10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)

[X]

Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 for the quarterly period ended May 31, 2013

-OR-

[   ]

Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 for the transition period from ________ to ________.

Commission File Number: 333-170312

RJD Green, Inc.

(Exact name of registrant as specified in its charter)

Nevada	27-1065441
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification Number)

4142 South Harvard, Suite D3
Tulsa, OK 74135	(918) 551-7883
(Address of Principal Executive Offices)	(Registrant's telephone number)

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to section 12(g) of the Act: None

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.         Yes [ ]    No  [x]   

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act.    Yes [ ]    No [x]

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 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 has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 229.405 of this chapter) during the proceeding 12 months (or for such shorter period that the registrant was required to submit and post such files).                         Yes [x]             No  [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or 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. Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer [ ]	Accelerated filer                     [ ]
Non-accelerated filer   [ ]	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 [ ]    No [x]

The number of outstanding shares of the registrant’s common stock, August 16, 2013:

Common Stock – 425,500,000

DOCUMENTS INCORPORATED BY REFERENCE

  None.

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Table of Contents
		Page
Part I.	Financial Information
Item 1.	Financial Statements (Unaudited)
	Condensed Balance Sheets as of May 31, 2013 (Unaudited) and August 31, 2012 (Audited)	4
	Unaudited Condensed Statements of Operations -
	For the Three and Nine Months Ended May 31, 2013 and 2012	5
	Unaudited Condensed Statements of Cash Flows -
	For the Nine Months Ended May 31, 2013 and 2012	6
	Notes to unaudited Condensed Financial Statements -	7
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	12
Item 3.	Quantitative and Qualitative Disclosures about Market Risk	13
Item 4.	Controls and Procedures	14
Part II.	Other Information
Item 1.	Legal Proceedings	15
Item 1a.	Risk Factors	15
Item 2.	Unregistered Sales of Equity Securities and Proceeds	15
Item 3.	Defaults Upon Senior Securities	15
Item 4.	Mine Safety Disclosure	15
Item 5.	Other Information	15
Item 6.	Exhibits	15
	Signatures	16

3

RJD GREEN INC

(A DEVELOPMENT STAGE COMPANY)

Condensed Balance Sheets

		May 31, 2013		August 31, 2012
Assets:		(Unaudited)
Current Assets:
Cash	$	1,161	$	2,754
Total Assets	$	1,161	$	2,754
Liabilities and Shareholders' Deficit:
Current Liabilities:
Due to related party	$	-	$	20,980
Total Liabilities		-		20,980
Shareholders' Deficit:
Common Stock, 750,000,000 shares authorized (par value $.00001) and 425,000,000 shares issued and outstanding as of May 31, 2013 (Unaudited) and August 31, 2012, respectively		4,255		755
Additional paid in capital		56,325		20,520
Discount on Common Stock		(275)		(275)
Accumulated Deficit		(59,144)		(39,226)
		1,161		(18,226)
Total Liabilities and Shareholders' Deficit	$	1,161	$	2,754

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

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RJD GREEN INC

(A DEVELOPMENT STAGE COMPANY)

Condensed Statements of Operations

		For the Three Months Ended May 31, 2013		For the Three Months Ended May 31, 2012		For the Nine Months Ending May 31, 2013		For the Nine Months Ending May 31, 2012		Cumulative from Sept 10, 2009 (the date of inception) to May 31, 2013
Revenue	$	565	$	-	$	1,065	$	-	$	1,065
Operating Expenses:
Organization Fees		675		-		675		325		4,182
Filing Fees		-		-		500		114		923
Legal and audit		10,780		-		12,765		-		19,047
Professional Services		2,565		4,831		6,863		7,343		35,539
Bank Fees		132		16		180		80		518
Total Operating Expenses:		14,152		4,847		20,983		7,862		60,209
Loss before income taxes		(13,587)		(4,847)		(19,918)		(7,862)		(59,144)
Provision for income taxes		-		-		-		-		-
Net loss	$	(13,587)	$	(4,847)	$	(19,918)	$	(7,862)	$	(59,144)
Net loss per share (basic and diluted)	$	(0.00)	$	(0.00)	$	(0.00)	$	(0.00)
Weighted average common shares (basic and diluted)		425,000,000		15,990,150		425,000,000		15,990,150

The accompanying notes are an integral part of these condensed financial statements

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RJD GREEN INC

(A DEVELOPMENT STAGE COMPANY)

Condensed Statements of Cash Flows

(Unaudited)

		For the Nine Months Ending May 31, 2013		For the Nine Months Ending May 31, 2012		Cumulative since September 10, 2009 (inception) to May 31, 2013
Operating Activities
Net loss	$	(19,918)	$	(7,862)	$	(59,144)
Net cash used in operations		(19,918)		(7,862)		(59,144)
Financing Activities
Additional paid in capital		13,325		-		13,325
Issuance of Common Stock		-		-		21,000
Borrowing from a related party		5,000		8,581		25,980
Net cash provided by  financing activities		18,325		8,581		60,305
Net increase (decrease)		(1,593)		719		1,161
Cash at the Beginning of the Period:		2,754		1,466		-
Cash at the End of the Period	$	1,161	$	2,185	$	1,161
NON-CASH TRANSACTIONS
Conversion of debt to common shares	$	25,980	$	-	$	25,980

The accompanying notes are an integral part of these condensed financial statements

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RJD GREEN INC.

(A DEVELOPMENT STAGE COMPANY)

Notes to the Condensed Financial Statements (Unaudited)

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

RJD Green Inc. (the "Company") was incorporated under the laws of the State of Nevada On September 10, 2009 and has been inactive since inception. The Company intends to develop an Internet based e-commerce venture.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION - DEVELOPMENT STAGE COMPANY AND GOING CONCERN

The Company has earned minimal revenue from operations since inception. Accordingly, the Company’s activities have been accounted for as those of a "Development Stage Enterprise" as set forth in ASC 915, "Development Stage Entities." Among the disclosures required by ASC 915, are that the Company’s financial statements be identified as those of a development stage company, and that the statements of operations, stockholders' equity and cash flows disclose activity since the date of the Company's inception.

The Company sustained operating losses and accumulated deficit of $59,144 as of May 31, 2013. The Company’s continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations and/or obtain additional financing, as may be required.

The accompanying unaudited condensed financial statements have been prepared assuming that the Company will continue as a going concern; however, the above condition raises substantial doubt about the Company’s ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

USE OF ESTIMATES

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting period. Actual results could differ materially from those estimates.

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CASH AND CASH EQUIVALENTS

Cash and cash equivalents include cash on hand and on deposit at banking institutions as well as all highly liquid short-term investments with original maturities of 90 days or less. The Company did not have cash equivalents as of May 31, 2013 and August 31, 2012, respectively.

FAIR VALUE OF FINANCIAL INSTRUMENTS

The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 820-10, (formerly SFAS No.157), “Fair Value Measurements and Disclosures" for financial assets and liabilities. FASB ASC 820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. FASB ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. FASB ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available.

Level 1:  Quoted prices in active markets for identical assets or liabilities.

Level 2:  Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.

Level 3:  Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

RECENT ACCOUNTING PRONOUNCEMENTS – Not Adopted

In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. We are evaluating the effect, if any, adoption of ASU No. 2013-07 will have on our financial statements.  

8

INCOME TAXES

Under ASC 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. 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. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized.

LOSS PER COMMON SHARE

Basic loss per common share excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of May 31, 2013 and August 31, 2012, there are no outstanding dilutive securities.

NOTE 3 DUE TO RELATED PARTIES AND RELATED PARTY TRANSACTIONS

The Company received funds from related parties from inception to February 28, 2013 of $25,980 and the amount due does not bear interest and is due on demand. These funds were retired March 18, 2013 by the conversion of debt payable for issuance of 175,000,000 shares (pre – split) of common stock. The issuance resulted in a change of control of the Company.

The Company neither owns nor leases any real or personal property. An officer of the corporation provides office space without charge to the Company.

NOTE 4 COMMON STOCK

The Company is currently issuing only one class of common stock, and this has been issued at two different prices since inception. The Company is authorized to issue 750,000,000 shares of common stock at $0.00001.

As of May 31, 2013, the Company had 425,500,000 common shares issued and outstanding. There were 350,000,000 common shares issued during the nine months ended May 31, 2013.

In October 2009, the Company issued 20,000,000 common shares at $0.0001 per share for $2,000 in cash, resulting in additional paid-in capital of $1,800.

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In April, 2010, the Company issued 27,500,000 common shares to the owner at a discount of $275 as founder’s shares.

In May 2010, the Company issued 10,000,000 common shares at $0.0001 per share for $1,000 in cash, resulting in additional paid-in capital of $900.

In August, 2010, the Company issued 13,000,000 common shares at $0.1 per share for $13,000 in cash, resulting in additional paid-in capital of $12,870.

In September 2010, the Company issued 5,000,000 common shares at $0.001 per share for $5,000 in cash, resulting in additional paid-in capital of $4,950.

On November 30, 2012, the Company effectuated a fifty to one forward stock split.

On March 18, 2013, the Company issued 350,000,000 common shares to Zahoor Ahmad, for the conversion of debt payable to a related party of $25,980. The issuance resulted in a change of control of the Company

As of March 21, 2013, the Company increased the authorized common shares from 500,000,000 to 750,000,000 common shares.  On March 31, 2013, the Company effectuated a 2 to 1 forward split increasing the outstanding shares of the Company to 425,500,000 common shares.

All shares presented in these condensed interim financial statements and accompanying footnotes has been retroactively adjusted to reflect the increased number of shares resulting from the two forward stock splits effective on November 30, 2012 and March 21, 2013.

NOTE 5 INCOME TAXES

The items accounting for the difference between income taxes computed at the federal statutory rate and the benefit for income taxes were as follow:

	May 31, 2013	August 31, 2012
Benefit computed at federal statutory rate	34.00%	34.00%
State tax, net of federal tax benefit	0.00%	0.00%
Valuation allowance	(34.00%)	(34.00%)
Effective income tax rate	0.00%	0.00%

Deferred tax assets resulting from the net operating losses are reduced by a valuation allowance, when, in the opinion of management, utilization is not reasonably assured. The following summarizes the deferred tax assets as of May 31, 2013 and August 31, 2012:

10

	May 31, 2013	August 31, 2012
Deferred tax asset - NOL	$  29,097	$ 9,179
Less: valuation allowance	(29,097)	(9,179)
Net deferred tax asset	$           0	$         0

Due to a potential change in ownership under IRC 382, the amount of net operating loss that the Company may utilize in a future year may be limited under IRC Section 382.

The Company periodically evaluates the likelihood of the realization of deferred tax assets, and adjusts the carrying amount of the deferred tax assets by a valuation allowance to the extent the future realization of the deferred tax assets is not judged to be more likely than not.

The Company considers many factors when assessing the likelihood of future realization of our deferred tax assets, including recent cumulative earnings experience by taxing jurisdiction, expectations of future taxable income or loss, the carry-forward periods available to us for tax reporting purposes, and other relevant factors.

At May 31, 2013, based on the weight of available evidence, including cumulative losses in recent years and expectations of future taxable income, the Company determined that it was more likely than not that its deferred tax assets would not be realized.  Accordingly, the Company has recorded a valuation allowance equivalent to 100% of its cumulative deferred tax assets.

As a result of the implementation of certain provisions of ASC 740 the Company performed an analysis of its previous tax filings and determined that there were no positions taken that it considered materially uncertain. Therefore, there was no provision for uncertain tax positions for the nine months ended May 31, 2013 and for the year ended August 31, 2012. Future changes in uncertain tax positions are not expected to have an impact on the effective tax rate due to the existence of the valuation allowance.

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Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

Trends and Uncertainties

There are no known trends, events or uncertainties that have or are reasonably likely to have a material impact on the registrant’s short term or long term liquidity.  Sources of liquidity both internal and external will come from the sale of the registrant’s services and products as well as the private sale of the registrant’s stock.  There are no trends, events or uncertainties that have had or are reasonably expected to have a material impact on the net sales or revenues or income from continuing operations.  There are no significant elements of income or loss that do not arise from the registrant’s continuing operations.  There are no known causes for any material changes from period to period in one or more line items of the registrant’s financial statements. 

Results of Operations

For the three months ended May 31, 2013, we received revenues of $565.  We paid $2,565 for professional services, $675 in organizational fees, $10,780 in legal and audit, and $132 in bank fees.  As a result, we had net loss of $13,587 for the three months ended May 31, 2013.

In comparison, for the three months ended May 31, 2012, we did not receive any revenues.  We had professional services fees of $4,831 and bank fees of $16.  As a result, we had net loss of $4,847 for the three months ended May 31, 2012.

For the nine months ended May 31, 2013, we received revenues of $1,065.  We paid $500 in filing fees, $675 in organizational fees, $12,765 in legal and audit fees, $6,863 for professional services, and bank fees of $180.  As a result, we had net loss of $19,918 for the nine months ended May 31, 2013.

In comparison, for the nine months ended May 31, 2012, we did not receive any revenues.  We had organization fees of $325, filing fees of $114, professional services expenses of $7,343, and bank fees of $80.  As a result, we had net loss of $7,863 for the nine months ended May 31, 2012.

The 180% increase in net loss for the three months ended May 31, 2013 compared to the three months ended May 31, 2012, and the 153% increase in net loss for the nine months ended May 31, 2013 compared to the nine months ended May 31, 2012 were caused primarily by the increase in legal and audit, and professional services during this period.  These expenses were accrued as a result of the reporting requirements for a public company.

12

Critical Accounting Policies and Estimates

During the three months ended May 31, 2013 there have been no significant changes in our critical accounting policies.

Recent Accounting Pronouncements

During the three and nine months ended May 31, 2013, there have been no new accounting pronouncements which are expected to significantly impact our consolidated financial statements.

Liquidity and Capital Resources

For the period from September 10, 2009 (inception) through May 31, 2013, we have not conducted any investing activities.

For the nine months ended May 31, 2013, we received $13,325 from additional paid in capital and $5,000 from related party borrowing.  As a result, we had net cash provided by financing activities of $18,325 for the nine months ended May 31, 2013.

For the nine months ended May 31, 2012, we received $8,581 from related party borrowing.  As a result, we had net cash provided by financing activities of $8,581 for the nine months ended May 31, 2012.

On January 20, 2013, the registrant commenced operations as a consultant and website raising awareness of green and efficient building materials and concepts. Currently, their website is live and operational. Furthermore, the registrant has generated revenues from its consulting services to contractors and builders. We currently only have cash assets of $1,161. Therefore, the cash currently available to us may not enable us to continue to market the site to the state in which it will optimally be able to generate material revenues. If we are to generate material revenues prior to needing any additional funding, we will immediately reinvest such revenues into further development our site and deployment of our business plan. We believe that the cash we have available will sustain us for approximately three (3) more months so long as we continuing operating in the manner that we are currently operating.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

Not applicable for smaller reporting companies.

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Item 4. Controls and Procedures

During the period ended May 31, 2013, there were no changes in our internal controls over financial reporting (as defined in Rule 13a-15(f) and 15d-15(f) under the Exchange Act) that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of our management, including our chief executive officer and principal financial officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and Rule 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended, as of May 31, 2013.  Based on this evaluation, our chief executive officer and principal financial officers have concluded such controls and procedures to be effective as of May 31, 2013 to ensure that information required to be disclosed by the issuer in the reports that it files or submits under the Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms and to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Act is accumulated and communicated to the issuer’s management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

14

Part II.  Other Information

Item 1. Legal Proceeding

The registrant is not a party to, and its property is not the subject of, any material pending legal proceedings.

Item 1A.  Risk Factors

Not applicable to smaller reporting companies.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

None

Item 3. Defaults Upon Senior Securities

None

Item 4. Mine Safety Disclosures

Not Applicable

Item 5. Other Information

None

Item 6. Exhibits

The following documents are filed as a part of this report:

Exhibit 31* - Certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Exhibit 32* - Certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

101.INS**   XBRL Instance Document

101.SCH**   XBRL Taxonomy Extension Schema Document

101.DEF**   XBRL Taxonomy Extension Definition Linkbase Document

101.CAL**   XBRL Taxonomy Extension Calculation Linkbase Document

101.LAB**   XBRL Taxonomy Extension Label Linkbase Document

101.PRE**   XBRL Taxonomy Extension Presentation Linkbase Document

*  Filed herewith

**XBRL (Extensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

15

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.

RJD Green, Inc.

/s/ Rex Washburn

     Rex Washburn

     Chief Executive Officer

/s/ Mike LaLond

     Mike LaLond

     Chief Financial Officer

Dated: August 16, 2013

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EX-31

Exhibit 31.1

302 CERTIFICATION

I, Rex Washburn, certify that:

         1. I have reviewed this quarterly report on Form 10-Q of RJD Green, Inc.;

         2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

         3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

         4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

      a.  Designed such disclosure controls and procedures, or caused such disclosure controls and procedures, to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this report is being prepared;

      b.  Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

      c.  Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

      d.  Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

         5. I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

         a.  All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

         b.  any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: August 16, 2013

/s/Rex Washburn

Rex Washburn

Chief Executive Officer

Exhibit 31.2

302 CERTIFICATION

I, Mike LaLond, certify that:

         1. I have reviewed this quarterly report on Form 10-Q of RJD Green, Inc.;

         2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

         3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

         4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

      a.  Designed such disclosure controls and procedures, or caused such disclosure controls and procedures, to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this report is being prepared;

      b.  Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

      c.  Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report my conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

      d.  Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

         5. I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

         a.  All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

         b.  any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: August 16, 2013

/s/Mike LaLond

Mike LaLond

Chief Financial Officer

EX-32

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The undersigned officer of RJD Green, Inc. (the "Company"), hereby certifies, to such officer's knowledge, that the Company's Quarterly Report on Form 10-Q for the quarter ended May 31, 2013 (the "Report") fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934 and that the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/Rex Washburn

Rex Washburn

Chief Executive Officer

August 16, 2013

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The undersigned officer of RJD Green, Inc. (the "Company"), hereby certifies, to such officer's knowledge, that the Company's Quarterly Report on Form 10-Q for the quarter ended May 31, 2013 (the "Report") fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934 and that the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/Mike LaLond

Mike LaLond

Chief Financial Officer

August 16, 2013

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Note 2 - Summary of Significant Accounting Policies: Loss Per Common Share (Policies)

9 Months Ended

May 31, 2013

Policies

Loss Per Common Share

LOSS PER COMMON SHARE

Basic loss per common share excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of May 31, 2013 and August 31, 2012, there are no outstanding dilutive securities.

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RJD Green Inc. - Condensed Statement of Cash Flows (USD $)	9 Months Ended
	May 31, 2013	May 31, 2012
Cash flows from operating activities
Net loss	$ (19,918)	$ (7,862)
Net cash used in operating activities	(19,918)	(7,862)
Cash flows from financing activities
Additional paid in capital	13,325
Issuance of Common Stock	0
Borrowing from a related party	5,000	8,581
Net cash provided by financing activities	18,325	8,581
Net increase (decrease)	(1,593)	719
Cash at the Beginning of the Period	2,754	1,466
Cash at the End of the Period	1,161	2,185
Non-Cash Transactions:
Conversion of debt to common shares	$ 25,980	$ 0

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Note 1 - Organization and Description of Business: Business Description (Policies)

9 Months Ended

May 31, 2013

Policies

Business Description

RJD Green Inc. (the "Company") was incorporated under the laws of the State of Nevada On September 10, 2009 and has been inactive since inception. The Company intends to develop an Internet based e-commerce venture.

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Note 5 Income Taxes: Income Tax Policy (Policies)

9 Months Ended

May 31, 2013

Policies

Income Tax Policy

Due to a potential change in ownership under IRC 382, the amount of net operating loss that the Company may utilize in a future year may be limited under IRC Section 382.

The Company periodically evaluates the likelihood of the realization of deferred tax assets, and adjusts the carrying amount of the deferred tax assets by a valuation allowance to the extent the future realization of the deferred tax assets is not judged to be more likely than not.

The Company considers many factors when assessing the likelihood of future realization of our deferred tax assets, including recent cumulative earnings experience by taxing jurisdiction, expectations of future taxable income or loss, the carry-forward periods available to us for tax reporting purposes, and other relevant factors.

At May 31, 2013, based on the weight of available evidence, including cumulative losses in recent years and expectations of future taxable income, the Company determined that it was more likely than not that its deferred tax assets would not be realized.  Accordingly, the Company has recorded a valuation allowance equivalent to 100% of its cumulative deferred tax assets.

As a result of the implementation of certain provisions of ASC 740 the Company performed an analysis of its previous tax filings and determined that there were no positions taken that it considered materially uncertain. Therefore, there was no provision for uncertain tax positions for the nine months ended May 31, 2013 and for the year ended August 31, 2012. Future changes in uncertain tax positions are not expected to have an impact on the effective tax rate due to the existence of the valuation allowance.

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Note 2 - Summary of Significant Accounting Policies

9 Months Ended

May 31, 2013

Notes

Note 2 - Summary of Significant Accounting Policies

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION - DEVELOPMENT STAGE COMPANY AND GOING CONCERN

The Company has earned minimal revenue from operations since inception. Accordingly, the Company’s activities have been accounted for as those of a "Development Stage Enterprise" as set forth in ASC 915, "Development Stage Entities." Among the disclosures required by ASC 915, are that the Company’s financial statements be identified as those of a development stage company, and that the statements of operations, stockholders' equity and cash flows disclose activity since the date of the Company's inception.

The Company sustained operating losses and accumulated deficit of $59,144 as of May 31, 2013. The Company’s continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations and/or obtain additional financing, as may be required.

The accompanying unaudited condensed financial statements have been prepared assuming that the Company will continue as a going concern; however, the above condition raises substantial doubt about the Company’s ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

USE OF ESTIMATES

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting period. Actual results could differ materially from those estimates.

CASH AND CASH EQUIVALENTS

Cash and cash equivalents include cash on hand and on deposit at banking institutions as well as all highly liquid short-term investments with original maturities of 90 days or less. The Company did not have cash equivalents as of May 31, 2013 and August 31, 2012, respectively.

FAIR VALUE OF FINANCIAL INSTRUMENTS

The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 820-10, (formerly SFAS No.157), “Fair Value Measurements and Disclosures" for financial assets and liabilities. FASB ASC 820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. FASB ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. FASB ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available.

Level 1:  Quoted prices in active markets for identical assets or liabilities.

Level 2:  Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.

Level 3:  Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

RECENT ACCOUNTING PRONOUNCEMENTS – Not Adopted

In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. We are evaluating the effect, if any, adoption of ASU No. 2013-07 will have on our financial statements. 

INCOME TAXES

Under ASC 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. 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. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized.

LOSS PER COMMON SHARE

Basic loss per common share excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflect the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of May 31, 2013 and August 31, 2012, there are no outstanding dilutive securities.

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Note 4 Common Stock

9 Months Ended

May 31, 2013

Notes

Note 4 Common Stock

NOTE 4  COMMON STOCK

The Company is currently issuing only one class of common stock, and this has been issued at two different prices since inception. The Company is authorized to issue 750,000,000 shares of common stock at $0.00001.

As of May 31, 2013, the Company had 425,500,000 common shares issued and outstanding. There were 350,000,000 common shares issued during the nine months ended May 31, 2013.

In October, 2009, the Company issued 20,000,000 common shares at $0.0001 per share for $2,000 in cash, resulting in additional paid-in capital of $1,800.

In April, 2010, the Company issued 27,500,000 common shares to the owner at a discount of $275 as founder’s shares.

In May, 2010, the Company issued 10,000,000 common shares at $0.0001 per share for $1,000 in cash, resulting in additional paid-in capital of $900.

In August, 2010, the Company issued 13,000,000 common shares at $0.001 per share for $13,000 in cash, resulting in additional paid-in capital of $12,870.

In September, 2010, the Company issued 5,000,000 common shares at $0.001 per share for $5,000 in cash, resulting in additional paid-in capital of $4,950.

On November 30, 2012, the Company effectuated a fifty to one forward stock split.

On March 18, 2013, the Company issued 350,000,000 common shares to Zahoor Ahmad, for the conversion of debt payable to a related party of $25,980. The issuance resulted in a change of control of the Company

As of March 21, 2013, the Company increased the authorized common shares from 500,000,000 to 750,000,000 common shares.  On March 31, 2013, the Company effectuated a 2 to 1 forward split increasing the outstanding shares of the Company to 425,500,000 common shares.

All shares presented in these condensed interim financial statements and accompanying footnotes has been retroactively adjusted to reflect the increased number of shares resulting from the two forward stock splits effective on November 30, 2012 and March 21, 2013.

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Note 2 - Summary of Significant Accounting Policies: Basis of Presentation - Development Stage Company and Going Concern (Policies)

9 Months Ended

May 31, 2013

Policies

Basis of Presentation - Development Stage Company and Going Concern

BASIS OF PRESENTATION - DEVELOPMENT STAGE COMPANY AND GOING CONCERN

The Company has earned minimal revenue from operations since inception. Accordingly, the Company’s activities have been accounted for as those of a "Development Stage Enterprise" as set forth in ASC 915, "Development Stage Entities." Among the disclosures required by ASC 915, are that the Company’s financial statements be identified as those of a development stage company, and that the statements of operations, stockholders' equity and cash flows disclose activity since the date of the Company's inception.

The Company sustained operating losses and accumulated deficit of $59,144 as of May 31, 2013. The Company’s continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations and/or obtain additional financing, as may be required.

The accompanying unaudited condensed financial statements have been prepared assuming that the Company will continue as a going concern; however, the above condition raises substantial doubt about the Company’s ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

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Note 5 Income Taxes

9 Months Ended

May 31, 2013

Notes

Note 5 Income Taxes

NOTE 5 INCOME TAXES

The items accounting for the difference between income taxes computed at the federal statutory rate and the benefit for income taxes were as follow:

	May 31, 2013	August 31, 2012
Benefit computed at federal statutory rate	34.00%	34.00%
State tax, net of federal tax benefit	0.00%	0.00%
Valuation allowance	(34.00%)	(34.00%)
Effective income tax rate	0.00%	0.00%

Deferred tax assets resulting from the net operating losses are reduced by a valuation allowance, when, in the opinion of management, utilization is not reasonably assured. The following summarizes the deferred tax assets as of May 31, 2013 and August 31, 2012:

	May 31, 2013	August 31, 2012
Deferred tax asset - NOL	$  29,097	$ 9,179
Less: valuation allowance	(29,097)	(9,179)
Net deferred tax asset	$           0	$         0

Due to a potential change in ownership under IRC 382, the amount of net operating loss that the Company may utilize in a future year may be limited under IRC Section 382.

The Company periodically evaluates the likelihood of the realization of deferred tax assets, and adjusts the carrying amount of the deferred tax assets by a valuation allowance to the extent the future realization of the deferred tax assets is not judged to be more likely than not.

The Company considers many factors when assessing the likelihood of future realization of our deferred tax assets, including recent cumulative earnings experience by taxing jurisdiction, expectations of future taxable income or loss, the carry-forward periods available to us for tax reporting purposes, and other relevant factors.

At May 31, 2013, based on the weight of available evidence, including cumulative losses in recent years and expectations of future taxable income, the Company determined that it was more likely than not that its deferred tax assets would not be realized.  Accordingly, the Company has recorded a valuation allowance equivalent to 100% of its cumulative deferred tax assets.

As a result of the implementation of certain provisions of ASC 740 the Company performed an analysis of its previous tax filings and determined that there were no positions taken that it considered materially uncertain. Therefore, there was no provision for uncertain tax positions for the nine months ended May 31, 2013 and for the year ended August 31, 2012. Future changes in uncertain tax positions are not expected to have an impact on the effective tax rate due to the existence of the valuation allowance.

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RJD Green Inc. - Condensed Statement of Operations (USD $)	3 Months Ended		9 Months Ended
	May 31, 2013	May 31, 2012	May 31, 2013	May 31, 2012
Revenue	$ 565	$ 0	$ 1,065	$ 0
Operating Expenses:
Organization Fees	675		675	325
Filing Fees			500	114
Legal and audit	10,780		12,765
Professional Services	2,565	4,831	6,863	7,343
Bank Fees	132	16	180	80
Total Operating Expenses:	14,152	4,847	20,983	7,862
Loss before income taxes	(13,587)	(4,847)	(19,918)	(7,862)
Provision for income taxes	0	0	0	0
Net loss	$ (13,587)	$ (4,847)	$ (19,918)	$ (7,862)
Net loss per share (basic and diluted)	$ 0		$ 0
Weighted average common shares (basic and diluted)	425,000,000	15,990,150	425,000,000	15,990,150

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Note 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)

9 Months Ended

May 31, 2013

Policies

Fair Value of Financial Instruments

FAIR VALUE OF FINANCIAL INSTRUMENTS

The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 820-10, (formerly SFAS No.157), “Fair Value Measurements and Disclosures" for financial assets and liabilities. FASB ASC 820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. FASB ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. FASB ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available.

Level 1:  Quoted prices in active markets for identical assets or liabilities.

Level 2:  Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.

Level 3:  Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

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Note 1 - Organization and Description of Business

9 Months Ended

May 31, 2013

Notes

Note 1 - Organization and Description of Business

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

RJD Green Inc. (the "Company") was incorporated under the laws of the State of Nevada On September 10, 2009 and has been inactive since inception. The Company intends to develop an Internet based e-commerce venture.

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RJD Green Inc. - Consolidated Balance Sheets (USD $)	May 31, 2013	Aug. 31, 2012
Current assets
Cash	$ 1,161	$ 2,754
Total assets	1,161	2,754
Current liabilities
Due to related party	0	20,980
Total Liabilities	0	20,980
Stockholders' deficit
Common stock, 750,000,000 shares authorized (par value $.00001) and 425,000,000 shares issued and outstanding as of May 31, 2013 (Unaudited) and August 31, 2012, respectively	4,255	755
Additional paid-in capital	56,325	20,520
Discount on Common Stock	(275)	(275)
Accumulated deficit	(59,144)	(39,226)
Total stockholders' deficit	1,161	(18,226)
Total liabilities and stockholders' deficit	$ 1,161	$ 2,754

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Note 2 - Summary of Significant Accounting Policies: Cash and Cash Equivalents (Policies)

9 Months Ended

May 31, 2013

Policies

Cash and Cash Equivalents

CASH AND CASH EQUIVALENTS

Cash and cash equivalents include cash on hand and on deposit at banking institutions as well as all highly liquid short-term investments with original maturities of 90 days or less. The Company did not have cash equivalents as of May 31, 2013 and August 31, 2012, respectively.

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Note 2 - Summary of Significant Accounting Policies: Income Taxes (Policies)

9 Months Ended

May 31, 2013

Policies

Income Taxes

Under ASC 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. 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. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized.

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Note 2 - Summary of Significant Accounting Policies: Use of Estimates (Policies)

9 Months Ended

May 31, 2013

Policies

Use of Estimates

USE OF ESTIMATES

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements, and reported amounts of revenue and expenses during the reporting period. Actual results could differ materially from those estimates.

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Note 3 Due To Related Parties and Related Party Transactions

9 Months Ended

May 31, 2013

Notes

Note 3 Due To Related Parties and Related Party Transactions

NOTE 3  DUE TO RELATED PARTIES AND RELATED PARTY TRANSACTIONS

The Company received funds from related parties from inception to February 28, 2013 of $25,980 and the amount due does not bear interest and is due on demand. These funds were retired March 18, 2013 by the conversion of debt payable for issuance of 175,000,000 shares (pre – split) of common stock. The issuance resulted in a change of control of the Company.

The Company neither owns nor leases any real or personal property. An officer of the corporation provides office space without charge to the Company.

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Note 3 Due To Related Parties and Related Party Transactions (Details) (USD $)	42 Months Ended
	Feb. 28, 2013	Mar. 18, 2013
Proceeds from Related Party Debt	$ 25,980
Conversion of Stock, Shares Issued		175,000,000

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Note 2 - Summary of Significant Accounting Policies: Recent Accounting Pronouncements - Not Adopted (Policies)

9 Months Ended

May 31, 2013

Policies

Recent Accounting Pronouncements - Not Adopted

RECENT ACCOUNTING PRONOUNCEMENTS – Not Adopted

In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. We are evaluating the effect, if any, adoption of ASU No. 2013-07 will have on our financial statements. 

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Note 4 Common Stock (Details) (USD $)	9 Months Ended
	May 31, 2013	Mar. 18, 2013	Aug. 31, 2012	Sep. 01, 2010	Aug. 01, 2010	May 01, 2010	Apr. 01, 2010	Oct. 01, 2009
Common Stock, Shares, Outstanding	425,500,000
Stock Issued During Period, Shares, New Issues	350,000,000
Shares, Issued		350,000,000		5,000,000	13,000,000	10,000,000	27,500,000	20,000,000
Sale of Stock, Price Per Share				$ 0.001	$ 0.001	$ 0.0001		$ 0.0001
Common Stock, Value, Issued				$ 5,000	$ 13,000	$ 1,000	$ 275	$ 2,000
Additional paid-in capital	56,325		20,520	4,950	12,870	900		1,800
Debt Instrument, Convertible, Conversion Price		$ 25,980

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Document and Entity Information (USD $)	9 Months Ended
	May 31, 2013	Aug. 16, 2013
Document and Entity Information:
Entity Registrant Name	RJD Green, Inc.
Document Type	10-Q
Document Period End Date	May 31, 2013
Amendment Flag	false
Entity Central Index Key	0001498210
Current Fiscal Year End Date	--08-31
Entity Common Stock, Shares Outstanding		425,500,000
Entity Public Float	$ 0
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	Yes
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3

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Note 5 Income Taxes (Details) (USD $)	May 31, 2013	Aug. 31, 2012
Benefit computed at federal statutory rate	34.00%	34.00%
State tax, net of federal tax benefit	0.00%	0.00%
Valuation allowance	(34.00%)	(34.00%)
Effective income tax rate	0.00%	0.00%
Deferred tax asset - NOL	$ 29,097	$ 9,179
Less: valuation allowance	(29,097)	(9,179)
Net deferred tax asset	$ 0	$ 0