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 September 30, 2012

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:  000-54237

ROCKY MOUNTAIN PLANTINGS, INC.

(Exact name of registrant as specified in its charter)

Nevada	20-2821433
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
44140 CS 2710, Cyril, OK	73029
(Address of principal executive offices)	(Zip Code)

580-464-2178

(Registrant’s telephone number, including area code)

________________________________________________________________________

(Former name, former address and former fiscal year, if changed since last report)

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.    

                                       X . Yes     .  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 (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

    X .  Yes    .  No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

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).    X .   Yes  .    No

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.  .  Yes    .   No

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of September 30, 2012:  42,400,000

ROCKY MOUNTAIN PLANTINGS, INC.
(A DEVELOPMENT STAGE COMPANY)
BALANCE SHEETS
					September 30, 2012 (unaudited)		December 31, 2011 (audited)
ASSETS
	Current Assets
		Cash		$	300	$	1,002
		Prepaid Expenses			394		2,185
		Accounts Receivable, net of allowance for doubtful accounts of $20,000			-		-
			Total Current Assets		694		3,187
	Long-Term Assets
		Property and Equipment, net			271		726
			Total Long term Assets		271		726
	Total Assets			$	965	$	3,913
LIABILITIES AND STOCKHOLDERS' DEFICIT
	Current Liabilities
		Accounts Payable		$	27,652		26,636
		Accrued Interest			2,260		682
		Notes Payable, Current Portion			18,000		-
			Total Current Liabilities		47,912		27,318
	Long-Term Liabilities
		Notes Payable			18,000		18,000
			Total Long-Term Liabilities		18,000		18,000
	Total Liabilities				65,912		45,318
	Stockholders' Deficit
		Preferred Stock, $0.001 par value, 10,000,000 shares authorized. No shares issued or outstanding
					-		-
		Common Stock, $0.001 par value, 100,000,000 shares authorized. 42,400,000 shares issued and outstanding, respectively
					42,400		42,400
		Paid in Capital			102,600		102,600
		Deficit Accumulated During the Development Stage			(209,947)		(186,405)
			Total Stockholders' Deficit		(64,947)		(41,405)
	Total Liabilities and Stockholders' Deficit			$	965	$	3,913
See accompanying notes to financial statements

2

ROCKY MOUNTAIN PLANTINGS, INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF OPERATIONS
			For the Three Months Ended September 30,				For the Nine Months Ended September 30,				From Inception through September 30,
			2012 (unaudited)		2011 (unaudited)		2012 (unaudited)		2011 (unaudited)		2012 (unaudited)
Sales		$	-	$	-	$	-	$	-	$	78,348
Cost of Goods Sold			-		-		-		-		83,684
	Gross Loss		-		-		-		-		(5,336)
General and Administrative Costs			633		220		3,590		3,549		20,654
Professional Fees			5,669		9,927		18,374		33,561		126,697
Bad Debt Expense			-		-		-		-		55,000
Loss from Operations			(6,302)		(10,147)		(21,964)		(37,110)		(207,687)
Interest Expense			639		297		1,578		319		2,260
Loss before Income Taxes			(6,941)		(10,444)		(23,542)		(37,429)		(209,947)
Income Tax - Current			-		-		-		-		-
Income Tax - Deferred			-		-		-		-		-
Net Loss		$	(6,941)	$	(10,444)	$	(23,542)	$	(37,429)	$	(209,947)
Net Loss per Common Share - Basic and Diluted		$	(0.00)	$	(0.00)	$	(0.00)	$	(0.00)
Weighted Average Shares Outstanding - Basic and Diluted			42,400,000		42,400,000		42,400,000		42,400,000
See accompanying notes to financial statements

3

ROCKY MOUNTAIN PLANTINGS, INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF CASH FLOWS
					For the Nine Months Ended September 30,				From Inception through September 30,
					2012 (unaudited)		2011 (unaudited)		2012 (unaudited)
Cash Flows from Operating Activities:
	Net Loss			$	(23,542)	$	(37,429)	$	(209,947)
	Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
		Depreciation Expense			455		657		4,478
	Change in Operating Assets and Liabilities:
		Accounts Receivable			-		-		(20,000)
		Bad Debt Allowance			-		-		55,000
		Accrued Interest			1,578		319		2,260
		Prepaid Expense			1,791		(3,278)		(394)
		Accounts Payable			1,016		5,936		27,652
			Net Cash Flows Used in Operating Activities		(18,702)		(33,795)		(140,951)
Cash Flows from Investing Activities:
	Purchase of Fixed Assets				-		-		(4,749)
	Proceeds from Note Receivable - Related Party				-		-		5,000
	Note Receivable - Related Party				-		-		(40,000)
			Net Cash Flows Used in Investing Activities		-		-		(39,749)
Cash Flows from Financing Activities:
	Sale of Common Stock				-		-		145,000
	Proceeds from Note Payable				18,000		18,000		36,000
			Net Cash Flows Provided by Financing Activities		18,000		18,000		181,000
			Net Increase (Decrease) in Cash		(702)		(15,795)		300
Cash, Beginning of Period					1,002		16,797		-
Cash, End of Period				$	300	$	1,002	$	300
Supplemental Disclosures of Cash Flow Information:
	Cash Paid During the Period for:
		Interest		$	-	$	-	$	-
		Income Taxes			-		-		-
Supplemental Disclosures of Non-Cash Investing and Financing Activities:
	For the Nine Months Ended September 30, 2012 and 2011:
		None
See accompanying notes to financial statements

4

ROCKY MOUNTAIN PLANTINGS, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

Note 1 - Organization and Summary of Significant Accounting Policies

Organization

Rocky Mountain Plantings, Inc., (the Company) was incorporated under the laws of the State of Nevada on April 19, 2005.  The Company's business activities consisted of wholesale and retail sales of ornamental plants, shrubs and trees.  Currently the Company is seeking other business opportunities.  The Company is a development stage company.

Basis of Presentation

The interim financial information of the Company as of September 30, 2012 and for the nine-month period ended September 30, 2012 and 2011 is unaudited, and the balance sheet as of December 31, 2011 is derived from audited financial statements. The accompanying financial statements have been prepared in accordance with U. S. generally accepted accounting principles for interim financial statements. Accordingly, they omit or condense footnotes and certain other information normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles. The accounting policies followed for quarterly financial reporting conform with the accounting policies disclosed in Note 1 to the Notes to Financial Statements included in the Company's annual Form 10-K filing for the year ended December 31, 2011. In the opinion of management, all adjustments that are necessary for a fair presentation of the financial information for the interim periods reported have been made. All such adjustments are of a normal recurring nature. The results of operations for the nine months ended September 30, 2012 are not necessarily indicative of the results that can be expected for the entire year ending December 31, 2012. The unaudited financial statements should be read in conjunction with the financial statements and the notes thereto included in the Company's annual Form 10-K filing for the year ended December 31, 2011.

Note 2 - Property and Equipment

The Company's property and equipment consisted of the following as of September 30, 2012 and December 31, 2011:

Property & Equipment:		September 30, 2012		December 31, 2011
Office Equipment	$	4,749	$	4,749
Total Property & Equipment		4,749		4,749
Accumulated Depreciation		(4,478)		(4,023)
Net Property & Equipment	$	271	$	726

Depreciation expense for the three month periods ended September 30, 2012 and 2011 was $91 and $182, respectively.  Depreciation expense was for the nine month periods ended September 30, 2012 and 2011 was $455 and $657, respectively.

Note 3 - Notes Payable

During 2011 the Company executed  promissory notes in which it borrowed $18,000 from unrelated third parties.  The notes are due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the note have been used to cover operations.  

On February 2, 2012, the Company executed a promissory note in which it borrowed $1,500 from an unrelated third party.  The note is due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the note have been used to cover operations.  

On February 8, 2012, the Company executed a promissory note in which it borrowed $5,000 from an unrelated third party.  The note is due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the note have been used to cover operations.  

On May 16, 2012, the Company executed a promissory note in which it borrowed $2,500 from an unrelated third party.  The note is due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the note have been used to cover operations.  

5

On August 7, 2012, the Company executed a promissory note in which it borrowed $9,000 from an unrelated third party.  The note is due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the note have been used to cover operations.   

Accrued interest payable on these notes was $2,260 and  $682 as of September 30, 2012 and December 31, 2011, respectively.

Note 4 - Capital Stock

The Company has authorized 10,000,000 shares of $0.001 par value preferred stock with such rights, preferences and designations and to be issued in such series as determined by the Board of Directors.  No shares are issued and outstanding at September 30, 2012 or December 31, 2011.  

The Company is authorized to issue 100,000,000 shares of $0.001 par value common stock.  During April 2005, the Company issued 2,000,000 shares of common stock for cash of $5,000 at $0.0025 per share.  During 2006 the Company issued 400,000 shares of common stock for cash of $100,000 at $0.25 per share.  During 2008 the Company issued 35,000,000 shares of common stock for cash of $35,000 at $0.001 per share.  During 2010 the Company issued 5,000,000 shares of common stock for cash of $5,000 at $0.001 per share.

In November 2010 the Company's majority shareholder sold his stock to an unrelated investor.  This was a third party transaction, which resulted in a change of control for the Company.

Note 5 – Fair Value of Financial Instruments

The Company’s financial instruments consist of cash and accounts payable.  The carrying amount of cash and accounts payable approximates fair value because of the short-term nature of these items.

Note 6 - Loss per Share

The following data shows the amounts used in computing loss per share for the periods presented:

		For the three months ended September 30,				For the nine months ended September 30,
		2012		2011		2012		2011
Loss available to common
Stockholders (numerator)	$	(6,941)	$	(10,444)	$	(23,542)	$	(37,429)
Weighted average number of common
shares outstanding during the period
used in loss per share (denominator)		42,400,000		42,400,000		42,400,000		42,400,000

Dilutive loss per share was not presented as the Company had no common equivalent shares for all periods presented that would affect the computation of diluted loss per share.

Note 7 - Going Concern

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern.  However, the Company has limited working capital and no on-going operations or revenues.  The Company is currently seeking a business opportunity.  These factors raise substantial doubt about the ability of the Company to continue as a going concern.  In this regard management is proposing to raise any necessary additional funds not provided by operations through loans or additional sales of its common stock.  There is no assurance that the Company will be successful in raising this additional capital or in sustaining profitable operations.  The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

Note 8 - Subsequent Events

On November 1, 2012 and November 9, 2012 the Company executed promissory notes in which it borrowed $1,600 and $2,400 from an unrelated third party, respectively.  The notes are due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the notes will be used to cover operations.  

The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and concluded there are no other events to disclose.

6

ITEM 2. PLAN OF OPERATIONS

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR RESULTS OF OPERATIONS

FORWARD-LOOKING STATEMENT NOTICE

This Form 10-Q contains certain forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. For this purpose any statements contained in this Form 10-Q that are not statements of historical fact may be deemed to be forward-looking statements. Without limiting the foregoing, words such as “may,” “will,” “expect,” “believe,” “anticipate,” “estimate” or “continue” or comparable terminology are intended to identify forward-looking statements. These statements by their nature involve substantial risks and uncertainties, and actual results may differ materially depending on a variety of factors, many of which are not within our control. These factors include but are not limited to economic conditions generally and in the industries in which we may participate; competition within our chosen industry, including competition from much larger competitors; technological advances and failure to successfully develop business relationships.

Description of Business.

Rocky Mountain Plantings, Inc. (“the Company”) was originally incorporated in the State of Nevada on April 19, 2005 for the purpose of engaging in the business of wholesale and retail sales of ornamental plants, shrubs and trees.  The Company pursued its business plan until December 2009 when it determined it was in the best interest of the Company to seek a different business opportunity and is currently seeking to enter into a reverse acquisition with an existing business or otherwise acquire an operating entity.  The Company has not yet identified any potential merger or acquisition candidates.  The Company is a development stage company.

Since ceasing its operations at December 2009, the Company has focused its efforts on seeking a business opportunity.  The Company will attempt to locate and negotiate with a business entity for the merger of that target company into the Company. In certain instances, a target company may wish to become a subsidiary of the Company or may wish to contribute assets to the Company rather than merge. No assurances can be given that the Company will be successful in locating or negotiating with any target company. The Company will provide a method for a foreign or domestic private company to become a reporting (“public”) company whose securities are qualified for trading in the United States secondary market.

We anticipate that merging with or acquiring a business opportunity will provide value to the Company and thus, to our shareholders.  We currently have no business operations or assets and our stock is not currently traded.  We believe that by merging with or acquiring a business opportunity the value of the Company should increase.  The terms and conditions of any merger or acquisition transaction can be varied.  Until we find such opportunity, we cannot state how the transaction will be structured.  We anticipate that Rocky Mountain would issue shares to the target company making the target company’s shareholders the majority shareholders of Rocky Mountain.  It is possible that some Rocky Mountain shareholders will sell some or all of their shares in a private transaction in connection with the merger or acquisition.  However, until a target is identified and a definitive agreement entered, it is impossible to state what the terms of the transaction might be.

On October 28, 2010, Allan Chun Lun Lau sold 35,000,000 shares of common stock of the Company to Craig Davis for $51,100.  This resulted in a change of control whereby Mr. Davis now owns 82.55% of the outstanding stock of the Company.  Mr. Davis is not an officer or director of the Company but is the controlling shareholder.

The Company is now located at 44140 CS 2710, Cyril, OK 73029.

Our auditors have expressed substantial doubt over our ability to continue as a going concern.  The Company’s financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. However, the Company has sustained net operating losses since inception. These factors raise substantial doubt about the ability of the Company to continue as a going concern.

The Company intends to seek, investigate, and if warranted, acquire an interest in a business opportunity. We are not restricting our search to any particular industry or geographical area. We may therefore engage in essentially any business in any industry. Our management has unrestricted discretion in seeking and participating in a business opportunity, subject to the availability of such opportunities, economic conditions and other factors.

The selection of a business opportunity in which to participate is complex and extremely risky and will be made by management in the exercise of its business judgment. There is no assurance that we will be able to identify and acquire any business opportunity which will ultimately prove to be beneficial to our company and shareholders.

7

Because we have no specific business plan or expertise, our activities are subject to several significant risks. In particular, any business acquisition or participation we pursue will likely be based on the decision of management without the consent, vote, or approval of our shareholders.

Sources of Opportunities

We anticipate that business opportunities may arise from various sources, including officers and directors, professional advisers, securities broker-dealers, venture capitalists, members of the financial community, and others who may present unsolicited proposals.

We will seek potential business opportunities from all known sources, but will rely principally on the personal contacts of our officers and directors as well as indirect associations between them and other business and professional people. Although we do not anticipate engaging professional firms specializing in business acquisitions or reorganizations, we may retain such firms if management deems it in our best interests. In some instances, we may publish notices or advertisements seeking a potential business opportunity in financial or trade publications.

Criteria

We will not restrict our search to any particular business, industry or geographical location. We may acquire a business opportunity in any stage of development. This includes opportunities involving “start up” or new companies. In seeking a business venture, management will base their decisions on the business objective of seeking long-term capital appreciation in the real value of our Company. We will not be controlled by an attempt to take advantage of an anticipated or perceived appeal of a specific industry, management group, or product.

In analyzing prospective business opportunities, management will consider the following factors:

·

available technical, financial and managerial resources;

·

working capital and other financial requirements;

·

the history of operations, if any;

·

prospects for the future;

·

the nature of present and expected competition;

·

the quality and experience of management services which may be available and the depth of the management;

·

the potential for further research, development or exploration;

·

the potential for growth and expansion;

·

the potential for profit;

·

the perceived public recognition or acceptance of products, services, trade or service marks, name identification; and other relevant factors.

Generally, our management will analyze all available factors and make a determination based upon a composite of available facts, without relying on any single factor.

Methods of Participation of Acquisition

Management will review specific businesses and then select the most suitable opportunities based on legal structure or method of participation. Such structures and methods may include, but are not limited to, leases, purchase and sale agreements, licenses, joint ventures, other contractual arrangements, and may involve a reorganization, merger or consolidation transactions. Management may act directly or indirectly through an interest in a partnership, corporation, or other form of organization.

Procedures

As part of our investigation of business opportunities, officers and directors may meet personally with management and key personnel of the firm sponsoring the business opportunity. We may visit and inspect material facilities, obtain independent analysis or verification of certain information provided, check references of management and key personnel, and conduct other reasonable measures.

8

We will generally ask to be provided with written materials regarding the business opportunity. These materials may include the following:

·

descriptions of product, service and company history; management resumes;

·

financial information;

·

available projections with related assumptions upon which they are based;

·

an explanation of proprietary products and services;

·

evidence of existing patents, trademarks or service marks or rights thereto;

·

present and proposed forms of compensation to management;

·

a description of transactions between the prospective entity and its affiliates;

·

relevant analysis of risks and competitive conditions;

·

a financial plan of operation and estimated capital requirements;

·

and other information deemed relevant.

Competition

We expect to encounter substantial competition in our efforts to acquire a business opportunity. The primary competition is from other companies organized and funded for similar purposes, small venture capital partnerships and corporations, small business investment companies and wealthy individuals.

Employees

We do not currently have any employees but rely upon the efforts of our officer and director to conduct our business. We do not have any employment or compensation agreements in place with our officer and director although he is reimbursed for expenditures advanced on our behalf.

Plan of Operation

The Company is seeking to acquire assets or shares of an entity actively engaged in a business which generates revenues. The Company has no particular acquisitions in mind and has not entered into any negotiations regarding such an acquisition. None of the Company’s officers, directors, promoters or affiliates have engaged in any substantive contact or discussions with any representative of any other company regarding the possibility of an acquisition or merger between the Company and such other company as of the date of this quarterly report. The Board of Directors intends to obtain certain assurances of value of the target entity’s assets prior to consummating such a transaction. Any business combination or transaction will likely result in a significant issuance of shares and substantial dilution to present stockholders of the Company.

The Company’s current operating plan is to continue searching for potential businesses, products, technologies and companies for acquisition and to handle the administrative and reporting requirements of a public company. To demonstrate our commitment to maintaining ethical reporting and business practices, we adopted a Code of Ethics and Business Conduct.

The Company has, and will continue to have, no capital with which to provide the owners of business opportunities with any significant cash or other assets. However, management believes the Company will be able to offer owners of acquisition candidates the opportunity to acquire a controlling ownership interest in a publicly registered company without incurring the cost and time required to conduct an initial public offering. The owners of the acquisition candidate will, however, incur significant legal and accounting costs in connection with the acquisition of a business opportunity, including the costs of preparing Form 8-K’s, 10-K’s, 10-Q’s, agreements and related reports and documents.

Results of Operations

Three Months Ended September 30, 2012 Compared to the Three Months Ended September 30, 2011

We did not generate any revenue for the three months ended September 30, 2012 or 2011. For the three months ended September 30, 2012 we had professional fees of $5,669, general and administrative expenses of $633 and interest expense of $639 for a net loss of $6,941 compared to professional fees of $9,927, general and administrative expense of $220 and interest expense of $297 for a total net loss of $10,444 for the three months ended September 30, 2011. Our increase in expenses for 2011 is attributed to our auditing and legal fees associated with our filing a Form 10 registration statement with the Securities and Exchange Commission.

9

Nine Months Ended September 30, 2012 Compared to the Nine Months Ended September 30, 2011

We did not generate any revenue for the nine months ended September 30, 2012 or 2011. For the nine months ended September 30, 2012 we had professional fees of $18,374, general and administrative expenses of $3,590 and interest expense of $1,578 for a net loss of $23,542 compared to professional fees of $33,561, general and administrative expense of $3,549 and interest expense of $319 for a total net loss of $37,429 for the nine months ended September 30, 2011. Our increase in expenses for 2011 is attributed to our auditing and legal fees associated with our filing a Form 10 registration statement with the Securities and Exchange Commission.

Liquidity and Capital Resources

The Company’s balance sheet as of September 30, 2012, reflects total assets of $300 in cash, $394 in prepaid expenses and $271 in property and equipment, net for total assets of $965. As of September 30, 2012, our liabilities were $65,912 which included $27,652 in accounts payable, $36,000 in notes payable and $2,260 in accrued interest.

During 2011 the Company executed promissory notes in which it borrowed $18,000 from unrelated third parties. The notes are due twenty-four months from the date of the notes and accrues interest at a rate of 8.0%. Proceeds from the note have been used to cover operations.  

On February 2, 2012, the Company executed a promissory note in which it borrowed $1,500 from an unrelated third party. The note is due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the note have been used to cover operations.

On February 8, 2012, the Company executed a promissory note in which it borrowed $5,000 from an unrelated third party. The note is due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the note have been used to cover operations.

On May 16, 2012, the Company executed a promissory note in which it borrowed $2,500 from an unrelated third party. The note is due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the note have been used to cover operations.

On August 7, 2012, the Company executed a promissory note in which it borrowed $9,000 from an unrelated third party. The note is due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the note have been used to cover operations.

Accrued interest payable on these notes was $2,260 and $682 at September 30, 2012 and December 31, 2011, respectively.

Subsequent to the date of this report, on November 1, 2012 and November 9, 2012, the Company executed promissory notes in which it borrowed $1,600 and $2,400 from an unrelated third party, respectively.  The notes are due twenty-four months from the date of the notes and accrues interest at a rate of 8.0%.  Proceeds from the notes will be used to cover operations.

We anticipate our expenses to be limited to accounting, auditing, legal and filing fees associated with continuing our reporting status with the Securities and Exchange Commission along with miscellaneous expenses related to our corporate existence. We estimate our ongoing expenses to be $30,000 per year. We do not have any commitments for capital expenditures nor do we anticipate entering into any such commitments.

In the past we have relied on advances from our president to cover our operating costs. Management anticipates that we will receive sufficient advances from our president to meet our needs through the next 12 months. However, there can be no assurances to that effect. Our need for capital may change dramatically if we acquire an interest in a business opportunity during that period. At present, we have no understandings, commitments or agreements with respect to the acquisition of any business venture, and there can be no assurance that we will identify a business venture suitable for acquisition in the future. Further, we cannot assure that we will be successful in consummating any acquisition on favorable terms or that we will be able to profitably manage any business venture we acquire. Should we require additional capital, we may seek additional advances from officers, sell common stock or find other forms of debt financing.

10

The Company has no other assets or line of credit, other than that which present management may agree to extend to or invest in the Company, nor does it expect to have one before a merger is effected. The Company will carry out its business plan as discussed above. The Company cannot predict to what extent its liquidity and capital resources will be diminished prior to the consummation of a business combination or whether its capital will be further depleted by the operating losses (if any) of the business entity which the Company may eventually acquire.

Our current operating plan is to continue searching for potential businesses, products, technologies and companies for acquisition and to handle the administrative and reporting requirements of a public company.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not required by smaller reporting companies.

ITEM 4T. CONTROLS AND PROCEDURES.

(a)

Evaluation of Disclosure Controls and Procedures.

As required by Rule 13a-15(b) under the Securities Exchange Act of 1934 (the “Exchange Act”), we carried out an evaluation of the effectiveness of the design and operation of our disclosure controls as of the end of the period covered by this report, September 30, 2012. This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer and Chief Financial Officer, Mr. Jeffery Bateman (the “Certifying Officer”). Based upon that evaluation, our Certifying Officer concluded that as of the end of the period covered by this report, September 30, 2012, our disclosure controls and procedures are effective in timely alerting management to material information relating to us and required to be included in our periodic filings with the Securities and Exchange Commission (the “Commission”).

Our officer further concluded that our disclosure controls and procedures are effective to ensure that information required to be disclosed by the issuer in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms and are also effective to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our chief executive officer and chief financial officer, to allow time for decisions regarding required disclosure. 

(b)

Changes in Internal Control over Financial Reporting. There were no changes in the Company's internal controls over financial reporting, known to the chief executive officer or the chief financial officer, that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, the Company's internal control over financial reporting.

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

None.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None

ITEM 4. MINE SAFETY DISCLOSURES.

None.

ITEM 5. OTHER INFORMATION.

None

11

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K.

Copies of the following documents are included as exhibits to this report pursuant to Item 601 of Regulation S-K.

Exhibit No.	Title of Document	Location
31	Certification of the Principal Executive Officer/ Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002	Attached
32	Certification of the Principal Executive Officer/ Principal Financial Officer pursuant to U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002*	Attached
101.INS	XBRL Instance Document	Attached
101.SCH	XBRL Taxonomy Extension Schema Document	Attached
101.CAL	XBRL Taxonomy Calculation Linkbase Document	Attached
101.DEF	XBRL Taxonomy Extension Definition Linkbase Document	Attached
101.LAB	XBRL Taxonomy Label Linkbase Document	Attached
101.PRE	XBRL Taxonomy Presentation Linkbase Document	Attached

*

The Exhibit attached to this Form 10-Q shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act") or otherwise subject to liability under that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as expressly set forth by specific reference in such filing.

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.

ROCKY MOUNTAIN PLANTINGS, INC.

Date: November 14, 2012

By: /s/ Jeffery L. Bateman        

Jeffery L. Bateman, President and Chief Financial Officer

12

EX-31

Exhibit 31

CERTIFICATION

I, Jeffery L. Bateman, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Rocky Mountain Plantings, Inc. for the fiscal quarter ended September 30, 2012;

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. The registrant's other certifying officer(s) and I are 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 our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us 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 our 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 our 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. The registrant's other certifying officer(s) and I have disclosed, based on our 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: November 14, 2012

/s/ Jeffery L. Bateman

Jeffery L. Bateman

President, Chief Executive Officer

(Principal Executive Officer)

Chief Financial Officer

(Principal Financial Officer)

EX-32

Exhibit 32

CERTIFICATION OF PERIODIC REPORT

PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Jeffery L. Bateman, President, Treasurer, Chief Executive Officer and Chief Financial Officer of Rocky Mountain Plantings, Inc., (the “Company”), certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350, that to the best of my knowledge:

(1)

the Quarterly Report on Form 10-Q, of the Company for the fiscal quarter ended September 30, 2012 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78 o(d)); and

(2)

the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: November 14, 2012

/s/ Jeffery L. Bateman

Jeffery L. Bateman

President and Chief Executive Officer

Treasurer and Chief Financial Officer

A signed original of this written statement required by Section 906 of the Sarbanes-Oxley Act has been furnished to Rocky Mountain Plantings, Inc. and will be retained by Rocky Mountain Plantings, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

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Capital Stock

9 Months Ended

Sep. 30, 2012

Capital Stock

Capital Stock

Note 4 - Capital Stock

The Company has authorized 10,000,000 shares of $0.001 par value preferred stock with such rights, preferences and designations and to be issued in such series as determined by the Board of Directors.  No shares are issued and outstanding at September 30, 2012 or December 31, 2011.  

The Company is authorized to issue 100,000,000 shares of $0.001 par value common stock.  During April 2005, the Company issued 2,000,000 shares of common stock for cash of $5,000 at $0.0025 per share.  During 2006 the Company issued 400,000 shares of common stock for cash of $100,000 at $0.25 per share.  During 2008 the Company issued 35,000,000 shares of common stock for cash of $35,000 at $0.001 per share.  During 2010 the Company issued 5,000,000 shares of common stock for cash of $5,000 at $0.001 per share.

In November 2010 the Company's majority shareholder sold his stock to an unrelated investor.  This was a third party transaction, which resulted in a change of control for the Company.

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Notes Payable

9 Months Ended

Sep. 30, 2012

Note Payable

Notes Payable

Note 3 - Notes Payable

During 2011 the Company executed  promissory notes in which it borrowed $18,000 from unrelated third parties.  The notes are due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the note have been used to cover operations.  

On February 2, 2012, the Company executed a promissory note in which it borrowed $1,500 from an unrelated third party.  The note is due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the note have been used to cover operations.  

On February 8, 2012, the Company executed a promissory note in which it borrowed $5,000 from an unrelated third party.  The note is due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the note have been used to cover operations.  

On May 16, 2012, the Company executed a promissory note in which it borrowed $2,500 from an unrelated third party.  The note is due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the note have been used to cover operations.  

On August 7, 2012, the Company executed a promissory note in which it borrowed $9,000 from an unrelated third party.  The note is due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the note have been used to cover operations.   

Accrued interest payable on these notes was $2,260 and  $682 as of September 30, 2012 and December 31, 2011, respectively.

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BALANCE SHEETS (USD $)	Sep. 30, 2012	Dec. 31, 2011
Current Assets
Cash	$ 300	$ 1,002
Prepaid Expenses	394	2,185
Accounts Receivable, net of allowance for doubtful accounts of $20,000	0	0
Total Current Assets	694	3,187
Long-Term Assets
Property and Equipment, net	271	726
Total Long term Assets	271	726
Total Assets	965	3,913
Current Liabilities
Accounts Payable	27,652	26,636
Accrued Interest	2,260	682
Notes Payable, Current Portion	18,000	0
Total Current Liabilities	47,912	27,318
Long-Term Liabilities
Notes Payable	18,000	18,000
Total Long-Term Liabilities	18,000	18,000
Total Liabilities	65,912	45,318
Stockholders' Deficit
Preferred Stock, $0.001 par value, 10,000,000 shares authorized. No shares issued or outstanding	0	0
Common Stock, $0.001 par value, 100,000,000 shares authorized. 42,400,000 shares issued and outstanding, respectively	42,400	42,400
Paid in Capital	102,600	102,600
Deficit Accumulated During the Development Stage	(209,947)	(186,405)
Total Stockholders' Deficit	(64,947)	(41,405)
Total Liabilities and Stockholders' Deficit	$ 965	$ 3,913

XML

Organization and Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2012

Organization and Summary of Significant Accounting Policies

Organization and Summary of Significant Accounting Policies

Note 1 - Organization and Summary of Significant Accounting Policies

Organization

Rocky Mountain Plantings, Inc., (the Company) was incorporated under the laws of the State of Nevada on April 19, 2005.  The Company's business activities consisted of wholesale and retail sales of ornamental plants, shrubs and trees.  Currently the Company is seeking other business opportunities.  The Company is a development stage company.

Basis of Presentation

The interim financial information of the Company as of September 30, 2012 and for the nine-month period ended September 30, 2012 and 2011 is unaudited, and the balance sheet as of December 31, 2011 is derived from audited financial statements. The accompanying financial statements have been prepared in accordance with U. S. generally accepted accounting principles for interim financial statements. Accordingly, they omit or condense footnotes and certain other information normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles. The accounting policies followed for quarterly financial reporting conform with the accounting policies disclosed in Note 1 to the Notes to Financial Statements included in the Company's annual Form 10-K filing for the year ended December 31, 2011. In the opinion of management, all adjustments that are necessary for a fair presentation of the financial information for the interim periods reported have been made. All such adjustments are of a normal recurring nature. The results of operations for the nine months ended September 30, 2012 are not necessarily indicative of the results that can be expected for the entire year ending December 31, 2012. The unaudited financial statements should be read in conjunction with the financial statements and the notes thereto included in the Company's annual Form 10-K filing for the year ended December 31, 2011.

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Computing Loss Per Share For The Periods (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Loss available to common stockholders (numerator)	$ (6,941)	$ (10,444)	$ (23,542)	$ (37,429)
Weighted average number of common shares outstanding during the period used in loss per share (denominator)	42,400,000	42,400,000	42,400,000	42,400,000

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Property and Equipment

9 Months Ended

Sep. 30, 2012

Property and Equipment

Property and Equipment

Note 2 - Property and Equipment

The Company's property and equipment consisted of the following as of September 30, 2012 and December 31, 2011:

Property & Equipment:		September 30, 2012		December 31, 2011
Office Equipment	$	4,749	$	4,749
Total Property & Equipment		4,749		4,749
Accumulated Depreciation		(4,478)		(4,023)
Net Property & Equipment	$	271	$	726

Depreciation expense for the three month periods ended September 30, 2012 and 2011 was $91 and $182, respectively.  Depreciation expense was for the nine month periods ended September 30, 2012 and 2011 was $455 and $657, respectively.

XML

Balance Sheets Parentheticals (USD $)	Sep. 30, 2012	Dec. 31, 2011
Net of allowance for doubtful accounts	$ 20,000	$ 20,000
Preferred Stock, par value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	10,000,000	10,000,000
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	42,400,000	42,400,000
Common Stock, shares outstanding	42,400,000	42,400,000

XML

Property And Equipment Consistes Of The Following (Details) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Property And Equipment:
Office Equipment	$ 4,749	$ 4,749
Total Property and Equipment	4,749	4,749
Accumulated Depreciation	(4,478)	(4,023)
Net Property And Equipment	$ 271	$ 726

XML

Document and Entity Information	9 Months Ended
	Sep. 30, 2012
Document and Entity Information
Entity Registrant Name	ROCKY MOUNTAIN PLANTINGS INC
Document Type	10-Q
Document Period End Date	Sep. 30, 2012
Amendment Flag	false
Entity Central Index Key	0001366391
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	42,400,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3

XML

Property And Equipment Depreciation Expense (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Depreciation Expense Property and Equipment	$ 91	$ 182	$ 455	$ 657

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STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended		89 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012
Sales	$ 0	$ 0	$ 0	$ 0	$ 78,348
Cost of Goods Sold	0	0	0	0	83,684
Gross Loss	0	0	0	0	(5,336)
General and Administrative Costs	633	220	3,590	3,549	20,654
Professional Fees	5,669	9,927	18,374	33,561	126,697
Bad Debt Expense	0	0	0	0	55,000
Loss from Operations	(6,302)	(10,147)	(21,964)	(37,110)	(207,687)
Interest Expense	639	297	1,578	319	2,260
Loss before Income Taxes	(6,941)	(10,444)	(23,542)	(37,429)	(209,947)
Income Tax - Current	0	0	0	0	0
Income Tax - Deferred	0	0	0	0	0
Net Loss	$ (6,941)	$ (10,444)	$ (23,542)	$ (37,429)	$ (209,947)
Net Loss per Common Share - Basic and Diluted	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Weighted Average Shares Outstanding - Basic and Diluted	42,400,000	42,400,000	42,400,000	42,400,000

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Going Concern

9 Months Ended

Sep. 30, 2012

Going Concern

Going Concern

Note 7 - Going Concern

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern.  However, the Company has limited working capital and no on-going operations or revenues.  The Company is currently seeking a business opportunity.  These factors raise substantial doubt about the ability of the Company to continue as a going concern.  In this regard management is proposing to raise any necessary additional funds not provided by operations through loans or additional sales of its common stock.  There is no assurance that the Company will be successful in raising this additional capital or in sustaining profitable operations.  The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

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Loss per Share

9 Months Ended

Sep. 30, 2012

Loss per Share

Loss per Share

Note 6 - Loss per Share

The following data shows the amounts used in computing loss per share for the periods presented:

		For the three months ended September 30,				For the nine months ended September 30,
		2012		2011		2012		2011
Loss available to common
Stockholders (numerator)	$	(6,941)	$	(10,444)	$	(23,542)	$	(37,429)
Weighted average number of common
shares outstanding during the period
used in loss per share (denominator)		42,400,000		42,400,000		42,400,000		42,400,000

Dilutive loss per share was not presented as the Company had no common equivalent shares for all periods presented that would affect the computation of diluted loss per share.

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Subsequent Events Consists Of The Following (Details) (USD $)	Nov. 09, 2012	Nov. 01, 2012
Unrelated Third Party Notes Payable	$ 2,400	$ 1,600
Interest Rate On Note	8.00%	8.00%

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Notes Payable Unrelated Third Party Consists Of The Following (Details) (USD $)	Sep. 30, 2012	Aug. 07, 2012	May 16, 2012	Feb. 08, 2012	Feb. 02, 2012	Dec. 31, 2011
Borrowings from unrelated third party	$ 0	$ 9,000	$ 2,500	$ 5,000	$ 1,500	$ 18,000
Rate Of Interest On Note	0.00%	8.00%	8.00%	8.00%	8.00%	8.00%
Accrued interest Payable on Promissory notes.	$ 2,260	$ 0	$ 0	$ 0	$ 0	$ 682

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PROPERTY AND EQUIPMENT (Table)

9 Months Ended

Sep. 30, 2012

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT

The Company's property and equipment consisted of the following as of September 30, 2012 and December 31, 2011:

Property & Equipment:		September 30, 2012		December 31, 2011
Office Equipment	$	4,749	$	4,749
Total Property & Equipment		4,749		4,749
Accumulated Depreciation		(4,478)		(4,023)
Net Property & Equipment	$	271	$	726

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Subsequent Events

9 Months Ended

Sep. 30, 2012

Subsequent Events

Subsequent Events

Note 8 - Subsequent Events

On November 1, 2012 and November 9, 2012 the Company executed promissory notes in which it borrowed $1,600 and $2,400 from an unrelated third party, respectively.  The notes are due twenty-four months from the date of the note and accrues interest at a rate of 8.0%.  Proceeds from the notes will be used to cover operations.  

The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and concluded there are no other events to disclose.

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ACCOUNTING POLICIES (Policies)

9 Months Ended

Sep. 30, 2012

ACCOUNTING POLICIES

Organization

Organization

Rocky Mountain Plantings, Inc., (the Company) was incorporated under the laws of the State of Nevada on April 19, 2005.  The Company's business activities consisted of wholesale and retail sales of ornamental plants, shrubs and trees.  Currently the Company is seeking other business opportunities.  The Company is a development stage company.

Basis of Presentation

Basis of Presentation

The interim financial information of the Company as of September 30, 2012 and for the nine-month period ended September 30, 2012 and 2011 is unaudited, and the balance sheet as of December 31, 2011 is derived from audited financial statements. The accompanying financial statements have been prepared in accordance with U. S. generally accepted accounting principles for interim financial statements. Accordingly, they omit or condense footnotes and certain other information normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles. The accounting policies followed for quarterly financial reporting conform with the accounting policies disclosed in Note 1 to the Notes to Financial Statements included in the Company's annual Form 10-K filing for the year ended December 31, 2011. In the opinion of management, all adjustments that are necessary for a fair presentation of the financial information for the interim periods reported have been made. All such adjustments are of a normal recurring nature. The results of operations for the nine months ended September 30, 2012 are not necessarily indicative of the results that can be expected for the entire year ending December 31, 2012. The unaudited financial statements should be read in conjunction with the financial statements and the notes thereto included in the Company's annual Form 10-K filing for the year ended December 31, 2011.

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Computing Loss Per Share (Table)

9 Months Ended

Sep. 30, 2012

Computing Loss Per Share

Computing Loss Per Share

The following data shows the amounts used in computing loss per share for the periods presented:

		For the three months ended September 30,				For the nine months ended September 30,
		2012		2011		2012		2011
Loss available to common
Stockholders (numerator)	$	(6,941)	$	(10,444)	$	(23,542)	$	(37,429)
Weighted average number of common
shares outstanding during the period
used in loss per share (denominator)		42,400,000		42,400,000		42,400,000		42,400,000

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COMMON STOCK SHARES ISSUED DURING THE PERIOD (Details) (USD $)	1 Months Ended	12 Months Ended
	Apr. 30, 2005	Dec. 31, 2010	Dec. 31, 2008	Dec. 31, 2006
Issued shares of common stock	2,000,000	5,000,000	35,000,000	400,000
Issued shares of common stock for cash	$ 5,000	$ 5,000	$ 35,000	$ 100,000
Common Stock Per Share	$ 0.0025	$ 0.001	$ 0.001	$ 0.25

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STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended		89 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012
Cash Flows from Operating Activities:
Net Loss	$ (23,542)	$ (37,429)	$ (209,947)
Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activites:
Depreciation Expense	455	657	4,478
Change in Operating Assets and Liabilities:
Accounts Receivable	0	0	(20,000)
Bad Debt Allowance	0	0	55,000
Accrued Interest	1,578	319	2,260
Prepaid Expense	1,791	(3,278)	(394)
Accounts Payable	1,016	5,936	27,652
Net Cash Flows Used in Operating Activities	(18,702)	(33,795)	(140,951)
Cash Flows from Investing Activities:
Purchase of Fixed Assets	0	0	(4,749)
Proceeds from Note Receivable - Related Party	0	0	5,000
Note Receivable - Related Party	0	0	(40,000)
Net Cash Flows Used in Investing Activities	0	0	(39,749)
Cash Flows from Financing Activities:
Sale of Common Stock	0	0	145,000
Proceeds from Note Payable	18,000	18,000	36,000
Net Cash Flows Provided by Financing Activities	18,000	18,000	181,000
Net Increase (Decrease) in Cash	(702)	(15,795)	300
Cash, Beginning of Period	1,002	16,797	0
Cash, End of Period	300	1,002	300
Cash Paid During the Period for:
Interest	0	0	0
Income Taxes	0	0	0
Supplemental Disclosures of Non-Cash Investing and Financing Activities	$ 0	$ 0	$ 0

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Fair Value of Financial Instruments

9 Months Ended

Sep. 30, 2012

Fair Value of Financial Instruments

Fair Value of Financial Instruments

Note 5 – Fair Value of Financial Instruments

The Company’s financial instruments consist of cash and accounts payable.  The carrying amount of cash and accounts payable approximates fair value because of the short-term nature of these items.

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CAPITAL STOCK TRANSACTIONS (Details) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Preferred Stock, Authorized Shares	10,000,000	10,000,000
Preferred Stock, par value per share	$ 0.001	$ 0.001
Common Stock, Authorized Shares	100,000,000	100,000,000
Common Stock, par value per share	$ 0.001	$ 0.001