                      | 24,401                                                                  
|Cash and cash equivalents position - Beginning of
    period |                                      | -                                                                       
|Cash and Cash Equivalents Position - End of Period           | $                                    | 24,401                                                                  
|                                                             |                                      |                                                                         
|                                                             |                                      |                                                                         
|                                                             |                                      |                                                                         
|                                                             |                                      |                                                                         
|Supplemental Cash Flow Disclosure:                           |                                      |                                                                         
|Cash paid for
    interest                                   | $                                    | -                                                                       
|Cash paid for
    income taxes                               | $                                    | -                                                                       

























The Accompanying Notes
Are An Integral Part Of These Financial Statements -

---





|Coronado Corp.(A Development
    Stage Company) | 
|----------------------------------------------- | 
|Notes to Interim Financial
    Statements       | 
|June 30, 2006                                   | 
|Unaudited                                       | 










1. Organization

Coronado Corp. (the "Company") is a Nevada corporation incorporated on
  January 9, 2006. It is based in San Jose, Costa Rica.

The Company is a development stage company that intends
  to open and operate a dental clinic in the province of Guanacaste, Costa Rica.
  To date, the Company's activities have been limited to its formation and the
  raising of equity capital. At present, management has devoted most of its
  activities to getting an SB-2 Registration Statement declared effective.



Going Concern and Liquidity Considerations

The accompanying financial statements have been prepared
  assuming that the Company will continue as a going concern, which
  contemplates, among other things, the realization of assets and satisfaction
  of liabilities in the normal course of business. As at June 30, 2006, the
  Company has a loss from operations of $7,003, an accumulated deficit of
  $10,957, and working capital of $19,497 and has earned no revenues since
  inception. The Company intends to fund operations through equity financing
  arrangements, which may be insufficient to fund its capital expenditures,
  working capital and other cash requirements for the year ending March 31,
  2007.

The ability of the Company to emerge from the development
  stage is dependent upon, among other things, obtaining additional financing to
  continue operations, and development of its business plan.

In response to these problems, management has planned the
  following actions:

> *  The Company has filed an
>     SB-2 Registration Statement with the United States Securities and Exchange
>     Commission to offer up to 4,062,500 common shares at $0.04 per share for
>     gross proceeds of up to $162,500. The Company intends to sell a minimum of
>     1,625,000 shares for gross proceeds of $65,000, and if it does not, the
>     Company will return the money to the shareholders.



> *   Management
>   intends to raise additional funds through public or private placement
>   offerings.

These factors, among others, raise substantial doubt about
  the Company's ability to continue as a going concern. The accompanying
  financial statements do not include any adjustments that might result from the
  outcome of this uncertainty.



2. Significant Accounting Policies

a) Basis of Presentation

> The accounting and reporting policies of the Company
>     conform to U.S. generally accepted accounting principles applicable to
>     development stage enterprises.

b) Fiscal Periods

The Company's fiscal year end is March 31.



---



|Coronado Corp.(A Development
    Stage Company) | 
|----------------------------------------------- | 
|Notes to Interim Financial
    Statements       | 
|June 30, 2006                                   | 
|Unaudited                                       | 




2. Significant Accounting Policies - Continued

c) Use of Estimates

> The preparation of financial statements in conformity
>     with U.S. generally accepted accounting principles 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 amount of revenues and
>     expenses during the reporting period. Actual results could differ from those
>     estimates.

d) Cash and Cash Equivalents

Cash and cash equivalents include cash in banks, money
    market funds, and certificates of term deposits with maturities of less than
    three months from inception, which are readily convertible to known amounts
    of cash and which, in the opinion of management, are subject to an
    insignificant risk of loss in value.



e) Fair Value of Financial Instruments and Derivative
    Financial Instruments

The Company has adopted Statement of Financial Accounting
    Standards ("SFAS") Number 119, "Disclosure About Derivative Financial
    Instruments and Fair Value of Financial Instruments." The carrying amount of
    accrued liabilities approximates its fair value because of the short
    maturity of this item. Certain fair value estimates may be subject to and
    involve, uncertainties and matters of significant judgment, and, therefore,
    cannot be determined with precision. Changes in assumptions could
    significantly affect these estimates. The Company does not hold or issue
    financial instruments for trading purposes, nor does it utilize derivative
    instruments in the management of its foreign exchange, commodity price or
    interest rate market risks.



f) Segmented Reporting

SFAS Number 131, "Disclosure About Segments of an
    Enterprise and Related Information", changed the way public companies report
    information about segments of their business in their quarterly reports
    issued to shareholders. It also requires entity-wide disclosures about the
    products and services an entity provides, the material countries in which it
    holds assets and reports revenues and its major customers. The Company
    presently operates only in Costa Rica.



---





|Coronado Corp.(A Development
    Stage Company) | 
|----------------------------------------------- | 
|Notes to Interim Financial
    Statements       | 
|June 30, 2006                                   | 
|Unaudited                                       | 






2. Significant Accounting Policies - Continued

g) Federal Income Taxes

Deferred income taxes are reported for timing differences
    between items of income or expense reported in the financial statements and
    those reported for income tax purposes in accordance with SFAS Number 109,
    "Accounting for Income Taxes", which requires the use of the asset/liability
    method of accounting for income taxes. Deferred income taxes and tax
    benefits are recognized for the future tax consequences attributable to
    differences between the financial statement carrying amounts of existing
    assets and liabilities and their respective tax bases, and for tax loss and
    credit carryforwards. Deferred tax assets and liabilities are measured using
    enacted tax rates expected to apply to taxable income in the years in which
    those temporary differences are expected to be recovered or settled. The
    Company provides for deferred taxes for the estimated future tax effects
    attributable to temporary differences and carryforwards when realization is
    more likely than not.

h) Earnings (Loss) per Share

The Company has adopted Financial Accounting Standards
    Board ("FASB") Statement Number 128, "Earnings per Share," ("EPS") which
    requires presentation of basic and diluted EPS on the face of the income
    statement for all entities with complex capital structures and requires a
    reconciliation of the numerator and denominator of the basic EPS computation
    to the numerator and denominator of the diluted EPS computation. In the
    accompanying financial statements, basic earnings (loss) per share is
    computed by dividing net income/loss by the weighted average number of
    shares of common stock outstanding during the period.



i) Foreign Currency Transactions

The Company's functional and reporting currency is the
    U.S. Dollar. All transactions initiated in other currencies are translated
    to U.S. Dollars in accordance with SFAS No. 52 as follows:

(i) Monetary assets and liabilities at the rate of
      exchange in effect at the balance sheet date;

(ii) All other assets and liabilities at historical
      rates; and

(iii) Revenue and expense items at the average rate of
      exchange prevailing during the year.

Exchange gains and losses arising from such translations
    are deferred until realization and are included as a separate component of
    shareholders' equity as a component of comprehensive income or loss. Upon
    realization, the amount deferred is recognized in income in the period when
    it is realized.

No significant realized exchange gains or losses were
    recorded in the period ended June 30, 2006.





---



|Coronado Corp.(A Development
    Stage Company) | 
|----------------------------------------------- | 
|Notes to Interim Financial
    Statements       | 
|June 30, 2006                                   | 
|Unaudited                                       | 






2. Significant Accounting Policies - Continued

j) Derivative Financial Instruments

The Company was not a party to any derivative financial
    instruments during the reported fiscal period.

k) Stock-Based Compensation

The Company adopted the provisions of Statement of
    Financial Accounting Standards ("SFAS") No. 123(R), "Share-Based Payment",
    which establishes accounting for equity instruments exchanged for employee
    services. Under the provisions of SFAS 123(R), stock-based compensation cost
    is measured at the grant date, based on the calculated fair value of the
    award, and is recognized as an expense over the employees' requisite service
    period (generally the vesting period of the equity grant). The Company
    accounts for share-based payments to non-employees, in accordance with SFAS
    123 (as originally issued) and Emerging Issues Task Force Issue No. 96-18,
    "Accounting for Equity Instruments That Are Issued to Other Than
    Employees for Acquiring, or in Conjunction with Selling, Goods or Services".



l) Comprehensive Income (Loss)

SFAS No. 130, "Reporting Comprehensive Income",
    establishes standards for reporting and display of comprehensive income and
    its components in a full set of general-purpose financial statements. For
    the period ended June 30, 2006, the Company had no items of other
    comprehensive income. Therefore, net loss equals comprehensive loss for the
    period ended June 30, 2006.



m) Revenue Recognition



The Company recognizes revenue from the sale of products
    and services in accordance with Securities and Exchange Commission Staff
    Accounting Bulletin No. 104 ("SAB 104"), "Revenue Recognition in Financial
    Statements." Revenue will consist of dental services income and will be
    recognized only when all of the following criteria have been met:



> (i) Persuasive evidence for an agreement exists;

(ii) Delivery has occurred;

(iii) The fee is fixed or determinable; and

(iv) Revenue is reasonably assured.



---



|Coronado Corp.(A Development
    Stage Company) | 
|----------------------------------------------- | 
|Notes to Interim Financial
    Statements       | 
|June 30, 2006                                   | 
|Unaudited                                       | 




3. Capital Stock

a) Authorized Stock

The Company has authorized 100,000,000 common shares with
    $0.001 par value. Each common share entitles the holder to one vote, in
    person or proxy, on any matter on which action of the stockholder of the
    corporation is sought.

b) Share Issuances

Since the inception of the Company (January 9, 2006) to June 30, 2006,
    the Company has issued 3,075,000 common shares, in exchange for
    incorporation costs of $454 and cash of $30,000, being $3,075 for par value
    shares and $27,379 for additional paid in capital. 1,500,000 shares were
    sold to an officer and director, and 1,575,000 shares were sold to the
    spouse of an officer and director of the Company.







4. Income Taxes

The company has incurred operating losses of $10,957, which, if unutilized,
  will expire in 2026. Future tax benefits, which may arise as a result of these
  losses, have not been recognized in these financial statements, and have been
  off set by a valuation allowance.

Details of future income tax assets are as follows:





> Future income tax assets:
>       
>       
>       
>       June 30,
>       2006Net operating loss (from
>       inception to June 30, 2006)
>       
>       
>       $
>       10,957Statutory tax rate (combined
>       federal and state)
>       
>       
>       
>       34%Non-capital tax loss
>       
>       
>       
>       3,725Valuation allowance
>       
>       
>       
>       (3,725)$
>       -







The potential future tax benefits of these losses have not
  been recognized in these financial statements due to uncertainty of their
  realization. When the future utilization of some portion of the carryforwards
  is determined not to be "more likely than not," a valuation allowance is
  provided to reduce the recorded tax benefits from such assets.

---



|Coronado Corp.(A Development
    Stage Company) | 
|----------------------------------------------- | 
|Notes to Interim Financial
    Statements       | 
|June 30, 2006                                   | 
|Unaudited                                       | 




5. New Accounting Pronouncements

Recent accounting pronouncements that are listed below did
  and/or are not currently expected to have a material effect on the Company's
  financial statements.



In February 2006, the FASB issued SFAS No. 155, "Accounting
  for Certain Hybrid Financial Instruments, an amendment of FASB Statements No.
  133 and 140."This statement permits fair value re-measurement for any
  hybrid financial instrument that contains an embedded derivative that
  otherwise would require bifurcation. It establishes a requirement to evaluate
  interests in securitized financial assets to identify interests that are
  freestanding derivatives or that are hybrid financial instruments that contain
  an embedded derivative requiring bifurcation. In addition, SFAS 155 clarifies
  which interest-only strips and principal-only strips are not subject to the
  requirements of Statement 133. It also clarifies that concentrations of credit
  risk in the form of subordination are not embedded derivatives. SFAS 155
  amends Statement 140 to eliminate the prohibition on a qualifying
  special-purpose entity from holding a derivative financial instrument that
  pertains to a beneficial interest other than another derivative financial
  instrument. This Statement is effective for all financial instruments acquired
  or issued after the beginning of an entity's first fiscal year that begins
  after September 15, 2006. The adoption of this standard is not expected to
  have a material effect on the Company's results of operations or financial
  position.



In March 2006, the FASB issued SFAS 156, "Accounting for
  Servicing of Financial Assets--an amendment of FASB Statement No. 140".
  This statement amends FASB Statement No. 140, "Accounting for Transfers and
  Servicing of Financial Assets and Extinguishments of Liabilities", with
  respect to the accounting for separately recognized servicing assets and
  servicing liabilities. This statement: (1) requires an entity to recognize a
  servicing asset or servicing liability each time it undertakes an obligation
  to service a financial asset by entering into a servicing contract in any of
  the following situations: (a) a transfer of the servicer's financial assets
  that meets the requirements for sale accounting, (b) a transfer of the
  servicer's financial assets to a qualifying special-purpose entity in a
  guaranteed mortgage securitization in which the transferor retains all of the
  resulting securities and classifies them as either available-for-sale
  securities or trading securities in accordance with FASB Statement No. 115, "Accounting
  for Certain Investments in Debt and Equity Securities", (c) an acquisition
  or assumption of an obligation to service a financial asset that does not
  relate to financial assets of the servicer or its consolidated affiliates; (2)
  requires all separately recognized servicing assets and servicing liabilities
  to be initially measured at fair value, if practicable; (3) permits an entity
  to choose either of the following subsequent measurement methods for each
  class of separately recognized servicing assets and servicing liabilities: (a)
  Amortization method--Amortize servicing assets or servicing liabilities
  in proportion to and over the period of estimated net servicing income or net
  servicing loss and assess servicing assets or servicing liabilities for
  impairment or increased obligation based on fair value at each reporting date,
  or (b) Fair value measurement method--Measure servicing assets or
  servicing liabilities at fair value at each reporting date and report changes
  in fair value in earnings in the period in which the changes occur; (4) at its
  initial adoption, permits a one-time reclassification of available-for-sale
  securities to trading securities by entities with recognized servicing rights,
  without calling into question the treatment of other available-for-sale
  securities under Statement 115, provided that the available-for-sale
  securities are identified in some manner as offsetting the entity's exposure
  to changes in fair value of servicing assets or servicing liabilities that a
  servicer elects to subsequently measure at fair value; and (5) requires
  separate



---



|Coronado Corp.(A Development
    Stage Company) | 
|----------------------------------------------- | 
|Notes to Interim Financial
    Statements       | 
|June 30, 2006                                   | 
|Unaudited                                       | 









5. New Accounting Pronouncements

presentation of servicing assets and servicing liabilities
  subsequently measured at fair value in the statement of financial position and
  additional disclosures for all separately recognized servicing assets and
  servicing liabilities. An entity should adopt this statement as of the
  beginning of its first fiscal year that begins after September 15, 2006.
  Earlier adoption is permitted as of the beginning of an entity's fiscal year,
  provided the entity has not yet issued financial statements, including interim
  financial statements, for any period of that fiscal year. The effective date
  of this Statement is the date an entity adopts the requirements of this
  statement.


































































ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF
OPERATION

Results of Operations

Our cash in the bank at June 30, 2006 was $24,401. In order to satisfy our
cash requirements we are required to complete our offering of up to 4,062,500
shares registered pursuant to our SB-2 Registration Statement which became
effective on July 31, 2006.

We are required to raise a minimum of $65,000 (1,625,000 shares at $0.04)
prior to January 26, 2007, or the funds raised from the offering must be
promptly returned to the investors without interest or deduction. We did raise
$84,000 before closing the offering on November 15, 2006. The financial
information contained herein only reflects the financial condition of the
Company as of June 30, 2006, and does not reflect any activity subsequent to
that date. Such information can be found in filings for periods subsequent to
June 30, 2006.

For the period from inception (January 9, 2006) to June 30, 2006, we had no
revenues and incurred net operating losses of $10,957, consisting of mostly
professional fees primarily incurred in connection with the preparation and
filing of our SB-2 Registration Statement.



Net cash provided by financing activities since inception (January 9, 2006)
through June 30, 2006 was $30,454, raised from the private sale of stock to an
officer and director and the wife of an officer and director.

Our auditors have expressed the opinion that in our current state, there is
substantial doubt about our ability to continue as a going concern. Refer to
Note 1 in our financial statements.

Plan of Operation

This section of the quarterly includes a number of forward-looking statements
that reflect our current views regarding the future events and financial
performance of Coronado Corp.

Coronado Corp. is a development stage company that has no operations, no
revenue, no financial backing and limited assets. Our plan is to open a dental
clinic in Costa Rica and market our services to both local residents and
tourists via newspaper advertising and word of mouth.

We will start operations by leasing space for our clinic in the city of
Nosara in the province of Guanacaste, Costa Rica, provided we have raised the
required minimum of $65,000 or the sale of 40%of
current our offering before we will consider the financing sufficient to lease
office space for our clinic and purchase the required equipment.

If we raise sufficient funds, we will purchase a dental microscope that would
enable us to better diagnose our patients than most other dental clinics in
Costa Rica, as well as a laser machine that would enable us to provide our
patients with "painless" root canal and filling treatments, a service that only
one other dental clinic in Costa Rica (and one hospital) can currently provide,
both of which are located in the nation's capital, San Jose, a four hour drive
from where Coronado Corp. plans to open its clinic.

During the first year of operations, the Company will concentrate on finding
the required investment capital, apply to get its common stock listed on a
national exchange, locate an office space to rent or lease, furnish our dental
clinic with the necessary equipment, and market our services to the public.

It is estimated that it will take three months from the close of our offering
in order to find and lease an office space, purchase the equipment for our
dental clinic, and open it to the public. The Company estimates that it will be
able to generate revenues from patient sales within the last three months of the
full first year.

Upon raising the minimum amount of $65,000,we
will begin to negotiate the lease of an office with which we will place our
clinic. After having leased a suitable office space, we will purchase the
equipment and hire a Dental Assistant.



Once we have leased office space and hired a Dental Assistant, we will
promote our services to the public by way of newspaper advertising, word of
mouth, placement of brochures in hotel lobbies, and a large billboard sign that
will be erected in front of the clinic. We feel that our advertising efforts,
combined with the location of the clinic, will be an important part to the
success of our business development, acting as an effective way to introduce
Coronado Corp and it's product to the public. Our advertising will promote high
quality dental work at a reasonable price. Special emphasis will be placed on
cosmetic "Movie Star Teeth" procedures such as teeth cleaning, whitening,
porcelain crowns, and veneers. The Company will not begin to look for an office
space to lease, purchase any equipment, or hire a Dental Assistant for the
clinic until after the close of our offering.

While the officers and directors have generally indicated a willingness to
provide services and financial contributions if necessary, there are presently
no agreements, arrangements, commitments, or specific understandings, either
verbally or in writing, between the officers and directors and Coronado Corp.
During the first year of operations, our officers and directors will also
provide their labor at no charge.

The difference between having the ability to sustain our cash flow
requirements over the next twelve months and the need for additional outside
funding will depend on how fast we can generate sales revenue.

If we are unable to meet our needs for cash from either the money that we
raise from our offering, or possible alternative sources, then we may be unable
to continue, develop, or expand our operations.

Off-Balance Sheet Arrangements

We do not have 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 that is material to investors.

Critical Accounting Policies

a) Basis of Presentation

> The accounting and reporting policies of the Company
>     conform to U.S. generally accepted accounting principles applicable to
>     development stage enterprises.

b) Fiscal Periods

The Company's fiscal year end is March 31.



c) Use of Estimates

The preparation of financial statements in conformity
    with U.S. generally accepted accounting principles 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 amount of revenues and
    expenses during the reporting period. Actual results could differ from those
    estimates.

d) Cash and Cash Equivalents

Cash and cash equivalents include cash in banks, money
    market funds, and certificates of term deposits with maturities of less than
    three months from inception, which are readily convertible to known amounts
    of cash and which, in the opinion of management, are subject to an
    insignificant risk of loss in value.



e) Fair Value of Financial Instruments and Derivative
    Financial Instruments

The Company has adopted Statement of Financial Accounting
    Standards ("SFAS") Number 119, "Disclosure About Derivative Financial
    Instruments and Fair Value of Financial Instruments." The carrying amount of
    accrued liabilities approximates its fair value because of the short
    maturity of this item. Certain fair value estimates may be subject to and
    involve, uncertainties and matters of significant judgment, and, therefore,
    cannot be determined with precision. Changes in assumptions could
    significantly affect these estimates. The Company does not hold or issue
    financial instruments for trading purposes, nor does it utilize derivative
    instruments in the management of its foreign exchange, commodity price or
    interest rate market risks.



f) Segmented Reporting

SFAS Number 131, "Disclosure About Segments of an
    Enterprise and Related Information", changed the way public companies report
    information about segments of their business in their quarterly reports
    issued to shareholders. It also requires entity-wide disclosures about the
    products and services an entity provides, the material countries in which it
    holds assets and reports revenues and its major customers. The Company
    presently operates only in Costa Rica.



g) Federal Income Taxes

Deferred income taxes are reported for timing differences
    between items of income or expense reported in the financial statements and
    those reported for income tax purposes in accordance with SFAS Number 109,
    "Accounting for Income Taxes", which requires the use of the asset/liability
    method of accounting for income taxes. Deferred income taxes and tax
    benefits are recognized for the future tax consequences attributable to
    differences between the financial statement carrying amounts of existing
    assets and liabilities and their respective tax bases, and for tax loss and
    credit carryforwards. Deferred tax assets and liabilities are measured using
    enacted tax rates expected to apply to taxable income in the years in which
    those temporary differences are expected to be recovered or settled. The
    Company provides for deferred taxes for the estimated future tax effects
    attributable to temporary differences and carryforwards when realization is
    more likely than not.

h) Earnings (Loss) per Share

The Company has adopted Financial Accounting Standards
    Board ("FASB") Statement Number 128, "Earnings per Share," ("EPS") which
    requires presentation of basic and diluted EPS on the face of the income
    statement for all entities with complex capital structures and requires a
    reconciliation of the numerator and denominator of the basic EPS computation
    to the numerator and denominator of the diluted EPS computation. In the
    accompanying financial statements, basic earnings (loss) per share is
    computed by dividing net income/loss by the weighted average number of
    shares of common stock outstanding during the period.



i) Foreign Currency Transactions

The Company's functional and reporting currency is the
    U.S. Dollar. All transactions initiated in other currencies are translated
    to U.S. Dollars in accordance with SFAS No. 52 as follows:

(i) Monetary assets and liabilities at the rate of
      exchange in effect at the balance sheet date;

(ii) All other assets and liabilities at historical
      rates; and

(iii) Revenue and expense items at the average rate of
      exchange prevailing during the year.

Exchange gains and losses arising from such translations
    are deferred until realization and are included as a separate component of
    shareholders' equity as a component of comprehensive income or loss. Upon
    realization, the amount deferred is recognized in income in the period when
    it is realized.

No significant realized exchange gains or losses were
    recorded in the period ended June 30, 2006.

j) Derivative Financial Instruments

The Company was not a party to any derivative financial
    instruments during the reported fiscal period.

k) Stock-Based Compensation

The Company adopted the provisions of Statement of
    Financial Accounting Standards ("SFAS") No. 123(R), "Share-Based Payment",
    which establishes accounting for equity instruments exchanged for employee
    services. Under the provisions of SFAS 123(R), stock-based compensation cost
    is measured at the grant date, based on the calculated fair value of the
    award, and is recognized as an expense over the employees' requisite service
    period (generally the vesting period of the equity grant). The Company
    accounts for share-based payments to non-employees, in accordance with SFAS
    123 (as originally issued) and Emerging Issues Task Force Issue No. 96-18,
    "Accounting for Equity Instruments That Are Issued to Other Than
    Employees for Acquiring, or in Conjunction with Selling, Goods or Services".



l) Comprehensive Income (Loss)

SFAS No. 130, "Reporting Comprehensive Income",
    establishes standards for reporting and display of comprehensive income and
    its components in a full set of general-purpose financial statements. For
    the period ended June 30, 2006, the Company had no items of other
    comprehensive income. Therefore, net loss equals comprehensive loss for the
    period ended June 30, 2006.



m) Revenue Recognition



The Company recognizes revenue from the sale of products
    and services in accordance with Securities and Exchange Commission Staff
    Accounting Bulletin No. 104 ("SAB 104"), "Revenue Recognition in Financial
    Statements." Revenue will consist of dental services income and will be
    recognized only when all of the following criteria have been met:



> (v) Persuasive evidence for an agreement exists;

(vi) Delivery has occurred;

(vii) The fee is fixed or determinable; and

(viii) Revenue is reasonably assured.





ITEM 3. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of our management, including
our principal executive officer and principal financial officer, we have
conducted an evaluation of the effectiveness of the design and operation of our
disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e)
under the Securities and Exchange Act of 1934, as of the end of the period
covered by this report. Based on this evaluation, our principal executive
officer and principal financial officer concluded as of the evaluation date that
our disclosure controls and procedures were effective such that the material
information required to be included in our Securities and Exchange Commission
reports is recorded, processed, summarized and reported within the time periods
specified in SEC rules and forms relating to our company, particularly during
the period when this report was being prepared.

Additionally, there were no significant changes in our internal controls or
in other factors that could significantly affect these controls subsequent to
the evaluation date. We have not identified any significant deficiencies or
material weaknesses in our internal controls, and therefore there were no
corrective actions taken.



PART II - OTHER INFORMATION

ITEM 6. EXHIBITS

The following exhibits are included with this quarterly statement filing.

Those marked with an asterisk and required to be filed hereunder, are
incorporated by reference and can be found in their entirety in our original
Form SB-2 Registration Statement, filed under SEC File Number 333-135037, at the
SEC website at www.sec.gov:

Exhibit

Number Description

3.1 Articles of Incorporation*

3.2 Bylaws*

> 31.1 Sec. 302 Certification of Principal Executive Officer
>     31.2 Sec. 302 Certification of Principal Financial Officer
>     32.1 Sec. 906 Certification of Principal Executive Officer
>     32.2 Sec. 906 Certification of Principal Financial Officer

* Previously filed





SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant
caused this report to be signed on its behalf by the undersigned, thereunto duly
authorized.



March 1, 2007                                                        
Coronado Corp., Registrant

By: /s/ Alejandro Quesada

______________________________

Alejandro Quesada, Director, President.

Principal Executive Officer.





March 1, 2007                                                        
By: /s/ Shawn Phillips

_______________________________

Shawn Phillips, Director, Secretary, Treasurer.

Principal Financial Officer