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0001161697-12-000346.txt : 20120509 0001161697-12-000346.hdr.sgml : 20120509 20120509143615 ACCESSION NUMBER: 0001161697-12-000346 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20120331 FILED AS OF DATE: 20120509 DATE AS OF CHANGE: 20120509 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Blue Sun Media, Inc. CENTRAL INDEX KEY: 0001510976 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 273967812 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-171891 FILM NUMBER: 12825129 BUSINESS ADDRESS: STREET 1: 349 W. PINE STREET STREET 2: SUITE 4D CITY: CENTRAL POINT STATE: OR ZIP: 97502 BUSINESS PHONE: 541-499-1637 MAIL ADDRESS: STREET 1: 349 W. PINE STREET STREET 2: SUITE 4D CITY: CENTRAL POINT STATE: OR ZIP: 97502 10-Q 1 form_10-q.txt FORM 10-Q FOR 03-31-2012 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-Q (MARK ONE) [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED MARCH 31, 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: 333-171891 Blue Sun Media, Inc. -------------------- (Exact name of registrant as specified in its charter) Nevada 27-3436055 ------ ---------- (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) Elise Travertini 349 W. Pine Street, Suite 4D, Central Point, OR 97502 541-499-1637 ----------------------------------------------------- (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 March 31, 2012. TABLE OF CONTENTS Page No. ---- PART I - FINANCIAL INFORMATION Item 1. Financial Statements Balance Sheets at March 31, 2012 (unaudited) and December 31, 2011 4 Statements of Operations .......................................... 5 Statements of Cash Flows .......................................... 6 Notes to Financial Statements (unaudited) ......................... 7 Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations ............................................. 13 Item 3. Quantitative and Qualitative Disclosures About Market Risk ........ 13 Item 4. Controls and Procedures ........................................... 14 PART II - OTHER INFORMATION Item 1. Legal Proceedings ................................................. 16 Item 1A. Risk Factors ...................................................... 16 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds ....... 16 Item 3. Defaults Upon Senior Securities ................................... 16 Item 4. Mine Safety Disclosures ........................................... 16 Item 5. Other Information ................................................. 16 Item 6. Exhibits .......................................................... 16 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 December 31, 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 Blue Sun Media, Inc., a Nevada corporation. 3 BLUE SUN MEDIA, INC. (A Development Stage Enterprise) BALANCE SHEETS -------------------------------------------------------------------------------- ASSETS ------ MARCH 31, 2012 DECEMBER 31, Unaudited 2011 ----------- ----------- CURRENT ASSETS Cash and cash equivalents ........................ $ 5,554 $ 9,812 ----------- ----------- Total current assets ........................... 5,554 9,812 ----------- ----------- ----------- ----------- TOTAL ASSETS ..................................... $ 5,554 $ 9,812 =========== =========== LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY) ------------------------------------------------- CURRENT LIABILITIES Accounts payable & Accrued liabilities ........... $ 0 $ 3,852 ----------- ----------- Total liabilities .............................. 0 3,852 =========== =========== STOCKHOLDERS' EQUITY (DEFICIENCY) Capital Stock (Note 4) Authorized: 20,000,000 preferred shares, $0.0001 par value, 500,000,000 common shares, $0.0001 par value. Issued and outstanding shares: 0 preferred shares ........................... $ -- $ -- 10,200,000 common shares ..................... 1,020 1,020 Additional paid-in capital ....................... 19,980 19,980 Deficit accumulated during the development stage . (15,446) (15,040) ----------- ----------- Total Stockholders' Equity (Deficiency) ........ 5,554 5,960 ----------- ----------- TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY) ............... $ 5,554 $ 9,812 =========== =========== The accompanying notes should be read in conjunction with the financial statements 4 BLUE SUN MEDIA, INC. (A Development Stage Enterprise) STATEMENTS OF OPERATIONS -------------------------------------------------------------------------------- FOR THE PERIOD FROM INCEPTION THREE MONTHS THREE MONTHS NOVEMBER 15, ENDED ENDED 2010 TO MARCH 31, MARCH 31, MARCH 31, 2012 2011 2012 ------------- ------------- -------------- REVENUES ....................... $ -- $ -- $ -- ------------- ------------- ------------- EXPENSES General & Administrative ..... 116 26 4,647 Professional Fees ............ $ 290 $ 1,465 $ 10,799 ------------- ------------- ------------- 406 1,491 15,446 Loss Before Income Taxes ....... $ (406) $ (1,491) $ (15,446) ------------- ------------- ------------- Provision for Income Taxes ..... -- -- -- ------------- ------------- ------------- Net Loss ....................... $ (406) $ (1,491) $ (15,446) ============= ============= ============= PER SHARE DATA: Basic and diluted loss per common share ............ $ -- $ -- $ -- ============= ============= ============= Basic and diluted weighted average common shares outstanding .......... 10,200,000 9,000,000 9,795,000 ============= ============= ============= The accompanying notes should be read in conjunction with the financial statements 5 BLUE SUN MEDIA, INC. (A Development Stage Enterprise) STATEMENTS OF CASH FLOWS ------------------------------------------------------------------------------------------------

BLUE SUN MEDIA, INC. (A Development Stage Enterprise) NOTES TO INTERIM FINANCIAL STATEMENTS MARCH 31, 2012 NOTE 1. GENERAL ORGANIZATION AND BUSINESS Blue Sun Media, Inc.,(the "Company") is a development stage company, incorporated in the State of Nevada on November 15, 2010. The Company offers software solutions to help simplify the management and control of the under age 17 group that is using the online market and social network available to them over the Internet. The Company's management has chosen December 31st for its fiscal year end. NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES Basis of Presentation --------------------- The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles (US GAAP) for interim financial information and in accordance with professional standards promulgated by the Public Company Accounting Oversight Board (PCAOB). They reflect all adjustments which are, in the opinion of management, necessary for a fair presentation of the financial position and operating results for the three months ended March 31, 2012, respectively along with the period November 15, 2010 (date of inception) to March 31, 2012. Accounting Basis ---------------- The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915, Development Stage Entity. These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America. Cash and Cash Equivalents ------------------------- Cash and cash equivalents are reported in the balance sheet at cost, which approximates fair value. For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Fair Value of Financial Instruments ----------------------------------- The fair value of cash and cash equivalents and accounts payable approximates the carrying amount of these financial instruments due to their short maturity. 7 BLUE SUN MEDIA, INC. (A Development Stage Enterprise) NOTES TO INTERIM FINANCIAL STATEMENTS MARCH 31, 2012 Earnings (Loss) per Share ------------------------- The Company adopted ASC 260, Earnings per Share. Basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding for the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding. Dividends --------- The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the period shown Income Taxes ------------ The Company adopted ASC 740, Income Taxes, at its inception. Under ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carryforwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. No deferred tax assets or liabilities were recognized as of March 31, 2012. Advertising ----------- The Company will expense advertising as incurred. The advertising since inception has been zero. 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. 8 BLUE SUN MEDIA, INC. (A Development Stage Enterprise) NOTES TO INTERIM FINANCIAL STATEMENTS MARCH 31, 2012 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. Related Parties --------------- Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships. Property -------- The Company does not own any real estate or other properties. The Company's office is located at 349 W. Pine Street, Suite 4D, Central Point OR 97502. Recently Issued Accounting Pronouncements ----------------------------------------- In June 2009, the Financial Accounting Standards Board ("FASB") issued SFAS No. 168, "The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles - a replacement of FASB Statement No. 162," ("SFAS 168"). SFAS 168 establishes the FASB Accounting Standards Codification ("Codification") as the source of authoritative generally accepted accounting principles ("GAAP") for nongovernmental entities. The Codification does not change GAAP. Instead, it takes the thousands of individual pronouncements that currently comprise GAAP and reorganizes them into approximately ninety accounting topics, and displays all topics using a consistent structure. Contents in each topic are further organized first by subtopic, then section and finally paragraph. The paragraph level is the only level that contains substantive content. Citing particular content in the Codification involves specifying the unique numeric path to the content through the topic, subtopic, section and paragraph structure. FASB suggests that all citations begin with "FASB ASC," where ASC stands for Accounting Standards Codification. Changes to the ASC subsequent to June 30, 2009 are referred to as Accounting Standards Updates ("ASU"). In conjunction with the issuance of SFAS 168, the FASB also issued its first Accounting Standards Update No. 2009-1, "Topic 105 -Generally Accepted Accounting Principles" ("ASU 2009-1") which includes SFAS 168 in its entirety as a transition to the ASC. ASU 2009-1 is effective for interim and annual periods ending after September 15, 2009 and will not have an impact on the Company's financial position or results of operations but will change the referencing system for accounting standards. 9 BLUE SUN MEDIA, INC. (A Development Stage Enterprise) NOTES TO INTERIM FINANCIAL STATEMENTS MARCH 31, 2012 In February 2010, the FASB issued ASU 2010-09 "Subsequent Events - Amendments to Certain Recognition and Disclosure Requirements" ("ASU 2010-09"), which amends FASB ASC Topic 855, Subsequent Events, so that SEC filers no longer are required to disclose the date through which subsequent events have been evaluated in originally issued and revised financial statements. ASU No. 2010-09 was effective immediately and the Company adopted these new requirements in the first quarter of 2010. The adoption did not have a material impact on the disclosures of the Company's financial statements. As of March 31, 2012, all citations to the various SFAS' have been eliminated and will be replaced with FASB ASC as suggested by the FASB in future interim and annual financial statements. As of March 31, 2012, the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations. 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. INCOME TAXES The Company provides for income taxes under ASC Topic 740, which requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect currently. ASC Topic 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. In the Company's opinion, it is uncertain whether they will generate sufficient taxable income in the future to fully utilize the net deferred tax asset. The Company utilizes the asset and liability method for financial reporting of income taxes. Deferred tax assets and liabilities are determined based on temporary differences between financial reporting and the tax basis of assets and liabilities, and are measured by applying enacted rates and laws to taxable years in which such differences are expected to be recovered or settled. Any changes in tax rates or laws are recognized in the period when such changes are enacted. As of March 31, 2012, the Company has $6,024 in gross deferred tax assets resulting from net operating loss carry-forwards. A valuation allowance has been recorded to fully offset these deferred tax assets because the Company's management believes future realization of the related income tax benefits is uncertain. Accordingly, the net provision for income taxes is zero for the period November 15, 2010 (inception) to March 31, 2012. As of March 31, 2012, the Company has federal net operating loss carry forwards of approximately $15,446 available to offset future taxable income through 2030. The difference between the tax provision at the statutory federal income tax rate on March 31, 2012 and the tax provision attributable to loss before income taxes is as follows: 10 BLUE SUN MEDIA, INC. (A Development Stage Enterprise) NOTES TO INTERIM FINANCIAL STATEMENTS MARCH 31, 2012 For the period November 15, 2010 (inception) through March 31, 2012 ------------------- Statutory federal income taxes ........ 34.0% State taxes, net of federal benefits .. 5.0% Valuation allowance ................... -39.0% ------------------- Income tax rate ....................... - =================== The Company has filed income tax returns since the date of inception. As of March 31, 2012, the Company had estimated net loss carry forwards of approximately $15,446 which expires through its tax year ending 2031. Utilization of these net operating loss carry forwards may be limited in accordance with IRC Section 382 in the event of certain shifts in ownership. NOTE 4. STOCKHOLDERS' EQUITY Preferred Stock --------------- As of March 31, 2012, the Company 20,000,000 shares of preferred stock authorized, with none issued nor outstanding. Common Stock ------------ On December 7, 2010, the Company issued 9,000,000 of its $0.0001 par value common stock for $9,000 cash. The issuance of the shares was made to the sole officer and director of the Company and an individual who is a sophisticated and accredited investor, therefore, the issuance was exempt from registration of the Securities Act of 1933 by reason of Section 4 (2) of that Act. As of March 31, 2012, there are 500,000,000 Common Shares at $0.0001 par value authorized with 10,200,000 issued and outstanding. NOTE 5. RELATED PARTY TRANSACTIONS As of March 31, 2012, the sole officer and sole director of the Company is involved in other business activities and may, in the future, become involved in other business opportunities that become available. She may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts. NOTE 6. GOING CONCERN As of March 31, 2012, the accompanying financial statements have been presented on the basis that it is a going concern in the development stage, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. 11 BLUE SUN MEDIA, INC. (A Development Stage Enterprise) NOTES TO INTERIM FINANCIAL STATEMENTS MARCH 31, 2012 For the period November 15, 2010 (date of inception) through March 31, 2012 the Company has had a net loss of $15,446 consisting of SEC audit and review fees, California state taxes, and incorporation fees for the Company to initiate its SEC reporting requirements. As of March 31, 2012, the Company has not yet emerged from the development stage. In view of these matters, recoverability of any asset amounts shown in the accompanying audited financial statements is dependent upon the Company's ability to begin operations and to achieve a level of profitability. Since inception, the Company has financed its activities principally from the sale of equity securities. The Company intends on financing its future development activities and its working capital needs largely from loans and the sale of public equity securities with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements. NOTE 7. CONCENTRATION OF RISKS Cash Balances ------------- The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (FDIC). All other deposit accounts at FDIC-insured institutions were insured up to at least $250,000 per depositor . The Company had no deposits in excess of insured amounts as of March 31, 2012. NOTE 8. SUBSEQUENT EVENTS The Company has evaluated events and transactions that occurred subsequent from March 31, 2012 through May 1, 2012, the date the interim financial statements were available to be issued, for potential recognition or disclosure in the accompanying financial statements. Other than the disclosures above, the Company did not identify any events or transactions that should be recognized or disclosed in the accompanying financial statements. 12 ITEM 2. MANAGEMENT DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION Overview Blue Sun Media, Inc.is a development stage company and was incorporated in Nevada on November 15, 2010, Blue Sun intends to develop software and systems to create, solutions to help simplify the management and control of the under age 17 group that is using the online market and social network available to them over the Internet. 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. During the first quarter of the fiscal year 2012, the Company was focused on completing its business and financial plan. In addition, the Company has been working on a product demo. In the first and second quarter 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 January 27, 2011 the Company filed a Registration Form S-1 and also filed S-1/A Amendments on March 3, 2011 and March 29, 2012. The registration statement was declared effective on May 2, 2011. Results of Operations The Company did not generate any revenue during the three months ended March 31, 2012. Total expenses the three (3) months ending March 31, 2012 were $406 resulting in an operating loss for the period of $406. Basic net loss per share amounting to $.0001 for the three (3) months ending March 31, 2012. General and Administrative expenses fees for the three (3) months ending March 31, 2012 were $116. Professional fees were $290 for accounting and legal services. Total expenses for the three (3) months ended March 31, 2011 were $1,491 resulting in an operating loss for the period of $1,491 as compared to total expenses of $406 for the period ended March 31, 2012. The decrease in expenses was due primarily to an decrease general and administrative expenses in the quarter ended March 31, 2012. Liquidity and Capital Resources ------------------------------- At March 31, 2012 we had working capital of $5,554 consisting of cash on hand of $5,554 and $0 in current liabilities as compared to working capital of $2,666 at March 31, 2011 and cash of $3,631. Net cash used in operating activities for the three months ended March 31, 2012 was $4,258 as compared to $5,369 for the three months ended March 31, 2011. ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK. Not applicable to a smaller reporting company. 13 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 March 31, 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. 14 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 March 31, 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 June 30, 2013. 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. 15 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. * In accordance with Regulation S-T, the Interactive Data Files in Exhibit 101 to the Quarterly Report on Form 10-Q 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. Blue Sun Media, Inc. BY: /s/ Elise Travertini -------------------- Elise Travertini President, Secretary, Treasurer, Principal Executive Officer, Principal Financial and Accounting Officer and Sole Director Dated: May 9, 2012 16 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, Elise Travertini, certify that: 1. I have reviewed this quarterly report on Form 10-Q for the period ended March 31, 2012 of Blue Sun Media, 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. May 9, 2012 /s/ Elise Travertini -------------------- Elise Travertini, 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, Elise Travertini, certify that: 1. I have reviewed this quarterly report on Form 10-Q for the period ended March 31, 2012 of Blue Sun Media, 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. May 9, 2012 /s/ Elise Travertini -------------------- Elise Travertini, 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 Blue Sun Media, Inc. (the "Company") on Form 10-Q for the period ended March 31, 2012 as filed with the Securities and Exchange Commission (the "Report"), I, Elise Travertini, 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. May 9, 2012 /s/ Elise Travertini -------------------- Elise Travertini, 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 cik1510976-20120331.xml XBRL INSTANCE FILE  <div> <div> NOTE 6. GOING CONCERN   As of March 31, 2012, the accompanying financial statements have been presented on the basis that it is a going concern in the development stage, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.   For the period November 15, 2010 (date of inception) through March 31, 2012 the Company has had a net loss of $15,446 consisting of SEC audit and review fees, California state taxes, and incorporation fees for the Company to initiate its SEC reporting requirements.   As of March 31, 2012, the Company has not yet emerged from the development stage. In view of these matters, recoverability of any asset amounts shown in the accompanying audited financial statements is dependent upon the Company's ability to begin operations and to achieve a level of profitability. Since inception, the Company has financed its activities principally from the sale of equity securities. The Company intends on financing its future development activities and its working capital needs largely from loans and the sale of public equity securities with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements. </div> </div> 10200000 9000000 9795000 false --12-31 Q1 2012 2012-03-31 10-Q 0001510976 10200000 Smaller Reporting Company Blue Sun Media, Inc.

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<div> <div> NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES   Basis of Presentation ---------------------   The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles (US GAAP) for interim financial information and in accordance with professional standards promulgated by the Public Company Accounting Oversight Board (PCAOB). They reflect all adjustments which are, in the opinion of management, necessary for a fair presentation of the financial position and operating results for the three months ended March 31, 2012, respectively along with the period November 15, 2010 (date of inception) to March 31, 2012.   Accounting Basis ----------------   The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915, Development Stage Entity. These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.   Cash and Cash Equivalents -------------------------   Cash and cash equivalents are reported in the balance sheet at cost, which approximates fair value. For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less.   Fair Value of Financial Instruments -----------------------------------   The fair value of cash and cash equivalents and accounts payable approximates the carrying amount of these financial instruments due to their short maturity.   Earnings (Loss) per Share -------------------------   The Company adopted ASC 260, Earnings per Share. Basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding for the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding.   Dividends ---------   The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the period shown   Income Taxes ------------   The Company adopted ASC 740, Income Taxes, at its inception. Under ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carryforwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. No deferred tax assets or liabilities were recognized as of March 31, 2012.   Advertising -----------   The Company will expense advertising as incurred. The advertising since inception has been zero.   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.   Related Parties ---------------   Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships.   Property --------   The Company does not own any real estate or other properties. The Company's office is located at 349 W. Pine Street, Suite 4D, Central Point OR 97502.   Recently Issued Accounting Pronouncements -----------------------------------------   In June 2009, the Financial Accounting Standards Board ("FASB") issued SFAS No. 168, "The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles - a replacement of FASB Statement No. 162," ("SFAS 168"). SFAS 168 establishes the FASB Accounting Standards Codification ("Codification") as the source of authoritative generally accepted accounting principles ("GAAP") for nongovernmental entities. The Codification does not change GAAP. Instead, it takes the thousands of individual pronouncements that currently comprise GAAP and reorganizes them into approximately ninety accounting topics, and displays all topics using a consistent structure. Contents in each topic are further organized first by subtopic, then section and finally paragraph. The paragraph level is the only level that contains substantive content. Citing particular content in the Codification involves specifying the unique numeric path to the content through the topic, subtopic, section and paragraph structure. FASB suggests that all citations begin with "FASB ASC," where ASC stands for Accounting Standards Codification. Changes to the ASC subsequent to June 30, 2009 are referred to as Accounting Standards Updates ("ASU").   In conjunction with the issuance of SFAS 168, the FASB also issued its first Accounting Standards Update No. 2009-1, "Topic 105 -Generally Accepted Accounting Principles" ("ASU 2009-1") which includes SFAS 168 in its entirety as a transition to the ASC.   ASU 2009-1 is effective for interim and annual periods ending after September 15, 2009 and will not have an impact on the Company's financial position or results of operations but will change the referencing system for accounting standards.   In February 2010, the FASB issued ASU 2010-09 "Subsequent Events - Amendments to Certain Recognition and Disclosure Requirements" ("ASU 2010-09"), which amends FASB ASC Topic 855, Subsequent Events, so that SEC filers no longer are required to disclose the date through which subsequent events have been evaluated in originally issued and revised financial statements. ASU No. 2010-09 was effective immediately and the Company adopted these new requirements in the first quarter of 2010. The adoption did not have a material impact on the disclosures of the Company's financial statements.   As of March 31, 2012, all citations to the various SFAS' have been eliminated and will be replaced with FASB ASC as suggested by the FASB in future interim and annual financial statements.   As of March 31, 2012, the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations.   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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STOCKHOLDERS' EQUITY	3 Months Ended
STOCKHOLDERS' EQUITY	Mar. 31, 2012
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STOCKHOLDERS' EQUITY	NOTE 4. STOCKHOLDERS' EQUITY Preferred Stock --------------- As of March 31, 2012, the Company 20,000,000 shares of preferred stock authorized, with none issued nor outstanding. Common Stock ------------ On December 7, 2010, the Company issued 9,000,000 of its $0.0001 par value common stock for $9,000 cash. The issuance of the shares was made to the sole officer and director of the Company and an individual who is a sophisticated and accredited investor, therefore, the issuance was exempt from registration of the Securities Act of 1933 by reason of Section 4 (2) of that Act. As of March 31, 2012, there are 500,000,000 Common Shares at $0.0001 par value authorized with 10,200,000 issued and outstanding.

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-Section B

-Paragraph 7, 11A

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 20: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

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-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 12

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 22: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section 50

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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 505

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-Section 50

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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

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INCOME TAXES	3 Months Ended
INCOME TAXES	Mar. 31, 2012
INCOME TAXES [Abstract]
INCOME TAXES	NOTE 3. INCOME TAXES The Company provides for income taxes under ASC Topic 740, which requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect currently. ASC Topic 740 requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. In the Company's opinion, it is uncertain whether they will generate sufficient taxable income in the future to fully utilize the net deferred tax asset. The Company utilizes the asset and liability method for financial reporting of income taxes. Deferred tax assets and liabilities are determined based on temporary differences between financial reporting and the tax basis of assets and liabilities, and are measured by applying enacted rates and laws to taxable years in which such differences are expected to be recovered or settled. Any changes in tax rates or laws are recognized in the period when such changes are enacted. As of March 31, 2012, the Company has $6,024 in gross deferred tax assets resulting from net operating loss carry-forwards. A valuation allowance has been recorded to fully offset these deferred tax assets because the Company's management believes future realization of the related income tax benefits is uncertain. Accordingly, the net provision for income taxes is zero for the period November 15, 2010 (inception) to March 31, 2012. As of March 31, 2012, the Company has federal net operating loss carry forwards of approximately $15,446 available to offset future taxable income through 2030. The difference between the tax provision at the statutory federal income tax rate on March 31, 2012 and the tax provision attributable to loss before income taxes is as follows: For the period November 15, 2010 (inception) through March 31, 2012 ------------------- Statutory federal income taxes ........ 34.0% State taxes, net of federal benefits .. 5.0% Valuation allowance ................... -39.0% ------------------- Income tax rate ....................... - =================== The Company has filed income tax returns since the date of inception. As of March 31, 2012, the Company had estimated net loss carry forwards of approximately $15,446 which expires through its tax year ending 2031. Utilization of these net operating loss carry forwards may be limited in accordance with IRC Section 382 in the event of certain shifts in ownership.

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The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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BALANCE SHEETS (USD $)	Mar. 31, 2012	Dec. 31, 2011
CURRENT ASSETS
Cash and cash equivalents	$ 5,554	$ 9,812
Total current assets	5,554	9,812
TOTAL ASSETS	5,554	9,812
CURRENT LIABILITIES
Accounts payable & Accrued liabilities	0	3,852
Total liabilities	0	3,852
STOCKHOLDERS' EQUITY (DEFICIENCY)
Capital Stock (Note 4) Authorized: 20,000,000 preferred shares, $0.0001 par value, Issued and outstanding shares: 0 preferred shares
Capital Stock (Note 4) Authorized: 500,000,000 common shares, $0.0001 par value. Issued and outstanding shares: 10,200,000 common shares	1,020	1,020
Additional paid-in capital	19,980	19,980
Deficit accumulated during the development stage	(15,446)	(15,040)
Total Stockholders' Equity (Deficiency)	5,554	5,960
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY)	$ 5,554	$ 9,812

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GENERAL ORGANIZATION AND BUSINESS	3 Months Ended
GENERAL ORGANIZATION AND BUSINESS	Mar. 31, 2012
GENERAL ORGANIZATION AND BUSINESS [Abstract]
GENERAL ORGANIZATION AND BUSINESS	NOTE 1. GENERAL ORGANIZATION AND BUSINESS Blue Sun Media, Inc.,(the "Company") is a development stage company, incorporated in the State of Nevada on November 15, 2010. The Company offers software solutions to help simplify the management and control of the under age 17 group that is using the online market and social network available to them over the Internet. The Company's management has chosen December 31st for its fiscal year end.

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The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

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Reference 15: http://www.xbrl.org/2003/role/presentationRef

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Reference 16: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

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-URI http://asc.fasb.org/subtopic&trid=2197480

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SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES
3 Months Ended

Mar. 31, 2012

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

Basis of Presentation

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

The accompanying financial statements have been prepared in accordance with

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

financial information and in accordance with professional standards promulgated

by the Public Company Accounting Oversight Board (PCAOB). They reflect all

adjustments which are, in the opinion of management, necessary for a fair

presentation of the financial position and operating results for the three

months ended March 31, 2012, respectively along with the period November 15,

2010 (date of inception) to March 31, 2012.

Accounting Basis

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

The Company is currently a development stage enterprise reporting under the

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

Entity. These financial statements are prepared on the accrual basis of

accounting in conformity with accounting principles generally accepted in the

United States of America.

Cash and Cash Equivalents

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

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

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

equivalents include all highly liquid investments with maturity of three months

or less.

Fair Value of Financial Instruments

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

The fair value of cash and cash equivalents and accounts payable approximates

the carrying amount of these financial instruments due to their short maturity.

Earnings (Loss) per Share

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

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

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

shareholders by the weighted average number of common shares outstanding during

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

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

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

weighted average number of shares outstanding is the basic weighted number of

shares adjusted as of the first of the year for any potentially dilutive debt or

equity. There are no diluted shares outstanding.

Dividends

---------

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

dividends have been paid during the period shown

Income Taxes

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

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

deferred tax assets and liabilities are recognized for the future tax

consequences attributable to differences between the financial statement

carrying amounts of existing assets and liabilities and their respective tax

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

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

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

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

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

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

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

of the deferred tax assets and liabilities are individually classified as

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

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

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

realized. No deferred tax assets or liabilities were recognized as of March 31,

2012.

Advertising

-----------

The Company will expense advertising as incurred. The advertising since

inception has been zero.

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.

Related Parties

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

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

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

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

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

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

significant influence. The Company has these relationships.

Property

--------

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

office is located at 349 W. Pine Street, Suite 4D, Central Point OR 97502.

Recently Issued Accounting Pronouncements

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

In June 2009, the Financial Accounting Standards Board ("FASB") issued SFAS No.

168, "The FASB Accounting Standards Codification and the Hierarchy of Generally

Accepted Accounting Principles - a replacement of FASB Statement No. 162,"

("SFAS 168"). SFAS 168 establishes the FASB Accounting Standards Codification

("Codification") as the source of authoritative generally accepted accounting

principles ("GAAP") for nongovernmental entities. The Codification does not

change GAAP. Instead, it takes the thousands of individual pronouncements that

currently comprise GAAP and reorganizes them into approximately ninety

accounting topics, and displays all topics using a consistent structure.

Contents in each topic are further organized first by subtopic, then section and

finally paragraph. The paragraph level is the only level that contains

substantive content. Citing particular content in the Codification involves

specifying the unique numeric path to the content through the topic, subtopic,

section and paragraph structure. FASB suggests that all citations begin with

"FASB ASC," where ASC stands for Accounting Standards Codification. Changes to

the ASC subsequent to June 30, 2009 are referred to as Accounting Standards

Updates ("ASU").

In conjunction with the issuance of SFAS 168, the FASB also issued its first

Accounting Standards Update No. 2009-1, "Topic 105 -Generally Accepted

Accounting Principles" ("ASU 2009-1") which includes SFAS 168 in its entirety as

a transition to the ASC.

ASU 2009-1 is effective for interim and annual periods ending after September

15, 2009 and will not have an impact on the Company's financial position or

results of operations but will change the referencing system for accounting

standards.

In February 2010, the FASB issued ASU 2010-09 "Subsequent Events - Amendments to

Certain Recognition and Disclosure Requirements" ("ASU 2010-09"), which amends

FASB ASC Topic 855, Subsequent Events, so that SEC filers no longer are required

to disclose the date through which subsequent events have been evaluated in

originally issued and revised financial statements. ASU No. 2010-09 was

effective immediately and the Company adopted these new requirements in the

first quarter of 2010. The adoption did not have a material impact on the

disclosures of the Company's financial statements.

As of March 31, 2012, all citations to the various SFAS' have been eliminated

and will be replaced with FASB ASC as suggested by the FASB in future interim

and annual financial statements.

As of March 31, 2012, the Company does not expect any of the recently issued

accounting pronouncements to have a material impact on its financial condition

or results of operations.

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.

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BALANCE SHEETS (Parenthetical) (USD $)

Mar. 31, 2012

Dec. 31, 2011

BALANCE SHEETS [Abstract]

Preferred shares, shares authorized 20,000,000 20,000,000

Preferred shares, par value per share $ 0.0001 $ 0.0001

Preferred shares, shares issued 0 0

Preferred shares, shares outstanding 0 0

Capital Stock, shares authorized 500,000,000 500,000,000

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

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STATEMENTS OF OPERATIONS (USD $)
3 Months Ended 16 Months Ended

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Mar. 31, 2011

Mar. 31, 2012

STATEMENTS OF OPERATIONS [Abstract]

REVENUES

EXPENSES

General & Administrative 116 26 4,647

Professional Fees 290 1,465 10,799

Total Expenses 406 1,491 15,446

Loss Before Income Taxes (406) (1,491) (15,446)

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CONCENTRATION OF RISKS
3 Months Ended

Mar. 31, 2012

CONCENTRATION OF RISKS [Abstract]

CONCENTRATION OF RISKS

NOTE 7. CONCENTRATION OF RISKS

Cash Balances

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

The Company maintains its cash in institutions insured by the Federal Deposit

Insurance Corporation (FDIC). All other deposit accounts at FDIC-insured

institutions were insured up to at least $250,000 per depositor . The Company

had no deposits in excess of insured amounts as of March 31, 2012.

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GOING CONCERN
3 Months Ended

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GOING CONCERN [Abstract]

GOING CONCERN

NOTE 6. GOING CONCERN

As of March 31, 2012, the accompanying financial statements have been presented

on the basis that it is a going concern in the development stage, which

contemplates the realization of assets and the satisfaction of liabilities in

the normal course of business.

For the period November 15, 2010 (date of inception) through March 31, 2012 the

Company has had a net loss of $15,446 consisting of SEC audit and review fees,

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the accompanying audited financial statements is dependent upon the Company's

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inception, the Company has financed its activities principally from the sale of

equity securities. The Company intends on financing its future development

activities and its working capital needs largely from loans and the sale of

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SUBSEQUENT EVENTS
3 Months Ended

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SUBSEQUENT EVENTS

NOTE 8. SUBSEQUENT EVENTS

The Company has evaluated events and transactions that occurred subsequent from

March 31, 2012 through May 1, 2012, the date the interim financial statements

were available to be issued, for potential recognition or disclosure in the

accompanying financial statements. Other than the disclosures above, the Company

did not identify any events or transactions that should be recognized or

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STATEMENTS OF CASH FLOWS (USD $)
3 Months Ended 16 Months Ended

Mar. 31, 2012

Mar. 31, 2011

Mar. 31, 2012

OPERATING ACTIVITIES

Net Loss $ (406) $ (1,491) $ (15,446)

Changes in Operating Assets and Liabilities:

Increase (decrease) in accounts payable and accrued liabilities (3,852) (3,878)

Net cash used in operating activities (4,258) (5,369) (15,446)

FINANCING ACTIVITIES

Common stock issued for cash 21,000

Net cash provided by financing activities 21,000

INCREASE IN CASH AND CASH EQUIVALENTS (4,258) (5,369) 5,554

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD 9,812 9,000

CASH AND CASH EQUIVALENTS AT END OF PERIOD 5,554 3,631 5,554

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RELATED PARTY TRANSACTIONS
3 Months Ended

Mar. 31, 2012

RELATED PARTY TRANSACTIONS [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 5. RELATED PARTY TRANSACTIONS

As of March 31, 2012, the sole officer and sole director of the Company is

involved in other business activities and may, in the future, become involved in

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SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES	3 Months Ended
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES	Mar. 31, 2012
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES Basis of Presentation --------------------- The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles (US GAAP) for interim financial information and in accordance with professional standards promulgated by the Public Company Accounting Oversight Board (PCAOB). They reflect all adjustments which are, in the opinion of management, necessary for a fair presentation of the financial position and operating results for the three months ended March 31, 2012, respectively along with the period November 15, 2010 (date of inception) to March 31, 2012. Accounting Basis ---------------- The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915, Development Stage Entity. These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America. Cash and Cash Equivalents ------------------------- Cash and cash equivalents are reported in the balance sheet at cost, which approximates fair value. For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Fair Value of Financial Instruments ----------------------------------- The fair value of cash and cash equivalents and accounts payable approximates the carrying amount of these financial instruments due to their short maturity. Earnings (Loss) per Share ------------------------- The Company adopted ASC 260, Earnings per Share. Basic earnings (loss) per share are calculated by dividing the Company's net income available to common shareholders by the weighted average number of common shares outstanding during the year. The diluted earnings (loss) per share are calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding for the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding. Dividends --------- The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during the period shown Income Taxes ------------ The Company adopted ASC 740, Income Taxes, at its inception. Under ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carryforwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. No deferred tax assets or liabilities were recognized as of March 31, 2012. Advertising ----------- The Company will expense advertising as incurred. The advertising since inception has been zero. 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. Related Parties --------------- Related parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships. Property -------- The Company does not own any real estate or other properties. The Company's office is located at 349 W. Pine Street, Suite 4D, Central Point OR 97502. Recently Issued Accounting Pronouncements ----------------------------------------- In June 2009, the Financial Accounting Standards Board ("FASB") issued SFAS No. 168, "The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles - a replacement of FASB Statement No. 162," ("SFAS 168"). SFAS 168 establishes the FASB Accounting Standards Codification ("Codification") as the source of authoritative generally accepted accounting principles ("GAAP") for nongovernmental entities. The Codification does not change GAAP. Instead, it takes the thousands of individual pronouncements that currently comprise GAAP and reorganizes them into approximately ninety accounting topics, and displays all topics using a consistent structure. Contents in each topic are further organized first by subtopic, then section and finally paragraph. The paragraph level is the only level that contains substantive content. Citing particular content in the Codification involves specifying the unique numeric path to the content through the topic, subtopic, section and paragraph structure. FASB suggests that all citations begin with "FASB ASC," where ASC stands for Accounting Standards Codification. Changes to the ASC subsequent to June 30, 2009 are referred to as Accounting Standards Updates ("ASU"). In conjunction with the issuance of SFAS 168, the FASB also issued its first Accounting Standards Update No. 2009-1, "Topic 105 -Generally Accepted Accounting Principles" ("ASU 2009-1") which includes SFAS 168 in its entirety as a transition to the ASC. ASU 2009-1 is effective for interim and annual periods ending after September 15, 2009 and will not have an impact on the Company's financial position or results of operations but will change the referencing system for accounting standards. In February 2010, the FASB issued ASU 2010-09 "Subsequent Events - Amendments to Certain Recognition and Disclosure Requirements" ("ASU 2010-09"), which amends FASB ASC Topic 855, Subsequent Events, so that SEC filers no longer are required to disclose the date through which subsequent events have been evaluated in originally issued and revised financial statements. ASU No. 2010-09 was effective immediately and the Company adopted these new requirements in the first quarter of 2010. The adoption did not have a material impact on the disclosures of the Company's financial statements. As of March 31, 2012, all citations to the various SFAS' have been eliminated and will be replaced with FASB ASC as suggested by the FASB in future interim and annual financial statements. As of March 31, 2012, the Company does not expect any of the recently issued accounting pronouncements to have a material impact on its financial condition or results of operations. 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.

BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2012	Dec. 31, 2011
BALANCE SHEETS [Abstract]
Preferred shares, shares authorized	20,000,000	20,000,000
Preferred shares, par value per share	$ 0.0001	$ 0.0001
Preferred shares, shares issued	0	0
Preferred shares, shares outstanding	0	0
Capital Stock, shares authorized	500,000,000	500,000,000
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

Document and Entity Information	3 Months Ended
Document and Entity Information	Mar. 31, 2012
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2012
Entity Registrant Name	Blue Sun Media, Inc.
Entity Central Index Key	0001510976
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q1
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	10,200,000

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		16 Months Ended
STATEMENTS OF OPERATIONS (USD $)	Mar. 31, 2012	Mar. 31, 2011	Mar. 31, 2012
STATEMENTS OF OPERATIONS [Abstract]
REVENUES
EXPENSES
General & Administrative	116	26	4,647
Professional Fees	290	1,465	10,799
Total Expenses	406	1,491	15,446
Loss Before Income Taxes	(406)	(1,491)	(15,446)
Provision for Income Taxes
Net Loss	$ (406)	$ (1,491)	$ (15,446)
PER SHARE DATA:
Basic and diluted loss per common share
Basic and diluted weighted average common shares outstanding	10,200,000	9,000,000	9,795,000

CONCENTRATION OF RISKS	3 Months Ended
CONCENTRATION OF RISKS	Mar. 31, 2012
CONCENTRATION OF RISKS [Abstract]
CONCENTRATION OF RISKS	NOTE 7. CONCENTRATION OF RISKS Cash Balances ------------- The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (FDIC). All other deposit accounts at FDIC-insured institutions were insured up to at least $250,000 per depositor . The Company had no deposits in excess of insured amounts as of March 31, 2012.

GOING CONCERN	3 Months Ended
GOING CONCERN	Mar. 31, 2012
GOING CONCERN [Abstract]
GOING CONCERN	NOTE 6. GOING CONCERN As of March 31, 2012, the accompanying financial statements have been presented on the basis that it is a going concern in the development stage, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. For the period November 15, 2010 (date of inception) through March 31, 2012 the Company has had a net loss of $15,446 consisting of SEC audit and review fees, California state taxes, and incorporation fees for the Company to initiate its SEC reporting requirements. As of March 31, 2012, the Company has not yet emerged from the development stage. In view of these matters, recoverability of any asset amounts shown in the accompanying audited financial statements is dependent upon the Company's ability to begin operations and to achieve a level of profitability. Since inception, the Company has financed its activities principally from the sale of equity securities. The Company intends on financing its future development activities and its working capital needs largely from loans and the sale of public equity securities with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements.

SUBSEQUENT EVENTS	3 Months Ended
SUBSEQUENT EVENTS	Mar. 31, 2012
SUBSEQUENT EVENTS [Abstract]
SUBSEQUENT EVENTS	NOTE 8. SUBSEQUENT EVENTS The Company has evaluated events and transactions that occurred subsequent from March 31, 2012 through May 1, 2012, the date the interim financial statements were available to be issued, for potential recognition or disclosure in the accompanying financial statements. Other than the disclosures above, the Company did not identify any events or transactions that should be recognized or disclosed in the accompanying financial statements.

STATEMENTS OF CASH FLOWS (USD $)	3 Months Ended		16 Months Ended
STATEMENTS OF CASH FLOWS (USD $)	Mar. 31, 2012	Mar. 31, 2011	Mar. 31, 2012
OPERATING ACTIVITIES
Net Loss	$ (406)	$ (1,491)	$ (15,446)
Changes in Operating Assets and Liabilities:
Increase (decrease) in accounts payable and accrued liabilities	(3,852)	(3,878)
Net cash used in operating activities	(4,258)	(5,369)	(15,446)
FINANCING ACTIVITIES
Common stock issued for cash			21,000
Net cash provided by financing activities			21,000
INCREASE IN CASH AND CASH EQUIVALENTS	(4,258)	(5,369)	5,554
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	9,812	9,000
CASH AND CASH EQUIVALENTS AT END OF PERIOD	5,554	3,631	5,554
Cash paid for:
Interest expense
Income taxes

RELATED PARTY TRANSACTIONS	3 Months Ended
RELATED PARTY TRANSACTIONS	Mar. 31, 2012
RELATED PARTY TRANSACTIONS [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 5. RELATED PARTY TRANSACTIONS As of March 31, 2012, the sole officer and sole director of the Company is involved in other business activities and may, in the future, become involved in other business opportunities that become available. She may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts.