UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, 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 December 31, 2008 Commission file number
333-135037  CORONADO CORP. (Exact
name of registrant as specified 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, 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 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 January 30, 2009.   1    CORONADO CORP.  FORM
10-Q FOR
THE QUARTERLY PERIOD ENDED DECEMBER 31, 2008 TABLE
OF CONTENTS   PAGEPART I -
FINANCIAL INFORMATIONItem 1.
Interim
Financial Statements
3Item 2.
Managements
Discussion and Analysis of Financial Condition and Results of
Operations
16Item 3.
Quantitative
and Qualitative Disclosures About Market Risk
18Item 4T.
Controls and
Procedures
18PART II -
OTHER INFORMATIONItem 1.
Legal
Proceedings
19Item 1A.
Risk
Factors
19Item 2.
Unregistered
Sales of Equity Securities and Use of Proceeds
19Item 3.
Defaults Upon
Senior Securities
19Item 4.
Submission of
Matters to a Vote of Security Holders
19Item 5.
Other
Information
19Item 6.
Exhibits
19SIGNATURES
21   2      PART
I. FINANCIAL INFORMATION   ITEM 1.
 INTERIM FINANCIAL STATEMENTS  The accompanying
condensed unaudited financial statements of Coronado Corp., a Nevada corporation
are condensed and, therefore, do not include all disclosures normally required
by accounting principles generally accepted in the United States of America.
These statements should be read in conjunction with the Company's most recent
annual financial statements for the year ended March 31, 2008 included in a Form
10-K filed with the U.S. Securities and Exchange Commission (SEC) on June 30,
2008.  In the opinion of management, all adjustments necessary for a fair
presentation have been included in the accompanying condensed financial
statements and consist of only normal recurring adjustments. The results of
operations presented in the accompanying condensed financial statements for the
nine month period ended December 31, 2008 are not necessarily indicative of the
operating results that may be expected for the full year ending March 31, 2009.  3                      CORONADO
CORP.  (A Development
Stage Company)  INTERIM CONSOLIDATED FINANCIAL
STATEMENTS  DECEMBER 31,
2008  (Unaudited)  4      Coronado
Corp. (A Development Stage
Company) Consolidated Balance Sheets      ASSETSAs
at

As atDecember
31,

March
31,2008

2008(Unaudited)CURRENT ASSETSCash and cash
equivalents
$
10,898
$
26,421Prepaid expenses

2,194

700Total current assets

13,092

27,121Property
and equipment, net(Note
5)

11,854

14,394Goodwill(Note 6)

577

577TOTAL ASSETS
$
25,523
$
42,092LIABILITIES
AND STOCKHOLDERS' EQUITYCURRENT
LIABILITIESAccounts payable and accrued
liabilities
$
-
$
3,685Due to
related party (Note 7)

7,100

-Total liabilities

7,100

3,685Commitment(Note 7)

-

-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

(96,031)

(76,047)Total Equity

18,423

38,407TOTAL LIABILITIES AND
STOCKHOLDERS' EQUITY
$
25,523
$
42,092    The
accompanying notes are an integral part of these financial statements.  5


Coronado
Corp. (A Development Stage
Company) Interim Consolidated Statements of Operations (Unaudited)    Cumulativefrom Inception(January 9, 2006)Three Months Ended December 31,


Nine Months Ended December 31,

to December 31,2008


2007


2008


2007


2008REVENUES:


$
-

$
-

$
-

$
-

$
-EXPENSES:Professional fees


4,384


1,477


10,783


9,590


51,771Depreciation and
amortization


847


8,968


2,540


15,229


21,324General and
administrative


2,217


2,177


6,661


10,204


22,936Total
operating expenses



7,448


12,622


19,984


35,023


96,031Other Income
(Expense)



-


-


-


-


-Net (Loss) before Income
Taxes



(7,448)


(12,622)


(19,984)


(35,023)


(96,031)Provision
for Income Taxes(Note
4)



-


-


-


-


-Net (Loss)

$
(7,448)

$
(12,622)

$
(19,984)

$
(35,023)

$
(96,031)PER SHARE DATA:Basic and diluted loss
percommon share
$
(0.00)

$
(0.00)

$
(0.00)

$
(0.01)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 Consolidated Statements of Stockholders Equity
(Deficit) For the Period of
Inception (January 9, 2006) to December 31, 2008    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
period (Unaudited)


-


-


-


(19,984)


(19,984)Balance  December 31, 2008
(Unaudited)


5,175,000

$
5,175

$
109,279

$
(96,031)

$
18,423


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


Coronado
Corp. (A Development Stage
Company) Interim Consolidated Statements of Cash Flows (Unaudited)     Cumulativefrom Inception(January 9, 2006)Nine Months Ended December 31,

to December 31,2008


2007

2008OPERATING ACTIVITIESNet (Loss)

$
(19,984)

$
(35,023)

$
(96,031)Adjustment to Reconcile Net
Income to Cash Generated byOperating Activities:Depreciation
and amortization


2,540


15,229


21,324Changes in Operating Assets and
Liabilities:(Increase)
decrease in prepaid expenses


(1,494)


2,177


(2,194)Increase
(decrease) in accounts payable and accruedliabilities


(3,685)


(3,822)


-Increase
(decrease) in short-term note payable (leasehold)


-


(9,408)


-Net cash used in operating
activities


(22,623)


(30,847)


(76,901)INVESTING ACTIVITIESLeasehold improvements


-


(563)


(16,243)Machinery and equipment


-


(16,935)


(16,935)Goodwill


-


-


(577)Net cash used in investing
activities


-


(17,498)


(33,755)FINANCING ACTIVITIESAdvance from related
party


7,100


-


7,100Common stock issued for
cash


-


-


114,454Net cash provided by financing
activities


7,100


-


121,554INCREASE (DECREASE) IN CASH AND
CASH EQUIVALENTS


(15,523)


(48,345)


10,898CASH AND CASH EQUIVALENTS AT
BEGINNING OF PERIOD


26,421


79,735


-CASH AND CASH EQUIVALENTS AT
END OF PERIOD

$
10,898

$
31,390

$
10,898Supplemental Cash Flow
Disclosures:Cash paid for:Interest expense

$
-

$
-

$
-Income taxes

$
-

$
-

$
-


The
accompanying notes are an integral part of these financial statements.  8    Coronado
Corp. (A Development Stage
Company) Notes to Interim Consolidated Financial Statements December 31,
2008 (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.  The
Company is a development stage company that intends to open and operate a
dental clinic 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 December 31, 2008, the Company had a loss from operations
of $19,984, an accumulated deficit of $96,031, and working capital of $5,992 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, 2009.  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 Consolidation  These consolidated financial statements presented are those of the
Company and its wholly-owned subsidiary, Bosque Tranquilo S.A.  All
intercompany balances and transactions have been eliminated.  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.   9    Coronado
Corp. (A Development Stage
Company) Notes to Interim Consolidated Financial Statements December 31,
2008 (Unaudited)     2. Significant
Accounting Policies- Continued  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 $10,898 and $26,421 in cash and cash equivalents
at December 31, 2008 and March 31, 2008, respectively.  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.  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.  Property, Plant, and Equipment   Property, Plant,
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 $2,540 for the period ended
December 31, 2008.  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.  10    Coronado
Corp. (A Development Stage
Company) Notes to Interim Consolidated Financial Statements December 31,
2008 (Unaudited)     2. Significant
Accounting Policies Continued  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.  Foreign Currency Transactions  The
Companys functional currency is the Costa Rican Colone. The Companys reporting
currency is the U.S. Dollar.  All transactions initiated in Colones are
translated to U.S. Dollars in accordance with SFAS No. 52 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 December 31, 2008.  Goodwill  The
Company adopted the provisions of Statement of Financial Accounting Standards
(SFAS) No. 142, Goodwill and Other Intangible Assets,which requires
that goodwill and intangible assets with indefinite lives should not be
amortized but rather be tested for impairment at least annually or sooner
whenever events or changes in circumstances indicate that they may be impaired.
The Company did not recognize any goodwill or intangible asset impairment
charges in the period ended December 31, 2008.  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.  From inception
(January 9, 2006) to December 31, 2008, the Company had no items of other
comprehensive income.  Therefore, net loss equals comprehensive loss from
inception (January 9, 2006) to December 31, 2008.  11    Coronado
Corp. (A Development Stage
Company) Notes to Interim Consolidated Financial Statements December 31,
2008 (Unaudited)     2. Significant
Accounting Policies Continued  Advertising Costs  Advertising costs are expensed as incurred. From inception
(January 9, 2006) to December 31, 2008, 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.  Recent 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.  FASB Statements:  In
May 2008, the FASB issued SFAS No. 163, Accounting for Financial Guarantee
Insurance Contracts - an interpretation of FASB Statement No. 60. Diversity
exists in practice in accounting for financial guarantee insurance contracts by
insurance enterprises under FASB Statement No. 60, Accounting and Reporting
by Insurance Enterprises. That diversity results in inconsistencies in the
recognition and measurement of claim liabilities because of differing views
about when a loss has been incurred under SFAS No. 5, Accounting for
Contingencies. This Statement requires that an insurance enterprise
recognize a claim liability prior to an event of default (insured event) when
there is evidence that credit deterioration has occurred in an insured financial
obligation. This Statement also clarifies how Statement 60 applies to financial
guarantee insurance contracts, including the recognition and measurement to be
used to account for premium revenue and claim liabilities. Those clarifications
will increase comparability in financial reporting of financial guarantee
insurance contracts by insurance enterprises. This Statement requires expanded
disclosures about financial guarantee insurance contracts. The accounting and
disclosure requirements of the Statement will improve the quality of information
provided to users of financial statements. This Statement is effective for
financial statements issued for fiscal years beginning after December 15, 2008,
and all interim periods within those fiscal years.  In May 2008, the
FASB issued SFAS No. 162, The Hierarchy of Generally Accepted Accounting
Principles.  This Statement identifies the sources of accounting
principles and the framework for selecting the principles to be used in the
preparation of financial statements of nongovernmental entities that are
presented in conformity with generally accepted accounting principles (GAAP) in
the United States (the GAAP hierarchy). This Statement is effective 60 days
following the SEC's approval of the Public Company Accounting Oversight Board
amendments to AU Section 411, The Meaning of Present Fairly in Conformity
With Generally Accepted Accounting Principles.     12    Coronado
Corp. (A Development Stage
Company) Notes to Interim Consolidated Financial Statements December 31,
2008 (Unaudited)     2. Significant
Accounting Policies Continued  New
Accounting Pronouncements
Continued  In
March 2008, the FASB issued SFAS No. 161, Disclosure about Derivative
Instruments and Hedging Activities  an amendment to FASB Statement No.
133. The use and complexity of derivative instruments and hedging
activities have increased significantly over the past several years.
Constituents have expressed concerns that the existing disclosure requirements
in SFAS No. 133, Accounting for Derivative Instruments and Hedging
Activities, do not provide adequate information about how derivative and
hedging activities affect an entitys financial position, financial performance,
and cash flows. Accordingly, this Statement requires enhanced disclosures about
an entitys derivative and hedging activities and thereby improves the
transparency of financial reporting. This Statement is effective for financial
statements issued for fiscal years and interim periods beginning after November
15, 2008.  In
December 2007, the FASB issued SFAS No. 160, Noncontrolling Interests in
Consolidated Financial Statements  an amendment of ARB No. 51.This
Statement amends ARB No. 51 to improve the relevance, comparability, and
transparency of the financial information that a reporting entity provides in
its consolidated financial statements by establishing accounting and reporting
standards of the portion of equity in a subsidiary not attributable, directly or
indirectly, to a parent.  SFAS No. 160 is effective for fiscal years, and
interim periods with those fiscal years, beginning on or after December 15, 2008
(that is, January 1, 2009, for entities with calendar year-ends).  In
December 2007, the FASB issued a revision to SFAS No. 141 (revised 2007),
Business Combinations.  The objective of this Statement is to
improve the relevance, representational faithfulness, and comparability of the
information that a reporting entity provides in its financial reports about a
business combination and its effects. This Statement applies prospectively to
business combinations for which the acquisition date is on or after the
beginning of the first annual reporting period beginning on or after December
15, 2008.   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 December 31, 2008.  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.        13    Coronado
Corp. (A Development Stage
Company) Notes to Interim Consolidated Financial Statements December 31,
2008 (Unaudited)    4. Income Taxes  The company has
incurred operating losses of $96,031, 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: December
31,


March 31,Future income tax
assets:

2008


2008Net operating loss (from inception January 9,
2006)
$
96,031

$
76,047Approximate Statutory tax rate (combined federal
and state)

34%


34%Non-capital tax loss

32,651


25,856Valuation allowance

(32,651)


(25,856)$
-

$
-  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. Property and
Equipment, Net December 31, 2008

March 31, 2008Machinery
and equipment


$
             16,935

$
           16,935Leasehold
improvements


16,243

16,24333,178

33,178Accumulated
depreciation and amortization
(21,324)

(18,784)Net
property and equipment

$
             11,854

$
           14,394   6. Goodwill  We
recorded goodwill, of $577, resulting from the acquisition of Bosque Tranquilo
S.A. on October 12, 2006.  We paid $600 for 100% ownership of Bosque
Tranquilo S.A., a private company incorporated May 13, 2006 in Costa Rica with
no operating history, which had a book value of $23.   7. Due to Related Party  As
of December 31, 2008, the Company was obligated to directors, who are also
stockholders and one is an officer of the Company, for a non-interest bearing
demand loan with a balance of $7,100.  The Company plans to pay the loan
back as cash flows become available.  Interest has not been imputed on
these advances due to its immaterial impact on the financial statements.   14    Coronado
Corp. (A Development Stage
Company) Notes to Interim Consolidated Financial Statements December 31,
2008 (Unaudited)     8. Lease
commitment  The Company
leases an office space to be used for the dental clinic, in San Jose, Costa
Rica.  The monthly rental payments are $700 and can be cancelled at any
time, by the Company, with 30 days written notice.  The total lease
expenses paid for the period ended December 31, 2008 was $6,300.      15     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 report.  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  Our cash in the bank
at December 31, 2008, was $10,898. In order to satisfy our cash requirements, we
completed our offering pursuant to our SB-2 Registration Statement, which became
effective on July 31, 2006.  At the close of the offering on November 15,
2006, 2,100,000 shares were issued to independent shareholders at $0.04 per
share for proceeds of $84,000.  For the period from
inception (January 9,2006) to December 31, 2008, we had no revenues and incurred
net operating losses of $96,031 consisting of general operating expenses and
professional fees incurred in connection with the day-to-day operation of our
business and the preparation and filing of our periodic reports.  Net cash provided by
financing activities since inception (January 9,2006) through December 31, 2008
was $114,454, consisting of $30,454 raised from the private sale of stock to our
officers and directors, and $84,000 raised pursuant to our SB-2 Registration
Statement.  The following table
provides selected financial data about our company as of and for the nine month
period ended December 31, 2008 and the year ended March 31, 2008.  Balance Sheet Data:


December 31, 2008

March 31, 2008Cash

$
10,898

26,421Total assets

$
25,523

42,092Total liabilities

$
7,100

3,685Stockholders' equity

$
18,423

38,407  Our auditors have
issued a going concern opinion on our March 31, 2008, audited financial
statements (Refer to note 1).  Our auditors have expressed the opinion that
in our current state, there is substantial doubt about our ability to continue
as a going concern.  Plan of
Operation  We
are a start-up, development stage corporation and have not yet generated or
realized any revenues from our business operations. Our plan over the next 12
months is to open and operate a dental clinic in Costa Rica and market our
services to the public via newspaper advertising, word of mouth, and brochures
placed in hotel lobbies in order to generate revenue.  Our
auditors have issued a going concern opinion indicating a substantial doubt
about our ability to continue as an on-going business over the next twelve
months unless we obtain additional capital to pay for our expenses. This is
because we have not generated any revenues to date, and no revenues are  16      anticipated
until we begin receiving income from the sales of dental services to patients,
and there is no assurance that we will ever reach this point.  Accordingly,
we may have to raise sufficient capital from sources other than from the sale of
dental services to patients. Our only other source for cash at this time is
investments by others. We raised $84,000 from our public offering. Under the
offering that closed November 15, 2006, we sold 2,100,000 common shares at $0.04
per share.  As of December 31, 2008 we had a total of 5,175,000
shares issued and outstanding.  As of December 31, 2008, we had cash on
hand of $10,898, which may not enable us to fund operations for the next twelve
months.  If we are unable to generate enough revenues to cover our
expenses, then we may have to rely on additional loans from our directors, a
second public offering, or a private placement of securities.  We
have used the above-mentioned funds to complete lease-hold upgrades and
renovations to our dental clinic in San Jose, Costa Rica, as well as to purchase
dental equipment for the clinic in July of 2007.  The
dental equipment was installed in July of 2007 and subsequently we applied for
our license to operate from the Ministry of Health, which was granted in
December of 2007.  In
September, of 2008, Shawn Phillips resigned his positions as an officer of the
company and was replaced by Miss Floricel Leiton.  Miss Leiton is a
certified dental technician specializing in the production, design, and
manufacturing of porcelain dental crowns, bridges and implants.  Previously,
Coronado Corp has sought to hire another dentist to work in the clinic alongside
Dr. Quesada.  As of December 31, 2008, Coronado Corp has been unable to
find a suitable candidate to work in this capacity.  However, as a dental
technician, Miss Leiton is qualified to act as a Dental Assistant and has agreed
to begin working in this position for Coronado Corp full time starting in March
of 2009.  Dr. Quesada has also agreed to begin working at the clinic full
time as of March 1, 2009, after he completes his training in, and receives his
license to perform, dental implant surgery.   As such, we anticipate
generating revenues in March of 2009.  We
will begin to 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. As
we have raised the required minimum of $65,000, or the sale of 40% of our
offering, we commenced with operations by hiring a construction firm, Camacho
Construccion S.A., to conduct renovations to the office space which we have
leased by constructing a three chair dental clinic, which was completed in July
of 2007. It
was our intention to raise the entire $162,500 as permitted under our offering,
however, we raised $84,000, prior to closing our offering November 15, 2006, and
we have begun to implement our plan by building a three chair dental clinic with
all the necessary equipment. 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 Corp
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. We anticipate that we will begin to generate revenues by March of 2009.  17      Also
important to the successful development of our business is the hiring of another
dentist.  While Dr. Quesada, the Companys president and chief dentist,
will be heading operations at the clinic and providing dental services to
patients along with Miss Leiton, the Company will continue its efforts to hire
another dentist to help maximize our profit potential by making full use of the
clinics three dental chairs. 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, 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 permanently cease operations. All
of the construction work on the leased office space was conducted by an
unaffiliated independent contractor, Camacho Construccion S.A., who was hired by
Bosque Tranquilo SA, a wholly owned Costa Rican subsidiary of Coronado Corp.
Camacho Construccion S.A. was responsible for the construction, contracting
tradesmen and sub-contractors, as well as the hiring and supervision of the
labor used for the renovation work. The
companys attempt to hire another dentist is being conducted by Dr. Quesada, the
companys President, has been ongoing and is expected to be completed by March
of 2009. Off-Balance
Sheet Arrangements  The Company has no
off-balance sheet arrangements.  ITEM 3.
 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK  Not applicable.  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, 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
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  18      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.  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
December 31, 2008. 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  The following
exhibits are included with this filing.  Exhibit Number Description  31 Rule
13a-14(a)/15d-14a(a) Certifications 32 Section
1350 Certifications   19       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)February 9,
2009_____________________________
BY:
/s/
Alejandro QuesadaDateAlejandro
QuesadaPresident,
Chief Executive Officer, Principal Financial Officer, Principal Accounting
Officer,  and member of the Board of
Directors    20