NOTE 3 - SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION

The  accompanying  financial  statements  have been prepared in accordance  with

United States generally accepted  accounting  principles (US GAAP) for financial

information  and  in  accordance  with  Securities  and  Exchange   Commission's

Regulation  S-X. They reflect all  adjustments  which are, in the opinion of the

Company's  management,  necessary  for a  fair  presentation  of  the  financial

position and operating  results as of and for the period March 11, 2010 (date of

inception) to September 30, 2011.

ACCOUNTING BASIS

These  financial  statements  are prepared on the accrual basis of accounting in

conformity with accounting principles generally accepted in the United States of

America.

CASH AND CASH EQUIVALENTS

Cash and cash  equivalents  are  reported  in the balance  sheet at cost,  which

approximates  fair value.  For the  purpose of the  financial  statements,  cash

equivalents  include all highly liquid investments with maturity of three months

or less.

USE OF ESTIMATES

The preparation of financial  statements in conformity  with generally  accepted

accounting principles of the United States requires management to make estimates

and assumptions  that affect the reported  amounts of assets and liabilities and

disclosure of  contingent  assets and  liabilities  at the date of the financial

statements  and the reported  amounts of revenues and expenses  during the year.

The  more  significant  areas  requiring  the  use of  estimates  include  asset

impairment,  stock-based compensation, and future income tax amounts. Management

bases its estimates on historical experience and on other assumptions considered

to be reasonable  under the  circumstances.  However,  actual results may differ

from the estimates.

LOSS PER SHARE

The Company adopted ASC 260, Earnings per Share. Basic earnings (loss) per share

are  calculated  by  dividing  the  Company's  net  income  available  to common

shareholders by the weighted average number of common shares  outstanding during

the  year/period.  The  diluted  earnings  (loss)  per share are  calculated  by

dividing the Company's net income (loss) available to common shareholders by the

diluted  weighted  average  number of shares  outstanding  for the  period.  The

diluted  weighted  average  number of shares  outstanding  is the basic weighted

number  of  shares  adjusted  as of the  first of the  year for any  potentially

dilutive debt or equity. There are no dilutive shares outstanding.

The  Company  has not  adopted any policy  regarding  payment of  dividends.  No

dividends have been paid during the period shown.

INCOME TAXES

The Company  adopted ASC 740,  Income Taxes,  at its  inception.  Under ASC 740,

deferred  tax  assets  and   liabilities  are  recognized  for  the  future  tax

consequences   attributable  to  differences  between  the  financial  statement

carrying  amounts of existing assets and  liabilities  and their  respective tax

bases.  Deferred tax assets,  including tax loss and credit  carryforwards,  and

liabilities  are measured  using enacted tax rates  expected to apply to taxable

income in the years in which  those  temporary  differences  are  expected to be

recovered  or settled.  The effect on deferred tax assets and  liabilities  of a

change in tax rates is  recognized  in income in the period  that  includes  the

enactment  date.  Deferred  income tax expense  represents the change during the

period in the deferred tax assets and deferred tax  liabilities.  The components

of the  deferred  tax assets and  liabilities  are  individually  classified  as

current and non-current based on their characteristics.  Deferred tax assets are

reduced by a valuation allowance when, in the opinion of management,  it is more

likely than not that some  portion or all of the deferred tax assets will not be

realized.  No deferred tax assets or liabilities were recognized as of September

30, 2011.

RELATED PARTIES

Related  parties,  which can be a corporation,  individual,  investor or another

entity are  considered  to be related if the party has the ability,  directly or

indirectly,  to control the other party or exercise  significant  influence over

the Company in making  financial  and  operating  decisions.  Companies are also

considered  to be  related  if they are  subject  to  common  control  or common

significant influence. The Company has these relationships.

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

We do not expect the adoption of recently issued  accounting  pronouncements  to

have a significant impact on our results of operations,  financials position, or

cash flow.