UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549  FORM
10-Q  QUARTERLY REPORT UNDER
SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934  For the quarterly period
ended September 30, 2009 Commission file number
333-135037  CORONADO CORP. (Exact
name of registrant as specified in its charter)  Nevada

98-0485668(State or other jurisdiction of incorporation or
organization)

(IRS Employer Identification No.)   Tibas
del Correo, 50 metros Norte y 25 metros al Este, San Jose, República
de Costa Rica (Address of principal executive offices)  (702)
987-1847 (Registrants Telephone Number, Including Area Code)  Indicate by check mark whether the
registrant (1) has filed all reports required to be filed by Section 13 or 15(d)
of the Securities Exchange Act of 1934 during the past 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
  ____  Indicate by check mark whether the
registrant has submitted electronically and posted on its corporate Web site, if
any, every Interactive Date File required to be submitted and posted pursuant to
Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter
period that the registrant was required to submit and post such filed).
   Yes  ____  No  X (Not required)  Indicate by check mark whether the
registrant is a large accelerated filer, an accelerated filer, a non-accelerated
filer, a non-accelerated filer, or a smaller reporting company.  See the
definitions of large accelerated filer, accelerated filer and smaller
reporting company in Rule 12b-2 of the Exchange Act.  Large accelerated filer
[  ]
Accelerated filer
[  ]Non-accelerated filer
[  ]
(Do not check if a smaller reporting
company)
Smaller reporting
company
[X]  Indicate by check mark whether the
registrant is a shell company (as defined in Rule 12b-2 of the Exchange
Act). Yes
 X   No  ____  Indicate the number of shares
outstanding of each of the registrants classes of common stock, as of the
latest practicable date:  There were 5,175,000 shares of Common Stock
issued and outstanding as of November 1, 2009.       PART I  FINANCIAL INFORMATION ITEM
1.  FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA. The accompanying
unaudited financial statements have been prepared in accordance with accounting
principles generally accepted in the United States of America and the rules of
the Securities and Exchange Commission ("SEC"), and should be read in
conjunction with the audited financial statements and notes thereto contained in
the Company's Form 10-K/A filed with the SEC on September 28, 2009. In the
opinion of management, all adjustments, consisting of normal recurring
adjustments, necessary for a fair presentation of financial position and the
results of operations for the periods presented have been reflected herein. The
results of operations for the periods presented are not necessarily indicative
of the results to be expected for the full year ending March 31, 2010.         2              CORONADO
CORP.  (A Development
Stage Company)  INTERIM FINANCIAL
STATEMENTS  SEPTEMBER 30,
2009  (Unaudited)  3    CORONADO CORP. (A Development Stage
Company)  INDEX TO INTERIM
FINANCIAL STATEMENTS  FOR THE PERIOD OF
JANUARY 9, 2006 (INCEPTION) TO SEPTEMBER 30, 2009   Page(s)   Balance
Sheets at September 30, 2009 and March 31, 2009 5  Statements of Operations for the
three months ended September 30, 2009 and 2008, for the six months ended September
30, 2009 and 2008, and cumulative totals from
January 9, 2006 (Inception) to September 30, 2009 6  Statements of Changes in
Stockholders' Equity (Deficit) for the period of January 9, 2006 (Inception)
to September 30, 2009 7  Statements of Cash Flows for the six
months ended September 30, 2009 and 2008 and
cumulative totals from January 9, 2006 (Inception) to September 30, 2009 8  Notes to
Interim Financial Statements 9 - 13    4      Coronado
Corp. (A Development Stage
Company) Balance Sheets      ASSETSAs
of

As ofSeptember
30,

March
31,2009

2009(Unaudited)CURRENT ASSETSCash and cash
equivalents
$
6,656
$
7,536Prepaid expenses

-

1,309Total current assets

6,656

8,845TOTAL ASSETS
$
6,656
$
8,845LIABILITIES
AND STOCKHOLDERS' EQUITYCURRENT
LIABILITIESAccounts payable and accrued
liabilities
$
3,269
$
-Total current
liabilities

3,269

-Commitment

-

-STOCKHOLDERS'
EQUITYCapital
Stock (Note 3)Authorized:100,000,000 common
shares, $0.001 par valueIssued and outstanding
shares:5,175,000 common
shares

5,175

5,175Additional paid-in capital

109,279

109,279Deficit accumulated during the
development stage

(111,067)

(105,609)Total Equity

3,387

8,845TOTAL LIABILITIES AND
STOCKHOLDERS' EQUITY
$
6,656
$
8,845    The
accompanying notes are an integral part of these financial statements.  5


Coronado
Corp. (A Development Stage
Company) Interim Statements of Operations (Unaudited)   Cumulativefrom Inception(January 9, 2006)Three Months Ended September 30,


Six Months Ended September 30,

to September 30,2009


2008


2009


2008


2009REVENUES:


$
-

$
-

$
-

$
-

$
-EXPENSES:Professional fees


3,269


3,070


5,298


6,398


60,473Depreciation and
amortization


-


847


-


1,693


22,170General and
administrative


74


2,186


160


4,445


25,339Total
operating expenses



3,343


6,103


5,458


12,536


107,982Other Income
(Expense)Loss on disposition of
subsidiary



-


-


-


-


(3,085)Net (Loss) before Income
Taxes



(3,343)


(6,103)


(5,458)


(12,536)


(111,067)Provision
for Income Taxes(Note
4)



-


-


-


-


-Net (Loss)

$
(3,343)

$
(6,103)

$
(5,458)

$
(12,536)

$
(111,067)PER SHARE DATA:Basic and diluted loss
percommon share
$
(0.00)

$
(0.00)

$
(0.00)

$
(0.00)Weighted average number ofcommon shares
outstanding



5,175,000


5,175,000


5,175,000


5,175,000


The
accompanying notes are an integral part of these financial statements.  6


Coronado
Corp. (A Development Stage
Company) Interim Statements of Changes in Stockholders Equity
(Deficit) For the Period of
Inception (January 9, 2006) to September 30, 2009    DeficitAccumulatedAdditional

During theCommon
Shares

Paid-in

DevelopmentShares

Amount

Capital

Stage


TotalInception - January 9,
2006


-

$
-

$
-

$
-

$
-Common shares
issued for cashat
approximately $0.006 per share,February
1, 2006


75,000


454


-


-


454Restatement
for change to $0.001par
value from no par value


-


(379)


379


-


-Loss for the
period


-


-


-


(3,954)


(3,954)Balance - March 31, 2006


75,000


75


379


(3,954)


(3,500)Common shares
issued for cashat
$0.01 per share, April 25, 2006


3,000,000


3,000


27,000


-


30,000Common shares
issued for cashat
$0.04 per share, November 14, 2006


2,100,000


2,100


81,900


-


84,000Loss for the
year


-


-


-


(26,396)


(26,396)Balance - March 31, 2007


5,175,000


5,175


109,279


(30,350)


84,104Loss for the
year


-


-


-


(45,697)


(45,697)Balance - March 31, 2008


5,175,000


5,175


109,279


(76,047)


38,407Loss for the
year


-


-


-


(29,562)


(29,562)Balance  March 31, 2009


5,175,000


5,175


109,279


(105,609)


8,845Loss for the
period (Unaudited)


-


-


-


(5,458)


(5,458)Balance  September 30, 2009
(Unaudited)


5,175,000

$
5,175

$
109,279

$
(111,067)

$
3,387


The
accompanying notes are an integral part of these financial statements.  7


Coronado
Corp. (A Development Stage
Company) Interim Statements of Cash Flows (Unaudited)   Cumulativefrom Inception(January 9, 2006)Six Months Ended September 30,

to September 30,2009


2008

2009OPERATING ACTIVITIESNet (Loss)

$
(5,458)

$
(12,536)

$
(111,067)Adjustment to Reconcile Net
Income to Cash Generated byOperating Activities:Depreciation
and amortization


-


1,693


22,170Loss on
disposition of subsidiary


-


-


3,085Changes in Operating Assets and
Liabilities:Decrease
in prepaid expenses


1,309


700


-Increase
(decrease) in accounts payable and accruedliabilities


3,269


(464)


3,269Net cash used in operating
activities


(880)


(10,607)


(82,543)INVESTING ACTIVITIESLeasehold improvements


-


-


(16,243)Machinery and equipment


-


-


(16,935)Goodwill


-


-


(577)Net cash used in investing
activities


-


-


(33,755)FINANCING ACTIVITIESNotes payable  related
parties


-


-


8,500Common stock issued for
cash


-


-


114,454Net cash provided by financing
activities


-


-


122,954INCREASE (DECREASE) IN CASH AND
CASH EQUIVALENTS


(880)


(10,607)


6,656CASH AND CASH EQUIVALENTS AT
BEGINNING OF PERIOD


7,536


26,421


-CASH AND CASH EQUIVALENTS AT
END OF PERIOD

$
6,656

$
15,814

$
6,656Supplemental Cash Flow
Disclosures:Cash paid for:Interest expense

$
-

$
-

$
-Income taxes

$
-

$
-

$
-Non-Cash Financing and
Investing Activities:Notes payable  related parties
cancelled on disposition of subsidiary

$
-

$
-

$
8,500


The
accompanying notes are an integral part of these financial statements.  8     Coronado
Corp. (A Development Stage
Company) Notes to Interim Financial Statements (Unaudited)   1. Organization
and Going Concern  Coronado Corp.
(the Company) is a Nevada corporation incorporated on January 9, 2006.
 It is based in San Jose, Costa Rica.  The company purchased a
wholly-owned subsidiary, Bosque Tranquilo S.A. in San Jose, Costa Rica on
October 12, 2006. On March 31 2009, the Company disposed of Bosque Tranquilo
S.A.  The
Company is a development stage company that intends to offer dental
services in Costa Rica.  To date, the Companys activities have been
limited to its formation and the raising of equity capital.  The Companys
fiscal year end is March 31.  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 of September 30, 2009, the Company had a loss from operations of
$5,458, an accumulated deficit of $111,067, and working capital of $3,387 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, 2010.  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 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  Basis of Presentation  The accounting
and reporting policies of the Company conform to U.S. generally accepted
accounting principles (US GAAP) applicable to development stage companies.  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.  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. The Company had $6,656 and $7,536 in cash and cash equivalents
September 30, 2009 and March 31, 2009, respectively.      9      Coronado
Corp. (A Development Stage
Company) Notes to Interim Financial Statements (Unaudited)   2. Significant
Accounting Policies- Continued Start-Up
Costs  In accordance
with FASC 720-15-20 Start-up Activities, the Company expenses all costs
incurred in connection with the start-up and organization of the Company.  Concentrations of Credit Risk  The
Companys financial instruments that are exposed to concentrations of credit
risk primarily consist of its cash and cash equivalents and related party
payables.  The Company places its cash and cash equivalents with financial
institutions of high credit worthiness.  At times, its cash and cash
equivalents with a particular financial institution may exceed any applicable
government insurance limits.  The Companys management plans to assess the
financial strength and credit worthiness of any parties to which it extends
funds, and as such, it believes that any associated credit risk exposures are
limited.  Property and Equipment   Property and
equipment are stated at cost. The Company has adopted the policy of depreciation
being computed by use of the straight-line method over the estimated useful
lives of the assets, which is up to 5 years for equipment and the shorter of
lease terms or 10 years for leasehold improvements. The depreciation expense on
property and equipment was $0 and $1,693 for the six months ended September 30,
2009 and 2008, respectively.  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 FASC Topic No. 740, 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.  Earnings (Loss) per Share  The
Company has adopted FASC Topic No. 260, 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.  10      Coronado
Corp. (A Development Stage
Company) Notes to Interim Financial Statements (Unaudited)    2. Significant
Accounting Policies Continued  Foreign Currency Transactions  The
Companys functional currency is the Costa Rican Colon. The Companys reporting
currency is the U.S. Dollar.  All transactions initiated in Colons are
translated to U.S. Dollars in accordance with FASC 830-10-20, "Foreign
Currency Translation" as follows:  (i) Monetary assets and liabilities at the rate of exchange in effect
at the balance sheet date; (ii) Equity at historical rates; and (iii) Revenue and expense items at the average rate of exchange
prevailing during the period.  Adjustments arising from such translations are deferred until
realization and are included as a separate component of stockholders equity as
a component of comprehensive income or loss.  Therefore, translation
adjustments are not included in determining net income (loss) but reported as
other comprehensive income.  For
foreign currency transactions, the Company translates these amounts to the
Companys functional currency at the exchange rate effective on the invoice
date.  If the exchange rate changes between the time of purchase and the
time actual payment is made, a foreign exchange transaction gain or loss results
which is included in determining net income for the period.  No
significant realized exchange gains or losses were recorded from inception
(January 9, 2006) to the period ended September 30, 2009.  Comprehensive Income (Loss)  FASC Topic No. 220, Comprehensive Income, establishes standards
for reporting and display of comprehensive income and its components in a full
set of general-purpose financial statements.  From inception (January 9,
2006) to September 30, 2009, the Company had no items of other comprehensive
income.  Therefore, net loss equals comprehensive loss from inception
(January 9, 2006) to September 30, 2009.  Advertising Costs  Advertising costs are expensed as incurred. From inception
(January 9, 2006) to September 30, 2009, the Company had no advertising
expenses.  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.  11      Coronado
Corp. (A Development Stage
Company) Notes to Interim Financial Statements (Unaudited)    2. Significant
Accounting Policies Continued  Recent Accounting Pronouncements  In June 2009 the
FASB established the Accounting Standards Codification ("Codification" or "ASC")
as the source of authoritative accounting principles recognized by the FASB to
be applied by nongovernmental entities in the preparation of financial
statements in accordance with generally accepted accounting principles in the
United States ("GAAP"). Rules and interpretive releases of the Securities and
Exchange Commission ("SEC") issued under authority of federal securities laws
are also sources of GAAP for SEC registrants. Existing GAAP was not intended to
be changed as a result of the Codification, and accordingly the change did not
impact our financial statements. The ASC does change the way the guidance is
organized and presented.  Statement of
Financial Accounting Standards ("SFAS") SFAS No. 165 (ASC Topic 855), "Subsequent
Events", SFAS No. 166 (ASC Topic 810), "Accounting for Transfers of Financial
Assets-an Amendment of FASB Statement No. 140", SFAS No. 167 (ASC Topic 810),
"Amendments to FASB Interpretation No. 46(R)", and SFAS No. 168 (ASC Topic 105),
"The FASB Accounting Standards Codification and the Hierarchy of Generally
Accepted Accounting Principles-a replacement of FASB Statement No. 162" were
recently issued. SFAS No. 165, 166, 167, and 168 have no current applicability
to the Company or their effect on the financial statements would not have been
significant.  Accounting
Standards Update ("ASU") ASU No. 2009-05 (ASC Topic 820), which amends Fair
Value Measurements and Disclosures - Overall, ASU No. 2009-13 (ASC Topic 605),
Multiple-Deliverable Revenue Arrangements, ASU No. 2009-14 (ASC Topic 985),
Certain Revenue Arrangements that include Software Elements, and various other
ASU's No. 2009-2 through ASU No. 2009-15 which contain technical corrections to
existing guidance or affect guidance to specialized industries or entities were
recently issued. These updates have no current applicability to the Company or
their effect on the financial statements would not have been significant.   3. Capital
Stock  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.  Share Issuances  Since inception
(January 9, 2006), the Company has issued 75,000, 3,000,000, and 2,100,000
common shares at approximately $0.006, $0.01, and $0.04 per share respectively,
resulting in total proceeds of $114,454.  There were 5,175,000 common
shares issued and outstanding at September 30, 2009.  Of these shares,
1,575,000 were issued to the spouse of a director, 1,500,000 were issued to a
director and officer of the Company, and 2,100,000 were issued to unaffiliated
investors.         12      Coronado
Corp. (A Development Stage
Company) Notes to Interim Financial Statements (Unaudited)    4. Income Taxes  The company has
incurred operating losses of $111,067, which, if unutilized, will begin to
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
offset by a valuation allowance.  Details of future income tax assets are as follows: September
30,


March 31,Future income tax
assets:

2009


2009Net operating loss (from inception January 9,
2006)
$
111,067

$
105,609Approximate Statutory tax rate (combined federal
and state)

34%


34%Non-capital tax loss

37,763


35,907Valuation allowance

(37,763)


(35,907)$
-

$
-  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.   5. Disposition of
Subsidiary  At March 31,
2009, we disposed of our 100% wholly-owned subsidiary, Bosque Tranquilo S.A., to
a former officer, who is also a stockholder and a current director of the
Company.  Summarized financial information for the disposition is set forth
below.  March 31, 2009Forgiveness of shareholder
loans
$
           8,500Loss on disposal of net
assets
(11,585)Net loss on disposition
$       (
 3,085)      13       ITEM 2.
  MANAGEMENTS DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND
RESULTS OF OPERATIONS  This report includes
a number of forward-looking statements that reflect our current views with
respect to future events and financial performance.  Forward-looking
statements are often identified by words such as:  believe, expect,
estimate, anticipate, intend, project and similar expressions, or words which,
by their nature, refer to future events.  You should not place any undue
certainty on these forward-looking statements, which apply only as of the date
of this quarterly.  These forward-looking statements are subject to certain
risks and uncertainties that could cause actual results to differ materially
from our predictions.  Results of
Operations  We have conducted no
material operations during the period ended September 30, 2009, and do not have
any present operations.  During the period ended September 30, 2009, we
generated no revenues.  Accordingly, a discussion of our results of
operations is not meaningful and will not be presented herein.  The following table
provides selected financial data about our company as of and for the period
ended September 30, 2009 and the year ended March 31, 2009.  Balance Sheet Data:


September 30, 2009


March 31, 2009Cash

$
6,656

$
7,536Total assets

$
6,656

$
8,845Total liabilities

$
3,269

$
-Stockholders equity

$
3,387

$
8,845  Liquidity and
Capital Resources  The report of our
auditors on our audited financial statements for the fiscal year ended March 31,
2009, contains a going concern qualification as we have suffered losses since
our inception.  We have minimal assets and have achieved no operative
revenues since our inception.  We have depended on loans and sales of
equity securities to conduct operations.  Unless and until we commence
material operations and achieve material revenues, we will remain dependent on
financings to continue our operations.  Because of our limited cash in the
bank, we will be required to raise additional capital over the next twelve
months to meet our ongoing expenses.  Plan of
Operation  Our plan over the
next 12 months is to launch and operate a website, www.dental-vacation.com , promoting dental tourism
in Costa Rica, whereby Coronado Corp will arrange dental services and hotel
accommodations for North American and European individuals looking for
high-quality dental service at affordable prices.  Our main marketing
slogan will be Get your teeth fixed anda dream vacation for half the
price you could get your teeth done in Canada or the US.  Coronado Corp will
charge a booking fee to the consumer, and a 20% commission to the dentists,
hotels, and tour companies for all business generated by the Company.  We
plan to market our services to the public via newspaper advertising, email
broadcasting, and word of mouth, in order to generate revenue.   14       At present we are
looking to hire a Website designer and marketing consultant to assist us in
creating our website. We will begin to promote our services to the public by way
of e-mail advertising and word of mouth in order to generate revenue. Floricel
Leiton, our company President, will also be entering into contract negotiations
with various dental clinics, hotels, and tour companies in Costa Rica whose
services Coronado Corp, will promote on www.dental-vacation.com. We
feel that our advertising efforts will be an important part to the success of
our business development, acting as an effective way to introduce Coronado and
its services 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. Also
important to the successful development of our business is being able to offer
desirable vacation packages and hotel accommodations to those seeking to travel
to Costa Rica for dental services through our website.  Floricel Leiton,
the Companys President, will be negotiating with various hotels and tour
operators enabling us to offer a wide variety of accommodations and tours. 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 are able to generate revenue. If
we are unable to generate enough revenue to stay in business or run out of cash,
we will have to find alternative sources for money, like a second public
offering, a private placement of securities or loans from our officers or
others. Equity financing could result in additional dilution to existing
shareholders. If
we are unable to meet our needs for cash, then we may be unable to continue,
develop, or expand our operations. 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. If
we are unable to pay for our expenses because we do not have enough money, we
will cease operations until we raise more money. If we cannot or do not raise
more money, we will be forced to cease operations. We
have no present plans to purchase or sell any plant or significant
equipment.  We also have no present plans to add employees although we
may do so in the future if we engage in any merger or acquisition
transactions. Off-Balance
Sheet Arrangements  The Company has no
off-balance sheet arrangements.  ITEM 3.
 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK  Not applicable.   15       ITEM 4T.
 CONTROLS AND PROCEDURES  Disclosure
Controls and Procedures  Under the supervision
and with the participation of our management, including our principal executive
officer and the principal financial officer, are responsible for conducting 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 Exchange Act of 1934, as of the end of the quarterly period covered
by this report. Disclosure controls and procedures means 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, including any
consolidating subsidiaries, and was made known to us by others within those
entities, particularly during the period when this report was being prepared.
 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 as of September 30, 2009.  Managements
Report on Internal Control Over Financial Reporting.  The management of the
Company is responsible for establishing and maintaining adequate internal
control over financial reporting. The internal control process has been
designed, under our supervision, to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of the Companys
financial statements for external reporting purposes in accordance with
accounting principles generally accepted in the United States of America.  Management conducted
an assessment of the effectiveness of the Companys internal control over
financial reporting as of September 30, 2009, including (i) the control
environment, (ii) risk assessment, (iii) control activities, (iv) information
and communication, and (v) monitoring. Based on this assessment, management has
determined that the Companys internal control over financial reporting as of
September 30, 2009 was not effective for the reason described herein.  The matters involving
internal controls and procedures that our management considered to be material
weaknesses under the standards of the Public Company Accounting Oversight Board
were: (1) inadequate segregation of duties consistent with control objectives.
 The aforementioned material weakness was identified by our Chief Executive
Officer in connection with the review of our financial statements as of
September 30, 2009.  Management believes
that the material weakness set forth above did not have an effect on our
financial results.  Our internal control
over financial reporting includes policies and procedures that pertain to the
maintenance of records that accurately and fairly reflect, in reasonable detail,
transactions and dispositions of assets; and provide reasonable assurances that:
(1) transactions are recorded as necessary to permit preparation of financial
statements in accordance with accounting principles generally accepted in the
United States; (2) receipts and expenditures are being made only in accordance
with authorizations of management and the directors of the Company; and (3)
unauthorized acquisitions, use, or disposition of the Companys assets that
could have a material affect on the Companys financial statements are prevented
or timely detected.  All internal control
systems, no matter how well designed, have inherent limitations. Therefore, even
those systems determined to be effective can provide only reasonable assurance
with respect to financial  16       statement
preparations and presentations. Also, projections of any evaluation of
effectiveness to future periods are subject to the risk that controls may become
inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.  In connection with
the preparation of this Quarterly Report on Form 10-Q for the period ended
September 30, 2009, management, with the participation of our Chief Executive
Officer and Chief Financial Officer, has evaluated the effectiveness of our
internal controls over financial reporting, pursuant to Rule 13a-15 under the
Exchange Act based on the framework in Internal Control  Integrated Framework,
issued by the Committee of Sponsoring Organizations of the Treadway Commission
(COSO). Our Chief Executive Officer and Chief Financial Officer have concluded
that the design and operation of our internal controls and procedures were not
effective as of September 30, 2009. There were no significant changes in our
internal controls over financial reporting that occurred during the period
covered in this report that have materially affected, or are reasonably likely
to materially affect, our internal controls over financial reporting.  This quarterly report
does not include an attestation report of the companys registered public
accounting firm regarding internal control over financial reporting.
 Managements report was not subject to attestation by the companys
registered public accounting firm pursuant to temporary rules of the Securities
and Exchange Commission that permit the company to provide on managements
report on this quarterly report.  Changes in
Internal Control Over Financial Reporting.  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 1.  LEGAL PROCEEDINGS In the ordinary course of our business, we may from time to time
become subject to routine litigation or administrative proceedings which are
incidental to our business. We are not a party to nor are we aware of any
existing, pending or threatened lawsuits or other legal actions involving
us. ITEM 1A.  RISK FACTORS Not applicable. ITEM 2.  UNREGISTERED SALES OF EQUITY SECURITIES AND
USE OF PROCEEDS We did not issue any equity securities during the quarter ended
September 30, 2009. ITEM 3.  DEFAULTS UPON SENIOR SECURITIES None. ITEM 4.  SUBMISSION OF MATTERS TO A VOTE OF SECURITY
HOLDERS None.  17       ITEM 5.  OTHER INFORMATION None. ITEM 6.
  EXHIBITS  The following
exhibits are included with this filing.  Exhibit Number Description  31 Rule
13a-14(a)/15d-14a(a) Certifications 32 Section
1350 Certifications   18


SIGNATURES  Pursuant
to the requirements 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.   CORONADO
CORP.(Registrant)November 13,
2009_____________________________
BY:
/s/ Floricel
LeitonDateFloricel
LeitonPresident,
Chief Executive Officer, Principal Financial Officer, Principal Accounting
Officer,  and member of the Board of
Directors


19