U.S. SECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549  FORM 10-Q  [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934  For the quarterly period ended March 31, 2009  [_] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934  For the transition period from  Commission File No. 000-52162  MCA HOLDINGS CORPORATION(Exact name of small business issuer as specified in its charter) Nevada98-0497320(State or other jurisdiction of incorporation or formation)(I.R.S. employer identification number)  Suite 2806 505  6th Street S.W. Calgary, Alberta Canada T2P 1X5 (Address of principal executive offices) (Zip Code)  Issuer's telephone number: (403) 237-8330
Issuer's facsimile number: (403) 228-3013  No change(Former name, former address and former
fiscal year, if changed since last report) Copies to:Richard W. Jones 
Jones & Haley, P.C.
115 Perimeter Center Place, Suite 170
Atlanta, Georgia  30346
(770) 804-0500
www.corplaw.net  Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the 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 [  ]  Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [X] No [  ]  1  APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS  Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes [  ]       No [  ]  APPLICABLE ONLY TO CORPORATE ISSUERS  Indicate the number of shares outstanding of each of the issuers classes of common stock, as of the latest practicable date:  10,645,000 shares of $.0001 par value common stock outstanding as of March 31, 2009.  Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of large accelerated filer, accelerated filer and smaller reporting company in Rule 12b-2 of the Exchange Act.  (Check one):  Large Accelerated Filer [  ] Accelerated Filer [  ]  Non-Accelerated Filer [  ] Smaller reporting company [X] (Do not check if a smaller reporting company)  2  MCA HOLDINGS CORPORATION 
(a corporation in the development stage)INTERIM AND UNAUDITED FINANCIAL STATEMENTS INDEX  PART I  FINANCIAL INFORMATION: Page  Item 1. Financial Statements 3  Balance Sheet (Unaudited) 4  Statements of Operations (Unaudited) 5  Statement of Stockholders' Deficit (Unaudited) 6  Statements of Cash (Unaudited) 7  Item 2. Management's Discussion and Analysis of Financial Conditions & Results of Operations 8  Item 3. Quantitive and Qualitative Disclosure About Market Risks 9  Item 4.T. Controls and Procedures 9  PART II  OTHER INFORMATION:  Item 1. Legal Proceedings 10  Item 1A. Risk Factors 10  Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 10  Item 3. Defaults Upon Senior Securities 10  Item 4. Submission of Matters to a Vote of Security Holders 10  Item 5. Other Information 10  Item 6. Exhibits 10  Signatures 11  3  PART I  FINANCIAL INFORMATION  Item 1. Unaudited Financial Statements  MCA Holdings, Inc.(A Development Stage Company)Balance Sheet--UnauditedAs ofMarch 31,
2009December 31, 2008ASSETSCURRENT ASSETS:Cash$               528$                     545Accounts Receivable----TOTAL CURRENT ASSETS528545FIXED ASSETS:Furniture, Fixtures, and Equipment20,09820,098Accumulated Depreciation(8,709)(7,704)TOTAL FIXED ASSETS11,38912,394TOTAL ASSETS$          11,917$                 12,939LIABILITIES AND STOCKHOLDERS' DEFICITCURRENT LIABILITIES:Accounts Payable$          35,536$                 26,960Due to Related Party21,88821,888TOTAL CURRENT LIABILITIES57,42448,848TOTAL LIABILITIES57,42448,848Preferred stock ($0.0001 par value; 10,000,000 shares authorized:no shares issued and outstanding at March 31, 2009)--Common stock ($0.0001 par value; 100,000,000 shares authorized:10,645,000 shares issued and outstanding at March 31, 2009)1,0651,065Paid in Capital407,835407,835Accumulated Deficit(454,407)(444,809)TOTAL STOCKHOLDERS' DEFICIT(45,507)(35,909)TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY$          11,917$                 12,939       4   MCA Holdings, Inc.(A Development Stage Company)Statement of Operations--UnauditedCumulativeFor the Three Months EndedTotals SinceMarch 31,Inception20092008April 19, 2006REVENUES:Income$                -$                -$                -Total Revenue---EXPENSES:Consulting Fees-3,300247,833Legal and Professional Fees3,0457,243104,996Rent4,1315,20559,765Depreciation1,0051,0058,709Selling, General, and Administrative1,4171,45033,104Total Expenses9,59818,203454,407Loss from operations$          (9,598)$        (18,203)$       (454,407)Basic and fully diluted net loss per common share:$           (0.00)$           (0.00)$            (0.04)Weighted average common shares outstanding10,645,00010,590,00010,645,000                        5   MCA Holdings, Inc.(A Development Stage Company)Statement of Stockholders' Deficit--UnauditedAdditionalCommon StockPreferred StockPaid-inDeficitSharesAmountSharesAmountCapitalAccumulatedBalances, December 31, 200710,645,000$     1,065-$          -$   407,835$    (391,818)Net loss for the year-----(52,991)Balances, December 31, 200810,645,000$     1,065-$          -$   407,835$    (444,809)Net loss for the period-----(9,598)Balances, March 31, 200910,645,000$     1,065-$          -$   407,835$    (454,407)                              6   MCA Holdings, Inc.(A Development Stage Company)Statement of Cash Flows--UnauditedCumulativeFor the Three Months EndedTotals SinceMarch 31,Inception20092008April 19, 2006CASH FLOWS FROM OPERATING ACTIVITIES:Net loss$         (9,598)$       (18,203)$     (454,407)Adjustments to reconcile net (loss) to net cash used in operations:Depreciation Expense1,0051,0058,709Changes in Assets and Liabilities:(Increase)/decrease in Accounts Receivable-23,263-(Increase)/decrease in Prepaid Expenses-2,650-Increase/(decrease) in Accounts Payable8,576(8,817)35,536Increase/(decrease) in Due to Related Party-8221,888NET CASH PROVIDED BY (USED IN)
OPERATING ACTIVITIES(17)(20)(388,274)CASH FLOWS FROM INVESTING ACTIVITIES:Purchase of Fixed Assets--(20,098)NET CASH PROVIDED BY (USED IN)
INVESTING ACTIVITIES--(20,098)CASH FLOWS FROM FINANCING ACTIVITIES:Shareholder Loan---Proceeds from issuance of Common Stock--408,900NET CASH PROVIDED BY (USED IN)
FINANCING ACTIVITIES--408,900NET INCREASE (DECREASE) IN CASH AND CASH
EQUIVALENTS(17)(20)528BALANCE AT BEGINNING OF PERIOD545620-BALANCE AT END OF PERIOD$             528$             600$            528          7  Item 2. Management Discussion and Analysis of Financial Conditions and Results of Operations THE THREE MONTHS ENDED MARCH 31, 2009 COMPARED TO THE THREE MONTHS ENDED MARCH 31, 2008 REVENUES Our total sales revenue remained at $0 for the three months ended March 31, 2009, when compared to the three months ended March 31, 2008. There are no previous or current sales of merchandise to compare in 2009 or 2008 for a percentage of increase/decrease. COSTS OF SALES Our overall cost of sales remained at $0 for the three months ended March 31, 2009, when compared to the three months ended March 31, 2008. There are no previous or current costs of sales of merchandise to compare in 2009 or 2008 for a percentage of increase/decrease in a systematic manner. OPERATION AND ADMINISTRATIVE EXPENSES During the quarter ended March 31, 2009, our operating expenses totaled $9,598 compared to $18,203 for the same period in the previous year. Professional fees, included accounting fees and legal fees, decreased by $4,198 over the same period in 2008. These are fees we pay to accountants and attorneys throughout the year for performing various tasks. LIQUIDITY AND CAPITAL RESOURCES As of March 31, 2009, the Company had assets consisting of cash in the amount of $528.  At March 31, 2009 the Company had total liabilities of $57,424. This amount includes shareholder loans for $21,888. The shareholder loans accrue simple interest at the rate of 10% per annum. GOING CONCERN QUALIFICATION In our Auditor's Report for the fiscal year ending December 31, 2008, Traci J. Anderson stated that we have incurred annual losses since inception, and that this raised substantial doubt about our ability to continue as a going concern. CASH FLOW Our primary sources of liquidity have been the sale of common stock and shareholder loans. WE MAY HAVE TO DISCONTINUE OPERATIONS. If we are unable to achieve or sustain profitability, or if operating losses increase in the future, we may not be able to remain a viable company and may have to discontinue operations. Our expenses have historically exceeded our revenues and we have had losses in all fiscal years of operation, including those in the fiscal year ending 2008, and the losses are projected to continue in 2009. Our net losses for the three months ending March 31, 2009 and the year ending December 31, 2008 were $9,598 and $52,991, respectively. The Company has a cumulative net loss of $454,407 since inception to the period ended March 31, 2009. We have been concentrating on the development of our business plan. There is no assurance that we will be successful in implementing our business plan or that we will be profitable now or in the future. COMMON STOCK We are authorized to issue 100,000,000 shares of Common Stock, with a par value of $0.0001. There are 10,645,000 shares of Common Stock issued and outstanding as of the date of this Quarterly Report on Form 10-Q. All shares of common stock have one vote per share on all matters including election of directors, without provision for cumulative voting. The common stock is not redeemable and has no conversion or preemptive rights. The common stock currently outstanding is validly issued, fully  8  paid and non- assessable. In the event of liquidation of the Company, the holders of common stock will share equally in any balance of the Company's assets available for distribution to them after satisfaction of creditors and preferred shareholders, if any. The holders of common stock of the Company are entitled to equal dividends and distributions per share with respect to the common stock when, as and if, declared by the board of directors from funds legally available. PREFERRED STOCK We are authorized to issue 10,000,000 shares of Preferred Stock, with a par value of $0.0001.  There are 0 shares of preferred stock issued and outstanding as of the date of this Quarterly Report on Form 10-Q. CAUTIONARY STATEMENT FOR FORWARD-LOOKING STATEMENTS Statements contained in this "Management's Discussion and Analysis or Plan of Operation" may contain information that includes or is based upon certain "forward-looking statements" relating to our business. These forward-looking statements represent managements current judgment and assumptions, and can be identified by the fact that they do not relate strictly to historical or current facts. Forward-looking statements are frequently accompanied by the use of such words as "anticipates," "plans," "believes," "expects," "projects," "intends," and similar expressions. Such forward-looking statements involve known and unknown risks, uncertainties, and other factors, including those relating to: · our ability to secure the additional financing adequate to execute our business plan; · our ability to identify, negotiate and complete the acquisition of an operating business, consistent with our business plan. Any one of these or other risks, uncertainties, other factors, or any inaccurate assumptions may cause actual results to be materially different from those described herein or elsewhere by us. We caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date they were made. Certain of these risks, uncertainties, and other factors may be described in greater detail in our filings from time to time with the Securities and Exchange Commission, which we strongly urge you to read and consider. Subsequent written and oral forward-looking statements attributable to us or to persons acting on our behalf are expressly qualified in their entirety by the cautionary statements set forth above and elsewhere in our reports filed with the Securities and Exchange Commission. We expressly disclaim any intent or obligation to update any forward-looking statements. Item 3. Quantitive and Qualitative Disclosure About Market Risks. Not Applicable. Item 4T. Controls and Procedures. (a) Evaluation of disclosure controls and procedures. As required by paragraph (b) of Rules 13a-15 or 15d-15 under the Securities Exchange Act of 1934, the Company's principal executive officer and principal financial officer have evaluated the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act) as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on this evaluation these officers have concluded that as of the end of the period covered by this Quarterly Report on Form 10-Q, our disclosure controls and procedures were effective and were adequate to insure that the information required to be disclosed by the Company in reports it files or submits under the Exchange Act were recorded, processed, summarized and reported within the time period specified in the Commission's rules and forms. (b) Changes in internal controls. There have been no significant changes in our internal controls or other factors that could significantly affect such controls and procedures subsequent to the date we completed our evaluation. Therefore, no corrective actions were taken.   9  PART II - OTHER INFORMATION Item 1. Legal Proceedings. To the best knowledge of the Company's officers and directors, the Company is currently not a party to any pending legal proceedings. Item 1A.  Risk Factors. There have been no material changes to the risk factors previously disclosed under item 1 of the Companys Registration Statement on Form 10-SB as initially filed with the United States Securities and Exchange Commission on August 3, 2006. Item 2. Unregistered sales of Equity Securities and Use of Proceeds.  None. Item 3. Defaults Upon Senior Securities. None. Item 4. Submission of Matters to a Vote of Security Holders. None. Item 5. Other Information. None. Item 6. Exhibits and Reports of Form 8-K. (a) Exhibits *3.1 Certificate of Incorporation, as filed with the Nevada Secretary of State on April 16, 2006. *3.2 By-Laws. 31.1 Certification pursuant to Section 302 of Sarbanes Oxley Act of 2002. 31.2 Certification pursuant to Section 302 of Sarbanes Oxley Act of 2002. 32.1 Certification pursuant to Section 906 of Sarbanes Oxley Act of 2002. 32.2 Certification pursuant to Section 906 of Sarbanes Oxley Act of 2002. * Filed as an exhibit to the Company's Registration Statement on Form 10-SB, as initially filed with the Securities and Exchange Commission on August 3, 2006, and incorporated herein by this reference.     10  SIGNATURES In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, there unto duly authorized. Dated:  May 18, 2009 MCA HOLDINGS CORPORATION  By:  /s/ Wai Leung Cheng Wai Leung Cheng  Principle Executive Officer Chairman