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0001161697-12-000601.txt : 20120806 0001161697-12-000601.hdr.sgml : 20120806 20120806172439 ACCESSION NUMBER: 0001161697-12-000601 CONFORMED SUBMISSION TYPE: 10-Q/A PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20120630 FILED AS OF DATE: 20120806 DATE AS OF CHANGE: 20120806 FILER: COMPANY DATA: COMPANY CONFORMED NAME: mLight Tech, Inc. CENTRAL INDEX KEY: 0001502557 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 273436055 STATE OF INCORPORATION: FL FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q/A SEC ACT: 1934 Act SEC FILE NUMBER: 333-169805 FILM NUMBER: 121010671 BUSINESS ADDRESS: STREET 1: 9694 ROYAL PALM BLVD CITY: CORAL SPRINGS STATE: FL ZIP: 33065 BUSINESS PHONE: 954-856-5718 MAIL ADDRESS: STREET 1: 9694 ROYAL PALM BLVD CITY: CORAL SPRINGS STATE: FL ZIP: 33065 10-Q/A 1 form_10-q.txt FORM 10-Q/A1 FOR 06-30-2012 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q/A Amendment No. 1 (MARK ONE) [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED JUNE 30, 2012 OR [ ] 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: 333-169805 mLight Tech, Inc. ----------------- (Exact name of registrant as specified in its charter) Florida 27-3436055 ------- ---------- (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) Edward Sanders 9694 Royal Palm Blvd Coral Springs, FL 33065 954-856-5718 ----------------------- (Registrant's telephone number, including area code) Not Applicable -------------- (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 registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] 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 (ss.232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [X] No [ ] Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act. Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X] (Do not check if smaller reporting company) Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act) Yes [X] No [ ] Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date. 10,200,000 shares of common stock are issued and outstanding as of August 2, 2012. EXPLANATORY NOTE The Company is amending the previously filed Form 10-Q for the period ended June 30, 2012 for the purpose of including information previously omitted that is required for the Statement of Operations. Original filing omitted information for the three month periods ending June 30, 2012 and 2011. No other information has been changed from the original filing. TABLE OF CONTENTS Page No. ---- PART I - FINANCIAL INFORMATION Item 1. Financial Statements Balance Sheets .................................................... 4 Statements of Operations .......................................... 5 Statements of Stockholders' Equity ................................ 6 Statements of Cash Flows .......................................... 7 Notes to Financial Statements (unaudited) ......................... 8 Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations ............................................. 11 Item 3. Quantitative and Qualitative Disclosures About Market Risk ........ 11 Item 4. Controls and Procedures ........................................... 12 PART II - OTHER INFORMATION Item 1. Legal Proceedings ................................................. 14 Item 1A. Risk Factors ...................................................... 14 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds ....... 14 Item 3. Defaults Upon Senior Securities ................................... 14 Item 4. Mine Safety Disclosures ........................................... 14 Item 5. Other Information ................................................. 14 Item 6. Exhibits .......................................................... 14 2 CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION Certain statements in this report contain or may contain forward-looking statements. These statements, identified by words such as "plan", "anticipate", "believe", "estimate", "should", "expect" and similar expressions include our expectations and objectives regarding our future financial position, operating results and business strategy. These statements are subject to known and unknown risks, uncertainties and other factors which may cause actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward - looking statements. These forward-looking statements were based on various factors and were derived utilizing numerous assumptions and other factors that could cause our actual results to differ materially from those in the forward-looking statements. These factors include, but are not limited to, our ability to secure suitable financing to continue with our existing business or change our business and conclude a merger, acquisition or combination with a business prospect, economic, political and market conditions and fluctuations, government and industry regulation, interest rate risk, U.S. and global competition, and other factors. Most of these factors are difficult to predict accurately and are generally beyond our control. You should consider the areas of risk described in connection with any forward-looking statements that may be made herein. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this report. Readers should carefully review this report in its entirety, including but not limited to our financial statements and the notes thereto and the risks described in our Annual Report on Form 10-K for the fiscal year ended September 30, 2011. We advise you to carefully review the reports and documents we file from time to time with the Securities and Exchange Commission (the "SEC"), particularly our quarterly reports on Form 10-Q and our current reports on Form 8-K. Except for our ongoing obligations to disclose material information under the Federal securities laws, we undertake no obligation to release publicly any revisions to any forward-looking statements, to report events or to report the occurrence of unanticipated events. OTHER PERTINENT INFORMATION When used in this report, the terms, "we," the "Company," "our," and "us" refers to mLight Tech, Inc. a Florida corporation. 3 mLight Tech, Inc. (A Development Stage Company) Balance Sheets ASSETS ------ June 30, September 30, 2012 2011 (unaudited) (audited) --------- ------------- CURRENT ASSETS Cash and cash equivalents ........................ $ 2,423 $ 10,606 --------- --------- Total current assets ........................... $ 2,423 $ 10,606 --------- --------- --------- --------- TOTAL ASSETS ..................................... $ 2,423 $ 10,606 ========= ========= LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY) ------------------------------------------------- CURRENT LIABILITIES Accounts payable & Accrued liabilities ........... $ 0 $ 2,400 --------- --------- Total liabilities .............................. 0 2,400 ========= ========= STOCKHOLDERS' EQUITY Capital Stock Authorized: 300,000,000 common shares, $0.0001 par value Issued and outstanding shares: 10,200,000 ...................................... $ 1,020 $ 1,020 Additional paid-in capital ....................... 19,980 19,980 Deficit accumulated during the development stage . (18,577) (12,794) --------- --------- Total Stockholders' Equity ..................... 2,423 8,206 --------- --------- TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY ....... $ 2,423 $ 10,606 ========= ========= The accompanying notes are an integral part of these financial statements. 4 mLight Tech, Inc. (A Development Stage Company) Statements of Operations For the three and nine month periods ending June 30, 2012 and 2011 and the period September 3, 2010 (inception) to June 30, 2012 (unaudited)

mLight Tech, Inc. (A Development Stage Company) Statements of Stockholders' Equity For the period September 3, 2010 (inception) to June 30, 2012

mLight Tech, Inc. (A Development Stage Company) Statements of Cash Flows For the nine month period ended June 30, 2012 and 2011 and the period September 3, 2010 (inception) to June 30, 2012 (unaudited)

mLight Tech, Inc. (A Development Stage Company) NOTES TO FINANCIAL STATEMENTS (June 30, 2012) (unaudited) NOTE 1. GENERAL ORGANIZATION AND BUSINESS mLight Tech, Inc. is a development stage company, incorporated in the State of Florida on September 3, 2010, to provide software solutions that simplify the management of networked personal computers. mLight plans to develop products to automate network inventory and reporting, diagramming and documentation, problem identification and resolution, and compliance. The Company's products are planned help design, discover, document and manage distributed personal computer networks. Through a combination of integrated functionality and powerful data management capability, mLight plans to create products to allow organizations to better manage their PC networks, thereby reducing their total cost of ownership. mLight products will be specifically targeted at small to medium size networks in medium to large companies. mLight Tech, Inc. is in the early stage of developing its business plan. The Company does not have any products, customers and has not generated any revenues. The Company must complete the business plan, develop the product and attract customers before it can start generating revenues. Through June 30, 2012 the Company was in the development stage and has not carried on any significant operations and has generated minimal revenues. The Company has incurred losses since inception aggregating $18,577. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. These matters, among others, raise substantial doubt about the ability of the Company to continue as a going concern. These financial statements do not include any adjustments to the amounts and classification of assets and liabilities that may be necessary should the Company be unable to continue as a going concern. NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES Accounting Basis ---------------- The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities", which was previously Statement of Financial Accounting Standards ("SFAS") No. 7. The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such statements are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the year ended September 30, 2011 and notes thereto and other pertinent information contained in our Form S-1/A the Company has filed with the Securities and Exchange Commission. The results of operations for the three-month period ending June 30, 2012 are not necessarily indicative of the results for the full fiscal year ending September 30, 2012. 8 Cash and Cash Equivalents ------------------------- For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Earnings (Loss) per Share ------------------------- The 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. 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 during the year. 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 diluted shares outstanding for any periods reported. Dividends --------- The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future. Income Taxes ------------ The Company adopted FASB ASC 740, Income Taxes, at its inception 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 June 30, 2012. Advertising ----------- The Company will expense advertising as incurred. The advertising since inception has been $0.00. 9 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 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 revenue and expenses during the reporting period. Actual results could differ from those estimates. Revenue and Cost Recognition ---------------------------- The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost. Property -------- The company does not own any real estate or other properties. The company's office is located 9694 Royal Palm Blvd, Coral Springs, FL 33065. Our contact number is 954-856-5718. The business office is located at the home of Ed Sanders, the CEO of the company at no charge to the company. Recently Issued Accounting Pronouncements ----------------------------------------- The Company has adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company. NOTE 3. SUBSEQUENT EVENTS We have evaluated events and transactions that occurred subsequent to June 30, 2012 through July 25, 2012 the date the financial statements were available to be issued, for potential recognition or disclosure in the accompanying financial statements. Other than the disclosures above, we did not identify any events or transactions that should be recognized or disclosed in the accompanying financial statements. 10 ITEM 2. MANAGEMENT DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION Overview mLight Tech, Inc. is a development stage company and was incorporated in Florida on September 3, 2010, to offer small and medium sized businesses products and services that reduce invoicing expenses, speed receipt of monies, and allow authorization and recovery of paper drafts. It has no operations and in accordance with SFAS #7 is considered to be in the development stage. Results of Operations --------------------- The following discussion should be read in conjunction with the condensed financial statements and segment data and in conjunction with the Company's S-1 and amended S-1/A's. Results or interim periods may not be indicative of results for the full year. In the second and third quarter of fiscal year 2012, the Company finished up the business and financial plan. In addition, the Company has started designing a software prototype for demo purposes. During the first two quarters of the fiscal year 2011, the Company was focused on preparing the documentation required to be filed with the Securities and Exchange Commission (SEC) and with the Financial Industry Regulatory Authority (FINRA). On June 8, 2010 the Company filed a Registration Form S-1 and also filed S-1/A Amendments on July 15, 2010, August 5, 2010 and September 1, 2010 with the SEC. Results of Operations The Company did not generate any revenue during the three months ended June 30, 2012. Total expenses for the three (3) months ending June 30, 2012 were $2,502 resulting in an operating loss for the period of $2,502. Basic net loss per share amounting to $.0001 for the three (3) months ending June 30, 2012. General and Administrative expenses consisted primarily of SEC reporting and filing fees for the three (3) months ending June 30, 2012 and were $2,502. Total expenses for the nine (9) months ended June 30, 2012 were $5,783 resulting in an operating loss for the period of $5,783 as compared to total expenses of $5,528 for the nine (9) months ended June 30, 2011. The increase in expenses was due to increased general and administration expenses. Liquidity and Capital Resources ------------------------------- At June 30, 2012 we had working capital of $2,423 consisting of cash on hand of $2,423 as compared to working capital of $12,472 at June 30, 2011 and cash of $13,072. Net cash used in operating activities for the nine months ended June 30, 2012 was $5,783 as compared to $5,528 for the nine months ended June 30, 2011. ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK. Not applicable to a smaller reporting company. 11 ITEM 4. CONTROLS AND PROCEDURES Management's Report On Internal Control Over Financial Reporting ---------------------------------------------------------------- Our management is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Securities Exchange Act of 1934 as a process designed by, or under the supervision of, the company's principal executive and principal financial officers and effected by the company's board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America and includes those policies and procedures that: - Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the company; - Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with accounting principles generally accepted in the United States of America and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and - Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company's assets that could have a material effect on the financial statements. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Because of the inherent limitations of internal control, there is a risk that material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting. However, these inherent limitations are known features of the financial reporting process. Therefore, it is possible to design into the process safeguards to reduce, though not eliminate, this risk. As of June 30, 2012 management assessed the effectiveness of our internal control over financial reporting based on the criteria for effective internal control over financial reporting established in Internal Control--Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO") and SEC guidance on conducting such assessments. Based on that evaluation, they concluded that, during the period covered by this report, such internal controls and procedures were not effective to detect the inappropriate application of US GAAP rules as more fully described below. This was due to deficiencies that existed in the design or operation of our internal controls over financial reporting that adversely affected our internal controls and that may be considered to be material weaknesses. 12 The matters involving internal controls and procedures that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties consistent with control objectives; and (3) ineffective controls over period end financial disclosure and reporting processes. The aforementioned material weaknesses were identified by our Chief Executive Officer in connection with the review of our financial statements as of June 30, 2012. Management believes that the material weaknesses set forth in items (2) and (3) above did not have an effect on our financial results. However, management believes that the lack of a functioning audit committee and the lack of a majority of outside directors on our board of directors results in ineffective oversight in the establishment and monitoring of required internal controls and procedures, which could result in a material misstatement in our financial statements in future periods. Management's Remediation Initiatives ------------------------------------ In an effort to remediate the identified material weaknesses and other deficiencies and enhance our internal controls, we have initiated, or plan to initiate, the following series of measures: We will create a position to segregate duties consistent with control objectives and will increase our personnel resources and technical accounting expertise within the accounting function when funds are available to us. And, we plan to appoint one or more outside directors to our board of directors who shall be appointed to an audit committee resulting in a fully functioning audit committee who will undertake the oversight in the establishment and monitoring of required internal controls and procedures such as reviewing and approving estimates and assumptions made by management when funds are available to us. Management believes that the appointment of one or more outside directors, who shall be appointed to a fully functioning audit committee, will remedy the lack of a functioning audit committee and a lack of a majority of outside directors on our Board. We anticipate that these initiatives will be at least partially, if not fully, implemented by December 31, 2012. Additionally, we plan to test our updated controls and remediate our deficiencies by December 31, 2012. Changes in internal controls over financial reporting ----------------------------------------------------- There was no change in our internal controls over financial reporting that occurred during the period covered by this report, which has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting. 13 PART II - OTHER INFORMATION ITEM 1. LEGAL PROCEEDINGS. None. ITEM 1A. RISK FACTORS. Not applicable to a smaller reporting company. ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS. None. ITEM 3. DEFAULTS UPON SENIOR SECURITIES. None. ITEM 4. MINE SAFETY DISCLOSURES Not applicable. ITEM 5. OTHER INFORMATION. None. ITEM 6. EXHIBITS. 31.1 Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer 31.2 Rule 13(a)-14(a)/15(d)-14(a) Certification of principal financial and accounting officer 32.1 Section 1350 Certification of principal executive officer and principal financial and accounting officer 101* XBRL data files of Financial Statements and Notes contained in this Quarterly Report on Form 10-Q/A. * In accordance with Regulation S-T, the Interactive Data Files in Exhibit 101 to the Quarterly Report on Form 10-Q/A shall be deemed "furnished" and not "filed." 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. mLight Tech, Inc. BY: /s/ Ed Sanders -------------- Ed Sanders President, Secretary, Treasurer, Principal Executive Officer, Principal Financial and Accounting Officer and Sole Director Dated: August 6, 2012 14 EX-31 2 ex_31-1.txt RULE 13(A)-14(A)/15(D)-14(A) CERTIFICATION EXHIBIT 31.1 RULE 13A-14(A)/15D-14(A) CERTIFICATION I, Ed Sanders, certify that: 1. I have reviewed this quarterly report on Form 10-Q/A for the period ended June 30, 2012 of mLight Tech, 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; 4. 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 15-d-15(f)) for the registrant and have: a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the 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; b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; c. Evaluated the effectiveness of the 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 d. 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. August 6, 2012 /s/ Ed Sanders -------------- Ed Sanders, President, Principal Executive Officer EX-31 3 ex_31-2.txt RULE 13(A)-14(A)/15(D)-14(A) CERTIFICATION EXHIBIT 31.2 RULE 13A-14(A)/15D-14(A) CERTIFICATION I, Ed Sanders, certify that: 1. I have reviewed this quarterly report on Form 10-Q/A for the period ended June 30, 2012 of mLight Tech, 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; 4. 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 15-d-15(f)) for the registrant and have: a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the 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; b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; c. Evaluated the effectiveness of the 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 d. 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. August 6, 2012 /s/ Ed Sanders -------------- Ed Sanders, President, Principal Financial and Accounting Officer EX-32 4 ex_32-1.txt SECTION 1350 CERTIFICATION EXHIBIT 32.1 SECTION 1350 CERTIFICATION In connection with the quarterly report of mLight Tech, Inc. (the "Company") on Form 10-Q/A for the period ended June 30, 2012 as filed with the Securities and Exchange Commission (the "Report"), I, Ed Sanders, President of the Company, certify, pursuant to 18 U.S.C. SS. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that: 1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and 2. The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. August 6, 2012 /s/ Ed Sanders -------------- Ed Sanders, President, Principal Executive Officer, Principal Financial and Accounting officer A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request. EX-101.INS 5 cik1502557-20120331.xml XBRL INSTANCE FILE  <div> <div> Accounting Basis ----------------   The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities", which was previously Statement of Financial Accounting Standards ("SFAS") No. 7.   The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such statements are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the year ended September 30, 2011 and notes thereto and other pertinent information contained in our Form S-1/A the Company has filed with the Securities and Exchange Commission.   The results of operations for the three-month period ending June 30, 2012 are not necessarily indicative of the results for the full fiscal year ending September 30, 2012. </div> </div>  <div> <div> Dividends ---------   The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future </div> </div> 0.01 0.00075  <div> <div>   Revenue and Cost Recognition ----------------------------   The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost. </div> </div> 9749451 10200000 9974775 10200000 10200000 The Company is amending the previously filed Form 10-Q for the period ended June 30, 2012 for the purpose of including information previously omitted that is required for the Statement of Operations. Original filing omitted information for the three month periods ending June 30, 2012 and 2011. No other information has been changed from the original filing. true --09-30 Q3 2012 2012-06-30 10-Q 0001502557 10200000 Smaller Reporting Company mLight Tech, Inc.

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<div> <div> Income Taxes ------------   The Company adopted FASB ASC 740, Income Taxes, at its inception 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 June 30, 2012. </div> </div>

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<div> <div> Property --------   The company does not own any real estate or other properties. The company's office is located 9694 Royal Palm Blvd, Coral Springs, FL 33065. Our contact number is 954-856-5718. The business office is located at the home of Ed Sanders, the CEO of the company at no charge to the company. </div> </div>

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<div> <div> NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES   Accounting Basis ----------------   The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities", which was previously Statement of Financial Accounting Standards ("SFAS") No. 7.   The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such statements are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the year ended September 30, 2011 and notes thereto and other pertinent information contained in our Form S-1/A the Company has filed with the Securities and Exchange Commission.   The results of operations for the three-month period ending June 30, 2012 are not necessarily indicative of the results for the full fiscal year ending September 30, 2012.   Cash and Cash Equivalents -------------------------   For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less.   Earnings (Loss) per Share -------------------------   The 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. 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 during the year. 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 diluted shares outstanding for any periods reported.   Dividends ---------   The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future.   Income Taxes ------------   The Company adopted FASB ASC 740, Income Taxes, at its inception 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 June 30, 2012.   Advertising -----------   The Company will expense advertising as incurred. The advertising since inception has been $0.00.   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 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.   Revenue and Cost Recognition ----------------------------   The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost.   Property --------   The company does not own any real estate or other properties. The company's office is located 9694 Royal Palm Blvd, Coral Springs, FL 33065. Our contact number is 954-856-5718. The business office is located at the home of Ed Sanders, the CEO of the company at no charge to the company.   Recently Issued Accounting Pronouncements -----------------------------------------   The Company has adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company. </div> </div>

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SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES
9 Months Ended

Jun. 30, 2012

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

Accounting Basis

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

The Company is currently a development stage enterprise reporting under the

provisions of Accounting Standards Codification ("ASC") 915 "Development Stage

Entities", which was previously Statement of Financial Accounting Standards

("SFAS") No. 7.

The accompanying unaudited financial statements have been prepared in accordance

with generally accepted accounting principles in the United States of America

for interim financial information and with the instructions to Form 10-Q and

Regulation S-X. Accordingly, the financial statements do not include all of the

information and footnotes required by generally accepted accounting principles

for complete financial statements. In the opinion of management, all adjustments

considered necessary for a fair presentation have been included and such

statements are of a normal recurring nature. These financial statements should

be read in conjunction with the financial statements for the year ended

September 30, 2011 and notes thereto and other pertinent information contained

in our Form S-1/A the Company has filed with the Securities and Exchange

Commission.

The results of operations for the three-month period ending June 30, 2012 are

not necessarily indicative of the results for the full fiscal year ending

September 30, 2012.

Cash and Cash Equivalents

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

For the purpose of the financial statements cash equivalents include all highly

liquid investments with maturity of three months or less.

Earnings (Loss) per Share

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

The 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. 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 during

the year. 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 diluted shares outstanding for

any periods reported.

Dividends

---------

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

dividends have been paid during the periods shown, and none are contemplated in

the near future.

Income Taxes

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

The Company adopted FASB ASC 740, Income Taxes, at its inception 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 June 30, 2012.

Advertising

-----------

The Company will expense advertising as incurred. The advertising since

inception has been $0.00.

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 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 revenue and expenses during

the reporting period. Actual results could differ from those estimates.

Revenue and Cost Recognition

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

The Company has no current source of revenue; therefore the Company has not yet

adopted any policy regarding the recognition of revenue or cost.

Property

--------

The company does not own any real estate or other properties. The company's

office is located 9694 Royal Palm Blvd, Coral Springs, FL 33065. Our contact

number is 954-856-5718. The business office is located at the home of Ed

Sanders, the CEO of the company at no charge to the company.

Recently Issued Accounting Pronouncements

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

The Company has adopted all recently issued accounting pronouncements. The

adoption of the accounting pronouncements, including those not yet effective, is

not anticipated to have a material effect on the financial position or results

of operations of the Company.

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES	9 Months Ended
Jun. 30, 2012
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES Accounting Basis ---------------- The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities", which was previously Statement of Financial Accounting Standards ("SFAS") No. 7. The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such statements are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the year ended September 30, 2011 and notes thereto and other pertinent information contained in our Form S-1/A the Company has filed with the Securities and Exchange Commission. The results of operations for the three-month period ending June 30, 2012 are not necessarily indicative of the results for the full fiscal year ending September 30, 2012. Cash and Cash Equivalents ------------------------- For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Earnings (Loss) per Share ------------------------- The 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. 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 during the year. 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 diluted shares outstanding for any periods reported. Dividends --------- The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future. Income Taxes ------------ The Company adopted FASB ASC 740, Income Taxes, at its inception 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 June 30, 2012. Advertising ----------- The Company will expense advertising as incurred. The advertising since inception has been $0.00. 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 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 revenue and expenses during the reporting period. Actual results could differ from those estimates. Revenue and Cost Recognition ---------------------------- The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost. Property -------- The company does not own any real estate or other properties. The company's office is located 9694 Royal Palm Blvd, Coral Springs, FL 33065. Our contact number is 954-856-5718. The business office is located at the home of Ed Sanders, the CEO of the company at no charge to the company. Recently Issued Accounting Pronouncements ----------------------------------------- The Company has adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

GENERAL ORGANIZATION AND BUSINESS	9 Months Ended
GENERAL ORGANIZATION AND BUSINESS	Jun. 30, 2012
GENERAL ORGANIZATION AND BUSINESS [Abstract]
GENERAL ORGANIZATION AND BUSINESS	NOTE 1. GENERAL ORGANIZATION AND BUSINESS mLight Tech, Inc. is a development stage company, incorporated in the State of Florida on September 3, 2010, to provide software solutions that simplify the management of networked personal computers. mLight plans to develop products to automate network inventory and reporting, diagramming and documentation, problem identification and resolution, and compliance. The Company's products are planned help design, discover, document and manage distributed personal computer networks. Through a combination of integrated functionality and powerful data management capability, mLight plans to create products to allow organizations to better manage their PC networks, thereby reducing their total cost of ownership. mLight products will be specifically targeted at small to medium size networks in medium to large companies. mLight Tech, Inc. is in the early stage of developing its business plan. The Company does not have any products, customers and has not generated any revenues. The Company must complete the business plan, develop the product and attract customers before it can start generating revenues. Through June 30, 2012 the Company was in the development stage and has not carried on any significant operations and has generated minimal revenues. The Company has incurred losses since inception aggregating $18,577. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. These matters, among others, raise substantial doubt about the ability of the Company to continue as a going concern. These financial statements do not include any adjustments to the amounts and classification of assets and liabilities that may be necessary should the Company be unable to continue as a going concern.

XML 16 R2.htm IDEA: XBRL DOCUMENT

Balance Sheets (USD $)	Jun. 30, 2012	Sep. 30, 2011
CURRENT ASSETS
Cash and cash equivalents	$ 2,423	$ 10,606
Total current assets	2,423	10,606
TOTAL ASSETS	2,423	10,606
CURRENT LIABILITIES
Accounts payable and Accrued liabilities	0	2,400
Total liabilities	0	2,400
STOCKHOLDERS' EQUITY
Capital Stock Authorized: 300,000,000 common shares, $0.0001 par value Issued and outstanding shares: 10,200,000	1,020	1,020
Additional paid-in capital	19,980	19,980
Deficit accumulated during the development stage	(18,577)	(12,794)
Total Stockholders' Equity	2,423	8,206
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 2,423	$ 10,606

XML 17 R6.htm IDEA: XBRL DOCUMENT

Statements of Stockholders' Equity (Deficiency) (Parenthetical) (USD $)	1 Months Ended	12 Months Ended
	Sep. 30, 2010	Sep. 30, 2011
Statements of Stockholders' Equity [Abstract]
Price per share	$ 0.00075	$ 0.01
Capital Stock, par value per share	$ 0.0001	$ 0.0001
Stock issued, shares		1,200,000

- Definition

Number of new stock issued during the period.

+ References+ Details

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Statements of Cash Flow (USD $)	9 Months Ended		22 Months Ended
Statements of Cash Flow (USD $)	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012
OPERATING ACTIVITIES
Net Loss	$ (5,783)	$ (5,528)	$ (18,577)
Changes in Operating Assets and Liabilities:
Increase (decrease) in accounts payable and accrued liabilities	(2,400)	(2,300)
Net cash used in operating activities	(8,183)	(7,828)	(18,577)
FINANCING ACTIVITIES
Capital stock issued for cash		12,000	21,000
Net cash provided by financing activities		12,000	21,000
INCREASE IN CASH AND CASH EQUIVALENTS	(8,183)	4,172	2,423
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	10,606	8,900
CASH AND CASH EQUIVALENTS AT END OF PERIOD	2,423	13,072	2,423
Cash paid for:
Interest expense
Income taxes

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Balance Sheets (Parenthetical) (USD $)	Jun. 30, 2012	Sep. 30, 2011
Balance Sheets [Abstract]
Capital Stock, shares authorized	300,000,000	300,000,000
Capital Stock, par value per share	$ 0.0001	$ 0.0001
Capital Stock, shares issued	10,200,000	10,200,000
Capital Stock, shares outstanding	10,200,000	10,200,000

- Definition

Total number of shares of common stock held by shareholders. May be all or portion of the number of common shares authorized. These shares represent the ownership interest of the common shareholders. Shares outstanding equals shares issued minus shares held in treasury and other adjustments, if any.

+ References+ Details

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Document and Entity Information	9 Months Ended
Document and Entity Information	Jun. 30, 2012	Aug. 02, 2012
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	true
Amendment Description	The Company is amending the previously filed Form 10-Q for the period ended June 30, 2012 for the purpose of including information previously omitted that is required for the Statement of Operations. Original filing omitted information for the three month periods ending June 30, 2012 and 2011. No other information has been changed from the original filing.
Document Period End Date	Jun. 30, 2012
Entity Registrant Name	mLight Tech, Inc.
Entity Central Index Key	0001502557
Current Fiscal Year End Date	--09-30
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		10,200,000

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Statements of Operations (USD $)	3 Months Ended		9 Months Ended		22 Months Ended
Statements of Operations (USD $)	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012
Statements of Operations [Abstract]
REVENUES
EXPENSES
General and Administrative	1,902	3,061	4,583	3,362	9,911
Professional Fees	600	966	1,200	2,166	8,666
Total Expenses	2,502	4,027	5,783	5,528	18,577
Loss Before Income Taxes	(2,502)	(4,027)	(5,783)	(5,528)	(18,577)
Provision for Income Taxes
Net Loss	$ (2,502)	$ (4,027)	$ (5,783)	$ (5,528)	$ (18,577)
PER SHARE DATA:
Basic and diluted loss per common share
Basic and diluted weighted average common shares outstanding	10,200,000	10,200,000	10,200,000	9,749,451	9,974,775

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GENERAL ORGNIZATION AND BUSINESS (Details) (USD $)	1 Months Ended	3 Months Ended				9 Months Ended		12 Months Ended	22 Months Ended
GENERAL ORGNIZATION AND BUSINESS (Details) (USD $)	Sep. 30, 2010	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2011	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Sep. 30, 2011	Jun. 30, 2012
GENERAL ORGANIZATION AND BUSINESS [Abstract]
Net (loss)	$ (3,000)	$ (2,502)	$ (1,585)	$ (1,696)	$ (4,027)	$ (5,783)	$ (5,528)	$ (9,794)	$ (18,577)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (Policy)	9 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES (Policy)	Jun. 30, 2012
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES [Abstract]
Accounting Basis	Accounting Basis ---------------- The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "Development Stage Entities", which was previously Statement of Financial Accounting Standards ("SFAS") No. 7. The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such statements are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the year ended September 30, 2011 and notes thereto and other pertinent information contained in our Form S-1/A the Company has filed with the Securities and Exchange Commission. The results of operations for the three-month period ending June 30, 2012 are not necessarily indicative of the results for the full fiscal year ending September 30, 2012.
Cash and Cash Equivalents	Cash and Cash Equivalents ------------------------- For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less.
Earnings (Loss) Per Share	Earnings (Loss) per Share ------------------------- The 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. 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 during the year. 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 diluted shares outstanding for any periods reported.
Dividends	Dividends --------- The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the periods shown, and none are contemplated in the near future
Income Taxes	Income Taxes ------------ The Company adopted FASB ASC 740, Income Taxes, at its inception 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 June 30, 2012.
Use of Estimates	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 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 revenue and expenses during the reporting period. Actual results could differ from those estimates.
Advertising	Advertising ----------- The Company will expense advertising as incurred. The advertising since inception has been $0.00.
Revenue and Cost Recognition	Revenue and Cost Recognition ---------------------------- The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost.
Property	Property -------- The company does not own any real estate or other properties. The company's office is located 9694 Royal Palm Blvd, Coral Springs, FL 33065. Our contact number is 954-856-5718. The business office is located at the home of Ed Sanders, the CEO of the company at no charge to the company.

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SUMMARY OF SIGNIFICANT ACCOUNTNG PRACTICES (Details) (USD $)	9 Months Ended
	Jun. 30, 2012
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES [Abstract]
Advertising Expense	$ 0

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Statements of Stockholders' Equity (Deficiency) (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Deficit Accumulated During Development Stage [Member]
Balance at Aug. 31, 2010
Stock issued	$ 9,000	$ 900	$ 8,100
Stock issued, shares		9,000,000
Net (loss)	(3,000)			(3,000)
Balance at Sep. 30, 2010	6,000	900	8,100	(3,000)
Balance, shares at Sep. 30, 2010		9,000,000
Stock issued	12,000	120	11,880
Stock issued, shares	1,200,000	1,200,000
Net (loss)	(9,794)			(9,794)
Balance at Sep. 30, 2011	8,206	1,020	19,980	(12,794)
Balance, shares at Sep. 30, 2011		10,200,000
Net (loss)	(1,696)			(1,696)
Balance at Dec. 31, 2011	6,510	1,020	19,980	(14,490)
Balance, shares at Dec. 31, 2011		10,200,000
Net (loss)	(1,585)			(1,585)
Balance at Mar. 31, 2012	4,925	1,020	19,980	(16,075)
Balance, shares at Mar. 31, 2012		10,200,000
Net (loss)	(2,502)			(2,502)
Balance at Jun. 30, 2012	$ 2,423	$ 1,020	$ 19,980	$ (18,577)
Balance, shares at Jun. 30, 2012		10,200,000

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References+ Details

- Definition

Number of new stock issued during the period.

+ References+ Details

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References+ Details

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SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2012
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	NOTE 3. SUBSEQUENT EVENTS We have evaluated events and transactions that occurred subsequent to June 30, 2012 through July 25, 2012 the date the financial statements were available to be issued, for potential recognition or disclosure in the accompanying financial statements. Other than the disclosures above, we did not identify any events or transactions that should be recognized or disclosed in the accompanying financial statements.