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  <headerData>
    <submissionType>1-A</submissionType>
    <filerInfo>
      <liveTestFlag>LIVE</liveTestFlag>
      <filer>
        <issuerCredentials>
          <cik>0001088005</cik>
          <ccc>XXXXXXXX</ccc>
        </issuerCredentials>
      </filer>
    </filerInfo>
  </headerData>
  <formData>
    <employeesInfo>
      <issuerName>NextMart, Inc.</issuerName>
      <jurisdictionOrganization>DE</jurisdictionOrganization>
      <yearIncorporation>2007</yearIncorporation>
      <cik>0001088005</cik>
      <sicCode>3590</sicCode>
      <irsNum>41-0985135</irsNum>
      <fullTimeEmployees>1</fullTimeEmployees>
      <partTimeEmployees>0</partTimeEmployees>
    </employeesInfo>
    <issuerInfo>
      <street1>4602 West Pierce Street</street1>
      <city>Carlsbad</city>
      <stateOrCountry>NM</stateOrCountry>
      <zipCode>88220</zipCode>
      <phoneNumber>602-499-6992</phoneNumber>
      <connectionName>Donald R. Keer</connectionName>
      <industryGroup>Other</industryGroup>
      <cashEquivalents>17980.00</cashEquivalents>
      <investmentSecurities>0.00</investmentSecurities>
      <accountsReceivable>648551.00</accountsReceivable>
      <propertyPlantEquipment>1077448.00</propertyPlantEquipment>
      <totalAssets>1743979.00</totalAssets>
      <accountsPayable>1296837.00</accountsPayable>
      <longTermDebt>0.00</longTermDebt>
      <totalLiabilities>1296837.00</totalLiabilities>
      <totalStockholderEquity>447142.00</totalStockholderEquity>
      <totalLiabilitiesAndEquity>1743979.00</totalLiabilitiesAndEquity>
      <totalRevenues>943245.00</totalRevenues>
      <costAndExpensesApplToRevenues>163870.00</costAndExpensesApplToRevenues>
      <depreciationAndAmortization>0.00</depreciationAndAmortization>
      <netIncome>779375.00</netIncome>
      <earningsPerShareBasic>0.00</earningsPerShareBasic>
      <earningsPerShareDiluted>0.00</earningsPerShareDiluted>
    </issuerInfo>
    <commonEquity>
      <commonEquityClassName>Common Stock</commonEquityClassName>
      <outstandingCommonEquity>220817677</outstandingCommonEquity>
      <commonCusipEquity>65338F102</commonCusipEquity>
      <publiclyTradedCommonEquity>OTC Markets Group, Inc</publiclyTradedCommonEquity>
    </commonEquity>
    <preferredEquity>
      <preferredEquityClassName>Preferred A</preferredEquityClassName>
      <outstandingPreferredEquity>100000</outstandingPreferredEquity>
      <preferredCusipEquity>000000000</preferredCusipEquity>
      <publiclyTradedPreferredEquity>None</publiclyTradedPreferredEquity>
    </preferredEquity>
    <debtSecurities>
      <debtSecuritiesClassName>None</debtSecuritiesClassName>
      <outstandingDebtSecurities>000000000</outstandingDebtSecurities>
      <cusipDebtSecurities>000000000</cusipDebtSecurities>
      <publiclyTradedDebtSecurities>None</publiclyTradedDebtSecurities>
    </debtSecurities>
    <issuerEligibility>
      <certifyIfTrue>true</certifyIfTrue>
    </issuerEligibility>
    <applicationRule262>
      <certifyIfNotDisqualified>true</certifyIfNotDisqualified>
    </applicationRule262>
    <summaryInfo>
      <indicateTier1Tier2Offering>Tier1</indicateTier1Tier2Offering>
      <financialStatementAuditStatus>Unaudited</financialStatementAuditStatus>
      <securitiesOfferedTypes>Equity (common or preferred stock)</securitiesOfferedTypes>
      <offerDelayedContinuousFlag>Y</offerDelayedContinuousFlag>
      <offeringYearFlag>N</offeringYearFlag>
      <offeringAfterQualifFlag>Y</offeringAfterQualifFlag>
      <offeringBestEffortsFlag>Y</offeringBestEffortsFlag>
      <solicitationProposedOfferingFlag>Y</solicitationProposedOfferingFlag>
      <resaleSecuritiesAffiliatesFlag>N</resaleSecuritiesAffiliatesFlag>
      <securitiesOffered>200000000</securitiesOffered>
      <outstandingSecurities>220817677</outstandingSecurities>
      <pricePerSecurity>0.1000</pricePerSecurity>
      <issuerAggregateOffering>20000000.00</issuerAggregateOffering>
      <securityHolderAggegate>0.00</securityHolderAggegate>
      <qualificationOfferingAggregate>0.00</qualificationOfferingAggregate>
      <concurrentOfferingAggregate>0.00</concurrentOfferingAggregate>
      <totalAggregateOffering>20000000.00</totalAggregateOffering>
      <underwritersServiceProviderName>TBD</underwritersServiceProviderName>
      <underwritersFees>100000.00</underwritersFees>
      <salesCommissionsServiceProviderName>TBD</salesCommissionsServiceProviderName>
      <salesCommissionsServiceProviderFees>750000.00</salesCommissionsServiceProviderFees>
      <legalServiceProviderName>Donald R. Keer</legalServiceProviderName>
      <legalFees>30000.00</legalFees>
      <blueSkyServiceProviderName>Donald R. Keer</blueSkyServiceProviderName>
      <blueSkyFees>50000.00</blueSkyFees>
      <estimatedNetAmount>19070000.00</estimatedNetAmount>
    </summaryInfo>
    <juridictionSecuritiesOffered>
      <jurisdictionsOfSecOfferedSame>true</jurisdictionsOfSecOfferedSame>
      <issueJuridicationSecuritiesOffering>CA</issueJuridicationSecuritiesOffering>
      <issueJuridicationSecuritiesOffering>FL</issueJuridicationSecuritiesOffering>
      <issueJuridicationSecuritiesOffering>IL</issueJuridicationSecuritiesOffering>
      <issueJuridicationSecuritiesOffering>NV</issueJuridicationSecuritiesOffering>
      <issueJuridicationSecuritiesOffering>NJ</issueJuridicationSecuritiesOffering>
      <issueJuridicationSecuritiesOffering>NM</issueJuridicationSecuritiesOffering>
      <issueJuridicationSecuritiesOffering>NY</issueJuridicationSecuritiesOffering>
      <issueJuridicationSecuritiesOffering>PA</issueJuridicationSecuritiesOffering>
      <issueJuridicationSecuritiesOffering>TX</issueJuridicationSecuritiesOffering>
      <dealersJuridicationSecuritiesOffering>CA</dealersJuridicationSecuritiesOffering>
      <dealersJuridicationSecuritiesOffering>FL</dealersJuridicationSecuritiesOffering>
      <dealersJuridicationSecuritiesOffering>IL</dealersJuridicationSecuritiesOffering>
      <dealersJuridicationSecuritiesOffering>NV</dealersJuridicationSecuritiesOffering>
      <dealersJuridicationSecuritiesOffering>NJ</dealersJuridicationSecuritiesOffering>
      <dealersJuridicationSecuritiesOffering>NM</dealersJuridicationSecuritiesOffering>
      <dealersJuridicationSecuritiesOffering>NY</dealersJuridicationSecuritiesOffering>
      <dealersJuridicationSecuritiesOffering>PA</dealersJuridicationSecuritiesOffering>
      <dealersJuridicationSecuritiesOffering>TX</dealersJuridicationSecuritiesOffering>
    </juridictionSecuritiesOffered>
    <securitiesIssued>
      <securitiesIssuerName>NextMart, Inc.</securitiesIssuerName>
      <securitiesIssuerTitle>Common Stock</securitiesIssuerTitle>
      <securitiesIssuedTotalAmount>136515000</securitiesIssuedTotalAmount>
      <securitiesPrincipalHolderAmount>0</securitiesPrincipalHolderAmount>
      <securitiesIssuedAggregateAmount>1,365,150.00 - debt note conversion</securitiesIssuedAggregateAmount>
    </securitiesIssued>
    <unregisteredSecuritiesAct>
      <securitiesActExcemption>Exemption 4(a)(2)</securitiesActExcemption>
    </unregisteredSecuritiesAct>
  </formData>
</edgarSubmission>
