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, 2011

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: 333-174433

Post Data, Inc.
(Exact name of registrant as specified in its charter)
Nevada	36-4697119
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
10160 – 114 St Suite 403 Edmonton, AB, Canada T5K 2l2
(Address of principal executive offices)
(780) 655-1433
(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.  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 (§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).  Yes [X] 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 (Check one).

Large accelerated filer [  ]	Accelerated filer [  ]
Non-accelerated filer [  ]	Smaller reporting company [X]
(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [X] No [  ]

As of November 1, 2011, there were 4,845,000 shares of the issuer’s common stock, par value $0.001, outstanding.

POST DATA, INC.

FORM 10-Q

FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 2011

TABLE OF CONTENTS

		PAGE
	PART I - FINANCIAL INFORMATION
Item 1.	Financial Statements (Unaudited)	3
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	13
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	15
Item 4T.	Controls and Procedures	15
	PART II - OTHER INFORMATION
Item 1.	Legal Proceedings	15
Item 1A.	Risk Factors	15
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	16
Item 3.	Defaults Upon Senior Securities	16
Item 4.	(Removed and Reserved)	16
Item 5.	Other Information	16
Item 6.	Exhibits	16
	SIGNATURES	17

PART I – FINANCIAL INFORMATION

ITEM 1.

FINANCIAL STATEMENTS

The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission ("SEC"), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company's Form S-1/A filed with the SEC on July 27, 2011. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the periods presented have been reflected herein. The results of operations for the periods presented are not necessarily indicative of the results to be expected for the full year.

POST DATA, INC.

 (A DEVELOPMENT STAGE COMPANY)

CONDENSED FINANCIAL STATEMENTS (UNAUDITED)

SEPTEMBER 30, 2011

POST DATA, INC.

 (A DEVELOPMENT STAGE COMPANY)

INDEX TO CONDENSED FINANCIAL STATEMENTS

(UNAUDITED)

          Page(s)

     Condensed Balance Sheets

1

    Condensed Statements of Operations and Comprehensive Loss (Unaudited)

2

    Condensed Statements of Cash Flows (Unaudited)

3  

    Notes to Condensed Financial Statements (Unaudited)

4-8

POST DATA, INC.

(A DEVELOPMENT STAGE COMPANY)

CONDENSED BALANCE SHEETS

ASSETS
	SEPTEMBER 30,	MARCH 31,
	2011	2011
	(Unaudited)
Current Assets
Cash	$              22,756	$           19,000
Total Current Assets	22,756	19,000
TOTAL ASSETS	$              22,756	$           19,000
LIABILITIES AND STOCKHOLDERS' EQUITY
LIABILITIES
Current Liabilities
Accounts payable and accrued expenses	$                3,055	$                   -
Total Current Liabilities	3,055	-
Total Liabilities	3,055	-
STOCKHOLDERS' EQUITY
Preferred stock, par value $0.001, 20,000,000 shares authorized,
none issued and outstanding	-	-
Common stock, par value $.001, 100,000,000 shares authorized and
4,845,000 and 2,000,000 shares outstanding at September 30, 2011 and
March 31, 2011, respectively.	4,845	2,000
Additional paid-in capital	43,605	18,000
Deficit accumulated during the development stage	(28,749)	(1,000)
Total Stockholders' Equity	19,701	19,000
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$              22,756	$           19,000

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

1

POST DATA, INC.

(A DEVELOPMENT STAGE COMPANY)

CONDENSED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (UNAUDITED)

		THREE MONTHS	SIX MONTHS	Cumulative Totals
		ENDED	ENDED	March 22, 2011
		SEPTEMBER 30,	SEPTEMBER 30,	(Inception) to
		2011	2011	September 30, 2011
INCOME		$                           -	$                          -	$                            -
OPERATING EXPENSES
	Organizational expenses	-	300	1,300
	Taxes and licenses	-	500	500
	Accounting	3,474	10,941	10,941
	Legal expenses	6,340	13,593	13,593
	Other services	2,415	2,415	2,415
	Total Operating Expenses	12,229	27,749	28,749
NET LOSS APPLICABLE TO COMMON SHARES		$                (12,229)	$               (27,749)	$                 (28,749)
NET LOSS PER BASIC AND DILUTED SHARES		$                    (0.00)	$                   (0.01)
WEIGHTED AVERAGE NUMBER OF COMMON
SHARES OUTSTANDING		3,229,511	2,618,115

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

2

POST DATA, INC.

(A DEVELOPMENT STAGE COMPANY)

CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED)

	THREE MONTHS	SIX MONTHS	Cumulative Totals
	ENDED	ENDED	March 22, 2011
	SEPTEMBER 30,	SEPTEMBER 30,	(Inception) to
	2011	2011	September 30, 2011
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$                (12,229)	$               (27,749)	$                 (28,749)
Changes in assets and liabilities
Increase in accounts payable and accrued expenses	2,587	3,055	3,055
Total adjustments	2,587	3,055	3,055
Net cash used in operating activities	(9,642)	(24,694)	(25,694)
CASH FLOWS FROM INVESTING ACTIVITIES	-	-	-
Net cash used in investing activities	-	-	-
CASH FLOWS FROM FINANCING ACTIVITIES
Sale of common stock	28,450	28,450	48,450
Net cash provided by financing activities	28,450	28,450	48,450
Net change in cash	18,808	3,756	22,756
CASH AND CASH EQUIVALENTS -
BEGINNING OF PERIOD	3,948	19,000	-
CASH AND CASH EQUIVALENTS - END OF PERIOD	$                  22,756	$                 22,756	$                  22,756
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	$                         -	$                        -	$                          -
Cash paid for taxes	$                         -	$                        -	$                          -

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

3

POST DATA, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS (UNAUDITED)

SEPTEMBER 30, 2011

NOTE 1-

ORGANIZATION AND BASIS OF PRESENTATION

The condensed unaudited interim financial statements included herein have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).  The condensed consolidated financial statements and notes are presented as permitted on Form 10-Q and do not contain information included in the Company’s annual statements and notes.  Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.  It is suggested that these condensed financial statements be read in conjunction with the March 31, 2011 audited financial statements and the accompanying notes thereto.  While management believes the procedures followed in preparing these condensed financial statements are reasonable, the accuracy of the amounts are in some respects dependent upon the facts that will exist, and procedures that will be accomplished by the Company later in the year.

These condensed unaudited financial statements reflect all adjustments, including normal recurring adjustments which, in the opinion of management, are necessary to present fairly the operations and cash flows for the periods presented.

Post Data, Inc. (the Company) was incorporated on March 22, 2011 under the laws of the State of Nevada.  The business purpose of the Company is to destroy and recycle electronic devices in Edmonton, Alberta, Canada, in a manner which ensures the confidential destruction of all previous user data.  The Company has selected March 31 as it fiscal year end.

NOTE 2-

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Development Stage Company

The Company is considered to be in the development stage as defined in FASC 915-10-05, “Development Stage Entity.”   The Company is devoting substantially all of its efforts to the execution of its business plan.

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 estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

4

POST DATA, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS (UNAUDITED)

SEPTEMBER 30, 2011

NOTE 2-

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Cash and Cash Equivalents

Cash and cash equivalents consists principally of currency on hand, demand deposits at commercial banks, and liquid investment funds having a maturity of three months or less at the time of purchase.  The Company had cash and cash equivalents of $22,756 and $19,000, respectively, as of September 30, 2011 and March 31, 2011.

Net Income or (Loss) Per Share of Common Stock

The following table sets forth the computation of basic and diluted earnings per share:

		THREE MONTHS	SIX MONTHS
		ENDED	ENDED
		SEPTEMBER 30, 2011	SEPTEMBER 30, 2011
Net income (loss)		$                   (12,229)	$                   (27,749)
Weighted average
common shares
outstanding (Basic)		3,229,511	2,618,115
	Options	-	-
	Warrants	-	-
Weighted average
common shares
outstanding (Diluted)		3,229,511	2,618,115
Net loss per share
(Basic and diluted)		$                       (0.00)	$                       (0.01)

As of September 30, 2011, the Company had 4,850,000 shares outstanding.  The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.

Recently Enacted Accounting Standards

In July, 2011, the Financial Accounting Standards Board (“FASB”) issued two Accounting Standards Updates (“ASUs”) to the Financial Accounting Standards Codification (“FASC”).  Nos. 2011-06 and 2011-07 pertain to health care entities and health care insurers.  In September, 2011, the FASB issued ASU No. 2011-08

5

POST DATA, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS (UNAUDITED)

SEPTEMBER 30, 2011

NOTE 2-

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Recently Enacted Accounting Standards (Continued)

pertaining to goodwill impairment and No. 2011-09 pertaining to retirement plans. None of these Updates has any effect on the Company’s financial reporting.

Fair Value Measures

Accounting principles require an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.  ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value.  A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement.  ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:

Level 1:  applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2:  applies to assets or liabilities for which there are other than quoted prices that are observable such as quoted prices for similar assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3:  applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The Company’s financial instruments consist principally of cash.  The table below sets forth assets and liabilities measured at fair value, on a recurring basis, and the fair value calculation input hierarchy level that we have determined applies to each asset and liability category.

Balance

    September 30, 2011   Input Hierarchy Level

   Cash and cash equivalents               $  22,756

     Level 1

   Accounts payable and

      accrued expenses

$    3,055

     Level 1

6

POST DATA, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS (UNAUDITED)

SEPTEMBER 30, 2011

NOTE 3-

PROVISION FOR INCOME TAXES

The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income regardless of when reported for tax purposes.  Deferred taxes are provided in the financial statements under FASC 740-10-65-1 to give effect to the temporary differences which may arise from differences in the bases of fixed assets, depreciation methods  and allowances based on the income taxes expected to be payable in future years.  Minimal development stage deferred tax assets arising as a result of net operating loss carry-forwards have been offset completely by a valuation allowance due to the uncertainty of their utilization in future periods.  Operating loss carry-forwards generated during the period from March 22, 2011 (date of inception) through June 30, 2011 of approximately $28,749 will begin to expire in 2031.  Accordingly, deferred tax assets of approximately $10,062 (calculated at an expected federal rate of 35%) were offset by the valuation allowance.

The Company has no tax positions at September 30, 2011 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.

The Company recognizes interest accrued relative to unrecognized tax benefits in interest expense and penalties in operating expense.  During the period from March 22, 2011 (inception) to September 30, 2011 the Company recognized no income tax related interest and penalties.  The Company had no accruals for income tax related interest and penalties at September 30, 2011.

NOTE 4 -

STOCKHOLDERS’ EQUITY

Preferred Stock

As of September 30, 2011 the Company has 20,000,000 shares of preferred stock authorized with a par value of $0.001 per share.  No preferred shares are issued and outstanding.

Common Stock

As of September 30, 2011 the Company has 100,000,000 shares of common stock authorized with a par value of $0.001 per share. 4,850,000 shares have been sold  as of September 30, 2011.

The following details the stock transactions for the Company:

On March 25, 2011 the Company authorized the sale of 2,000,000 shares of its common stock to its founding President for $.01 per share for a total of $20,000 cash to provide initial working capital.  

7

POST DATA, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS (UNAUDITED)

SEPTEMBER 30, 2011

NOTE 4 -

STOCKHOLDERS’ EQUITY (CONTINUED)

Common Stock (Continued)

During August, 2011, the Company sold 2,845,000 shares at $0.01 per share for proceeds of $28,450.  The proceeds will be used for administrative expenses and execution of the business plan.

The $48,450 sale of stock, less $28,749 net loss, equals a stockholders’ equity of $19,701 as of September 30, 2011.

NOTE 5 -

COMMON STOCK OFFERING

The Company has authorized a common stock offering of a maximum of 10,000,000 shares at a price of $0.01 per share for gross proceeds of $100,000.  Proceeds of the offering will be used for administrative expenses and execution of the Company’s business plan.  Subscription sales as of September 30, 2011 totaled 2,845,000 shares for gross proceeds of $28,450.  The offering is closed as of September 30, 2011.

NOTE 6 -

GOING CONCERN

The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, which contemplates continuation of the Company as a going concern.  The Company has incurred an operating deficit since its inception, is in the development stage and has generated no operating revenue. These items raise substantial doubt about the Company’s ability to continue as a going concern.

In view of these matters, realization of the assets of the Company is dependent upon the Company’s ability to meet its financial requirements through equity financing and the success of future operations.  These financial statements do not include adjustments relating to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence.

NOTE 7 -

SUBSEQUENT EVENTS

The Company has evaluated events from September 30, 2011 through the date the financial statements were issued.  There are no subsequent events required to be disclosed.

8

ITEM 2.

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

Forward-Looking Statements

Except for historical information, this report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934.  Such forward-looking statements involve risks and uncertainties, including, among other things, statements regarding our business strategy, future revenues and anticipated costs and expenses.  Such forward-looking statements include, among others, those statements including the words “expects,” “anticipates,” “intends,” “believes” and similar language.  Our actual results may differ significantly from those projected in the forward-looking statements.  Factors that might cause or contribute to such differences include, but are not limited to, those discussed herein as well as in the “Description of Business – Risk Factors” section in our Form S-1/A, as filed on July 27, 2011.  You should carefully review the risks described in our S-1/A and in other documents we file from time to time with the Securities and Exchange Commission.  You are cautioned not to place undue reliance on the forward-looking statements, which speak only as of the date of this report.  We undertake no obligation to publicly release any revisions to the forward-looking statements or reflect events or circumstances after the date of this document.

Although we believe that the expectations reflected in these forward-looking statements are based on reasonable assumptions, there are a number of risks and uncertainties that could cause actual results to differ materially from such forward-looking statements.

All references in this Form 10-Q to the “Company,” “Post Data,” “we,” “us,” or “our” are to Post Data, Inc.

Results of Operations

We have not commenced operations and have generated no revenues to date.

We incurred operating expenses of $28,749 for the period from inception (March 22, 2011) to September 30, 2011. These expenses consisted of general operating and selling expenses in connection with the day to day operation of our business and professional fees for preparation and filing of our S-1 Registration Statement.

Our net loss from inception (March 22, 2011) through September 30, 2011 was $28,749.

Cash provided by financing activities for the period from inception (March 22, 2011) through September 30, 2011, was $48,450.  We received our initial funding of $20,000 through the sale of common stock to our sole officer and director, Gerald O’Reilly.  Mr. O’Reilly purchased 2,000,000 shares of our common stock at $0.01 per share on March 25, 2011, for $20,000.  We have received $28,450 through the sale of our common stock under our Prospectus, dated August 8, 2011, and filed as part of our S-1 Registration Statement.

Capital and Liquidity

We have cash assets at September 30, 2011, of $22,756.  We have only common stock as our capital resource.  We will be reliant upon shareholder loans or private placements of equity to fund any kind of operations.  We have secured no sources of loans.

We are subject to the reporting requirements of the Securities Exchange Act of 1934 and we will incur ongoing expenses associated with professional fees for accounting, legal and a host of other expenses for annual reports and proxy statements.  We estimate that these accounting, legal and other professional costs could range $15,000 or more per year, and will be higher if our business volume and activity increases, but lower during the first years of being public because our overall business volume will be lower.

Long-Term Debt

At September 30, 2011, the Company had no long-term debt.  We may borrow money in the future to finance our future operations.  Any such borrowing will increase the risk of loss to the investor in the event we are unsuccessful in repaying such loans.

We may issue additional shares to finance our future operations, although the Company does not currently contemplate doing so.  Any such issuance will reduce the control of previous investors and may result in substantial additional dilution to investors..

Plan of Operation

During the first stages of our growth, our sole officer and director will provide all the labor required to execute our business plan.  We intend to continue to operate in this very limited fashion for the first year of operations, or at least until business has grown to the point he cannot manage alone.  Our President has access to a number of individuals he intends to call upon with short notice on an as-needed basis in the event that the work load increases.  

We are a development stage enterprise with limited operations.  We have had no revenues since inception, and have limited financial backing and assets.  

Our plan of operation is to build a business of decommissioning electronic data storage devices, making them inoperable, and thereby making the electronic data contained therein, or on, permanently un-recoverable.  

Our website is now operational and we intend to develop,  market and build our business.  We are in the process of sourcing equipment and, subject to raising the necessary funds, we also intend to purchase the equipment necessary for our business processes during the current quarter of operations.  We intend on having our business fully functional and providing services by the beginning of the next quarter of operations.

Post Data will earn all revenues through the sale of its one service; de-commissioning and disposing of electronic data storage devices.  We do not anticipate earning significant revenues during the first year of operations.  There is no guarantee or assurance that Post Data will earn revenues at any time after the date of the current financial statements.  Without sales and revenues, Post Data will not produce sufficient cash to support its plan of during the 12 month period after the date of the financial statements.  In the event that sales do not provide the required cash, the Company will turn to seek equity and/or debt financing.

Throughout the remaining nine months of the first year of operation, we will continue to work at promoting and building our business.  We project to have gained a modest presence in the marketplace by the end of the first year of operations.

Throughout the next twelve (12) months, the Company’s President has verbally agreed to loan the Company up to $10,000 per month to assist in start-up operations, in the event that the amount raised through our Offering is insufficient to meet the Company’s goals.  Funds advanced by the President will be treated as a shareholder loan and will be considered payable on demand.

Off-Balance Sheet Arrangements

We have never entered into any off-balance sheet financing arrangements and have not formed any special purpose entities.  We have not guaranteed any debt or commitments of other entities or entered into any options on non-financial assets.

ITEM 3.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

ITEM 4.

CONTROLS AND PROCEDURES

Evaluation of Our Disclosure Controls

Under the supervision and with the participation of our senior management, including our chief executive officer and chief financial officer, Gerald O’Reilly, we conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), as of the end of the period covered by this quarterly report (the “Evaluation Date”).  Based on this evaluation, our chief executive officer and chief financial officer concluded as of the Evaluation Date that our disclosure controls and procedures were effective such that the information relating to us, required to be disclosed in our Securities and Exchange Commission (“SEC”) reports (i) is recorded, processed, summarized and reported within the time

periods specified in SEC rules and forms, and (ii) is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate to allow timely decisions regarding required disclosure.

Changes in Internal Control over Financial Reporting

There have been no changes in our internal control over financial reporting that occurred during the quarter ended September 30, 2011, that have materially affected or are reasonably likely to materially affect our internal control over financial reporting.

PART II – OTHER INFORMATION

ITEM 1.

LEGAL PROCEEDINGS

In the ordinary course of our business, we may from time to time become subject to routine litigation or administrative proceedings which are incidental to our business. We are not a party to nor are we aware of any existing, pending or threatened lawsuits or other legal actions involving us.

ITEM 1A.

RISK FACTORS

Not applicable.

ITEM 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

We did not issue unregistered equity securities during the quarter ended September 30, 2011.

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4.

(REMOVED AND RESERVED)

ITEM 5.

OTHER INFORMATION

None.

ITEM 6.

EXHIBITS

The following exhibits are included as part of this report:

Exhibit No.

Description

31.1 / 31.2

Rule 13(a)-14(a)/15(d)-14(a) Certification of Principal Executive and Financial Officer

32.1 / 32.2

Rule 1350 Certification of Principal Executive and Financial Officer

101.INS*

XBRL Instance

101.SCH*

XBRL Taxonomy Extension Schema

101.CAL*

XBRL Taxonomy Extension Calculation

101.DEF*

XBRL Taxonomy Extension Definition

101.LAB*

XBRL Taxonomy Extension Labels

101.PRE*

XBRL Taxonomy Extension Presentation

*  XBRL 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.

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.

POST DATA, INC.

Dated:  November 14, 2011

By:/s/ Gerald O’Reilly

Gerald O’Reilly, President, Secretary, Principal Executive and Financial Officer

EX-31

EXHIBIT 31.1 / 31.2

CERTIFICATIONS

I, Gerald O’Reilly, certify that:

1.

I have reviewed this quarterly report on Form 10-Q of Post Data, 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 period covered by this 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 registrant’s board of directors (or persons performing the equivalent functions):

(a)

All significant deficiencies and material weakness 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 15, 2011

/s/ Gerald O’Reilly

Gerald O’Reilly

Principal Executive and Financial Officer

EX-32

EXHIBIT 32.1 / 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Post Data, Inc. (the “Company”) on Form 10-Q for the quarter ended September 30, 2011 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), I, Gerald O’Reilly, Principal Executive and Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that;

(1)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)

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

A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.  

/s/ Gerald O’Reilly

Name:  Gerald O’Reilly

Title:    Principal Executive and Financial Officer

Date:    November 15, 2011

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CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED) (USD $)	3 Months Ended	6 Months Ended
	Sep. 30, 2011	Sep. 30, 2011	Sep. 30, 2011
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (12,229)	$ (27,749)	$ (28,749)
Increase in accounts payable and accrued expenses	2,587	3,055	3,055
Total adjustments	2,587	3,055	3,055
Net cash used in operating activities	(9,642)	(24,694)	(25,694)
Sale of common stock	28,450	28,450	48,450
Net cash provided by financing activities	28,450	28,450	48,450
Net change in cash	18,808	3,756	22,756
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	3,948	19,000
CASH AND CASH EQUIVALENTS - END OF PERIOD	$ 22,756	$ 22,756	$ 22,756

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Organization, Consolidation and Presentation of Financial Statements

3 Months Ended

Sep. 30, 2011

Basis of Accounting [Text Block]

NOTE 6 -              GOING CONCERN

The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, which contemplates continuation of the Company as a going concern.  The Company has incurred an operating deficit since its inception, is in the development stage and has generated no operating revenue. These items raise substantial doubt about the Company’s ability to continue as a going concern.

In view of these matters, realization of the assets of the Company is dependent upon the Company’s ability to meet its financial requirements through equity financing and the success of future operations.  These financial statements do not include adjustments relating to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence.

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Document and Entity Information	3 Months Ended
	Sep. 30, 2011
Document and Entity Information
Entity Registrant Name	Post Data, Inc.
Document Type	10-Q
Document Period End Date	Sep. 30, 2011
Amendment Flag	false
Entity Central Index Key	0001520320
Current Fiscal Year End Date	--03-31
Entity Common Stock, Shares Outstanding	4,845,000
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	Q2

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Subsequent Events

3 Months Ended

Sep. 30, 2011

Subsequent Events

Subsequent Events [Text Block]

NOTE 7 -              SUBSEQUENT EVENTS

The Company has evaluated events from September 30, 2011 through the date the financial statements were issued.  There are no subsequent events required to be disclosed.

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Equity

3 Months Ended

Sep. 30, 2011

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

NOTE 4 -              STOCKHOLDERS’ EQUITY

Preferred Stock

As of September 30, 2011 the Company has 20,000,000 shares of preferred stock authorized with a par value of      0.001 per share.  No preferred shares are issued and outstanding.

Common Stock

As of September 30, 2011 the Company has 100,000,000 shares of common stock authorized with a par value of      0.001 per share. 4,850,000 shares have been sold  as of September 30, 2011.

The following details the stock transactions for the Company:

On March 25, 2011 the Company authorized the sale of 2,000,000 shares of its common stock to its founding President for      .01 per share for a total of      20,000 cash to provide initial working capital. 

During August, 2011, the Company sold 2,845,000 shares at      0.01 per share for proceeds of      28,450.  The proceeds will be used for administrative expenses and execution of the business plan.

The      48,450 sale of stock, less      28,749 net loss, equals a stockholders’ equity of      19,701 as of September 30, 2011.

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Accounting Policies

3 Months Ended

Sep. 30, 2011

Accounting Policies

Significant Accounting Policies [Text Block]

NOTE 2-               SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Development Stage Company

The Company is considered to be in the development stage as defined in FASC 915-10-05, “Development Stage Entity.”   The Company is devoting substantially all of its efforts to the execution of its business plan.

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 estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

Cash and Cash Equivalents

Cash and cash equivalents consists principally of currency on hand, demand deposits at commercial banks, and liquid investment funds having a maturity of three months or less at the time of purchase.  The Company had cash and cash equivalents of      22,756 and      19,000, respectively, as of September 30, 2011 and March 31, 2011.

Net Income or (Loss) Per Share of Common Stock

The following table sets forth the computation of basic and diluted earnings per share:

		THREE MONTHS	SIX MONTHS
		ENDED	ENDED
		SEPTEMBER 30, 2011	SEPTEMBER 30, 2011
Net income (loss)		(12,229)	(27,749)
Weighted average
common shares
outstanding (Basic)		3,229,511	2,618,115
	Options	-	-
	Warrants	-	-
Weighted average
common shares
outstanding (Diluted)		3,229,511	2,618,115
Net loss per share
(Basic and diluted)		(0.00)	(0.01)

As of September 30, 2011, the Company had 4,850,000 shares outstanding.  The Company has no potentially dilutive securities, such as options or warrants, currently issued and outstanding.

Recently Enacted Accounting Standards

In July, 2011, the Financial Accounting Standards Board (“FASB”) issued two Accounting Standards Updates (“ASUs”) to the Financial Accounting Standards Codification (“FASC”).  Nos. 2011-06 and 2011-07 pertain to health care entities and health care insurers.  In September, 2011, the FASB issued ASU No. 2011-08 pertaining to goodwill impairment and No. 2011-09 pertaining to retirement plans. None of these Updates has any effect on the Company’s financial reporting.

Fair Value Measures

Accounting principles require an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value.  ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value.  A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement.  ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:

Level 1:  applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2:  applies to assets or liabilities for which there are other than quoted prices that are observable such as quoted prices for similar assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3:  applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The Company’s financial instruments consist principally of cash.  The table below sets forth assets and liabilities measured at fair value, on a recurring basis, and the fair value calculation input hierarchy level that we have determined applies to each asset and liability category.

                                                                                Balance

    September 30, 2011   Input Hierarchy Level

   Cash and cash equivalents                      22,756                               Level 1

Accounts payable and

                                      accrued expenses                                   3,055                                  Level 1

Basis of Accounting [Text Block]

NOTE 6 -              GOING CONCERN

The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America, which contemplates continuation of the Company as a going concern.  The Company has incurred an operating deficit since its inception, is in the development stage and has generated no operating revenue. These items raise substantial doubt about the Company’s ability to continue as a going concern.

In view of these matters, realization of the assets of the Company is dependent upon the Company’s ability to meet its financial requirements through equity financing and the success of future operations.  These financial statements do not include adjustments relating to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue in existence.

Business Description and Basis of Presentation [Text Block]

NOTE 1-               ORGANIZATION AND BASIS OF PRESENTATION

The condensed unaudited interim financial statements included herein have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”).  The condensed consolidated financial statements and notes are presented as permitted on Form 10-Q and do not contain information included in the Company’s annual statements and notes.  Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading.  It is suggested that these condensed financial statements be read in conjunction with the March 31, 2011 audited financial statements and the accompanying notes thereto.  While management believes the procedures followed in preparing these condensed financial statements are reasonable, the accuracy of the amounts are in some respects dependent upon the facts that will exist, and procedures that will be accomplished by the Company later in the year.

These condensed unaudited financial statements reflect all adjustments, including normal recurring adjustments which, in the opinion of management, are necessary to present fairly the operations and cash flows for the periods presented.

Post Data, Inc. (the Company) was incorporated on March 22, 2011 under the laws of the State of Nevada.  The business purpose of the Company is to destroy and recycle electronic devices in Edmonton, Alberta, Canada, in a manner which ensures the confidential destruction of all previous user data.  The Company has selected March 31 as it fiscal year end.

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Income Taxes

3 Months Ended

Sep. 30, 2011

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE 3-               PROVISION FOR INCOME TAXES

The Company recognizes the tax effects of transactions in the year in which such transactions enter into the determination of net income regardless of when reported for tax purposes.  Deferred taxes are provided in the financial statements under FASC 740-10-65-1 to give effect to the temporary differences which may arise from differences in the bases of fixed assets, depreciation methods  and allowances based on the income taxes expected to be payable in future years.  Minimal development stage deferred tax assets arising as a result of net operating loss carry-forwards have been offset completely by a valuation allowance due to the uncertainty of their utilization in future periods.  Operating loss carry-forwards generated during the period from March 22, 2011 (date of inception) through June 30, 2011 of approximately      28,749 will begin to expire in 2031.  Accordingly, deferred tax assets of approximately      10,062 (calculated at an expected federal rate of 35%) were offset by the valuation allowance.

The Company has no tax positions at September 30, 2011 for which the ultimate deductibility is highly certain but for which there is uncertainty about the timing of such deductibility.

The Company recognizes interest accrued relative to unrecognized tax benefits in interest expense and penalties in operating expense.  During the period from March 22, 2011 (inception) to September 30, 2011 the Company recognized no income tax related interest and penalties.  The Company had no accruals for income tax related interest and penalties at September 30, 2011.

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BALANCE SHEETS (USD $)	Sep. 30, 2011		Mar. 31, 2011
ASSETS
Cash	$ 22,756		$ 19,000
Total Current Assets	22,756		19,000
TOTAL ASSETS	22,756		19,000
Accounts payable and accrued expenses	3,055
Total Current Liabilities	3,055
Total Liabilities	3,055
Preferred stock, par value 0.001		[1]		[1]
Common stock, par value .001	$ 4,845	[2]	$ 2,000	[2]
Additional paid-in capital	43,605		18,000
Deficit accumulated during the development stage	(28,749)		(1,000)
Total Stockholders' Equity	19,701		19,000
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 22,756		$ 19,000

[1] 20,000,000 shares authorized, none issued and outstanding

[2] 100,000,000 shares authorized and 4,845,000 and 2,000,000 shares outstanding at September 30, 2011 and March 31, 2011, respectively.