10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 10-Q/A

(Amendment No. 1)

(Mark One)

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

For the quarterly period ended September 30, 2013

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

For the transition period from to

Commission File Number:  000-53643

Living 3D Holdings, Inc.

(Exact name of registrant as specified in its charter)

Nevada	86-87-0451230
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

109 Lafayette Street, Suite 802

New York, New York 10013

(Address of principal executive offices)

(212) 925-4759

(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 issuer was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.ý Yes¨ No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).¨ Yes ý 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,” “non-accelerated filer,” and “a smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ¨                                                                                                                                                                                                      Accelerated filer ¨

Non-accelerated filer ¨  (Do not check if a smaller reporting company)                                                                                                                     Smaller reporting company ý

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

¨ Yes   ý No

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date:

Class	Outstanding at November 14, 2013
Common Stock, $.001 par value	69,703,480

EXPLANATORY NOTE

Living 3D Holdings, Inc., (the “Company”) is filing this Amendment No. 1 to its Quarterly Report on Form 10-Q for the period ended September 30, 2013, as filed with the Securities and Exchange Commission on November 14, 2013 (the “Form 10-Q”), for the sole purpose of furnishing Exhibit 101 to the Form 10-Q which contains the XBRL (eXtensible Business Reporting Language) Interactive Data File for the financial statements and notes included in Part 1, Item 1 of the Form 10-Q.  Exhibit 101 consists of the following materials from the Company’s Form 10-Q, formatted in XBRL:

101.INS  XBRL Instance Document

101.SCH  XBRL Taxonomy Extention Schema

101.CAL  XBRL Taxonomy Extension Calculation Linkbase

101.DEF  XBRL Taxonomy Extension Definition Linkbase

101.LAB  XBRL Taxonomy Extension Label Linkbase

101.PRE  XBRL Taxonomy Extension Presentation Linkbase

No changes have been made to the Form 10-Q other than the furnishing of Exhibit 101 described above.  This amendment does not reflect subsequent events occurring after the original filing date of the Form 10-Q or modify or update in any way the disclosures made in the Form 10-Q.

Pursuant to Rule 406T of Regulation S-T, the Interactive Data file on Exhibit 101 hereto is deemed not filed or part of a registration statement or prospectus for purposes of Section 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Act of 1934, as amended, and otherwise is not subject to liability under those sections.

Item 6.                                Exhibits.

(c) Exhibits.

31.1*	Certification of Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2*	Certification of Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1*	Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101**	Interactive Data File
*   Previously filed or furnished as an exhibit to the Company’s Quarterly Report Form 10-Q for the quarter ended September 30, 2013.
** Furnished with this Form 10-Q/A.

-2-

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.

	Living 3D Holdings, Inc.
Date:  December 6, 2013	/s/ Wong Jimmy Kent-Lam                                                                                      Name:  Wong Jimmy Kent-Lam Title: Chief Executive Officer and Chairman of the Board of Directors
Date:  December 6, 2013	/s/ Kin Wah Ngai                                                                            Name:  Kin Wah Ngai Title: Chief Financial Officer and Director

-3-

Index to Exhibits

31.1*	Certification of Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2*	Certification of Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1*	Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101**	Interactive Data File

*   Previously filed or furnished as an exhibit to the Company’s Quarterly Report Form 10-Q for the quarter ended September 30, 2013.

 ** Furnished with this Form 10-Q/A.

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Note 4 - Related Party Transactions (Details) (USD $)	Aug. 28, 2013	Sep. 30, 2013 Jimmy Kent-Lam Wong
Equity Method Investment, Ownership Percentage		60.00%
Debt Instrument, Face Amount	$ 250,000
Debt Instrument, Interest Rate, Stated Percentage	7.33%

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Consolidated Statements of Operations and Comprehensive Income (Unaudited) (Stated in US dollars) (USD $)	3 Months Ended		9 Months Ended		63 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Income Statement
Revenue			$ 6,104		$ 164,896
Cost of revenue			5,548		124,301
Gross profit			556		40,595
Operating expenses
General and administrative expenses	197,599	189,065	433,123	480,218	1,187,401
Total operating expenses	197,599	189,065	433,123	480,218	1,187,401
Loss from operations	(197,599)	(189,065)	(432,567)	(480,218)	(1,146,806)
Other income (expense)	(64)	1,026	(126)	1,022	985
Net loss	(197,663)	(188,039)	(432,693)	(479,196)	(1,145,821)
Less: Net loss attributable to non-controlling interest	(31,149)		(31,149)		(31,149)
Net loss attributable to Living 3D Holdings, Inc.	(166,514)	(188,039)	(401,544)	(479,196)	(1,114,672)
Comprehensive income (loss)
Net loss	(197,663)	(188,039)	(432,693)	(479,196)	(1,145,821)
Foreign currency translation gain	1,793		1,793		1,793
Comprehensive loss	(195,870)	(188,039)	(430,900)	(479,196)	(1,144,028)
Comprehensive loss attributable to non-controlling interest	(30,163)		(30,163)		(30,163)
Comprehensive loss attributable to Living 3D Holdings, Inc.	$ (165,707)	$ (188,039)	$ (400,737)	$ (479,196)	$ (1,113,865)
Basic and diluted earnings (loss) per common share	$ 0.00	$ 0.00	$ (0.01)	$ (0.01)
Weighted average common shares; basic and diluted	69,703,480	69,703,480	69,703,480	69,703,480

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Note 4 - Related Party Transactions

9 Months Ended

Sep. 30, 2013

Notes

Note 4 - Related Party Transactions

NOTE 4 – RELATED PARTY TRANSACTIONS

The related parties consist of the following:

Jimmy Kent-Lam Wong, the Company’s CEO and principal shareholder

Kingdom Industry Group Inc., Jimmy Kent-Lam Wong is one of the two directors and owns a 60% interest

Due to related parties consists of the following:

	September 30, 2013	December 31, 2012
Jimmy Kent-Lam Wong	$246,070	$184,807
Kingdom Industry Group Inc.	250,000	-
Total	$496,070	$184,807

The amounts due to Jimmy Kent-Lam Wong represent advances from him to support the Company’s operations. They are unsecured and non-interest bearing without terms and maturity dates.

On August 28, 2013, the Company obtained a loan of $250,000 from Kingdom Industry Group Inc. The loan is unsecured, bears interest of 7.33% per annum and is to be repayable within two years from the date of the loan agreement.

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Note 4 - Related Party Transactions: Due to Related Parties (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Due to Related Parties, Current	$ 496,070	$ 184,807
Jimmy Kent-Lam Wong
Due to Related Parties, Current	246,070	184,807
Kingdom Industry Group Inc
Due to Related Parties, Current	$ 250,000

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Consolidated Statements of Cash Flows (Unaudited) (Stated in US dollars) (USD $)	9 Months Ended		63 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (loss)	$ (432,693)	$ (479,196)	$ (1,145,821)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation expenses	202	0	202
Changes in operating assets and liabilities:
Other current assets	(14,062)		(14,095)
Accounts payable		(1)	18,756
Accrued liabilities and other payable	295,319	349,109	829,674
CASH USED IN OPERATING ACTIVITIES	(151,234)	(130,088)	(311,284)
CASH FLOWS FROM INVESTING ACTIVITIES
Payment for capital injection in joint venture
Cash paid for purchase of property and equipment	(224,710)		(224,710)
CASH USED IN INVESTING ACTIVITIES	(224,710)		(224,710)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related parties	311,263	64,389	496,070
Collection of subscription receivable			100
Contribution from non-controlling investors	242,754		242,754
CASH PROVIDED BY FINANCING ACTIVITIES	554,017	64,389	738,924
Effect of exchange rate changes on cash and cash equivalents	(1,057)		(1,057)
NET INCREASE (DECREASE) IN CASH	177,016	(65,699)	201,873
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	24,857	96,881
CASH AND CASH EQUIVALENTS AT END OF PERIOD	201,873	31,182	201,873
Supplementary Disclosures for Cash Flow Information:
Income taxes paid
Interest paid

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Note 2 - Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2013

Notes

Note 2 - Summary of Significant Accounting Policies

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A.          BASIS OF PRESENTATION

The consolidated financial statements are prepared in accordance with generally accepted accounting principles used in the United States of America.

The accompanying unaudited interim financial statements of Living 3D Holdings, Inc. 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 latest Annual Report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the results of operations for the interim periods presented have been reflected herein. The results of operations for such interim periods are not necessarily indicative of operations for a full year. Notes to the consolidated financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the most recent fiscal year, 2012, as reported in Form 10-K, have been omitted.

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Note 5 - Non-controlling Interest

9 Months Ended

Sep. 30, 2013

Notes

Note 5 - Non-controlling Interest

NOTE 5 – NON-CONTROLLING INTEREST

On June 18, 2013, Living 3D (Hong Kong) Limited ("L3D-HK") entered into an agreement with China 3D Industrial Park Company Limited, a Chinese corporation ("China 3D"), and Tianjin 3D Technology Company Limited, a Chinese corporation ("Tianjin 3D"), to form a joint venture, 3D Science & Cultural Products International Exchange Center. The principal activities of the joint venture will be the provision of a platform for exhibition and trading of 3D products and transfer of 3D technology.

The total capital of 3D Science & Cultural Products International Exchange Center will be RMB 10,000,000 (approximately $1.6 million). L3D-HK and China 3D have each committed to contribute RMB 4,500,000 (approximately $0.7 million) of such amount and each would own 45% of the joint venture. L3D-HK and China 3D are to make their respective capital contributions as follows: RMB 1,500,000 (approximately $0.24 million) on or before July 31, 2013; RMB 1,500,000 (approximately $0.24 million) on or before December 31, 2013; RMB 1,500,000 (approximately $0.24 million) on or before May 31, 2014. Tianjin 3D will contribute certain assets valued at RMB 1,000,000 (approximately $0.16 million) for its equity interest of 10% in the joint venture.

Both L3D-HK and China 3D made their first capital contribution of RMB 1,500,000 (approximately $0.24 million) in August 2013. In July 2013, 3D Science & Cultural Products International Exchange Center obtained its business license from The Administration of Industry and Commerce.

The Company also entered into a memorandum of understanding (the “Gegu MOU”) effective July 12, 2013 with Tianjin Gegu Economy Development Administration and Service Center (“Gegu”) pursuant to which the parties have agreed to form the 3D Science & Cultural Products International Exchange Center  (the “Center”).  The Center is intended for international and domestic partners to engage in commerce in 3D technology, culture and education related products.

Gegu has agreed to provide the Company with the use of four buildings and one exhibition building, aggregating approximately 5,910, square meters for use in setting up the Center.  Gegu is an entity owned by the local government of Gegu, Jinnan, Tianjin.  The Gegu MOU provides that Gegu will not charge the Company any rent or administration fees.  However, the Company has agreed to pay 25% of the net profit of the Center, if any, to Gegu.   The Company does not expect that the Center will achieve profitability within at least the first three years of operations.  Moreover, there can be no assurance that the Center will achieve profitability after three years, if at all.

Jimmy Kent-Lam Wong, the Company's CEO, a director and principal shareholder, is also one of the two directors of China 3D and through his affiliates owns a 50% interest in China 3D. Chang Li, the Company's Chief Technology Officer and a director, is the second director of China 3D. Additionally, Chang Li is the sole director and shareholder of Tianjin 3D, which also owns a 50% interest in China 3D. Though L3D-HK only owns 45% of 3D Science & Cultural Products International Exchange Center per the agreement, Jimmy Kent-Lam Wong and Chang Li have actual control of 3D Science & Cultural Products International Exchange Center through their equity interests in L3D-HK, China 3D, and Tianjin 3D. Accordingly, the results of 3D Science & Cultural Products International Exchange Center are included in the consolidated statements of the Company. The portion of the income or loss applicable to non-controlling interest is reflected in the consolidated statements of operations.

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Note 3 - Going Concern

9 Months Ended

Sep. 30, 2013

Notes

Note 3 - Going Concern

NOTE 3 – GOING CONCERN

The Company first generated revenue in 2010 and is still in the early stages of establishing a market for the products it sells. The Company is primarily funded by Jimmy Kent-Lam Wong, the Company’s Chief Executive Officer ("CEO") and principal shareholder. The Company will need to raise additional capital, including through the sale of equity securities or otherwise, to support its operations and expansion.

These conditions and uncertainties raise substantial doubt as to the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

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Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Statement of Financial Position
Common Stock, par or stated value	$ 0.001	$ 0.001
Common Stock, shares authorized	90,000,000	90,000,000
Common Stock, shares issued	69,703,480	69,703,480
Common Stock, shares outstanding	69,703,480	69,703,480
Preferred Stock, par or stated value	$ 0.001	$ 0.001
Preferred Stock, shares authorized	10,000,000	10,000,000
Preferred Stock, shares issued	0	0
Preferred Stock, shares outstanding	0	0

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Note 4 - Related Party Transactions: Due to Related Parties (Tables)

9 Months Ended

Sep. 30, 2013

Tables/Schedules

Due to Related Parties

	September 30, 2013	December 31, 2012
Jimmy Kent-Lam Wong	$246,070	$184,807
Kingdom Industry Group Inc.	250,000	-
Total	$496,070	$184,807

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Consolidated Statement of Shareholders' Equity (Deficit) (USD $)	Common Stock	Additional Paid-in Capital	Accumulated other comprehensive income	Earnings (Deficit) Accumulated During the Development Stage	Total Living 3D Holdings, Inc. Shareholder's equity (deficit)	Non-controlling interests	Total
Stockholders' Equity at Jun. 22, 2008	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Shares, Outstanding at Jun. 22, 2008	0	0
Issuance of common stock, value	62,591	(62,591)
Issuance of common stock, shares	62,590,880
Net Income (loss)				(897)	(897)		(897)
Stockholders' Equity at Dec. 31, 2008	62,591	(62,591)		(897)	(897)		(897)
Shares, Outstanding at Dec. 31, 2008	62,590,880
Net Income (loss)				(3,200)	(3,200)		(3,200)
Stockholders' Equity at Dec. 31, 2009	62,591	(62,591)		(4,097)	(4,097)		(3,200)
Shares, Outstanding at Dec. 31, 2009	62,590,880
Net Income (loss)				23,914	23,914		23,914
Stockholders' Equity at Dec. 31, 2010	62,591	(62,591)		19,817	19,817		23,914
Shares, Outstanding at Dec. 31, 2010	62,590,880
Shares issued in reverse merger, value	7,113	(7,113)
Shares issued in reverse merger, shares	7,112,600
Subscription receivable collected		100			100		100
Net Income (loss)				(118,693)	(118,693)		(118,693)
Stockholders' Equity at Dec. 31, 2011	69,704	(69,604)		(98,876)	(98,776)		(98,776)
Shares, Outstanding at Dec. 31, 2011	69,703,480
Net Income (loss)				(614,252)	(614,252)		(614,252)
Stockholders' Equity at Dec. 31, 2012	69,704	(69,604)		(713,128)	(713,028)		(713,028)
Shares, Outstanding at Dec. 31, 2012	69,703,480
Net Income (loss)				(401,544)	(401,544)	(31,149)	(432,693)
Foreign currency translation gain			807		807	986	1,793
Non-controlling investor contribution						242,754	242,754
Stockholders' Equity at Sep. 30, 2013	$ 69,704	$ (69,604)	$ 807	$ (1,114,672)	$ (1,113,765)	$ 212,591	$ (901,174)
Shares, Outstanding at Sep. 30, 2013	69,703,480

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Consolidated Balance Sheets (Unaudited) (Stated in US dollars) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets
Cash and cash equivalents	$ 201,873	$ 24,857
Other current assets	14,263	33
Total Current Assets	216,136	24,890
Property and equipment, net	227,190
TOTAL ASSETS	443,326	24,890
Current Liabilities
Accounts payable	18,756	18,756
Accrued liabilities and other payable	829,674	534,355
Due to related party	496,070	184,807
Total Current Liabilities	1,344,500	737,918
TOTAL LIABILITIES	1,344,500	737,918
SHAREHOLDERS' EQUITY (DEFICIT)
Preferred stock, $.001 par value, 10,000,000 shares authorized, no shares issued and outstanding
Common stock, $.001 par value, 90,000,000 shares authorized, 69,703,480 shares issued and outstanding at September 30, 2013 and December 31, 2012	69,704	69,704
Additional paid-in capital	(69,604)	(69,604)
Earnings (deficit) accumulated during the development stage	(1,114,672)	(713,128)
Accumulated other comprehensive income	807
Total Living 3D Holdings, Inc. stockholders' equity	(1,113,765)	(713,028)
Non-controlling interest	212,591
TOTAL SHAREHOLDERS' EQUITY (DEFICIT)	(901,174)	(713,028)
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)	$ 443,326	$ 24,890

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Note 2 - Summary of Significant Accounting Policies (Policies)

9 Months Ended

Sep. 30, 2013

Policies

Basis of Presentation

A.          BASIS OF PRESENTATION

The consolidated financial statements are prepared in accordance with generally accepted accounting principles used in the United States of America.

The accompanying unaudited interim financial statements of Living 3D Holdings, Inc. 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 latest Annual Report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the results of operations for the interim periods presented have been reflected herein. The results of operations for such interim periods are not necessarily indicative of operations for a full year. Notes to the consolidated financial statements which would substantially duplicate the disclosure contained in the audited financial statements for the most recent fiscal year, 2012, as reported in Form 10-K, have been omitted.

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Note 1 - Description of Business and Organization (Details)	1 Months Ended	9 Months Ended
	Dec. 31, 2011	Sep. 30, 2013
Details
Business Acquisition, Name of Acquired Entity		L3D
Noncash or Part Noncash Acquisition, Noncash Financial or Equity Instrument Consideration, Options Issued	62,590,880
Business Acquisition, Effective Date of Acquisition		Dec. 08, 2011

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Note 6 - Property and Equipment

9 Months Ended

Sep. 30, 2013

Notes

Note 6 - Property and Equipment

NOTE 6 – PROPERTY AND EQUIPMENT

Property and equipment consist of the following:
	September 30, 2013	December 31, 2012
Leasehold improvements	$144,929	-
Machinery & equipment	48,870	-
Motor vehicles	33,596	-
	227,395	-
Less: accumulated depreciation	(205)	-
	$227,190	-

           The depreciation expense for the nine month periods ended September 30, 2013 and 2012 were $202 and $0, respectively.

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Note 1 - Description of Business and Organization

9 Months Ended

Sep. 30, 2013

Notes

Note 1 - Description of Business and Organization

NOTE 1 - DESCRIPTION OF BUSINESS AND ORGANIZATION

  Living 3D is a globally integrated enterprise that targets intersection of 3D technology and effective business. The Company specializes in the design, development, production, sale and marketing of “auto stereoscopic 3D” technology, or Auto 3D products, services and solutions. The products we market are based on "auto stereoscopic 3D" technology, or Auto 3D, which means that viewers are not required to wear 3D glasses in order to experience the 3D effects of the screen, and instant switching between two dimensional, or 2D, and 3D viewing is enabled.  We believe that this gives us a competitive advantage over other suppliers of 3D products requiring the use of a visor or glasses in order to experience a 3D effect.

The Company also provides technical and support services of 3D in software development, contents production and hardware configuration to a wide range of industries, including entertainment, education, consumer electronics, medical diagnosis, scientific research and , in particular, media and advertising. The Company aims at customizing product requirements and specifications in order to enhance the power of product displays in business advertising and special operational environments.

The Company with its strategic partners has recently entered into a memorandum of understanding and has formed a joint venture, 3D Science & Cultural Products International Exchange Center in Tianjin, China that will enable the vendors from different countries around the world to showcase 3D technology and promote the sale and marketing of international 3D Products.

L3D has the following wholly owned subsidiaries: Living 3D (Hong Kong) Ltd, 3D Capital Holdings Inc., Columbia College Hollywood International Limited and Living 3D Technology Group Limited. L3D and its subsidiaries are collectively referred to as L3D. L3D is a development stage company as defined by Statement of Financial Accounting Standard No. 7, Accounting and Reporting by Development Stage Enterprises.

On December 8, 2011, L3D entered into a share exchange agreement (the "Share Exchange") with Living 3D Holdings, Inc. (formerly AirWare International Corp and formerly Concrete Casting Incorporated), a company incorporated in the State of Nevada on October 29, 1987.  Under the Exchange Agreement, Living 3D Holdings, Inc. ("Living 3D" or the “Company”) issued an aggregate of 62,590,880 shares of its common stock to the shareholders of L3D in exchange for all of the issued and outstanding securities of L3D (the “Share Exchange”). The Share Exchange closed on December 8, 2011. As a result of the Share Exchange, L3D became Living 3D's wholly-owned subsidiary.

The transaction has been treated as a recapitalization of L3D and its subsidiaries, with Living 3D (the legal acquirer of L3D and its subsidiaries) considered the accounting acquiree, and L3D whose management took control of Living 3D (the legal acquiree of L3D) considered the accounting acquirer. The Company did not recognize goodwill or any intangible assets in connection with the transaction. All costs related to the transaction are being charged to operations as incurred. The 62,590,880 shares of common stock issued in conjunction with the Share Exchange have been presented as outstanding for all periods. The historical consolidated financial statements include the operations of the accounting acquirer for all periods presented.

For the sake of clarity, this Report follows English naming convention of first name followed by last name, regardless of whether an individual’s name is Chinese or English. For example, the name of our President will be presented as "Jimmy Kent-Lam Wong," even though, in Chinese, his name would be presented as "Wong Jimmy Kent-Lam."

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Note 5 - Non-controlling Interest (Details)	9 Months Ended		63 Months Ended	9 Months Ended
	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Sep. 30, 2013 USD ($)	Sep. 30, 2013 3D Science & Cultural Products International Exchange Center Joint Venture USD ($)	Sep. 30, 2013 3D Science & Cultural Products International Exchange Center Joint Venture Parent Company USD ($)	Sep. 30, 2013 3D Science & Cultural Products International Exchange Center Joint Venture China 3D USD ($)	Sep. 30, 2013 3D Science & Cultural Products International Exchange Center Joint Venture Tianjin 3D	Sep. 30, 2013 3D Science & Cultural Products International Exchange Center Joint Venture China, Yuan Renminbi CNY	Sep. 30, 2013 3D Science & Cultural Products International Exchange Center Joint Venture China, Yuan Renminbi Parent Company CNY	Sep. 30, 2013 3D Science & Cultural Products International Exchange Center Joint Venture China, Yuan Renminbi China 3D CNY	Sep. 30, 2013 Jimmy Kent-Lam Wong	Sep. 30, 2013 Jimmy Kent-Lam Wong China 3D	Sep. 30, 2013 Chang Li China 3D
Joint Venture Capital Required				$ 1,600,000				10,000,000
Joint Venture Capital Committed By Each Party				700,000				4,500,000
Noncontrolling Interest, Ownership Percentage by Parent					45.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						45.00%	10.00%
Joint Venture Capital Payment Schedule Description				L3D-HK and China 3D are to make their respective capital contributions as follows: RMB 1,500,000 (approximately $0.24 million) on or before July 31, 2013; RMB 1,500,000 (approximately $0.24 million) on or before December 31, 2013; RMB 1,500,000 (approximately $0.24 million) on or before May 31, 2014.			Tianjin 3D will contribute certain assets valued at RMB 1,000,000 (approximately $0.16 million)
Payment for capital injection in joint venture					$ 240,000	$ 240,000			1,500,000	1,500,000
Memorandum of Understanding Terms	Gegu has agreed to provide the Company with the use of four buildings and one exhibition building, aggregating approximately 5,910, square meters for use in setting up the Center. Gegu is an entity owned by the local government of Gegu, Jinnan, Tianjin. The Gegu MOU provides that Gegu will not charge the Company any rent or administration fees. However, the Company has agreed to pay 25% of the net profit of the Center, if any, to Gegu.
Equity Method Investment, Ownership Percentage											60.00%	50.00%	50.00%

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Note 6 - Property and Equipment: Property and Equipment (Tables)

9 Months Ended

Sep. 30, 2013

Tables/Schedules

Property and Equipment

Property and equipment consist of the following:
	September 30, 2013	December 31, 2012
Leasehold improvements	$144,929	-
Machinery & equipment	48,870	-
Motor vehicles	33,596	-
	227,395	-
Less: accumulated depreciation	(205)	-
	$227,190	-

XML

Note 6 - Property and Equipment: Property and Equipment (Details) (USD $)	Sep. 30, 2013
Details
Leasehold improvements	$ 144,929
Machinery and equipment	48,870
Motor vehicles	33,596
Property, Plant and Equipment, Gross	227,395
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(205)
Property and equipment, net	$ 227,190

XML

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 14, 2013
Document and Entity Information
Entity Registrant Name	Living 3D Holdings, Inc.
Document Type	10-Q
Document Period End Date	Sep. 30, 2013
Amendment Flag	false
Entity Central Index Key	0000093205
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		69,703,480
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	2013
Document Fiscal Period Focus	Q3

XML

Note 6 - Property and Equipment (Details) (USD $)	9 Months Ended		63 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
Details
Depreciation expenses	$ 202	$ 0	$ 202