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UNITED STATES SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT

OF 1934

For the quarterly period ended September 30, 2010

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

For the transition period from ______________to__________________.

Commission File No. 333-157281

SWEET SPOT GAMES, INC.

NEVADA

26-2909561

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--------------------------------

(State or other jurisdiction of

(IRS Employer Identification No.)

incorporation or organization)

2840 HIGHWAY 95 ALT. S, SUITE 7

SILVER SPRINGS, NV 89429

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(Address of principal executive offices)

(519) 872-2539

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(Issuer's telephone number)

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.

[X] YES [ ] NO

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

[ ] YES [X] NO

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APPLICABLE TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS

Check whether the registrant filed all documents and reports required to be filed by Section 12, 13 or 15 (d) of the Exchange Act after the distribution of securities under a plan confirmed by a court.

[X] YES [ ] NO

APPLICABLE ONLY TO CORPORATE ISSUERS

State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date: September 30, 2010: 30,110,000

Transitional Small Business Disclosure Format (check one) Yes [ ] No [X]

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Table of Contents

10-Q - Sweet Spot Games, Inc.

FORM 10-Q

PART I

FINANCIAL STATEMENTS

MANAGEMENT'S DISCUSSION

AND ANALYSIS OR PLAN OF OPERATION

QUANTITATIVE AND QUALITATIVE

DISCLOSURES ABOUT MARKET RISK

PART II

EXHIBITS

SIGNATURES

EX-1 (EXHIBIT 31.1)

EX-2 (EXHIBIT 32.1)

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NOTES TO THE UNAUDITED CONDENSED

CONSOLIDATED FINANCIAL STATEMENTS

Organization and Operations

Nature of Operations

Sweet Spot Games, Inc. (the “Company”) was organized in Nevada on June 2, 2008. The Company is a development stage company and currently has no operations. The Company is a developer of online, multiplayer skill based games.

The Company develops games in a three dimensional environment allowing users from around the globe to compete in an environment that very closely resembles the graphic quality of console based systems.

The Company’s mandate is to continue producing highly attractive and interactive online multiplayer skill-based games that revolutionize the environment in which online gaming applications exist today.

Summary of Significant Accounting Policies

General

The accompanying unaudited condensed financial statements of the Company have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”) including the instructions to Form 10-Q and Regulation S-X. Certain information and note disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United State of America (“US GAAP”) have been condensed or omitted from these statements pursuant to such rules and regulation and, accordingly, they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with our audited financial statements for the year ended June 30, 2010, included on Form 10-K.

In the opinion of management of the Company, all adjustments, which are of a normal recurring nature, necessary for a fair statement of the results for the three-month periods have been made. Results for the interim period presented are not necessarily indicative of the results expected for the entire fiscal year.

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Software Development Costs

In March 2000, the Emerging Issues Task Force, known as "EITF," reached a consensus on ASC 350, Accounting for Website Development Costs. Under ASC 350, accounting for website development costs depends on the stage in which costs are incurred. During planning the website, all costs are expensed as incurred. During developing the applications and infrastructure, costs may be incurred to acquire or develop both hardware and software needed to operate the site. All software costs should be accounted for under ASC 350. Under ASC 350, certain software development costs are capitalized and amortized over the estimated useful life of the website. Graphics are a component of software and their initial development costs should be accounted for under ASC 350. After the launch of the website, graphics charges should be expensed as incurred, except for website enhancements, which should be capitalized. All costs of operating the site should be expensed as incurred.

Revenue Recognition

The Company will recognize sales revenue at the time of delivery when ownership has transferred to the customer, when evidence of a payment arrangement exists and the sales proceeds are determinable and collectible. After the customer has accessed the website and answered the questions necessary to execute the forms and documents for participation, the customer is required to pay for the services. Once paid the Company immediately completes the actual filing forms and documents and files them electronically, if possible, or overnights them to the appropriate state. At that point, we recognize the revenue from the transaction.

Loss Per Share

Basic loss per share has been calculated using the weighted average number of common shares issued and outstanding during the year.

Research and Development Costs

Research is planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service or a new process or technique or in bringing about a significant improvement to an existing product or process. Development is the translation of research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or use. It includes the conceptual formulation, design, and testing of product alternatives, and operation of pilot plants. It does not include routine or periodic alterations to existing products, production lines, manufacturing processes, and other on-going operations even though those alterations may represent improvements and it does not include market research or market testing activities. All research and development costs have been expensed as incurred in accordance with ASC 730.

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Accounting Pronouncements

In January 2010, the Financial Accounting Standards Board (“FASB”) amended accounting guidance relating to the consolidation of variable interest entities to eliminate the quantitative approach previously required for determining the primary beneficiary of a variable interest entity. The amended guidance instead requires a reporting entity to qualitatively assess the determination of the primary beneficiary of a variable interest entity based on whether the reporting entity has the power to direct the activities that most significantly impact the variable interest entity’s economic performance and has the obligation to absorb losses or the right to receive benefits of the variable interest entity that could potentially be significant to the variable interest entity. The amended guidance requires ongoing reassessments of whether the reporting entity is the primary beneficiary of a variable interest entity. The Company does not expect the standard to have a material impact on the condensed financial statements.

In January 2010, the FASB amended accounting guidance relating to accounting for transfers of financial assets to eliminate the exceptions for qualifying special purpose entities from the consolidation guidance and the exception that permitted sale accounting for certain mortgage securitizations when a transferor has not surrendered control over the transferred assets. The recognition and measurement provisions of the amended guidance were required to be applied prospectively. Additionally, beginning January 1, 2010, the concept of a qualifying special-purpose entity is no longer relevant for accounting purposes. The Company does not expect the standard to have a material impact on the condensed financial statements.

4. Going Concern

The Company’s ability to continue as a going concern is dependent upon the continued ability to obtain financing to repay its current obligations and fund working capital until it is able to achieve profitable operations. The Company will seek to obtain capital from equity financing through private placements. Management hopes to realize sufficient sales in future years to achieve profitable operations. There can be no assurance that the Company will be able to raise sufficient debt or equity capital on satisfactory terms. If management is unsuccessful in obtaining financing or achieving profitable operations, the Company may be required to cease operations. The outcome of these matters cannot be predicted at this time. These financial statements do not give effect to any adjustments which could be necessary should the Company be unable to continue as a going concern and, therefore, be required to realize its assets and discharge its liabilities in other than the normal course of business and at amounts differing from those reflected in the financial statements.

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5. Subsequent Events

The Company has analyzed its operations subsequent to September 30, 2010 through November 10, 2010, the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose.

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MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

CAUTIONARY NOTICE REGARDING FORWARD-LOOKING STATEMENTS

Forward Looking Statements

We make certain forward-looking statements in this report. Statements that are not historical facts included in this Form 10-Q are "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995 that involve risks and uncertainties that could cause actual results to differ from projected results. Such statements address activities, events or developments that the Company expects, believes, projects, intends or anticipates will or may occur, including such matters as future capital, debt restructuring, pending legal proceedings, business strategies, expansion and growth of the Company's operations, and cash flow. Factors that could cause actual results to differ materially ("Cautionary Disclosures") are described throughout this Form 10-Q. Cautionary Disclosures include, among others: general economic conditions, the strength and financial resources of the Company's competitors, environmental and governmental regulation, labor relations, availability and cost of employees, material and equipment, regulatory developments and compliance, fluctuations in currency exchange rates and legal proceedings. Statements concerning our future operations, prospects, strategies, financial condition, future economic performance (including growth and earnings), demand for our services, and other statements of our plans, beliefs, or expectations, including the statements contained under the captions "Risk Factors," "Management's Discussion and Analysis or Plan of Operation," "Description of Business," as well as captions elsewhere in this document, are forward-looking statements. In some cases these statements are identifiable through the use of words such as "anticipate," "believe," "estimate," "expect," "intend," "plan," "project," "target," "can," "could," "may," "should," "will," "would," and similar expressions. We intend such forward-looking statements to be covered by the safe harbor provisions contained in Section 27A of the Securities Act of 1933, as amended (the "Securities Act") and in Section 21E of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). All written and oral forward-looking statements attributable to the Company are expressly qualified in their entirety by the Cautionary Disclosures. The Company disclaims any obligation to update or revise any forward-looking statement to reflect events or circumstances occurring hereafter or to reflect the occurrence of anticipated or unanticipated events.

The nature of our business makes predicting the future trends of our revenues, expenses, and net income difficult. Thus, our ability to predict results or the actual effect of our future plans or strategies is inherently uncertain. The risks and uncertainties involved in our business could affect the matters referred to in any forward-looking statements and it is possible that our actual results may differ materially from the anticipated results indicated in these forward-looking statements. Important factors that could cause actual results to differ from those in the forward-looking statements include, without limitation, the factors discussed in the section entitled "Risk Factors" and the following:

- the effect of political, economic, and market conditions and

geopolitical events;

- legislative and regulatory changes that affect our business;

- the availability of funds and working capital;

- the actions and initiatives of current and potential competitors;

- investor sentiment; and

- our reputation.

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We do not undertake any responsibility to publicly release any revisions to these forward-looking statements to take into account events or circumstances that occur after the date of this report. Additionally, we do not undertake any responsibility to update you on the occurrence of any unanticipated events which may cause actual results to differ from those expressed or implied by any forward-looking statements.

The following discussion and analysis should be read in conjunction with our consolidated financial statements and the related notes thereto as filed with the SEC and other financial information contained elsewhere in this Form 10-Q.

Overview

Sweet Spot Games, Inc. (the “Company”) is currently a developmental stage company that has limited revenues.

The company has developed two gaming applications, “Combat” and “Jockey” and plans to market them online to generate revenues. Each gaming title that the company has developed to date fits into the “skill-based” gaming niche and allows players from around the world to connect to the game and compete amongst each other for points. The main objective is for players to accumulate points using various games featured on our site and compete for monthly prizes and giveaways. A real time leader board will keep track of each user’s performance and store their history and accumulated points. The leader board will be displayed on the main page of the site and will be visible to all users accessing the “portal” that will be developed. The company plans on naming the site “PrizeCracker.com” and has secured that domain name.

Given the technology and expertise that the company’s development team retains, every gaming title that will be released will feature an enhanced online gaming experience that will include 3D perspectives and full-scale interactive options. By including a “multi-player” perspective to the games, we plan on creating a “social networking” aspect to the site and attract visitors to frequent the site on a regular basis in order to further develop their personal profile within the PrizeCracker.com community.

In order for the gaming community to expand at a mass market scale, our plan is to introduce the “Sweet Spot Developer Network” and provide game developers from around the world the opportunity to submit their games for review and have their games hosted on the PrizeCracker.com site. By introducing and promoting this program, we are encouraging developers to design games for our platform for the benefit of exposing their talent to the online gaming world and also deriving revenues by the number of downloads their applications receive. At the same time, the company benefits from maximizing the amount of unique applications that users can access on PrizeCracker.com to add value to their online gaming experience and provide a vast array of games that they can use in order to accumulate points for the competition.

LIQUIDITY AND CAPITAL RESOURCES

GENERAL. Overall, we had a net loss of $52,885 for the three months ended September 30, 2010. During the three months ended September 30, 2010, we had net cash used in operating activities of $52,614, net cash used in investing activities of $(0), and net cash provided by financing activities of $(0). At the end of the three-month period, our cash balance was $57,728.

CASH FLOWS FROM OPERATING ACTIVITIES. Net cash used in operating activities of $(52,614) for the three months ended September 30, 2010 was primarily attributable to the net loss from operations. The adjustments to reconcile the net loss to net cash included depreciation and amortization expense of $271 , loss on software development of $(0), loss on foreign exchange of $(0), accounts payable of $(0) and accrued expenses of $(0).

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CASH FLOWS FROM INVESTING ACTIVITIES. Net cash used in investing activities of $(0) for the three months ended September 30, 2010

CASH FLOWS FROM FINANCING ACTIVITIES. Net cash of $(0) provided by financing activities in the nine months ended September 30, 2010 was due to additional paid in capital of $(0) with syndication fees of $(0).

FINANCING. We ended September 30, 2010 with $57,728 of cash and cash equivalents on our balance sheet. The cash at the beginning of the period was $110,342, and the net decrease in cash was $52,614.

INTERNAL SOURCES OF LIQUIDITY. There is no assurance that funds from our operations, if and when they commence, will meet the requirements of our daily operations in the future. In the event thatfunds from our operations are insufficient to meet our operating requirements, we will need to seek other sources of financing to maintain liquidity.

EXTERNAL SOURCES OF LIQUIDITY. We intend to pursue all potential financing options in 2010 as we look to secure additional funds to both stabilize and grow our business operations and begin extraction. Our management will review any financing options at their disposal and will judge each potential source of funds on its individual merits. We cannot assure you that we will be able to secure additional funds from debt or equity financing, as and when we need to or if we can, that the terms of such financing will be favorable to us or our existing shareholders.

INFLATION. Our management believes that inflation has not had a material effect on our results of operations, and does not expect that it will in fiscal year 2010.

OFF-BALANCE SHEET ARRANGEMENTS. We do not have any off-balance sheet arrangements.

RESULTS OF OPERATIONS.

Comparison of the three months ended September 30, 2010, to the three months ended September 30, 2009:

Operating Expense

The Company recorded an operating loss of $(52,885) for the three months ended September 30, 2010 compared to an operating loss of $(42,640) for the three months ended September 30, 2009. Legal and professional fees were $(10,684) for the three months ended September 30, 2010, as compared to $(0) in the same period of 2009. Depreciation and amortization were $271 for the three months ended September 30, 2010. Expenses were added for the three months ended September 30, 2010 for advertising and promotion totaling $(0), for fees and dues totaling $1,062, and a management fee totaling $30,355. Also, the travel and meals expense decreased from $9,833 in the three months ended September 30, 2009 to $9,234 for the same period of 2010. The website development expense decreased from $3,458 to $838 for those same respective periods.

Other Income (Expense)

Foreign exchange expense decreased to $(0) for the three months ended September 30, 2010, compared to a foreign exchange loss of $(392) in the same period of 2009.

Net Loss

The net loss for the three months ended September 30, 2010 was $(52,885) as compared to a net loss of $(42,640) for the three months ended September 30, 2009.

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QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not Applicable.

EXHIBITS

(a) Exhibits required to be filed by Item 601 of Regulation S-B:

31.1 Certification of Chief Executive Officer and Chief Financial Officer Under Section 302 of the Sarbanes-Oxley Act of 2002

32.1 Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

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SIGNATURES

In accordance with Section 13 or 15(d) of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

SWEET SPOT GAMES, INC.

November 11, 2010

/s/ GREGORY GALANIS, President

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GREGORY GALANIS,

President and Chief Executive Officer

(Principal Executive Officer and Principal Financial and

Accounting Officer)

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