10-K 1 ecoc09301310k.htm

UNITED STATES

Securities and Exchange Commission

Washington, D.C. 20549

Form 10-K


x		ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934

For the fiscal year ended September 30, 2013


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

For the transition period from to

Commission file number: 333-91436

ECOLOGY COATINGS, INC.

(Exact name of registrant as specified in its charter)


Nevada		26-0014658
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

8605 Santa Monica Blvd. Suite 41336, Los Angeles, CA 90069-4109

(Address of principal executive offices) (Zip Code)

(310) 598-7872

(Registrant’s telephone number)

Securities registered pursuant to Section 12(b) of the Exchange Act: None.

Securities registered pursuant to Section 12(g) of the Exchange Act:


Common Stock, $0.001 par value		OTCQB
(Title of class)		(Name of exchange on which registered)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes □ No x

Check whether the issuer is not required to file reports pursuant to Section 13 or 15(d) of the Exchange Act.

Yes o No x

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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 o No x

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate website, 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 o No x

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment of this Form 10-K. □

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or smaller reporting company.

Large accelerated filer □ Accelerated filer □

Non-accelerated filer □ Smaller reporting company x

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

As of December 31 2014, approximately 54,593,032 shares of our common stock, par value $0.001 per share, were held by non-affiliates, which had a market value of approximately $545,930 based on the available OTCQB closing price of $0.01 per share on December 31, 2014.

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: As of December 31, 2014, the number of shares of common stock of the registrant outstanding was 54,593,032 and the number of shares of convertible preferred stock outstanding was 271.

FORM 10-K

ECOLOGY COATINGS, INC.

SEPTEMBER 30, 2013

TABLE OF CONTENTS

	PART I	Page

ITEM 1	Description of Business	3

ITEM 1A.	Risk Factors	4

ITEM 1B.	Unresolved Staff Comments	4

ITEM 2.	Properties	4

ITEM 3.	Legal Proceedings	4

ITEM 4.	[Removed and Reserved]	4


	PART II

ITEM 5.	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

ITEM 6.	Selected Financial Data	5

ITEM 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	5

ITEM 7A.	Quantitative and Qualitative Disclosures About Market Risk	7

ITEM 8.	Financial Statements and Supplementary Data	7

ITEM 9.	Changes In and Disagreements with Accountants on Accounting and Financial Disclosure	7


ITEM 9A.	Controls and Procedures	7

ITEM 9B.	Other Information	7


	PART III

ITEM 10.	Directors, Executive Officers, and Corporate Governance	7

ITEM 11.	Executive Compensation	8

ITEM 12.	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	9

ITEM 13.	Certain Relationships and Related Transactions, and Director Independence	9

ITEM 14.	Principal Accountant Fees and Services	9

ITEM 15.	Exhibits and Financial Statement Schedules	10

	Signature Page	11

PART I

Except for statements of historical fact, the information presented herein constitutes forward-looking statements. These forward-looking statements generally can be identified by phrases such as “anticipates,” “believes,” “estimates,” “expects,” “forecasts,” “foresees,” “intends,” “plans,” or other words of similar import. Similarly, statements herein that describe our business strategy, outlook, objectives, plans, intentions or goals also are forward-looking statements. Such forward-looking statements involve known and unknown risks, uncertainties and other factors which may cause our actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. Such factors include, but are not limited to, our ability to: successfully commercialize our technology; generate revenues and achieve profitability in an intensely competitive industry; compete in products and prices with substantially larger and better capitalized competitors; secure, maintain and enforce a strong intellectual property portfolio; attract additional capital sufficient to finance our working capital requirements, as well as any investment of plant, property and equipment; develop a sales and marketing infrastructure; identify and maintain relationships with third party suppliers who can provide us a reliable source of raw materials; acquire, develop, or identify for our own use, a manufacturing capability; attract and retain talented individuals; continue operations during periods of uncertain general economic or market conditions, and; other events, factors and risks previously and from time to time disclosed in our filings with the Securities and Exchange Commission, including, specifically, the “Risk Factors” enumerated herein.

Although we believe the expectations reflected in our forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. You should not place undue reliance on our forward-looking statements, which speak only as of the date of this report. Except as required by law, we do not undertake to update or revise any forward-looking statement, whether as a result of new information, future events or otherwise.

“Ecology”, “we”, “us”, or “our” refer to Ecology Coatings, Inc. and its wholly-owned subsidiary, Ecology Coatings, Inc., a California corporation.

ITEM 1. DESCRIPTION OF BUSINESS

The Company filed for Chapter 7 bankruptcy protection on May 15, 2013 and subsequently the corporate shell emerged as its only unencumbered asset on September 19, 2014 with all liabilities settled net of any remaining assets. The September 19, 2014 date will be 'fresh start" date used to reset the financial statements in subsequent filings. Any business description below is of the operating results reported in this filing which no longer apply to our Company.

Employees

None.

ITEM 1A. RISK FACTORS

Prospective and existing investors should carefully consider the following risk factors in evaluating our business. The factors listed below represent the known material risks that we believe could cause our business results to differ from the statements contained herein.

The Company has filed for chapter 7 bankruptcy with the United States Bankruptcy Court

On May 15, 2013 the Company filed for chapter 7 bankruptcy protection. The Company emerged from bankruptcy protection on September 19, 2014 with its only asset the corporate shell trading on OTC market. There is no guarantee that the company can use its fresh start to successfully launch a new business plan and continue to raise enough capital to continue meeting its filing requirements.

ITEM 1B. UNRESOLVED STAFF COMMENTS

Not applicable to us since we are not an accelerated filer, a large accelerated filer or a well-known seasoned issuer under SEC rules.

ITEM 2. PROPERTIES

None

ITEM 3. LEGAL PROCEEDINGS

None

ITEM 4. [Removed and Reserved]

PART II


ITEM 5.		MARKET FOR REGISTRANT’S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES

Market Prices

Our common stock, par value $.001 per share (the “Common Stock”), is currently quoted on the OTCQB under the symbol “ECOC”. The high/low market prices of our common stock were as follows for the periods below, as reported on www.OTCQB.com. The quotations below reflect inter-dealer bid prices without retail markup, markdown, or commission and may not represent actual transactions.

	High Close	Low Close

Fiscal Year Ended September 30, 2013
1 st Quarter	$.10	$.01
2 nd Quarter	$.05	$.01
3 rd Quarter	$.05	$.02
4 th Quarter	$.02	$.02

Fiscal Year Ended September 30, 2012
1 st Quarter	$.15	$.05
2 nd Quarter	$.13	$.07
3 rd Quarter	$.15	$.06
4 th Quarter	$.13	$.01

As of September 30, 2013, we had approximately 400 shareholders of record of our common stock.

Recent Issuances of Unregistered Securities

We did not repurchase any of our securities during the year ended September 30, 2013. Sales of unregistered securities have been previously reported on Form 8-Ks filed with the Commission.

ITEM 6 SELECTED FINANCIAL DATA

Not applicable since we are a smaller reporting company as defined under the applicable SEC rules.

ITEM 7 MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Except for statements of historical fact, the information presented herein constitutes forward-looking statements. These forward-looking statements generally can be identified by phrases such as “anticipates,” “believes,” “estimates,” “expects,” “forecasts,” “foresees,” “intends,” “plans,” or other words of similar import. Similarly, statements herein that describe our business strategy, outlook, objectives, plans, intentions or goals also are forward-looking statements. Such forward-looking statements involve known and unknown risks, uncertainties and other factors which may cause our actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. Such factors include, but are not limited to, our ability to: successfully commercialize our technology; generate revenues and achieve profitability in an intensely competitive industry; compete in products and prices with substantially larger and better capitalized competitors; secure, maintain and enforce a strong intellectual property portfolio; attract immediate additional capital sufficient to finance our working capital requirements, as well as any investment of plant, property and equipment; develop a sales and marketing infrastructure; identify and maintain relationships with third party suppliers who can provide us a reliable source of raw materials; acquire, develop, or identify for our own use, a manufacturing capability; attract and retain talented individuals; continue operations during periods of uncertain general economic or market conditions, and; other events, factors and risks previously and from time to time disclosed in our filings with the Securities and Exchange Commission, including, specifically, the “Risk Factors” enumerated herein.

Overview

The Company filed for Chapter 7 bankruptcy protection on May 15, 2013 and subsequently emerged on September 19, 2014 with all liabilities settled and the corporate shell as its only asset. The September 19, 2014 date will be 'fresh start" date used to reset the financial statements in subsequent filings. Any business description below is of the operating results reported in this filing which no longer apply to our Company.

Operating Results

Years Ended September 30, 2013 and 2012

Results From Operations

Revenues. Product sales generated revenues of $7,787 for the fiscal year ended September 30, 2013. We had $5,714 in revenue for the fiscal year ended September 30, 2012.

Operating Expenses. The decrease of approximately $963,000 in such expenses for the year ended September 30, 2013 compared to the year ended September 30, 2012. Professional fees decreased by approximately $72,000 and compensation expense decreased by approximately $641,000 were the major components of the decreases.

Income from Forgiveness of Accounts Payable. The income in this category resulted from the settlement of amounts owed to several vendors and note holders. The figure for fiscal year ended September 30, 2013 represents a decrease of approximately $228,000 over the fiscal year ended September 30, 2012.

Interest Expense. The decrease of approximately $37,000 for the year ended September 30, 2013 compared to the year ended September 30, 2012. There were no interest expense in the 2013 quarter which was in bankruptcy proceedings.

Income Tax Provision . No provision for income tax benefit from net operating losses has been made for the year ended September 30, 2013 and 2012 as we have fully reserved the asset until realization is more likely than not.

Net Loss. The decrease in the net loss of approximately $843,000 for the year ended September 30, 2013 compared to the year ended September 30, 2012 is explained in the foregoing discussions of the various expense categories.

Basic and Diluted Loss per Share. The change in basic and diluted net loss per share for the year ended September 30, 2013 reflects the change in net loss position discussed above during the year ended September 30, 2013.

Liquidity and Capital Resources

Current and Expected Liquidity

Cash as of September 30, 2013 and September 30, 2012 totaled $618 and $13,386, respectively. Subsequent to the period end of these statements and before the issuance of this report the company filed bankruptcy under chapter 7 of the United States Bankruptcy Code. Our liabilities exceeded our assets by approximately $1,900,000 and our corporate shell which trades on the OTC market was sold unencumbered. New management has arranged for the filing of our 10K and 10Q reports through small working capital loans until a new direction can be determined for the company.

Critical Accounting Policies and Estimates

Our financial statements are prepared in accordance with U.S. Generally Accepted Accounting Principles. Preparation of the statements in accordance with these principles requires that we make estimates, using available data and our judgment, for such things as valuing assets, accruing liabilities and estimating expenses. The following is a discussion of the most critical estimates that we must make when preparing our financial statements.

Revenue Recognition. The Company applies paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the sales price is fixed or determinable, (iii) collectability is reasonably assured and (iv) goods have been shipped and/or services rendered.

Income Taxes and Deferred Income Taxes. We use the asset and liability approach for financial accounting and reporting for income taxes. Deferred income taxes are provided for temporary differences in the bases of assets and liabilities as reported for financial statement purposes and income tax purposes and for the future use of net operating losses. We have recorded a valuation allowance against our net deferred income tax asset. The valuation allowance reduces deferred income tax assets to an amount that represents management’s best estimate of the amount of such deferred income tax assets that more likely than not will be realized.

Income from forgiveness of payables and Debt. Income from the forgiveness of payables and/or debt is recognized when all of the conditions associated with the forgiveness have been met.

Property and Equipment. Property and equipment is stated at cost, less accumulated depreciation. Depreciation is recorded using the straight-line method over the following useful lives:


Computer equipment		3-10 years
Furniture and fixtures		3-7 years
Test equipment		5-7 years
Software		3 years

Repairs and maintenance costs are charged to operations as incurred. Betterments or renewals are capitalized as incurred.

We review long lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset with future undiscounted net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets.

Patents. It is our policy to capitalize costs associated with securing a patent. Costs consist of legal and filing fees. Once a patent is issued, it is amortized on a straight-line basis over its estimated useful life. For purposes of the preparation of the audited, consolidated financial statements found elsewhere in this report, we have recorded amortization expense associated with the patents based on an eight year useful life.

Recent Accounting Pronouncements

We evaluate all accounting pronouncements issued by the Financial Accounting Standards Board during each reporting period to assess their impact on and applicability to our accounting practices and our financial reporting and disclosures.

We have reviewed all accounting pronouncements issued by the Financial Accounting Standards Board since we last issued financial statements and have determined that none of them have a material effect on the consolidated financial statements.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable since we are a smaller reporting company under the applicable SEC rules.

ITEM 8 FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

Our financial statements are included following the signature page to this Form 10-K commencing on page 40.

ITEM 9 CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

ITEM 9A CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, we have evaluated the effectiveness of the design and operation of our “disclosure controls and procedures,” as such term is defined in Rule 13a-15(e) or Rule 15d-15(e) promulgated under the Exchange Act as of the end of the period covered by this report. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that our disclosure controls and procedures were not effective as of the end of the period covered by this report to provide reasonable assurance that material information required to be disclosed by us in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms.

Management’s Report on Internal Control over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Exchange Act Rule 13a-15(f) or Rule 15d-15(f). Our management conducted an evaluation of the effectiveness of our internal control over financial reporting based on the framework in Internal Control — Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission. Based on this evaluation, our management concluded that our internal control over financial reporting was not effective as of September 30, 2013 because we lack effective monitoring of financial controls and lack segregation of duties in financial reporting due to the small size of our financial staff (1 person).

This annual report does not include an attestation report of our independent registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by our independent registered public accounting firm pursuant to rules of the Securities and Exchange Commission that permit the company to provide only management’s report in this annual report.

Changes in Internal Control over Financial Reporting

During the year ended September 30, 2013, was placed under the supervision of a trustee after it filed for bankruptcy protection. All transactions and activity must be court approved.

ITEM 9B OTHER INFORMATION

None.

PART III

ITEM 10 DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

The following table sets forth as of September 30, 2013, the name, age, and position of each executive officer and director and the term of office of each such person.

Name	Age	Position
Joe Nirta	49	Director
Sally Ramsey	59	Director and Vice President – New Product Development
F. Thomas Krotine	71	Vice President – Business Development

Set forth below is certain biographical information regarding each of our directors and officers as of September 30, 2013.

Joseph Nirta. On October 20, 2008, Joseph Nirta joined our Board of Directors as one of the Board appointments made by Equity 11. Mr. Nirta was the co-founder of BondExchange LLC and BondDesk Group LLC. The electronic bond trading platform created by Mr. Nirta revolutionized the online bond trading market. Nirta served as Bond Desk Group’s chief information officer and a board member since 1999. He has a Bachelor of Mathematics in Computer Science from the University of Waterloo, Waterloo, Ontario, and is a Certified Oracle DBA. Mr. Nirta’s prior experience in the operation and sale of a startup company is especially valuable to us.

Sally Ramsey. Ms. Ramsey founded our company in 1990 and serves as VP - New Product Development. She was elected to our Board on September 13, 2010. She was nominated to serve on our Board of Directors since she is the creator of substantially all of the Company’s intellectual property. From 1990 to the present, Ms. Ramsey served as Vice President of Ecology-California and from 1990 to November 2006 served as Secretary. As of July 27, 2007, Ms. Ramsey was elected our Vice President of New Product Development. Ms. Ramsey is a graduate of the Bronx School of Science and holds a B.S. in Chemistry with honors from Hiram College. Ms. Ramsey is

F. Thomas Krotine. Since October 30, 2006, Mr. Krotine has served as our President and from October 30, 2006 until August 15, 2007, he served as our Chief Executive Officer. From August 15, 2007 to April 2011, he also served as the Chief Operating Officer. From April 2011, he served as our Vice President – Business Development. Mr. Krotine is an industry veteran with extensive coatings industry and materials-based experience. From 2001 to 2006, Mr. Krotine was a Principal of TBD Associates, a technology and business development consulting company. From 1996 to 2001, he served as Chairman of CV Materials, a privately-held a supplier of porcelain enamel materials and coatings. Prior to his role at CV Materials, from 1992 to 1996 he was the Manager of TK Holdings, a private company which he formed to acquire equity holdings in small-to-medium-sized manufacturing companies. From 1990 to 1992, he served as a Vice President at Valspar, a publicly-held coatings company, where he managed Valspar’s North American powder coating business. From 1980 to 1990, he served as Senior Vice President at Sherwin-Williams Company, a publicly-held paint and coatings concern, where he was responsible for technology management and corporate environmental and health compliance. Mr. Krotine holds a B.A., an M.S. and a Ph.D. in Metallurgy and Materials Science from Case Western Reserve University in Cleveland, Ohio.

SECTION 16(a) BENEFICIAL OWNERSHIP REPORTING COMPLIANCE

Section 16(a) of the Securities Exchange Act of 1934 requires our directors, executive officers and persons holding more than 10% of a registered class of the equity securities of the Company to file with the SEC and to provide us with initial reports of ownership, reports of changes in ownership and annual reports of ownership of common stock and other equity securities of the Company. Based solely on a review of the reports furnished to us, or written representations from reporting persons that all reportable transaction were reported, we believe that during the fiscal year ended 2013, our officers, directors and greater than ten percent owners timely filed all reports they were required to file under Section 16(a).

ITEM 11. EXECUTIVE COMPENSATION

The Company has ceased paying wages to our executives since filing for bankruptcy protection on May 15, 2013. The table below summarizes wages past pre bankruptcy over the past two years.

SUMMARY COMPENSATION TABLE

											All Other
	Fiscal		Salary		Bonus		Stock Awards		Option Awards		Compensation		Total
Name and Principal Position	Year		($)		($)		($)		($)(1)		($)(2)		($)

Sally Ramsey		2012		$75,000		-0-		-0-		$-0-		$-0-		$75,000
Vice President New Product Development		2012		$75,000		-0-		-0-		$-0-		$-0-		$75,000

F. Thomas Krotine		2012		$65,000		-0-		-0-		$-0-		$-0-		$65,000
Vice President Business Development		2012		$65,000		-0-		-0-		$-0-		$-0-		$65,000

Kevin P. Stolz		2012		$42,000		-0-		-0-		$-0-		$-0-		$42,000
Chief Financial Officer		2012		$42,000		-0-		-0-		$-0-		$-0-		$42,000

GRANTS OF PLAN BASED AWARDS

Any outstanding option awards subsequently cancelled in our bankruptcy settlement have not been presented here.

OUTSTANDING EQUITY AWARDS AT FISCAL YEAR-END

Any outstanding awards subsequently cancelled in our bankruptcy settlement have not been presented here.

ITEM 12 SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

Beneficial Owners

At September 30, 2013, 37,685,333 shares of our common stock, $.001 par value per share, were issued and beneficially outstanding. The following table sets forth information as of September 30, 2012 with respect to beneficial ownership of our common stock by (i) each director and executive officer acting in the capacity as such on September 30, 2012 including any person holding the position of CEO or CFO at any time during the fiscal year of 2012, (ii) each person known by us to own beneficially more than five percent of our outstanding common stock, and (iii) all directors and executive officers as a group. This table has been prepared based on 37,685,333 shares of common stock beneficially outstanding on September 30, 2012. Unless otherwise indicated, the address of each such person is c/o Ecology Coatings, Inc., 24663 Mound Road, Warren, MI 48091. All persons listed have sole voting and investment power with respect to their shares unless otherwise indicated.

	Amount and
	Nature
	of Beneficial
Name and Address of Beneficial Owner(1)	Ownership		Percentage

James Juliano/Fairmount Five/Equity 11, Ltd.		37,283,333		77.4%
24663 Mound Road Warren, MI 48091

Sally Ramsey(2)		600,000		1.1%
1238 Brittain Road Akron, OH 44310


Tom Krotine		2,000		*
17441 Hawksview Lane Chargrin Falls, OH 44023

All executive officers and directors as a group		37,685,333		78.5%

*Less than 1%

(1) Any shares of common stock that any person named above has the right to acquire within 60 days of November 30, 2011, are deemed to be outstanding for purposes of calculating the ownership percentage of such person, but are not deemed to be outstanding for purposes of calculating the beneficial ownership percentage of any other person not named in the table above. Both Mr. Juliano and Mr. Nirta are shareholders of Equity 11 and Fairmount Five.

(2) Represents shares of common stock and options to acquire shares of our common stock.

ITEM 13 CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, DIRECTOR INDEPENDENCE

All transactions since our bankruptcy filing are subject to approval of our trustee.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

During fiscal 2012, UHY LLP provided various audit, audit related and non-audit services to us as follows, our auditors resigned effective fiscal year 2013:


	For the Year Ended September 30,
	2013	2012

Audit Fees	$-0-		$11,500

Audit Related Fees	-0-		-0-

Tax Fees	-0-		-0-

All Other Fees	-0-		-0-

Total Fees	$-0-		$11,500

Audit Fees. Audit Fees consists of fees for professional services rendered by our principal accountants for the contemporaneous audit of our annual financial statements and the review of quarterly financial statements or services that are normally provided by our principal accountants in connection with statutory and regulatory filings or engagements.

Audit Related Fees. Audit Related Fees consists of fees for assurance and related services by our principal accountants that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “Audit Fees.”

Tax Fees and All Other Fees. Tax Fees and All Other Fees Consists of fees for products and services provided by our principal accountants, other than the services reported under “Audit Fees,” “Audit-Related Fees” and “Tax Fees” above.

ITEM 15. EXHIBITS

(a)

Financial Statements

CONSOLIDATED BALANCE SHEETS - ASSETS

CONSOLIDATED BALANCE SHEETS – LIABILITIES AND STOCKHOLDERS’ DEFICIT

CONSOLIDATED STATEMENTS OF OPERATIONS

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY (DEFICIT)

CONSOLIDATED STATEMENTS OF CASH FLOWS

(b)

Exhibits

* Filed herewith.

(1) Incorporated by reference from our Form 8-K filed with the SEC on October 2, 2012.

(2) Incorporated by reference from our Form 8-K filed with the SEC on October 3, 2012.

(3) Incorporated by reference from our Form 8-K filed with the SEC on October 3, 2012.

(4) Incorporated by reference from our Form 8-K filed with the SEC on January 9, 2013.

(5) Incorporated by reference from our Form 8-K filed with the SEC on January 18, 2013.

(6) Incorporated by reference from our Form 8-K filed with the SEC on February 22, 2013.

(7) Incorporated by reference from our Form 8-K filed with the SEC on April 3, 2013.

(8) Incorporated by reference from our Form 8-K filed with the SEC on May 16, 2013.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report on Form 10-K to be signed on its behalf by the undersigned, thereunto duly authorized, this 16th day of April, 2015.

Date:	April 16 , 2015	ECOLOGY COATINGS, INC.
		Registrant)

		By: /s/ Shulamit Lazar
		Shulamit Lazar
		CEO/CFO
		(Authorized Officer)

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


Signatures	Title	Date


/s/ Shulamit Lazar Shulamit Lazar	CEO/CFO (Principal Executive Officer)	April 16 , 2015

John Scrudato CPA

CERTIFIED PUBLIC ACCOUNTING FIRM

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of
Ecology Coatings, Inc

We have audited the accompanying balance sheet of Ecology Coatings, Inc. as of September 30, 2013 and 2012 and the related consolidated statements of operations, changes in stockholders’ deficit and cash flows for the years then ended. These financial statements are the responsibility of the Company management. Our responsibility is to express an opinion on these financial statements based on our audit.

We conducted our audit in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the consolidated financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Ecology Coatings, Inc. as of September 30, 2013 and 2012, and the results of their operations and their cash flows for the years then ended in conformity with accounting principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that Ecology Coatings, Inc. will continue as a going concern. As more fully described in Note 9, the Company had an accumulated deficit at September 30, 2013, a net loss and net cash used in operating activities for the fiscal year then ended. These conditions raise substantial doubt about the ability of the Company to continue as a going concern. Management’s plans in regards to these matters are also described in Note 9. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of this uncertainty.

/s/ John Scrudato CPA

Califon, New Jersey
February 8, 2015

7 Valley View Drive Califon, New Jersey 07830 (908)534-0008

Registered Public Company Accounting Oversight Board Firm


ECOLOGY COATINGS, INC.
(DEBTOR IN POSSESSION)
CONSOLIDATED BALANCE SHEETS

	9/30/2013		9/30/2012
	Audited		Audited
Assets
Current assets
Cash	$	618	$	13,386
Accounts receivabke		1,238		0
Prepaid expenses		0		34,950
Total Current Assets		1,856		48,336
Property, plant and equipment, net		37,249		46,783
Intangible assets, net		192,864		207,189

Total Assets	$	231,969	$	302,308

Liabilities and Equity(Deficit)
Current liabilities
Accounts payable and accrued expenses	$	164,960	$	80,842
Interest payable		189,845		140,752
Judgment payable		604,330		604,330
Notes payable related party - current portion		1,138,500		1,115,698
Notes payable - current portion		0		0
Preferred dividends payable		14,508		4,464
Total Current Liabilities		2,112,143		1,946,086
Commitments and Contingencies (Note 5)
Ecology Coatings. Inc. ("ECOC") shareholders' equity
Preferred Stock 10,000,000 authorized at $.001 par value
shares issued and outstanding 271 and 1,938
at September 30, 2013 and September 30, 2012		1		1
Common Stock 90,000,000 authorized at $0.001 par value;
shares issued and outstanding 54,593,032 and 14,158,506
at September 30, 2013 and September 30, 2012		54,593		54,593
Additional paid-in capital		28,615,490		28,615,490
Retained earnings		(30,550,258)		(30,313,862)
Total equity(deficit)		(1,880,174)		(1,643,778)
Total liabilities and equity(deficit)	$	231,969	$	302,308

"The accompanying notes are an integral part of these consolidated financial statements."


ECOLOGY COATINGS, INC.
(DEBTOR IN POSSESSION)
CONSOLIDATED STATEMENTS OF OPERATIONS

	For the Years Ended
	9/30/2013		9/30/2012
	Audited		Audited

Revenues	$	7,787	$	5,714

Operating expenses		185,046		1,148,760

Net income(loss) from operations		(177,259)		(1,143,046)

Other income(expense)
Debt forgiveness		0		228,802
Interest expense		(49,093)		(87,698)
Total Other Income (Expense)		(49,093)		141,104

Income(loss) from continuing operations
before income taxes		(226,352)		(1,001,942)

Income taxes		0		(67,637)

Net income(loss)	$	(226,352)	$	(1,069,579)

Preferred dividend beneficial conversion features		0		(395,000)

Preferred dividends - stock dividends		(10,044)		(74,864)

Net income(loss) available to common shareholders	$	(236,396)	$	(1,539,443)

Basic and Diluted income per share
Basic and diluted income per share		(0.00)		(0.04)

Weighted average number of shares
outstanding basic and diluted		54,593,032		28,949,263

"The accompanying notes are an integral part of these consolidated financial statements."


ECOLOGY COATINGS, INC.
(DEBTOR IN POSSESSION)
CONSOLIDATED STATEMENTS OF CASH FLOWS

	For the Years Ended
	9/30/2013		9/30/202
	Audited		Audited
Cash flows from operating activities
Net income (loss) from continuing operations	$	(226,352)	$	(1,069,579)
Adjustments to reconcile net loss to net cash
used by operating activities:
Depreciation and amortization		23,859		33,049
Stock option expense		0		196,121
Issuance of stock for payables, services		0		11,249
Forgiveness of debt		0		(228,802)

(Increase) decrease in accounts receivable		(1,238)		0
(Increase) decrease in prepaid expenses		34,950		(4,813)
Increase (decrease) in accounts payable		81,920		(192,157)
Increase (decrease) in judgements payable		0		604,330
Increase (decrease) in interest payable		49,093		(264,522)
Net cash used in operating activities		(37,768)		(915,124)
Cash flows from investing activities
Increase in patents and trademarks		0		(19,196)
Purchase fixed assets		0		(350)
Net cash provided(used) by investing activities		0		(19,546)
Cash flows from financing activities
Payments on notes payable		0		0
Proceeds from debt issuance		25,000		221,272
Proceeds from preferred stock		0		655,000
Net cash provided(used) by financing activities		25,000		876,272
Net increase(decrease) in cash		(12,768)		(58,398)

Cash, beginning of period		13,386		71,784

Cash, end of period	$	618	$	13,386

"The accompanying notes are an integral part of these consolidated financial statements."


ECOLOGY COATINGS, INC.
(DEBTOR IN POSSESSION)
CONSOLIDATED STATEMENTS OF CASH FLOWS
(CONTINUED)
	For the Years Ended
	9/30/2013		9/30/2012
	Unaudited		Unaudited

Supplemental disclosure of cash
flow information

Interest paid	$	0	$	0
Income taxes paid	$	0	$	0

Supplemental disclosure of
non-cash activities

Debt converted into preferred shares	$	0	$	2,500



"The accompanying notes are an integral part of these consolidated financial statements."


ECOLOGY COATINGS, INC.
(DEBTOR IN POSSESSION)
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (Audited)
OCTOBER 1, 2011 THROUGH SEPTEMBER 30, 2013

									Additional
		Common stock			Preferred stock				paid in		Accumulated
		Shares		Amount	Shares		Amount		capital		deficit		Total

Balance at	30-Sep-11	14,158,506	$	14,159	1,938	$	2	$	27,296,585	$	(28,774,419)	$	(1,463,673)

Preferred dividends		0		0	100		0		101,968		(74,864)		27,104

Conversion of preferred
shares for common shares		38,207,933		38,208	(2,422)		(7)		(38,201)		0		0

Stock issued for payables		2,226,593		2,226	0		0		9,023		0		11,249

Stock option expense		0		0	0		0		196,121		0		196,121

Beneficial conversion
on preferred stock		0		0	0		0		395,000		(395,000)		0

Issuance preferred stock		0		0	655		6		654,994		0		655,000

Net income for the year
ended September 30, 2012		0		0	0		0		0		(1,069,579)		(1,069,579)

Balance at	30-Sep-12	54,593,032		54,593	271		1		28,615,490		(30,313,862)		(1,643,778)

Preferred dividends		0		0	0		0		0		(10,044)		(10,044)

Net income for the year
ended September 30, 2013		0		0	0		0		0		(226,352)		(226,352)

Balance at	30-Sep-13	54,593,032	$	54,593	271	$	1	$	28,615,490	$	(30,550,258)	$	(1,880,174)

"The accompanying notes are an integral part of these consolidated financial statements."

ECOLOGY COATINGS, INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2013 AND SEPTEMBER 30, 2012

Note 1 — Summary of Significant Accounting Policies

Description of the Company. We were originally incorporated on March 12, 1990 in California (“Ecology-CA”). Our current entity was incorporated in Nevada on February 6, 2002 as OCIS Corp. (“OCIS”). OCIS completed a merger with Ecology-CA on July 26, 2007 (the “Merger”). In the Merger, OCIS changed its name from OCIS Corporation to Ecology Coatings, Inc. The Company filed for Chapter 7 bankruptcy protection on May 15, 2013 and subsequently emerged on September 19, 2014 with all liabilities settled and the corporate shell as its only unencumbered asset. The September 19, 2014 date will be 'fresh start" date used to reset the financial statements in subsequent filings. Any business description below is of the operating results reported in this filing which no longer apply to our Company.

Reclassifications. Reclassifications have been made to the prior year financial statements to conform with the current year presentation.

Basis of Preparation. The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.

Principles of Consolidation. The consolidated financial statements include all of our accounts and the accounts of our wholly owned subsidiary Ecology-CA. All significant intercompany transactions have been eliminated in consolidation.

Use of Estimates. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts of assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Loss Per Share. Basic loss per share is computed by dividing the net loss available to common shareholders by the weighted average number of shares of common stock outstanding during the period. Diluted loss per share is computed by dividing the net loss available to common shareholders by the weighted average number of shares of common stock and potentially dilutive securities outstanding during the period. Potentially dilutive shares consist of the incremental common shares issuable upon the exercise of stock options and warrants and the conversion of convertible debt and convertible preferred stock. Potentially dilutive shares are excluded from the weighted average number of shares if their effect is anti-dilutive. None of the stock options or warrants outstanding or stock associated with the convertible debt or with the convertible preferred shares during each of the periods presented was included in the computation of diluted loss per share as they were anti-dilutive.

Property and Equipment. Property and equipment is stated at cost less accumulated depreciation. Depreciation is recorded using the straight-line method over the following useful lives:

Computer equipment	3-10 years
Furniture and fixtures	3-7 years
Test equipment	5-7 years
Signs	7 years
Software	3 years
Marketing and Promotional Video	3 years

Repairs and maintenance costs are charged to operations as incurred. Betterments or renewals are capitalized as incurred.

Patents. It is our policy to capitalize costs associated with securing a patent. Costs consist of legal and filing fees. Once a patent is issued, it will be amortized on a straight-line basis over its estimated useful life.

Long-Lived Assets. We review long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is

measured by a comparison of the carrying amount of an asset to the undiscounted future net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets.

Stock-Based Compensation. Employee and director stock-based compensation expense is measured utilizing the fair-value method with expense charged to earnings over the vesting period on a straight-line basis.

We account for stock options granted to non-employees under the fair-value method with stock-based compensation expense being charged to earnings on the earlier of the date services are performed or a performance commitment exists.

Recent Accounting Pronouncements

We have reviewed all Accounting Standards Updates issued by the Financial Accounting Standards Board since we last issued financial statements and have determined none of them would have a material effect on the consolidated financial statements upon adoption.

Note 2 — Concentrations

There were no material concentrations of revenues or risk during the year ending September 30, 2013.

Note 3 — Related Party Transactions

We have borrowed funds for our operations from certain major stockholders, directors and officers as disclosed below.

We have an unsecured note payable due to Deanna Stromback, a principal shareholder and former director and sister of our former Chairman, Rich Stromback, which bears interest at 4% per annum with principal and interest due on December 31, 2009. As of September 30, 2013 and September 30, 2012, the note had an outstanding balance of $110,500. The accrued interest on the note was $39,882 and $34,812 as of September 30, 2013 and September 30, 2012, respectively. The note is currently in default and carries conversion rights that allow the holder to convert all or part of the outstanding balance into shares of our common stock upon mutually agreeable terms and conversion price.

We have an unsecured note payable due to Doug Stromback, a principal shareholder and former director and brother of our former Chairman, Rich Stromback, which bears interest at 4% per annum with principal and interest due on December 31, 2009. As of September 30, 2013 and September 30, 2012, the note had an outstanding balance of $133,000. The accrued interest on the note was $33,130 and $28,917 as of September 30, 2013 and September 30, 2012, respectively. The note is currently in default and carries conversion rights that allow the holder to convert all or part of the outstanding balance into shares of our common stock upon mutually agreeable terms and conversion price.

We have a secured note payable to John Salpietra, a member of our Board of Directors. This note bears interest at 4.75% per annum, is secured by a lien on our intellectual property, and is convertible into shares of our common stock at $.06 per share. On December 15, 2011, the parties agreed to extend the due date to December 4, 2012. As of September 30, 2012 and September 30, 2011, the note had an outstanding balance of $600,000. On June 26, 2012, we issued a note for $40,000 to Mr. Salpietra. The note bears interest at 5% per annum, is unsecured, and matures on September, 26, 2012. Additionally, on June 28, 2012, we issued a note for $100,000 to Mr. Salpietra. The note bears interest at 5% per annum, is unsecured, and matures on September, 28, 2012. Accrued interest on all notes was $102,026 and $71,429 as of September 30, 2013 and September 30, 2012, respectively.

Effective May 1, 2012, we entered into a lease with J.M. Land Co. for office space for our headquarters. J.M. Land Co. is an entity owned by James Juliano, our Chairman. We pay monthly rent of $1,000, and the gas and electric utilities which have historically averaged approximately $1,000 per month. See also Note 5—Commitments and Contingencies—Lease Agreements.

On January 2, 2012, we entered into a Sale and Leaseback Agreement with J.M. Land Co. where we raised cash by selling and leasing back our laboratory and computer equipment. Our balance sheet reflected a liability of $4,396 as of September 30, 2013.

On June 12, 2012, we issued a note for $30,000 to Omega Development Corporation, an entity owned by James Juliano. The note bears interest at 5% per annum, is unsecured, and matures on September, 12, 2012. Accrued interest of $1,286 was owed as of September 30, 2013.

We paid $27,000 in director fees to our Chairman James Juliano for the year ended September 30, 2013. We paid $8,000 in director fees to Mr. Juliano for the year ended September 30, 2012.

On August 15, 2012, we issued a promissory note to Joe Nirta in the principal amount of $100,000 bearing interest at 5% per annum. The note is due in full on November 16, 2012. The note is convertible into shares of our common stock on terms mutually agreed upon by the parties.

Note 4 — Notes Payable

We have the following notes as of September 30 2013:

Both of the notes payable in the foregoing table were in default as of September 30, 2011. A judgment of $604,330 was entered against us on December 30, 2011 in a lawsuit brought by Mr. Shaheen which had the effect of converting the notes into the judgment. The judgment included amounts for principal, interest and attorney’s fees. Because the notes were converted into a judgment, they are no longer in default and the amount of the judgment is reflected on the September 30, 2013 balance sheet as “Judgment Payable”. Accrued interest of $3,027 was owing on the judgment as of June 20, 2012.

Note 5 — Commitments and Contingencies

Contingencies.

All contingencies have been settled through our bankruptcy petition in September 2014 subsequent to this financial reporting period.

Lease Commitments.

None.

Note 6 — Equity

There were no shares issued during this fiscal quarter

Note 7 — Stock Options

There were no stock options issued during this fiscal quarter. As part of our bankruptcy agreement approved on September 19, 2014 all common conversion rights of any kind including the equity compensation plan without limitation , warrants, options and convertible notes were cancelled and extinguished.

Note 8 -- Income Taxes

As of September 30, 2013, the Company had approximately $5,761,879 in net operating loss carry forwards for federal income tax purposes which expire between 2014 and 2029. Generally, these can be carried forward and applied against future taxable income at the tax rate applicable at that time. We are currently using a 35% effective tax rate for our projected available net operating loss carry-forward. However, as a result of potential stock offerings and stock issuance in connection with potential acquisitions, as well as the possibility of the Company not realizing its business plan objectives and having future taxable income to offset, the Company’s use of these NOLs may be limited under the provisions of Section 382 of the Internal Revenue Code of 1986, as amended.

Components of deferred tax assets and (liabilities) are as follows:

	2013		2012
Net operating loss carry forwards valuation available	$	5,761,879	$	5,535,327

Valuation Allowances		(2,016,658)		(1,937,364)
Deferred Tax Asset		2,016,658		1,937,364
Net Deferred Tax Asset	$	-0-	$	-0-

In accordance with FASB ASC 740 “Income Taxes”, valuation allowances are provided against deferred tax assets, if based on the weight of available evidence, some or all of the deferred tax assets may or will not be realized. The Company has evaluated its ability to realize some or all of the deferred tax assets on its balance sheet for the coming year and has established a valuation allowance in the amount of S2,016,658 at September 30, 2013 and $1,937,364 at September 30, 2012. During the years ended September 30, 2013 and 2012 the company did not utilize any of its NOL.

Note 9 – Going Concern

The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. For the years ended September 30, 2013 and 2012, we incurred net losses. We had working capital deficits and negative cash flows. On May 15, 2013 with no other options, the Company filed under chapter 7 for bankruptcy protection. Chapter 7 allowed the Company's corporate shell to subsequently emerge as its only asset on September 19, 2014 with all liabilities settled. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should we be unable to continue as a going concern.

Note 10 — Subsequent Events

We evaluated subsequent events for potential recognition and/or disclosure subsequent to the date of the balance sheet. The following was noted for disclosure:

The Company filed for chapter 7 bankruptcy protection with the United States Bankruptcy court on May 15, 2013. On September 10, 2014 the company settled all debts in excess of assets and the corporate shell as the only unencumbered asset.

Exhibit 31.1

CERTIFICATION

I, Shulamit Lazar, certify that:

1.	I have reviewed this Form 10-K for the year ended September 30, 2013 of Ecology Coatings, Inc.:

2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

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 registrant, 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;

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 registrant'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

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

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

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

April 16, 2015

/s/ Shulamit Lazar

Shulamit Lazar

Chief Executive Officer, Chief Financial Officer

EXHIBIT 32.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER

PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

I, Shulamit Lazar, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that the Annual Report of Ecology Coatings, Inc. on Form 10-K for the annual period ended September 30, 2013 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information contained in such Report on Form 10-K fairly presents in all material respects the financial condition and results of operations of Ecology Coatings, Inc.


By:		/s/ Shulamit Lazar
		Shulamit Lazar
		Chief Executive Officer, Chief Financial Officer (Authorized Officer) April 16, 2015