SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Jun. 30, 2012
SIGNIFICANT ACCOUNTING POLICIES
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES   The financial  statements  of the Company have been prepared in accordance  with generally  accepted  accounting  principles  in the  United  States of  America. Because a precise determination of many assets and liabilities is dependent upon future  events,  the  preparation  of financial  statements  involves the use of estimates,  which have been made using  judgment.  Actual  results may vary from these estimates.   The financial statements have, in management's opinion, been prepared within the framework of the significant accounting policies summarized below:   DEVELOPMENT STAGE COMPANY   The Company is  considered  to be in the  development  stage,  as defined  under Accounting Codification Standard,  Development Stage Entities ("ASC-915"). Since its  formation,  the Company has not yet realized any revenues  from its planned operations.   RECLASSIFICATIONS   The Company  reclassified  $25,  $800 and $14,377 in "Transfer and filing fees"; $-0-,  $-0-  and  $1,500  in  "Travel  and   entertainment",   to  "General  and administrative"  expenses  for the three and nine months ended June 30, 2012 and for the  period  from  inception  (May 9,  2007)  through  September  30,  2011, respectively to conform to the current  presentation.  The reclassifications had no effect on the Company's financial  condition,  results of operation,  or cash flows.   CASH AND CASH EQUIVALENTS   The Company  considers  highly liquid  financial  instruments  purchased  with a maturity of three months or less to be cash equivalents.   USE OF ESTIMATES   The preparation of financial  statements in conformity  with generally  accepted accounting principles requires management to make estimates and assumptions that affect  the  reported  amounts  of assets  and  liabilities  and  disclosure  of contingent  assets and  liabilities at the date of the financial  statements and the  reported  amounts of revenues  and expenses  during the  reporting  period. Actual results could differ from those estimates.   FAIR VALUE OF FINANCIAL INSTRUMENTS   The fair value of the Company's  financial  instruments,  consisting of cash and accounts  payable and accrued  liabilities,  is equal to fair value due to their short-term to maturity.  Unless otherwise noted, it is management's opinion that the Company is not exposed to  significant  interest,  currency or credit  risks arising from these financial instruments.   PER SHARE DATA   In  accordance  with  "ASC-260 - Earnings per Share",  the basic loss per common share is computed by dividing net loss available to common  stockholders  by the weighted  average number of common shares  outstanding.  Diluted loss per common share is  computed  similar  to basic  loss per  common  share  except  that the denominator is increased to include the number of additional  common shares that would have been  outstanding if the potential  common shares had been issued and if the additional common shares were dilutive. At June 30, 2012, the Company had no stock equivalents that were  anti-dilutive and excluded in the loss per share computation.   STOCK-BASED COMPENSATION   The Company records stock based  compensation in accordance with the guidance in ASC Topic 718 which  requires the Company to recognize  expenses  related to the fair value of its employee stock option awards.  This eliminates  accounting for share-based  compensation  transactions  using the intrinsic  value and requires instead that such transactions be accounted for using a fair-value-based method. As the  Company  has  never  granted  any stock  options  the  adoption  of this accounting  policy  had no  effect  on its  financial  position  or  results  of operations.   WEBSITE DEVELOPMENT COSTS   The Company  capitalizes  its costs to develop its website and when  preliminary development  efforts are successfully  completed,  management has authorized and committed project funding, and it is probable that the project will be completed and the  website  will be  used as  intended.  Such  costs  are  amortized  on a straight-line  basis over the estimated useful life of the related asset,  which approximates  three  years.  Costs  incurred  prior to meeting  these  criteria, together  with costs  incurred  for training  and  maintenance,  are expensed as incurred.  Costs  incurred  for  enhancements  that are  expected  to  result in additional  material   functionality  are  capitalized  and  expensed  over  the estimated useful life of the upgrades.   The Company  capitalized  website costs of $23,400 for the period from inception on May 9,  2007  through  June  30,  2012.  The  Company's  capitalized  website amortization  is included in  depreciation  and  amortization  in the  Company's consolidated statements of operations, and totaled $975 for the period.   ADVERTISING COSTS   Advertising  costs are to be  expensed  as  incurred  in  accordance  to Company policy; for the three and nine months ended June 30, 2012,  Advertising expenses totaled $4,691.   RECENT ACCOUNTING PRONOUNCEMENTS   The Company has evaluated all of the recent  accounting  pronouncements  through the filing date of these  financial  statements and feels that none of them will have a material effect on the Company's interim financial statements.