0001295345-15-000368.txt : 20151123 0001295345-15-000368.hdr.sgml : 20151123 20151123172504 ACCESSION NUMBER: 0001295345-15-000368 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20150930 FILED AS OF DATE: 20151123 DATE AS OF CHANGE: 20151123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: USA EQUITIES CORP. CENTRAL INDEX KEY: 0000856984 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 112655906 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-19041 FILM NUMBER: 151250536 BUSINESS ADDRESS: STREET 1: 79 EAST PUTNAM AVE CITY: GREENWICH STATE: CT ZIP: 06830 BUSINESS PHONE: 2032976100 MAIL ADDRESS: STREET 1: 79 EAST PUTNAM AVE CITY: GREENWICH STATE: CT ZIP: 06830 FORMER COMPANY: FORMER CONFORMED NAME: USA EQUITY CORP. DATE OF NAME CHANGE: 20151116 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN BIOGENETIC SCIENCES INC DATE OF NAME CHANGE: 19940426 10-Q 1 usaq09302015.htm FORM 10-Q FOR THE PERIOD ENDED SEPTEMBER 30, 2015

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
___________________

FORM 10-Q
________________________________

ý                                  QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the quarterly period ended September 30, 2015

 

Commission file number 0-19041

 

USA EQUITIES CORP.
(Exact Name Of Registrant As Specified In Its Charter)

Delaware 11-2655906
(State of Incorporation) (I.R.S. Employer Identification No.)
       
79 East Putnam Ave, Greenwich, CT 06830
(Address of Principal Executive Offices) (ZIP Code)

Registrant's Telephone Number, Including Area Code: (212) 400-7198

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 ¨

On November 23, 2015, the Registrant had 5,988,740 shares of common stock outstanding.

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). 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 (as defined in Rule 12b-2 of the Exchange Act).

Large accelerated filer ¨ Accelerated filer ¨ Non-Accelerated filer ¨ Smaller reporting company x

 

TABLE OF CONTENTS

Item
 Description
 Page

PART I - FINANCIAL INFORMATION
 
ITEM 1.    FINANCIAL STATEMENTS 3
ITEM 2.    MANAGEMENT'S DISCUSSION AND ANALYSIS AND PLAN OF OPERATION 8
ITEM 3.    QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK 9
ITEM 4.    CONTROLS AND PROCEDURES. 10
   

PART II - OTHER INFORMATION
   
ITEM 1.    LEGAL PROCEEDINGS 10
ITEM 1A.    RISK FACTORS 10
ITEM 2.    UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS 10
ITEM 3.    DEFAULT UPON SENIOR SECURITIES 10
ITEM 4.    MINE SAFETY DISCLOSURE 10
ITEM 5.    OTHER INFORMATION 10
ITEM 6.    EXHIBITS 10

 

 

PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS Back to Table of Contents

    Consolidated Balance Sheets 3
    Consolidated Statements of Operations 4
    Consolidated Statements of Cash Flows 5
    Notes to Unaudited Interim Consolidated Financial Statements 6

 

USA Equities Corp.
(f/k/a American Biogenetic Sciences, Inc.)
Consolidated Balance Sheets
As of September 30, 2015 and December 31, 2014
Back to Table of Contents
  September 30, 2015 December 31, 2014
(Unaudited) (Audited)
Assets
          
    Total Assets $ - $ -
 

Liabilities and Stockholders' Deficit
Current Liabilities:
   Accounts payable - trade $ 11,170 $ 12,800
   Accrued expenses 58,916 50,310
   Advances from and accruals due to related party 50,480 18,375
   Convertible notes payable to related party 329,181 331,681
         Total current liabilities 449,747 413,166
 
         Total liabilities 449,747 413,166
 
Stockholders' Deficit:
 
Preferred stock, 10,000,000 shares authorized, $0.0001 par value;
     none issued and outstanding - -
Common stock, 900,000,000 shares authorized, $0.0001 par value;
     5,988,740 and 1,088,740 shares issued and outstanding at Sept. 30, 2015 and Dec. 31, 2014 599 109
   Additional paid-in capital 1,368,701 46,191
   Common stock subscriptions receivable (648,000) -
   Accumulated deficit (1,171,047) (459,466)
     Total stockholders' deficit (449,747) (413,166)
       Total liabilities and stockholders' Equity (Deficit) $ - $ -
 
See accompanying notes to unaudited interim consolidated financial statements.

USA Equities Corp.
(f/k/a American Biogenetic Sciences, Inc.)
Consolidated Statements of Operations
For the Three and Nine Months Ended September 30, 2015 and 2014
(Unaudited)
Back to Table of Contents
  
Three Months Three Months Nine Months Nine Months
Ended Ended Ended Ended
September 30, 2015 September 30, 2014 September 30, 2015 September 30, 2014
(Unaudited) (Unaudited) (Unaudited) (Unaudited)
 
Revenue $ - $ - $ - $ -
 
Costs and expenses:
   General and administrative 11,714 5,875 30,476 20,250
   Interest expense   2,894   2,904   8,605   8,646
   Loss on conversion of debt 672,500 - 672,500 -
Total general and administrative expenses 687,108 8,779 711,581 28,896
 
   Net operating loss   (687,108)   (8,779)   (711,581)   (28,896)
                  
   Income taxes   -   -   -   -
                  
Net loss $ (687,108) $ (8,779) $ (711,581) $ (28,896)
 
Basic and diluted per shares amounts:
Basic and diluted net loss $ (0.16) $ (0.01) $ (0.33) $ (0.03)
 
Weighted average shares outstanding:
Basic and diluted 4,337,653 1,088,740 2,183,612 1,088,740
 
See accompanying notes to unaudited interim consolidated financial statements.

USA Equities Corp.
(f/k/a American Biogenetic Sciences, Inc.)

Consolidated Statements of Cash Flows
For the Nine Months Ended September 30, 2015 and 2014
(Unaudited)
Back to Table of Contents
Nine Months Nine Months
Ended Ended
                September 30, 2015 September 30, 2014
  (Unaudited) (Unaudited)
      
Cash flows from operating activities:
Net loss $ (711,581) $ (28,896)
Adjustment required to reconcile net loss to cash used in operating activities:
   Loss realized on conversion of debt 672,500 -
Changes in net assets and liabilities:
   Increase in accounts payable and accrued expenses 6,975 14,021
    Cash flows used in operating activities   (32,106)   (14,875)
 
Cash flows from financing activities:
   Proceeds of related party borrowings 32,106 14,875
     Cash provided by financing activities 32,106 14,875
 
     Change in cash - -
Cash - beginning of period - -
Cash - end of period $ - $ -
 
Supplemental cash flow information:
Non-cash transactions:
   Debt converted to common stock $ 2,500 $ -
   Fair value of shares issued to acquire future interest in real estate $ 648,000 $ -
 

See accompanying notes to unaudited interim consolidated financial statements.

USA Equities Corp.
(f/k/a American Biogenetic Sciences, Inc.)
 Notes to Unaudited Interim Consolidated Financial Statements
September 30, 2015
Back to Table of Contents

Note 1. The Company

USA Equities Corp, (f/k/a American Biogenetic Sciences, Inc.) (the "Company", "We" or the "Registrant") was incorporated in Delaware on September 1, 1983. The Company's Board of Directors approved the name change from American Biogenetic Sciences, Inc. to USA Equities Corp on May 29, 2015. Prior to ceasing its operations in 2002, the Company was engaged in the research, development and production of bio-pharmaceutical products. On September 19, 2002, the Registrant filed for bankruptcy under the U.S. Bankruptcy Code in the U.S. Bankruptcy Court Eastern District of New York. On November 4, 2005, the Company emerged from Bankruptcy Court. On August 13, 2010, the Company's sole officer/director transferred and assigned his control stock position to an unrelated third party but remained as the Company's sole executive officer/director. On April 14, 2015, the Company incorporated a wholly-owned subsidiary in Delaware (USA Equities Trust, Inc.) for the purpose of acquiring real estate.

Note 2. Going Concern

The accompanying financial statements have been prepared assuming the Company will continue as a going concern. The Company has incurred losses, has negative operational cash flows and has no revenues. The future of the Company is dependent upon Management's success in its efforts and limited resources to pursue and effect a business combination. These conditions raise substantial doubt about the Company's ability to continue as a going concern. These financial statements do not include any adjustments that might arise from this uncertainty.

Note 3. Basis of Presentation

The Financial Statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. In the opinion of management, the accompanying unaudited financial statements include all adjustments, consisting of only normal recurring accruals, necessary for a fair statement of financial position, results of operations, and cash flows. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with the financial statements and the accompanying notes included in our Annual Report on Form 10-K for the year ended December 31, 2014. The accounting policies are described in the "Notes to the Financial Statements" in the 2014 Annual Report on Form 10-K and updated, as necessary, in this Form 10-Q. The year-end balance sheet data presented for comparative purposes was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States. The results of operations for the three and nine-months ended September 30, 2015 are not necessarily indicative of the operating results for the full year or for any other subsequent interim period.

Accounting Policies

Use of Estimates: The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates.
Principles of Consolidation: The consolidated financial statements include the accounts of USA Equities Corp and as of April 14, 2015 and the accounts of its wholly owned subsidiary USA Equities Trust, Inc. All significant inter-company balances and transactions have been eliminated.

Cash and Cash Equivalents

For financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities of three months or less to be cash or cash equivalents.

Fair Value of Financial Instruments

ASC #825, "Disclosures about Fair Value of Financial Instruments," requires disclosure of fair value information about financial instruments. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2015. These financial instruments include accounts payable and accrued expenses. Fair values were assumed to approximate carrying values for these financial instruments since they are short-term in nature and their carrying amounts approximate fair values.

Earnings per Common Share

Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding during the period. Dilutive common equivalent shares consist of options to purchase common stock (only if those options are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were no common equivalent shares required to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of September 30, 2015 or 2014.

Income Taxes

The Company accounts for income taxes in accordance with ASC #740, "Accounting for Income Taxes," which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized.

ASC 740 also clarifies the accounting for uncertainty in tax positions. This guidance prescribes a two-step process to determine the amount of tax benefit to be recognized. First, the tax position must be evaluated to determine the likelihood that it will be sustained upon external examination. If the tax position is deemed "more-likely-than-not" to be sustained, the tax position is then assessed to determine the amount of benefit to recognize in the financial statements. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement. There are no uncertain tax positions taken by the Company on its tax returns. Tax years subsequent to 2005 remain open to examination by U.S. federal and state tax jurisdictions.

Management of the Company is not aware of any additional needed liability for unrecognized tax benefits at September 30, 2015 and December 31, 2014. The Company has net operating losses of about $499,000, which begin to expire in 2026.

Impact of Recently Issued Accounting Standards

In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern ("ASU 2014-15"), an amendment to FASB Accounting Standards Codification ("ASC") Topic 205, Presentation of Financial Statements. This update provides guidance on management's responsibility in evaluating whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. This ASU 2014-15 is effective for annual periods ending after December 15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. The Company provides the disclosures required by ASU 2014-15.

There were no other new accounting pronouncements that had a significant impact on the Company's operating results or financial position.

Note 4. Stockholders Equity

Recent Issuances

Common shares issued to acquire future interest in real estate

On July 31, 2015, the Company through its Delaware wholly-owned subsidiary, USA Equities Trust, Inc., entered into an Asset Purchase Agreement with an unaffiliated third party, Green US Builders, Inc. (the "Seller"), a Delaware corporation for the purchase of a mixed-used investment property located in Bridgeport, consisting of five retail stores and five apartments. At the end of October, the parties decided to rescind the transaction because of the inability to fulfill certain representations regarding the status of the property. The Seller, who was issued 2.4 million shares in consideration for the asset, is negotiating with the Company to replace the asset with a property of equal value. The shares were valued at $0.27 per share or $648,000, the closing bid at July 31, 2015. The shares have been carried as a common stock subscription receivable at September 30, 2015.

Common shares issued on conversion of debt

On July 31, 2015, our CFO and control shareholder converted $2,500 in principal amount of the $76,000 note into 2,500,000 restricted shares of common stock. The Company recorded a loss on conversion of $672,500 during the three month ended September 30, 2015 in relation to the conversion of the $2,500 in principal amount. See also Note 5.

Note 5. Convertible Notes to Related Party

On October 2, 2009, we issued a convertible promissory note in the amount of $76,000 to our sole officer/director. The note bears interest at the rate of 12% per annum until paid or the note and accrued interest is converted into shares of the Company's common stock at a conversion price of $0.001. The convertible note was issued in consideration of cash advances made and for services provided to the Company by the sole officer/director, who was also the Company's controlling shareholder. On August 13, 2010, the Company's sole officer/director transferred and assigned his controlling stock position to an unrelated third party but remained as the Company's sole executive officer/director. In connection with the August 2010 change in control, the convertible note payable to sole officer/director together with accrued interest was also verbally assigned to the new controlling shareholder. A written agreement was entered into between the Company and the controlling shareholder on December 31, 2013 to assign the $76,000 convertible promissory note to the controlling shareholder. On July 31, 2015, our CFO and control shareholder converted $2,500 in principal amount of this note into 2,500,000 restricted shares of common stock. The Company recorded a loss on conversion of $672,500 during the three month ended September 30, 2015 in relation to the conversion of the $2,500 in principal amount.

On December 31, 2013, we issued a convertible promissory note in the amount of $255,681 to our controlling shareholder. The note bears interest at the rate of 1% per annum until paid or the note and accrued interest is converted into shares of the Company's common stock at a conversion price of $0.25 per share. The Company does not expect to record an expense related to the difference between fair market price of its common stock and conversion price of this note during the quarter due to the lack of marketability of its common stock. The Company believes that the conversion of $0.25 presently represents the fair market value of its common stock. The note was issued in consideration of cash advances made and for services provided to the Company by its former sole officer/director and an entity controlled by our sole officer/director, who was also the Company's previous controlling shareholder.

In accordance Accounting Standard Codification ("ASC #815"), "Accounting for Derivative Instruments and Hedging Activities", we evaluated the holder's non-detachable conversion right provision and liquidated damages clause, contained in the terms governing the note to determine whether the features qualify as an embedded derivative instruments at issuance. Such non-detachable conversion right provision and liquidated damages clause did not need to be accounted as derivative financial instruments.

Note 6. Related Party Transactions

Fair value of services

An entity controlled by the Company's former CEO provided corporate securities compliance services to the Company valued at $10,500 during the nine months ended September 30, 2015, which was recorded as accrued expenses and is reflected in the statement of operations as general and administrative expenses.

An entity controlled by the Company's former CEO provided corporate securities compliance services to the Company valued at $10,000 during the nine-month period ended September 30, 2014, which was recorded as accrued expenses and is reflected in the statement of operations as general and administrative expenses.

Due Related Parties

Amounts due to related parties consist of cash advances received from our controlling shareholder. Such items due totaled $50,480 at September 30, 2015 and $18,375 at December 31, 2014.

Note 7. Commitments and Contingencies

There are no pending or threatened legal proceedings as of September 30, 2015. The Company has no non-cancellable operating leases.

Note 8. Subsequent Event

At the end of October, the Company agreed to rescind the Asset Purchase Agreement entered with Green US Builders, Inc. (the Seller) because of the inability to fulfill certain representations made regarding the status of the property. The Seller, who was issued 2.4 million shares in consideration for the asset, is negotiating with the company to replace the asset with a property of equal value. The shares were valued at $0.27 per share or $648,000, the closing bid at July 31, 2015. The shares have been carried as a common stock subscription receivable at September 30, 2015.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS AND PLAN OF OPERATIONS Back to Table of Contents

Some of the statements contained in this quarterly report of American Biogenetic Sciences, Inc., a Delaware corporation discuss future expectations, contain projections of our plan of operation or financial condition or state other forward-looking information. Forward-looking statements give our current expectations or forecasts of future events. You can identify these statements by the fact that they do not relate strictly to historical or current facts. In some cases, you can identify forward-looking statements by terminology such as "may," "will," "should," "could," "would," "expect," "plan," "anticipate," "believe," "estimate," "continue," or the negative of such terms or other similar expressions.

General Background

USA Equities Corp, (f/k/a American Biogenetic Sciences, Inc.), a Delaware corporation, is sometimes referred to herein as "we", "us", "our", "Company" and the "Registrant". The Registrant was formed in 1983 for the purpose of researching, developing and marketing cardiovascular and neurobiology products for commercial development and distributing vaccines. The Registrant's products were designed for in vitro and in vivo diagnostic procedures and therapeutic drugs, and its products had been identified for use in the treatment of epilepsy, migraine and mania, neurodegenerative diseases, coronary artery diseases and cancer. The Registrant commenced selling its products during the last quarter of 1997 but did not generate any sufficient revenues from operations to fund its operating expenses.

On September 19, 2002, the Registrant filed a petition under the U.S. Bankruptcy Code in the U.S. Bankruptcy Court for the Eastern District of New York. On November 4, 2005, the Bankruptcy Court approved an order authorizing a change in control and provided that the Company, subsequent to the bankruptcy proceeding, is free and clear of all liens, claims and other obligations.

On August 13, 2010, the Registrant's sole officer/director, who was also the principal shareholder, transferred and assigned his controlling stock position to an unrelated third party but remained as the Registrant's sole officer and director. On December 31, 2013, the convertible note to our sole officer/director was formally assigned to our controlling shareholder. See Note 4 to the Notes to Unaudited Interim Financial Statements.

On May 27, 2015, the board of directors of the Registrant appointed Mr. Troy Grogan to the Registrant's board of directors and, at the same time, appointed Mr. Grogan to serve as the Registrant's chief financial officer. Mr. Grogan has been a principal shareholder of the Registrant since August 2010. Prior to Mr. Grogan's appointment, Mr. Richard Rubin had been the Registrant's sole executive officer and director. Mr. Rubin will continue to serve as the Registrant's chief executive officer and as chairman of the board of directors.

On April 17, 2015, the Company organized a subsidiary, USA Equity Trust, Inc.; in Delaware for the purpose of acquiring real estate. To date, the control shares have not yet been issued.

On July 31, 2015, the Company through its Delaware wholly-owned subsidiary, USA Equities Trust, Inc., entered into an Asset Purchase Agreement with an unaffiliated third party, Green US Builders, Inc., a Delaware corporation (the "Seller") for the purchase of a mixed-used investment property located in Bridgeport, CT (the "Property") consisting of five retail stores and five apartments. At the end of October, the parties decided to rescind the transaction because of the inability to fulfill certain representations regarding the status of the property. The seller, who was issued 2.4 million shares in consideration for the asset, is negotiating with the company to replace the asset with a property of equal value. The shares were valued at $0.27 per share or $648,000, the closing bid at July 31, 2015.

Results of Operations during the three-month period ended September 30, 2015 as compared to the three-month period ended September 30, 2014

We have not generated any revenues during the three months ended September 30, 2015 and 2014. We had operating expenses related to general and administrative expenses, being a public company, and interest expense. During the three months ended September 30, 2015, we incurred a net loss of $687,108 due to general and administrative expenses of $11,714, interest expense of $2,894 and $672,500 related to a loss on debt conversion compared to a net loss during the three months ended September 30, 2014 of $8,779 due to general and administrative expenses of $5,875 and interest expense of $2,904.

Our general and administrative expenses increased by $5,839 or 99% during the three months ended September 30, 2015 as compared to the same period in the prior year due to an increase in professional fees. We incurred a non-recurring charge of $672,500 due to a loss on debt conversion.

Results of Operations during the nine-month period ended September 30, 2015 as compared to the nine-month period ended September 30, 2014

We have not generated any revenues during the nine months ended September 30, 2015 and 2014. We had operating expenses related to general and administrative expenses, being a public company, and interest expense. During the nine months ended September 30, 2015, we incurred a net loss of $711,581 due to general and administrative expenses of $30,476, interest expense of $8,605 and $672,500 related to a loss on debt conversion compared to a net loss during the nine months ended September 30, 2014 of $28,896, which was due to general and administrative expenses of $20,250 and interest expense of $8,646.

Our general and administrative expenses increased by $10,226 or 49% during the nine months ended September 30, 2015 as compared to the same period in the prior year mainly due to an increase in professional fees. We incurred a non-recurring charge of $672,500 due to a loss on debt conversion.

Liquidity and Capital Resources

We will use our limited personnel and financial resources in connection with seeking new business opportunities, including seeking an acquisition or merger with an operating company. It may be expected that entering into a new business opportunity or business combination will involve the issuance of a substantial number of restricted shares of common stock. If such additional restricted shares of common stock are issued, our shareholders will experience a dilution in their ownership interest in the Registrant. If a substantial number of restricted shares are issued in connection with a business combination, a change in control may be expected to occur.

On September 30, 2015, we had no assets. We had total current liabilities of $449,747 consisting of $11,170 in accounts payable, accrued expenses of $58,916, $50,480 in advances from and accruals due to related party and two convertible notes totaling $329,181.

We financed our negative cash flows from operations of $32,106 during the nine months ended September 30, 2015, which was due to a net loss of $711,581 offset by a realized loss on debt conversion of $672,500 and an increase in account payable and accrued expenses of $6,975 through related party borrowings in the same amount.

We financed our negative cash flows from operations of $14,875 during the nine months ended September 30, 2014, which was due to a net loss of $28,896 offset by an increase in accounts payable and accrued expenses of $14,021 through related party borrowings in the same amount.

In connection with our plan to residential or commercial property, we may determine to seek to raise funds from the sale of restricted stock or debt securities. We have no agreements to issue any debt or equity securities and cannot predict whether equity or debt financing will become available at terms acceptable to us, if at all.

Our limited resources may make it difficult to borrow funds or raise capital. To the extent that debt financing ultimately proves to be available, any borrowing will subject us to various risks traditionally associated with indebtedness, including the risks of interest rate fluctuations and insufficiency of cash flow to pay principal and interest, including debt of an acquired business.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK Back to Table of Contents

We have not entered into, and do not expect to enter into, financial instruments for trading or hedging purposes.

ITEM 4. CONTROLS AND PROCEDURES Back to Table of Contents

Evaluation of disclosure controls and procedures. As of September 30, 2015, the Company's chief executive officer/chief financial officer conducted an evaluation regarding the effectiveness of the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) or 15d-15(e) under the Exchange Act. Based upon the evaluation of these controls and procedures, our chief executive officer/chief financial officer concluded that our disclosure controls and procedures were not effective as of the date of filing this quarterly report due to lack of an oversight committee and a lack of segregation of duties. Management will consider the need to add personnel and implement improved review procedures.

Changes in internal controls. During the quarterly period covered by this report, no changes occurred in our internal control over financial reporting that materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS Back to Table of Contents

None.

ITEM 1A. RISK FACTORS Back to Table of Contents

In addition to the other information set forth in this report, you should carefully consider the factors discussed in Part I, “Item 1. Description of Business, subheading Risk Factors” in our Annual Report on Form 10-K for the year ended December 31, 2014, which could materially affect our business, financial condition or future results. The risks described in our Annual Report on Form 10-K are not the only risks facing our company. Additional risks and uncertainties not currently known to us or that we currently deem to be immaterial also may materially adversely affect our business, financial condition and/or operating results.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS Back to Table of Contents

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES Back to Table of Contents

None.

ITEM 4. MINE SAFETY DISCLOSURE Back to Table of Contents

None.

ITEM 5. OTHER INFORMATION Back to Table of Contents

None.

ITEM 6. EXHIBITS Back to Table of Contents

(a) The following documents are filed as exhibits to this report on Form 10-Q or incorporated by reference herein. Any document incorporated by reference is identified by a parenthetical reference to the SEC filing that included such document.

Exhibit No.

 Description
31.1 Certification of CEO pursuant to Rule 13a-14(a) or 15d-14(a) of the Exchange Act pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2 Certification of CFO pursuant to Rule 13a-14(a) or 15d-14(a) of the Exchange Act pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1 Certification of CEO pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2 Certification of CFO pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the date indicated.

USA Equity Corp.
By: /s/ Richard Rubin
Richard Rubin
Chief Executive Officer
(Principal Executive Officer)
Date: November 23, 2015

By: /s/ Troy Grogan
Troy Grogan
Chief Financial Officer
(Principal Financial and Principal Accounting Officer)
Date: November 23, 2015

Pursuant to the requirements of the Securities Act of 1934, this report has been signed by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

By: /s/ Richard Rubin
Richard Rubin
Chairman
Date: November 23, 2015

By: /s/ Troy Grogan
Troy Grogan
Director
Date: November 23, 2015

 

 EX-31 2 exh31_1.htm EXHIBIT 31.1 Exhibit 31

CERTIFICATIONS

I, Richard Rubin, certify that:

1. I have reviewed this quarterly report of USA Equities Corp.;

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  issuer as of, and for, the periods presented in this report;

4. The  issuer's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as 4efined 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  issuer 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  issuer, 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  issuer'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  issuer's internal control over financial reporting that occurred during the  issuer's most recent fiscal quarter (the  issuer's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the   issuer's internal control over financial reporting; and

5. The  issuer's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the   issuer's auditors and the audit committee of the  issuer'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  issuer's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether r not material, that involves management or other employees who have a significant role in the  issuer's internal control over financial reporting.

Date: November 23, 2015

/s/ Richard Rubin
CEO

 EX-31 3 exh31_2.htm EXHIBIT 31.2 Exhibit 31

CERTIFICATIONS

I, Troy Grogan, certify that:

1. I have reviewed this quarterly report of USA Equities Corp.;

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  issuer as of, and for, the periods presented in this report;

4. The  issuer's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as 4efined 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  issuer 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  issuer, 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  issuer'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  issuer's internal control over financial reporting that occurred during the  issuer's most recent fiscal quarter (the  issuer's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the   issuer's internal control over financial reporting; and

5. The  issuer's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the   issuer's auditors and the audit committee of the  issuer'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  issuer's ability to record, process, summarize and report financial information; and

(b) Any fraud, whether r not material, that involves management or other employees who have a significant role in the  issuer's internal control over financial reporting.

Date: November 23, 2015

/s/ Troy Grogan
CFO

 EX-32 4 exh32_1.htm EXHIBIT 32.1 Exhibit 32

Exhibit 32

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 USA Equities Corp. (the “Company”) on Form 10-Q for the period ended September 30, 2015 (the “Report”), as filed with the Securities and Exchange Commission on the date hereof, I, Richard Rubin, CEO 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, as amended; and
2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Richard Rubin
CEO

Dated: November 23, 2015

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

 EX-32 5 exh32_2.htm EXHIBIT 32.2 Exhibit 32

Exhibit 32

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 USA Equities Corp. (the “Company”) on Form 10-Q for the period ended September 30, 2015 (the “Report”), as filed with the Securities and Exchange Commission on the date hereof, I, Troy Grogan, CFO 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, as amended; and
2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

/s/ Troy Grogan
CFO

Dated: November 23, 2015

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

 EX-101.INS 6 usaq-20150930.xml 0 0 0 0 0 0 11170 12800 58916 50310 50480 18375 329181 331681 449747 413166 449747 413166 599 109 1368701 46191 -648000 0 -1171047 -459466 -449747 -413166 0 0 0 0 0 0 11714 5875 30476 20250 2894 2904 8605 8646 672500 0 672500 0 687108 8779 711581 28896 -687108 -8779 -711581 -28896 0 0 0 0 -687108 -8779 -711581 -28896 -0.16 -0.01 -0.33 -0.03 4337653 1088740 2183612 1088740 -711581 -28896 672500 0 6975 14021 -32106 -14875 0 0 32106 14875 32106 14875 0 0 0 0 0 0 648000 0 2500 0 <!--egx--><p><b>Note 1. The Company</b></p> <p>USA Equities Corp, (f/k/a American Biogenetic Sciences, Inc.) (the &quot;Company&quot;, &#147;We&#148; or the &quot;Registrant&quot;) was incorporated in Delaware on September 1, 1983. Prior to ceasing its operations in 2002, the Company was engaged in the research, development and production of bio-pharmaceutical products. On September 19, 2002, the Registrant filed for bankruptcy under the U.S. Bankruptcy Code in the U.S. Bankruptcy Court Eastern District of New York. On November 4, 2005, the Company emerged from Bankruptcy Court. On August 13, 2010, the Company's sole officer/director transferred and assigned his control stock position to an unrelated third party but remained as the Company's sole executive officer/director. On April 14, 2015, the Company incorporated a wholly-owned subsidiary in Delaware (USA Equities Trust, Inc.) for the purpose of acquiring real estate.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'><b>Note 2. Going Concern </b></p> <p>The accompanying financial statements have been prepared assuming the Company will continue as a going concern. The Company has incurred losses, has negative operational cash flows and has no revenues. The future of the Company is dependent upon Management's success in its efforts and limited resources to pursue and effect a business combination. These conditions raise substantial doubt about the Company's ability to continue as a going concern. These financial statements do not include any adjustments that might arise from this uncertainty.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'><b>Note 3. Basis of Presentation</b></p> <p>The Financial Statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. In the opinion of management, the accompanying unaudited financial statements include all adjustments, consisting of only normal recurring accruals, necessary for a fair statement of financial position, results of operations, and cash flows. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with the financial statements and the accompanying notes included in our Annual Report on Form 10-K for the year ended December 31, 2014. The accounting policies are described in the &#147;Notes to the Financial Statements&#148; in the 2014 Annual Report on Form 10-K and updated, as necessary, in this Form 10-Q. The year-end balance sheet data presented for comparative purposes was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States. The results of operations for the three and nine-months ended September 30, 2015 are not necessarily indicative of the operating results for the full year or for any other subsequent interim period.</p> <p><i>Accounting Policies</i></p> <p>Use of Estimates</p> <p>The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates.</p> <p style='margin:0in;margin-bottom:.0001pt'>Principles of Consolidation</p> <p>The consolidated financial statements include the accounts of USA Equities Corp and as of April 14, 2015, the accounts of its wholly owned subsidiary USA Equities Trust, Inc. All significant inter-company balances and transactions have been eliminated.</p> <p><i>Cash and Cash Equivalents</i></p> <p>For financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities of three months or less to be cash or cash equivalents.</p> <p style='margin:0in;margin-bottom:.0001pt'><i>Fair Value of Financial Instruments</i></p> <p>ASC #825, &quot;Disclosures about Fair Value of Financial Instruments,&quot; requires disclosure of fair value information about financial instruments. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2015. These financial instruments include accounts payable and accrued expenses. Fair values were assumed to approximate carrying values for these financial instruments since they are short-term in nature and their carrying amounts approximate fair values.</p> <p style='margin:0in;margin-bottom:.0001pt'><i>Earnings per Common Share</i></p> <p>Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding during the period. Dilutive common equivalent shares consist of options to purchase common stock (only if those options are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were no common equivalent shares required to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of September 30, 2015 or 2014.</p> <p style='margin:0in;margin-bottom:.0001pt'><i>Income Taxes</i></p> <p>The Company accounts for income taxes in accordance with ASC #740, &quot;Accounting for Income Taxes,&quot; which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized.</p> <p>ASC 740 also clarifies the accounting for uncertainty in tax positions. This guidance prescribes a two-step process to determine the amount of tax benefit to be recognized. First, the tax position must be evaluated to determine the likelihood that it will be sustained upon external examination. If the tax position is deemed &quot;more-likely-than-not&quot; to be sustained, the tax position is then assessed to determine the amount of benefit to recognize in the financial statements. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement. There are no uncertain tax positions taken by the Company on its tax returns. Tax years subsequent to 2005 remain open to examination by U.S. federal and state tax jurisdictions. </p> <p>Management of the Company is not aware of any additional needed liability for unrecognized tax benefits at September 30, 2015 and December 31, 2014. The Company has net operating losses of about $499,000, which begin to expire in 2026.</p> <p style='margin:0in;margin-bottom:.0001pt'><i>Impact of Recently Issued Accounting Standards </i></p> <p>In August 2014, the FASB issued ASU 2014-15,&nbsp;Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern&nbsp;(&quot;ASU 2014-15&quot;), an amendment to FASB Accounting Standards Codification (&quot;ASC&quot;) Topic 205,&nbsp;Presentation of Financial Statements. This update provides guidance on management's responsibility in evaluating whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. This ASU 2014-15 is effective for annual periods ending after December&nbsp;15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. The Company provides the disclosures required by ASU 2014-15.</p> <p>There were no other new accounting pronouncements that had a significant impact on the Company's operating results or financial position. </p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'><b>Note 4. Stockholders&#146; Equity </b></p> <p><i>Recent Issuances</i></p> <p><i>Common shares issued to acquire future interest in real estate</i></p> <p>On July 31, 2015, the Company through its Delaware wholly-owned subsidiary, USA Equities Trust, Inc., entered into an Asset Purchase Agreement with an unaffiliated third party, Green US Builders, Inc., a Delaware corporation for the purchase of a mixed-used investment property located in Bridgeport, consisting of five retail stores and five apartments. At the end of October, the parties decided to rescind the transaction because of the inability to fulfill certain representations regarding the status of the property. The seller, who was issued 2.4 million shares in consideration for the asset, is negotiating with the company to replace the asset with a property of equal value. The shares were valued at $0.27 per share or $648,000, the closing bid at July 31, 2015. The shares have been carried as a common stock subscription receivable at September 30, 2015. </p> <p><i>Common shares issued on conversion of debt</i></p> <p>On July 31, 2015, our CFO and control shareholder converted $2,500 in principal amount of the $76,000 note into 2,500,000 restricted shares of common stock. The Company recorded a loss on conversion of $672,500 during the three month ended September 30, 2015 in relation to the conversion of the $2,500 in principal amount.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'><b>Note 5. Convertible Notes to Related Party</b></p> <p>On October 2, 2009, we issued a convertible promissory note in the amount of $76,000 to our sole officer/director. The note bears interest at the rate of 12% per annum until paid or the note and accrued interest is converted into shares of the Company's common stock at a conversion price of $0.001. The convertible note was issued in consideration of cash advances made and for services provided to the Company by the sole officer/director, who was also the Company's controlling shareholder. On August 13, 2010, the Company's sole officer/director transferred and assigned his controlling stock position to an unrelated third party but remained as the Company's sole executive officer/director. In connection with the August 2010 change in control, the convertible note payable to sole officer/director together with accrued interest was also verbally assigned to the new controlling shareholder. A written agreement was entered into between the Company and the controlling shareholder on December 31, 2013 to assign the $76,000 convertible promissory note to the controlling shareholder. On July 31, 2015, our CFO and control shareholder converted $2,500 in principal amount of this note into 2,500,000 restricted shares of common stock. The Company recorded a loss on conversion of $672,500 during the three month ended September 30, 2015 in relation to the conversion of the $2,500 in principal amount.</p> <p>On December 31, 2013, we issued a convertible promissory note in the amount of $255,681 to our controlling shareholder. The note bears interest at the rate of 1% per annum until paid or the note and accrued interest is converted into shares of the Company's common stock at a conversion price of $0.25 per share. The Company does not expect to record an expense related to the difference between fair market price of its common stock and conversion price of this note during the quarter due to the lack of marketability of its common stock. The Company believes that the conversion of $0.25 presently represents the fair market value of its common stock. The note was issued in consideration of cash advances made and for services provided to the Company by its former sole officer/director and an entity controlled by our sole officer/director, who was also the Company's previous controlling shareholder. </p> <p>In accordance Accounting Standard Codification (&quot;ASC #815&quot;), &quot;Accounting for Derivative Instruments and Hedging Activities&quot;, we evaluated the holder's non-detachable conversion right provision and liquidated damages clause, contained in the terms governing the note to determine whether the features qualify as an embedded derivative instruments at issuance. Such non-detachable conversion right provision and liquidated damages clause did not need to be accounted as derivative financial instruments. </p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'><b>Note 6. Related Party Transactions</b></p> <p><i>Fair value of services</i></p> <p>An entity controlled by the Company&#146;s former CEO provided corporate securities compliance services to the Company valued at $10,500 during the nine months ended September 30, 2015, which was recorded as accrued expenses and is reflected in the statement of operations as general and administrative expenses.</p> <p>An entity controlled by the Company's former CEO provided corporate securities compliance services to the Company valued at $10,000 during the nine-month period ended September 30, 2014, which was recorded as accrued expenses and is reflected in the statement of operations as general and administrative expenses.</p> <p><i>Due Related Parties</i></p> <p>Amounts due to related parties consist of cash advances received from our controlling shareholder. Such items due totaled $50,480 at September 30, 2015 and $18,375 at December 31, 2014. </p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'><b>Note 7. Commitments and Contingencies</b></p> <p>There are no pending or threatened legal proceedings as of September 30, 2015. The Company has no non-cancellable operating leases.</p> <!--egx--><p><i>Cash and Cash Equivalents</i></p> <p>For financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities of three months or less to be cash or cash equivalents.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'><i>Fair Value of Financial Instruments</i></p> <p>ASC #825, &quot;Disclosures about Fair Value of Financial Instruments,&quot; requires disclosure of fair value information about financial instruments. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2015. These financial instruments include accounts payable and accrued expenses. Fair values were assumed to approximate carrying values for these financial instruments since they are short-term in nature and their carrying amounts approximate fair values.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'><i>Earnings per Common Share</i></p> <p>Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding during the period. Dilutive common equivalent shares consist of options to purchase common stock (only if those options are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were no common equivalent shares required to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of September 30, 2015 or 2014.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'><i>Income Taxes</i></p> <p>The Company accounts for income taxes in accordance with ASC #740, &quot;Accounting for Income Taxes,&quot; which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized.</p> <p>ASC 740 also clarifies the accounting for uncertainty in tax positions. This guidance prescribes a two-step process to determine the amount of tax benefit to be recognized. First, the tax position must be evaluated to determine the likelihood that it will be sustained upon external examination. If the tax position is deemed &quot;more-likely-than-not&quot; to be sustained, the tax position is then assessed to determine the amount of benefit to recognize in the financial statements. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement. There are no uncertain tax positions taken by the Company on its tax returns. Tax years subsequent to 2005 remain open to examination by U.S. federal and state tax jurisdictions. </p> <p>Management of the Company is not aware of any additional needed liability for unrecognized tax benefits at September 30, 2015 and December 31, 2014. The Company has net operating losses of about $499,000, which begin to expire in 2026.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'><i>Impact of Recently Issued Accounting Standards </i></p> <p>In August 2014, the FASB issued ASU 2014-15,&nbsp;Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern&nbsp;(&quot;ASU 2014-15&quot;), an amendment to FASB Accounting Standards Codification (&quot;ASC&quot;) Topic 205,&nbsp;Presentation of Financial Statements. This update provides guidance on management's responsibility in evaluating whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. This ASU 2014-15 is effective for annual periods ending after December&nbsp;15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. The Company provides the disclosures required by ASU 2014-15.</p> <p>There were no other new accounting pronouncements that had a significant impact on the Company's operating results or financial position. </p> 10-Q 2015-09-30 false USA Equities Corp. 0000856984 usaq --12-31 5988740 54000 Smaller Reporting Company Yes No No 2015 Q3 <!--egx--><p style='margin:0in;margin-bottom:.0001pt'><b>Note 8. Subsequent Event</b></p> <p style='margin:0in;margin-bottom:.0001pt'>&nbsp;</p> <p style='margin:0in;margin-bottom:.0001pt'>At the end of October, the Company agreed to rescind the Asset Purchase Agreement entered with Green US Builders, Inc. (the Seller) because of the inability to fulfill certain representations made regarding the status of the property. The Seller, who was issued 2.4 million shares in consideration for the asset, is negotiating with the company to replace the asset with a property of equal value. The shares were valued at $0.27 per share or $648,000, the closing bid at July 31, 2015. The shares have been carried as a common stock subscription receivable at September 30, 2015.</p> <!--egx--><p>Use of Estimates</p> <p>The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates.</p> <!--egx--><p style='margin:0in;margin-bottom:.0001pt'>Principles of Consolidation</p> <p>The consolidated financial statements include the accounts of USA Equities Corp and as of April 14, 2015, the accounts of its wholly owned subsidiary USA Equities Trust, Inc. All significant inter-company balances and transactions have been eliminated.</p> 0000856984 2015-09-30 0000856984 2015-01-01 2015-09-30 0000856984 2014-12-31 0000856984 2014-06-30 0000856984 2015-07-01 2015-09-30 0000856984 2014-07-01 2014-09-30 0000856984 2014-01-01 2014-09-30 0000856984 2013-12-31 0000856984 2014-09-30 pure iso4217:USD shares iso4217:USD shares $0.0001 par value; 10,000,000 shares authorized; none issued $0.0001 par value; 100,000,000 shares authorized; 5,988,740 and 1,088,740 issued and outstanding at September 30, 2015 and December 31, 2014 EX-101.SCH 7 usaq-20150930.xsd 000140 - Disclosure - Note 3. 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Convertible Notes To Related Party Basic and diluted Statements of Operations Total Liabilities and Stockholders' Deficit Document Fiscal Year Focus Amendment Flag Change in cash Loss realized on conversion of debt Represents the Loss realized on conversion of debt, during the indicated time period. Entity Voluntary Filers Principles of Consolidation Non-cash transactions: Entity Public Float Income Taxes Policies General and administrative Common stock subscriptions receivable Total current assets Entity Common Stock, Shares Outstanding Trading Symbol Note 7. Commitments and Contingencies Weighted average shares outstanding Income taxes Represents the Income taxes, during the indicated time period. Loss on conversion of debt Represents the Loss on conversion of debt, during the indicated time period. Assets: Increase (decrease) in accounts payable and accrued expenses Basic and diluted per share amounts: Net loss Balance Sheets Cash - end of period Cash - end of period Represents the Cash - end of period, as of the indicated date. 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Note 5. Convertible Notes To Related Party
 9 Months Ended
Sep. 30, 2015
Notes  
Note 5. Convertible Notes To Related Party

Note 5. Convertible Notes to Related Party

On October 2, 2009, we issued a convertible promissory note in the amount of $76,000 to our sole officer/director. The note bears interest at the rate of 12% per annum until paid or the note and accrued interest is converted into shares of the Company's common stock at a conversion price of $0.001. The convertible note was issued in consideration of cash advances made and for services provided to the Company by the sole officer/director, who was also the Company's controlling shareholder. On August 13, 2010, the Company's sole officer/director transferred and assigned his controlling stock position to an unrelated third party but remained as the Company's sole executive officer/director. In connection with the August 2010 change in control, the convertible note payable to sole officer/director together with accrued interest was also verbally assigned to the new controlling shareholder. A written agreement was entered into between the Company and the controlling shareholder on December 31, 2013 to assign the $76,000 convertible promissory note to the controlling shareholder. On July 31, 2015, our CFO and control shareholder converted $2,500 in principal amount of this note into 2,500,000 restricted shares of common stock. The Company recorded a loss on conversion of $672,500 during the three month ended September 30, 2015 in relation to the conversion of the $2,500 in principal amount.

On December 31, 2013, we issued a convertible promissory note in the amount of $255,681 to our controlling shareholder. The note bears interest at the rate of 1% per annum until paid or the note and accrued interest is converted into shares of the Company's common stock at a conversion price of $0.25 per share. The Company does not expect to record an expense related to the difference between fair market price of its common stock and conversion price of this note during the quarter due to the lack of marketability of its common stock. The Company believes that the conversion of $0.25 presently represents the fair market value of its common stock. The note was issued in consideration of cash advances made and for services provided to the Company by its former sole officer/director and an entity controlled by our sole officer/director, who was also the Company's previous controlling shareholder.

In accordance Accounting Standard Codification ("ASC #815"), "Accounting for Derivative Instruments and Hedging Activities", we evaluated the holder's non-detachable conversion right provision and liquidated damages clause, contained in the terms governing the note to determine whether the features qualify as an embedded derivative instruments at issuance. Such non-detachable conversion right provision and liquidated damages clause did not need to be accounted as derivative financial instruments.

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Note 4. Stockholders' Equity
 9 Months Ended
Sep. 30, 2015
Notes  
Note 4. Stockholders' Equity

Note 4. Stockholders’ Equity

Recent Issuances

Common shares issued to acquire future interest in real estate

On July 31, 2015, the Company through its Delaware wholly-owned subsidiary, USA Equities Trust, Inc., entered into an Asset Purchase Agreement with an unaffiliated third party, Green US Builders, Inc., a Delaware corporation for the purchase of a mixed-used investment property located in Bridgeport, consisting of five retail stores and five apartments. At the end of October, the parties decided to rescind the transaction because of the inability to fulfill certain representations regarding the status of the property. The seller, who was issued 2.4 million shares in consideration for the asset, is negotiating with the company to replace the asset with a property of equal value. The shares were valued at $0.27 per share or $648,000, the closing bid at July 31, 2015. The shares have been carried as a common stock subscription receivable at September 30, 2015.

Common shares issued on conversion of debt

On July 31, 2015, our CFO and control shareholder converted $2,500 in principal amount of the $76,000 note into 2,500,000 restricted shares of common stock. The Company recorded a loss on conversion of $672,500 during the three month ended September 30, 2015 in relation to the conversion of the $2,500 in principal amount.
XML 17 R2.htm IDEA: XBRL DOCUMENT v3.3.0.814
USA Equities Corp. - Balance Sheets
Sep. 30, 2015
USD ($)
Dec. 31, 2014
USD ($)
Assets:    
Cash $ 0 $ 0
Total current assets 0 0
Total Assets: 0 0
Current Liabilities:    
Accounts payable - trade $ 11,170 $ 12,800
Accrued expenses 58,916 50,310
Advances from and accruals due to related party 50,480 18,375
Convertible note, related party 329,181 331,681
Total current liabilities: $ 449,747 $ 413,166
Total liabilities: $ 449,747 $ 413,166
Stockholders' deficit:    
Preferred stock [1]
Common stock [2] $ 599 $ 109
Additional paid in capital 1,368,701 46,191
Common stock subscriptions receivable (648,000) 0
Accumulated deficit (1,171,047) (459,466)
Total Stockholders' Deficit (449,747) (413,166)
Total Liabilities and Stockholders' Deficit $ 0 $ 0
[1] $0.0001 par value; 10,000,000 shares authorized; none issued
[2] $0.0001 par value; 100,000,000 shares authorized; 5,988,740 and 1,088,740 issued and outstanding at September 30, 2015 and December 31, 2014
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Note 2. Going Concern
 9 Months Ended
Sep. 30, 2015
Notes  
Note 2. Going Concern

Note 2. Going Concern

The accompanying financial statements have been prepared assuming the Company will continue as a going concern. The Company has incurred losses, has negative operational cash flows and has no revenues. The future of the Company is dependent upon Management's success in its efforts and limited resources to pursue and effect a business combination. These conditions raise substantial doubt about the Company's ability to continue as a going concern. These financial statements do not include any adjustments that might arise from this uncertainty.
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Note 3. Basis of Presentation
 9 Months Ended
Sep. 30, 2015
Notes  
Note 3. Basis of Presentation

Note 3. Basis of Presentation

The Financial Statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. In the opinion of management, the accompanying unaudited financial statements include all adjustments, consisting of only normal recurring accruals, necessary for a fair statement of financial position, results of operations, and cash flows. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with the financial statements and the accompanying notes included in our Annual Report on Form 10-K for the year ended December 31, 2014. The accounting policies are described in the “Notes to the Financial Statements” in the 2014 Annual Report on Form 10-K and updated, as necessary, in this Form 10-Q. The year-end balance sheet data presented for comparative purposes was derived from audited financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States. The results of operations for the three and nine-months ended September 30, 2015 are not necessarily indicative of the operating results for the full year or for any other subsequent interim period.

Accounting Policies

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates.

Principles of Consolidation

The consolidated financial statements include the accounts of USA Equities Corp and as of April 14, 2015, the accounts of its wholly owned subsidiary USA Equities Trust, Inc. All significant inter-company balances and transactions have been eliminated.

Cash and Cash Equivalents

For financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities of three months or less to be cash or cash equivalents.

Fair Value of Financial Instruments

ASC #825, "Disclosures about Fair Value of Financial Instruments," requires disclosure of fair value information about financial instruments. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2015. These financial instruments include accounts payable and accrued expenses. Fair values were assumed to approximate carrying values for these financial instruments since they are short-term in nature and their carrying amounts approximate fair values.

Earnings per Common Share

Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding during the period. Dilutive common equivalent shares consist of options to purchase common stock (only if those options are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were no common equivalent shares required to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of September 30, 2015 or 2014.

Income Taxes

The Company accounts for income taxes in accordance with ASC #740, "Accounting for Income Taxes," which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized.

ASC 740 also clarifies the accounting for uncertainty in tax positions. This guidance prescribes a two-step process to determine the amount of tax benefit to be recognized. First, the tax position must be evaluated to determine the likelihood that it will be sustained upon external examination. If the tax position is deemed "more-likely-than-not" to be sustained, the tax position is then assessed to determine the amount of benefit to recognize in the financial statements. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement. There are no uncertain tax positions taken by the Company on its tax returns. Tax years subsequent to 2005 remain open to examination by U.S. federal and state tax jurisdictions.

Management of the Company is not aware of any additional needed liability for unrecognized tax benefits at September 30, 2015 and December 31, 2014. The Company has net operating losses of about $499,000, which begin to expire in 2026.

Impact of Recently Issued Accounting Standards

In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern ("ASU 2014-15"), an amendment to FASB Accounting Standards Codification ("ASC") Topic 205, Presentation of Financial Statements. This update provides guidance on management's responsibility in evaluating whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. This ASU 2014-15 is effective for annual periods ending after December 15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. The Company provides the disclosures required by ASU 2014-15.

There were no other new accounting pronouncements that had a significant impact on the Company's operating results or financial position.

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USA Equities Corp. - Statements of Operations
 3 Months Ended 9 Months Ended
Sep. 30, 2015
USD ($)
$ / shares
shares
Sep. 30, 2014
USD ($)
$ / shares
shares
Sep. 30, 2015
USD ($)
$ / shares
shares
Sep. 30, 2014
USD ($)
$ / shares
shares
Statements of Operations        
Revenue $ 0 $ 0 $ 0 $ 0
Costs and expenses:        
General and administrative 11,714 5,875 30,476 20,250
Interest expenses $ 2,894 $ 2,904 $ 8,605 $ 8,646
Loss on conversion of debt 672,500 0 672,500 0
Total costs and expenses $ 687,108 $ 8,779 $ 711,581 $ 28,896
Net operating loss (687,108) (8,779) (711,581) (28,896)
Income taxes 0 0 0 0
Net loss $ (687,108) $ (8,779) $ (711,581) $ (28,896)
Basic and diluted per share amounts:        
Basic and diluted net loss | $ / shares $ (0.16) $ (0.01) $ (0.33) $ (0.03)
Weighted average shares outstanding        
Basic and diluted | shares 4,337,653 1,088,740 2,183,612 1,088,740
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Note 3. Basis of Presentation: Earnings Per Common Share (Policies)
 9 Months Ended
Sep. 30, 2015
Policies  
Earnings Per Common Share

Earnings per Common Share

Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding during the period. Dilutive common equivalent shares consist of options to purchase common stock (only if those options are exercisable and at prices below the average share price for the period) and shares issuable upon the conversion of issued and outstanding preferred stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation of diluted loss per share, as inclusion would be anti-dilutive for the periods presented. There were no common equivalent shares required to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding as of September 30, 2015 or 2014.
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Document and Entity Information - USD ($)
 9 Months Ended
Sep. 30, 2015
Jun. 30, 2014
Document and Entity Information:    
Entity Registrant Name USA Equities Corp.  
Document Type 10-Q  
Document Period End Date Sep. 30, 2015  
Trading Symbol usaq  
Amendment Flag false  
Entity Central Index Key 0000856984  
Current Fiscal Year End Date --12-31  
Entity Common Stock, Shares Outstanding 5,988,740  
Entity Public Float   $ 54,000
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 2015  
Document Fiscal Period Focus Q3  
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Note 3. Basis of Presentation: Income Taxes (Policies)
 9 Months Ended
Sep. 30, 2015
Policies  
Income Taxes

Income Taxes

The Company accounts for income taxes in accordance with ASC #740, "Accounting for Income Taxes," which requires recognition of estimated income taxes payable or refundable on income tax returns for the current year and for the estimated future tax effect attributable to temporary differences and carry-forwards. Measurement of deferred income tax is based on enacted tax laws including tax rates, with the measurement of deferred income tax assets being reduced by available tax benefits not expected to be realized.

ASC 740 also clarifies the accounting for uncertainty in tax positions. This guidance prescribes a two-step process to determine the amount of tax benefit to be recognized. First, the tax position must be evaluated to determine the likelihood that it will be sustained upon external examination. If the tax position is deemed "more-likely-than-not" to be sustained, the tax position is then assessed to determine the amount of benefit to recognize in the financial statements. The amount of the benefit that may be recognized is the largest amount that has a greater than 50% likelihood of being realized upon ultimate settlement. There are no uncertain tax positions taken by the Company on its tax returns. Tax years subsequent to 2005 remain open to examination by U.S. federal and state tax jurisdictions.

Management of the Company is not aware of any additional needed liability for unrecognized tax benefits at September 30, 2015 and December 31, 2014. The Company has net operating losses of about $499,000, which begin to expire in 2026.
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USA Equities Corp. - Statements of Cash Flows
 9 Months Ended
Sep. 30, 2015
USD ($)
Sep. 30, 2014
USD ($)
Cash flows from operating activities:    
Net loss (711,581) (28,896)
Adjustments to reconcile net loss to cash used in operating activities:    
Loss realized on conversion of debt 672,500 0
Changes in net assets and liabilities:    
Increase (decrease) in accounts payable and accrued expenses $ 6,975 $ 14,021
Cash flows used by operating activities (32,106) (14,875)
Cash flows from investing activities:    
Cash used in investing activities $ 0 $ 0
Cash flows from financing activities:    
Procedd from related party borrowings 32,106 14,875
Cash generated by financing activities $ 32,106 $ 14,875
Change in cash $ 0 $ 0
Cash - beginning of period 0 0
Cash - end of period 0 0
Non-cash transactions:    
Debt converted to common stock 648,000 0
Fair value of shares issued to acquire future interest in real estate 2,500 0
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Note 8. Subsequent Event
 9 Months Ended
Sep. 30, 2015
Notes  
Note 8. Subsequent Event

Note 8. Subsequent Event

 

At the end of October, the Company agreed to rescind the Asset Purchase Agreement entered with Green US Builders, Inc. (the Seller) because of the inability to fulfill certain representations made regarding the status of the property. The Seller, who was issued 2.4 million shares in consideration for the asset, is negotiating with the company to replace the asset with a property of equal value. The shares were valued at $0.27 per share or $648,000, the closing bid at July 31, 2015. The shares have been carried as a common stock subscription receivable at September 30, 2015.
XML 27 R11.htm IDEA: XBRL DOCUMENT v3.3.0.814
Note 7. Commitments and Contingencies
 9 Months Ended
Sep. 30, 2015
Notes  
Note 7. Commitments and Contingencies

Note 7. Commitments and Contingencies

There are no pending or threatened legal proceedings as of September 30, 2015. The Company has no non-cancellable operating leases.
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Note 3. Basis of Presentation: Impact of Recently Issued Accounting Standards (Policies)
 9 Months Ended
Sep. 30, 2015
Policies  
Impact of Recently Issued Accounting Standards

Impact of Recently Issued Accounting Standards

In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern ("ASU 2014-15"), an amendment to FASB Accounting Standards Codification ("ASC") Topic 205, Presentation of Financial Statements. This update provides guidance on management's responsibility in evaluating whether there is substantial doubt about an entity's ability to continue as a going concern and to provide related footnote disclosures. This ASU 2014-15 is effective for annual periods ending after December 15, 2016, and for annual and interim periods thereafter. Early adoption is permitted. The Company provides the disclosures required by ASU 2014-15.

There were no other new accounting pronouncements that had a significant impact on the Company's operating results or financial position.

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Note 3. Basis of Presentation: Cash and Cash Equivalents (Policies)
 9 Months Ended
Sep. 30, 2015
Policies  
Cash and Cash Equivalents

Cash and Cash Equivalents

For financial statement presentation purposes, the Company considers those short-term, highly liquid investments with original maturities of three months or less to be cash or cash equivalents.
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Note 3. Basis of Presentation: Use of Estimates (Policies)
 9 Months Ended
Sep. 30, 2015
Policies  
Use of Estimates

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statement and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from the estimates.
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Note 3. Basis of Presentation: Principles of Consolidation (Policies)
 9 Months Ended
Sep. 30, 2015
Policies  
Principles of Consolidation

Principles of Consolidation

The consolidated financial statements include the accounts of USA Equities Corp and as of April 14, 2015, the accounts of its wholly owned subsidiary USA Equities Trust, Inc. All significant inter-company balances and transactions have been eliminated.
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Note 3. Basis of Presentation: Fair Value of Financial Instruments (Policies)
 9 Months Ended
Sep. 30, 2015
Policies  
Fair Value of Financial Instruments

Fair Value of Financial Instruments

ASC #825, "Disclosures about Fair Value of Financial Instruments," requires disclosure of fair value information about financial instruments. Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of September 30, 2015. These financial instruments include accounts payable and accrued expenses. Fair values were assumed to approximate carrying values for these financial instruments since they are short-term in nature and their carrying amounts approximate fair values.
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Note 1. The Company
 9 Months Ended
Sep. 30, 2015
Notes  
Note 1. The Company

Note 1. The Company

USA Equities Corp, (f/k/a American Biogenetic Sciences, Inc.) (the "Company", “We” or the "Registrant") was incorporated in Delaware on September 1, 1983. Prior to ceasing its operations in 2002, the Company was engaged in the research, development and production of bio-pharmaceutical products. On September 19, 2002, the Registrant filed for bankruptcy under the U.S. Bankruptcy Code in the U.S. Bankruptcy Court Eastern District of New York. On November 4, 2005, the Company emerged from Bankruptcy Court. On August 13, 2010, the Company's sole officer/director transferred and assigned his control stock position to an unrelated third party but remained as the Company's sole executive officer/director. On April 14, 2015, the Company incorporated a wholly-owned subsidiary in Delaware (USA Equities Trust, Inc.) for the purpose of acquiring real estate.
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Note 6. Related Party Transactions
 9 Months Ended
Sep. 30, 2015
Notes  
Note 6. Related Party Transactions

Note 6. Related Party Transactions

Fair value of services

An entity controlled by the Company’s former CEO provided corporate securities compliance services to the Company valued at $10,500 during the nine months ended September 30, 2015, which was recorded as accrued expenses and is reflected in the statement of operations as general and administrative expenses.

An entity controlled by the Company's former CEO provided corporate securities compliance services to the Company valued at $10,000 during the nine-month period ended September 30, 2014, which was recorded as accrued expenses and is reflected in the statement of operations as general and administrative expenses.

Due Related Parties

Amounts due to related parties consist of cash advances received from our controlling shareholder. Such items due totaled $50,480 at September 30, 2015 and $18,375 at December 31, 2014.

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