10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended July 31, 2013

OR

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

For the transition period from  __________  to __________.

Commission File Number: 333-180611

Gawk Incorporated

(Exact name of registrant as specified in its charter)

Nevada	33-1220317
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
201 St. Charles Ave., Suite 4700 New Orleans, LA	70170
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (888) 754-6190

N/A

(Former Name or Former Address 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 o

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§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 o      No  x

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	o	Accelerated filer	o
Non-accelerated filer	o	Smaller reporting company	x
(Do not check if a smaller reporting company)

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

As of September 19, 2013 there were 300,000,000 shares, par value $0.001 per share, outstanding.

GAWK INCORPORATED

QUARTERLY REPORT ON FORM 10-Q

July 31, 2013

TABLE OF CONTENTS

		PAGE
PART 1 - FINANCIAL INFORMATION
Item 1.	Financial Statements (Unaudited)	4
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	5
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	7
Item 4.	Controls and Procedures	7
PART II - OTHER INFORMATION
Item 1.	Legal Proceedings	7
Item 1A.	Risk Factors	7
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	7
Item 3.	Defaults Upon Senior Securities	7
Item 4.	Mine Safety Disclosures	7
Item 5.	Other Information	7
Item 6.	Exhibits	8
SIGNATURES		9

2

CAUTIONARY STATEMENT ON FORWARD-LOOKING INFORMATION

This Quarterly Report on Form 10-Q (this “Report”) contains “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), and Section 21E of the Securities Act in such statements or that our objectives and plans will be achieved and we do not assume any responsibility for the accuracy or completeness of any of these forward-looking statements. These forward-looking statements are found at various places throughout this Report and include information concerning possible or assumed future results of our operations, including statements about potential acquisition or merger targets; business strategies; future cash flows; financing plans; plans and objectives of management; any other statements regarding future acquisitions, future cash needs, future operations, business plans and future financial results, and any other statements that are not historical facts.

These forward-looking statements represent our intentions, plans, expectations, assumptions and beliefs about future events and are subject to risks, uncertainties and other factors. Many of those factors are outside of our control and could cause actual results to differ materially from the results expressed or implied by those forward-looking statements. In light of these risks, uncertainties and assumptions, the events described in the forward-looking statements might not occur or might occur to a different extent or at a different time than we have described. You are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this Report. All subsequent written and oral forward-looking statements concerning other matters addressed in this Report and attributable to us or any person acting on our behalf are expressly qualified in their entirety by the cautionary statements contained or referred to in this Report.

Except to the extent required by law, we undertake no obligation to update or revise any forward-looking statements, whether as a result of new information, future events, a change in events, conditions, circumstances or assumptions underlying such statements, or otherwise.

CERTAIN TERMS USED IN THIS REPORT

When this report uses the words “we,” “us,” “our,” and the “Company,” they refer to Gawk Incorporated  “SEC” refers to the Securities and Exchange Commission.

3

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.

Gawk Incorporated

( formerly known as Media Mechanics, Inc.)

(A Development Stage Company)

July 31, 2013

	Index
Balance Sheets as of July 31, 2013 and January 31, 2013 (unaudited)	F–1
Statement of Operations for the three months and six months ended July 31, 2013 and 2012, from January 6, 2011 (Inception) to July 31, 2013 (unaudited)	F–2
Statement of Cash Flows for the six months ended July 31, 2013 and 2012, from January 6, 2011 (Inception) to July 31, 2013 (unaudited)	F–3
Notes to the Financial Statements (unaudited)	F–4

4

Gawk Incorporated

(formerly known as Media Mechanics, Inc.)

(A Development Stage Company)

Balance Sheets

(Unaudited)

	July 31, 2013			January 31, 2013
ASSETS
Current Assets
Cash	$	65,617		$	106,410
Accounts Receivable		1,217			2,858
Total Current Assets	$	66,834		$	109,268
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities
Accrued Liabilities	$	6,522		$	9,318
Due to related parties		12			12
Total Current Liabilities		6,534			9,330
Stockholders’ Equity
Preferred stock   Authorized: 100,000,000 shares, par value $0.001
No shares issued and outstanding		-			-
Common stock   Authorized: 750,000,000 shares, par value $0.001   300,000,000  shares issued and outstanding , respectively		300,000			300,000
Additional paid-in capital		(175,000	)		(175,000	)
Accumulated other comprehensive loss		(273	)		(91	)
Accumulated deficit during the Development stage		(64,427	)		(24,971	)
Total Stockholders’ Equity		60,300			99,938
Total Liabilities and Stockholders’ Equity	$	66,834		$	109,268

(The accompanying notes are an integral part of these unaudited financial statements)

F-1

Gawk Incorporated

(formerly known as Media Mechanics, Inc.)

(A Development Stage Company)

Statement of Operations

(Unaudited)

	Three Months Ended July 31, 2013			Three Months Ended July 31, 2012			Six Months Ended July 31, 2013			Six Months Ended July 31, 2012			January 6, 2011 (Inception) to July 31, 2013
Revenue	$	-		$	4,738		$	1,572		$	10,269		$	38,188
Expenses
General and administrative		5,204			4,776			41,028			7,755			102,615
Net Income (loss) Before Provision for Income Taxes		(5,204	)		(38	)		(39,456	)		2,514			(64,427	)
Provision for Income Taxes		-			(881	)		-			(1,793	)		-
Net Income (loss)	$	(5,204	)	$	(919	)	$	(39,456	)	$	721		$	(64,427	)
Comprehensive Income:
Net income (loss)	$	(5,204	)	$	(919	)	$	(39,456	)	$	721		$	(64,427	)
Other comprehensive income (loss)
Foreign currency translation adjustments		77			(165	)		(182	)		67			(273	)
Comprehensive income (loss)	$	(5,127	)	$	(1,084	)	$	(39,638	)	$	788		$	(64,700	)
Net Income (Loss) Per Share – Basic and Diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	0.00			n/a
Weighted Average Shares Outstanding		750,000,000			225,000,000			225,000,000			225,000,000			n/a

(The accompanying notes are an integral part of these unaudited financial statements)

F-2

Gawk Incorporated

(formerly known as Media Mechanics, Inc.)

(A Development Stage Company)

Statement of Cash Flows

(Unaudited)

	Six Months Ended July 31, 2013			Six Months Ended July 31, 2012			Period from January 6, 2011 (Date of Inception) to July 31, 2013
Operating Activities
Net income (loss) for the period	$	(39,456	)	$	721		$	(64,427	)
Adjustments to reconcile ne income (loss) to net cash used in operating activities:
Changes in operating assets and liabilities:
Accounts receivable		1,641			(2,799	)		(1,217	)
Accrued liabilities		(2,796	)		5,890			6,522
Income tax payable		-			1,793			-
Amount due to related parties		-			-			12
Deferred revenue		-			(1,246	)		-
Net Cash Provided By (Used in) Operating Activities		(40,611	)		4,359			(59,110	)
Financing Activities
Proceeds from issuance of common stock		-			-			125,000
Net Cash Provided by Financing Activities		-			-			125,000
Effect of Exchange Rate Changes		(182	)		67			(273	)
Net Increase in Cash		(40,793	)		4,426			65,617
Cash, Beginning of Period		106,410			82,133			-
Cash, End of Period	$	65,617		$	86,559		$	65,617
Supplemental Disclosures
Interest paid	$	-		$	-		$	–
Income taxes paid		-			-			–

(The accompanying notes are an integral part of these unaudited financial statements)

F-3

Gawk Incorporated

(formerly known as Media Mechanics, Inc.)

(A Development Stage Company)

Notes to the Financial Statements

1.Nature of Operations and Continuance of Business

Media Mechanics, Inc. (the “Company”) was incorporated in the state of Nevada on January 6, 2011.  The Company has been in the Development stage since inception.

2.      Related Party Transactions

From time to time the Company borrows money from its directors. For the period ended July 31, 2013 and January 31, 2013, the total amounts due to related parties are $12 and $12, respectively. These advances from the directors bear no interest and they are due on demand.

3.      Common Stock

a) On June 13, 2011, the Company issued 6,000,000 common shares at $0.01 per share for proceeds of $60,000.

b) On December 15, 2011, the Company issued 1,500,000 shares of common stock at $0.01 per share for proceeds of $15,000.

c) On January 19, 2013, the Company issued 2,500,000 shares of common stock at $0.02 per share for proceeds of $50,000.

4.     Subsequent Event

On August 22, 2013, the Company affected a forward split of 30 shares for each one share outstanding as of August 22, 2013, where each stockholder will receive 30 additional shares for each share owned as of the record date. All share amounts in this report have been adjusted to reflect this forward split.

On August 13, 2013, Media Mechanics, Inc. (the “Company”), Scott Kettle (the “Purchaser”), Matthew Zipchen and Violetta Pioro (together with Matthew Zipchen, the “Sellers”) closed on a stock purchase agreement, dated July 31, 2013 (the “Stock Purchase Agreement”), whereby the Purchaser purchased from the Sellers, 7,500,000 shares of common stock, par value $0.001 per share, of the Company (the “Shares”), representing approximately 75% of the issued and outstanding shares of the Company, for an aggregate purchase price of $250,000 (the “Purchase Price”) (the “Stock Purchase”). Prior to the closing of the Stock Purchase Agreement, the Sellers were our majority shareholders, Matthew Zipchen was our President, Chief Executive Officer, Secretary, Treasurer, Chief Financial Officer, and  member of the board of directors of the Company (the “Board”), and Violetta Pioro was our Vice President and member of the Board.

In connection with the Stock Purchase, the company has changed its focus to engage in the business of online distribution of all digital content including but not limited to full length feature films, television series, sports, documentaries, live events via our proprietary content distribution network (CDN).

In connection with the Stock Purchase Agreement, on July 31, 2012, Matthew Zipchen submitted to the Company a resignation letter pursuant to which he resigned from her positions as President, Chief Executive Officer, Secretary, Treasurer, Chief Financial Officer, and member of the Board upon closing of the Stock Purchase. Mr. Zipchen’s resignation was not a result of any disagreements relating to the Company’s operations, policies or practices.

On the same day, Violetta Pioro submitted to the Company a resignation letter pursuant to which she resigned from her position as Vice President and member of the Board upon closing of the Stock Purchase. Ms. Pioro’s resignation was not a result of any disagreements relating to the Company’s operations, policies or practices.

F-4

Item 2.  Management’s Discussion and Analysis of Financial Condition and Results of Operations.

The following discussion provides information which management believes is relevant to an assessment and understanding of our results of operations and financial condition. The discussion should be read along with our financial statements and notes thereto contained elsewhere in this Report. The following discussion and analysis contains forward-looking statements, which involve risks and uncertainties. Our actual results may differ significantly from the results, expectations and plans discussed in these forward-looking statements.

Overview

We were incorporated in the State of Nevada as a for-profit Company on January 6, 2011 and established a fiscal year end of January 31.  On August 13, 2013, Gawk Incorporated (f/k/a Media Mechanics, Inc.), Scott Kettle (the “Purchaser”), Matthew Zipchen and Violetta Pioro (together with Matthew Zipchen, the “Sellers”) closed on a stock purchase agreement, dated July 31, 2013 (the “Stock Purchase Agreement”), whereby the Purchaser purchased from the Sellers 7,500,000 shares of common stock, par value $0.001 per share, of the Company (the “Shares”), representing approximately 75% of the issued and outstanding shares of the Company, for an aggregate purchase price of $250,000 (the “Purchase Price”) (the “Stock Purchase”). Prior to the closing of the Stock Purchase Agreement, the Sellers were our majority shareholders, Matthew Zipchen was our President, Chief Executive Officer, Secretary, Treasurer, Chief Financial Officer, and  member of the board of directors of the Company (the “Board”), and Violetta Pioro was our Vice President and member of the Board.

Pursuant to the Stock Purchase Agreement, on July 31, 2012, the Sellers resigned from their positions as officers and directors of the Company, and the Board of Directors and the stockholders of the Company appointed Scott Kettle to serve as the President, Chief Executive Officer, Secretary, Treasurer, Chief Financial Officer and director of the Company upon closing of the Stock Purchase. Biographical information for Mr. Kettle has been disclosed on the Company’s Current Report on Form 8-K filed with the SEC on August 18, 2013.

In connection with the Stock Purchase, the Company has changed its focus to engage in the business of online distribution of all digital content including but not limited to full length feature films, television series, sports, documentaries, live events via our proprietary content distribution network (CDN).

To reflect the change in business strategy of the company, on August 22, 2013, the Board of Directors unanimously approved a change in the Company’s name from Media Mechanics, Inc. to Gawk Incorporated.

Also on August 22, 2013, the Company affected a 30-for-1 forward split of our Common Stock, where each stockholder will receive 30 additional shares for each share owned as of the record date. All share amounts in this report have been adjusted to reflect this forward split.

Plan of Operations

We are a development stage corporation and have not started operations and have not yet generated or realized any revenues.

Gawk Incorporated anticipates launching gawk.com in Q1 2014, as an online streaming provider of digital content, including but not limited to full- length feature films, television series, sporting events, documentaries, original programming, and live events via our proprietary content distribution network (CDN). Our content will be exclusively available via the website gawk.com and Gawk-incorporated enabled devices. We are in the development phase of our technology. Gawk will be capable of delivering High Definition quality content on a global basis.

We have only one officer and director. He is responsible for our managerial and organizational structure which will include preparation of disclosure and accounting controls under the Sarbanes Oxley Act of 2002. When these controls are implemented, he will be responsible for the administration of the controls. Should he not have sufficient experience, he may be incapable of creating and implementing the controls which may cause us to be subject to sanctions and fines by the SEC which ultimately could cause you to lose your investment.

The Company anticipates bringing on experienced members to our management team in the coming months. In addition to building out our management team we will also be adding in house developers in order to complete the development of gawk.com and our applications (app) for the many different devices and internet enabled televisions currently on the market.

In order to complete our plan Gawk Incorporated is currently pursuing various forms of financing within the available equity markets.

If we are unable to complete any phase of our software development or marketing efforts because we do not have enough resources, we believe that we will have to cease our development and or marketing operations until we raise money. Attempting to raise capital after failing in any phase of our software development plan would be difficult. As such, if we cannot secure additional proceeds we may have to cease marketing our software which may negatively affect investors’ investment.

Results of Operation for the Three and Six Months Ended July 31, 2013 and 2012

Revenues.  Revenue for the three and six month periods ended July 31, 2013 were $0 and $1,572, respectively, as compared with $4,738 and $10,269 for the three and six month periods, respectively, ended July 31, 2012. The decrease in revenue was a result the Stock Purchase and the change in the Company’s business focus.

5

Operating Expenses.  Operating expenses for the three and six month periods ended July 31, 2013 were $5,204 and $41,028, as compared with $4,776 and $7,755 for the three and six month periods, respectively, ended July 31, 2012. The change was a result the Stock Purchase and the change in the Company’s business focus.

Net Profit (Loss).  Our net profit (loss) for the three and six month periods ended July 31, 2013 were $(5,204) and $(39,456), as compared with $(919) and $721 for the three and six month periods, respectively, ended July 31, 2012.

Liquidity and Capital Resources

Our cash and cash equivalents totaled approximately $65,617 at July 31, 2013.

In order to meet our operational goals, including developing the software for our website, we will need funds for website development costs.  If we do not develop the software, we believe that we can currently satisfy our public company reporting costs for the next twelve months with our current cash and expected revenues.

Net Cash Provided by (Used in) Operating Activities.  Net cash of $(40,611) was used in operating activities in the six month period ended July 31, 2013, as opposed to $4,359 provided by operating activities in the six month period ended July 31, 2012. From January 6, 2011 (inception) to July 31, 2013, net cash of $(59,110) was used in operating activities.

Net Cash Provided By Financing Activities. Net cash of $0 was provided from financing activities in the six month period ended July 31, 2013, as opposed to $0 in the six month period ended July 31, 2012. From January 6, 2011 (inception) to July 31, 2012, net cash of $125,000 was generated from financing activities.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to stockholders.

Critical Accounting Policies

Development Stage

The Company's financial statements are presented as those of a development stage enterprise. Activities during the development stage primarily include equity based financing and further implementation of the business plan.

Risks and Uncertainties

The Company intends to operate in an industry that is subject to rapid change. The Company's operations will be subject to significant risk and uncertainties including financial, operational, technological, regulatory and other risks associated with a development stage company, including the potential risk of business failure.

Use of Estimates

The preparation of unaudited interim financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the amounts reported in the unaudited interim financial statements and accompanying notes. Such estimates and assumptions impact, among others, the fair value of share based payments.

Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from estimates.

6

Recent Accounting Pronouncements

There are no recent accounting pronouncements that are expected to have an effect on the Company’s financial statements.

Item 3.  Quantitative and Qualitative Disclosures about Market Risk.

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

Item 4.  Controls and Procedures.

Disclosure Controls and Procedures.

We carried out an evaluation, under the supervision and with the participation of our management, including our chief executive officer and chief financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its   principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Based upon our evaluation, our chief executive officer and chief financial officer concluded that our disclosure controls and procedures are effective, as of July 31, 2013, in ensuring that material information that we are required to disclose in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms.

Changes in Internal Control over Financial Reporting.

There were no changes in our system of internal controls over financial reporting during the period covered by this Report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II – OTHER INFORMATION

Item 1.  Legal Proceedings.

From time to time, we may become involved in various lawsuits and legal proceedings, which arise, in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. We are currently not aware of any such legal proceedings or claims that we believe will have a material adverse effect on our business, financial condition or operating results.

Item 1A.  Risk Factors.

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

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.

7

Item 6.  Exhibits.

(a)  Exhibits

Exhibit Number	Description
31.1	Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1*	Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS **	XBRL Instance Document
101.SCH **	XBRL Taxonomy Schema
101.CAL **	XBRL Taxonomy Calculation Linkbase
101.DEF **	XBRL Taxonomy Definition Linkbase
101.LAB **	XBRL Taxonomy Label Linkbase
101.PRE **	XBRL Taxonomy Presentation Linkbase

* In accordance with SEC Release 33-8238, Exhibit 32.1 is furnished and not filed.

** Furnished herewith. XBRL (Extensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

8

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.

	GAWK INCORPORATED
Date: September 20, 2013	By:	/s/ Scott Kettle
		Scott Kettle
		President, Chief Executive Officer,
		Secretary, Treasurer, and Chief Financial Officer.
		(Duly Authorized, Principal Executive Officer and Principal Financial Officer)

 9

EX-31.1

Exhibit 31.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

AND PRINCIPAL FINANCIAL OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 302 OF THE

SARBANES-OXLEY ACT OF 2002

I, Scott Kettle, certify that:

1.    I have reviewed this quarterly report on Form 10-Q of Gawk Incorporated;

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 quarterly report;

3.    Based on my knowledge, the financial statements, and other financial information included in this quarterly 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 quarterly report;

4.    The registrant’s other certifying officer 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 controls over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-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 quarterly 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;

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 quarterly report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting;

5.    The registrant’s other certifying officer 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 function):

a) all significant deficiencies and material weaknesses in the design or operation of internal controls 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 controls over financial reporting.

Date: September 20, 2013	By:	/s/ Scott Kettle
		Scott Kettle President, Chief Executive Officer, Secretary, Treasurer and Chief Financial Officer (Principal Executive Officer and Principal Financial Officer)

EX-32.1

Exhibit 32.1

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER

AND PRINCIPAL FINANCIAL OFFICER

PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906 OF THE

SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Gawk Incorporated, (the “Company”) on Form 10-Q for the period ended July 31, 2013 as filed with the Securities and Exchange Commission on the date hereof (the “Report”), Scott Kettle, Chief Executive Officer and Chief Financial Officer of the Company, certifies, pursuant to 18 U.S.C. section 1350 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 results of operations of the Company.

Date: September 20, 2013	By:	/s/ Scott Kettle
		Scott Kettle President, Chief Executive Officer, Secretary, Treasurer and Chief Financial Officer (Principal Executive Officer and Principal Financial 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.

XML

Statement of Operations (Unaudited) (USD $)	3 Months Ended		6 Months Ended		31 Months Ended
	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013
Statement Of Operations and Comprehensive Income (Loss) [Abstract]
Revenue		$ 4,738	$ 1,572	$ 10,269	$ 38,188
Expenses
General and administrative	5,204	4,776	41,028	7,755	102,615
Net Income (loss) Before Provision for Income Taxes	(5,204)	(38)	(39,456)	2,514	(64,427)
Provision for Income Taxes		(881)		(1,793)
Net Income (loss)	(5,204)	(919)	(39,456)	721	(64,427)
Comprehensive Income:
Net income (loss)	(5,204)	(919)	(39,456)	721	(64,427)
Other comprehensive income (loss)
Foreign currency translation adjustments	77	(165)	(182)	67	(273)
Comprehensive income (loss)	$ (5,127)	$ (1,084)	$ (39,638)	$ 788	$ (64,700)
Net Income (Loss) Per Share - Basic and Diluted	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Weighted Average Shares Outstanding	750,000,000	225,000,000	225,000,000	225,000,000

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Related Party Transactions (Details) (USD $)	Jul. 31, 2013	Jan. 31, 2013
Related Party Transactions (Textual)
Amounts due to related parties	$ 12	$ 12

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Nature of Operations and Continuance of Business

6 Months Ended

Jul. 31, 2013

Nature Of Operations and Continuance Of Business [Abstract]

Nature of Operations and Continuance of Business

1.Nature of Operations and Continuance of Business

Media Mechanics, Inc. (the “Company”) was incorporated in the state of Nevada on January 6, 2011.  The Company has been in the Development stage since inception.

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Common Stock

6 Months Ended

Jul. 31, 2013

Equity [Abstract]

Common Stock

3.      Common Stock

a) On June 13, 2011, the Company issued 6,000,000 common shares at $0.01 per share for proceeds of $60,000.

b) On December 15, 2011, the Company issued 1,500,000 shares of common stock at $0.01 per share for proceeds of $15,000.

c) On January 19, 2013, the Company issued 2,500,000 shares of common stock at $0.02 per share for proceeds of $50,000.

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Common Stock (Details) (USD $)	1 Months Ended
	Jan. 31, 2013	Dec. 31, 2011	Jun. 30, 2011
Common Stock (Textual)
Common shares issued	2,500,000	1,500,000	6,000,000
Per share value of common shares issued	$ 0.02	$ 0.01	$ 0.01
Proceeds from shares issued	$ 50,000	$ 15,000	$ 60,000

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Subsequent Event

6 Months Ended

Jul. 31, 2013

Subsequent Events [Abstract]

Subsequent Events

4.     Subsequent Event

On August 22, 2013, the Company affected a forward split of 30 shares for each one share outstanding as of August 22, 2013, where each stockholder will receive 30 additional shares for each share owned as of the record date. All share amounts in this report have been adjusted to reflect this forward split.

On August 13, 2013, Media Mechanics, Inc. (the “Company”), Scott Kettle (the “Purchaser”), Matthew Zipchen and Violetta Pioro (together with Matthew Zipchen, the “Sellers”) closed on a stock purchase agreement, dated July 31, 2013 (the “Stock Purchase Agreement”), whereby the Purchaser purchased from the Sellers, 7,500,000 shares of common stock, par value $0.001 per share, of the Company (the “Shares”), representing approximately 75% of the issued and outstanding shares of the Company, for an aggregate purchase price of $250,000 (the “Purchase Price”) (the “Stock Purchase”). Prior to the closing of the Stock Purchase Agreement, the Sellers were our majority shareholders, Matthew Zipchen was our President, Chief Executive Officer, Secretary, Treasurer, Chief Financial Officer, and  member of the board of directors of the Company (the “Board”), and Violetta Pioro was our Vice President and member of the Board.

In connection with the Stock Purchase, the company has changed its focus to engage in the business of online distribution of all digital content including but not limited to full length feature films, television series, sports, documentaries, live events via our proprietary content distribution network (CDN).

In connection with the Stock Purchase Agreement, on July 31, 2012, Matthew Zipchen submitted to the Company a resignation letter pursuant to which he resigned from her positions as President, Chief Executive Officer, Secretary, Treasurer, Chief Financial Officer, and member of the Board upon closing of the Stock Purchase. Mr. Zipchen’s resignation was not a result of any disagreements relating to the Company’s operations, policies or practices.

On the same day, Violetta Pioro submitted to the Company a resignation letter pursuant to which she resigned from her position as Vice President and member of the Board upon closing of the Stock Purchase. Ms. Pioro’s resignation was not a result of any disagreements relating to the Company’s operations, policies or practices.

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Balance Sheets (Unaudited) (Parenthetical) (USD $)	Jul. 31, 2013	Jan. 31, 2013
Balance Sheets [Abstract]
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares issued
Preferred stock, shares outstanding
Common stock, shares authorized	750,000,000	750,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	300,000,000	300,000,000
Common stock, shares outstanding	300,000,000	300,000,000

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Statement of Cash Flows (Unaudited) (USD $)	6 Months Ended		31 Months Ended
	Jul. 31, 2013	Jul. 31, 2012	Jul. 31, 2013
Operating Activities
Net income (loss) for the period	$ (39,456)	$ 721	$ (64,427)
Changes in operating assets and liabilities:
Accounts receivable	1,641	(2,799)	(1,217)
Accrued liabilities	(2,796)	5,890	6,522
Income tax payable		1,793
Amount due to related parties			12
Deferred revenue		(1,246)
Net Cash Provided By (Used in) Operating Activities	(40,611)	4,359	(59,110)
Financing Activities
Proceeds from issuance of common stock			125,000
Net Cash Provided by Financing Activities			125,000
Effect of Exchange Rate Changes	(182)	67	(273)
Net Increase in Cash	(40,793)	4,426	65,617
Cash, Beginning of Period	106,410	82,133
Cash, End of Period	65,617	86,559	65,617
Supplemental Disclosures
Interest paid
Income taxes paid

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Balance Sheets (Unaudited) (USD $)	Jul. 31, 2013	Jan. 31, 2013
Current Assets
Cash	$ 65,617	$ 106,410
Accounts Receivable	1,217	2,858
Total Current Assets	66,834	109,268
Current Liabilities
Accrued Liabilities	6,522	9,318
Due to related parties	12	12
Total Current Liabilities	6,534	9,330
Stockholders’ Equity
Preferred stock Authorized: 100,000,000 shares, par value $0.001 No shares issued and outstanding
Common stock Authorized: 750,000,000 shares, par value $0.001 300,000,000 shares issued and outstanding , respectively	300,000	300,000
Additional paid-in capital	(175,000)	(175,000)
Accumulated other comprehensive loss	(273)	(91)
Accumulated deficit during the Development stage	(64,427)	(24,971)
Total Stockholders’ Equity	60,300	99,938
Total Liabilities and Stockholders’ Equity	$ 66,834	$ 109,268

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Subsequent Event (Details) (USD $)			1 Months Ended
	Jul. 31, 2013	Jan. 31, 2013	Aug. 30, 2013 Subsequent Event [Member]	Aug. 13, 2013 Subsequent Event [Member]
Subsequent Event [Line Items]
Description of forward stock split			On August 22, 2013, the Company affected a forward split of 30 shares for each one share outstanding as of August 22, 2013, where each stockholder will receive 30 additional shares for each share owned as of the record date.
Common stock, shares purchased			7,500,000
Common stock, par value	$ 0.001	$ 0.001		$ 0.001
Percentage of shares issued and outstanding				75.00%
Aggregate purchase price of shares				$ 250,000

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Related Party Transactions

6 Months Ended

Jul. 31, 2013

Related Party Transactions [Abstract]

Related Party Transactions

2.      Related Party Transactions

 From time to time the Company borrows money from its directors. For the period ended July 31, 2013 and January 31, 2013, the total amounts due to related parties are $12 and $12, respectively. These advances from the directors bear no interest and they are due on demand.

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Document and Entity Information	6 Months Ended
	Jul. 31, 2013	Sep. 19, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	Gawk Inc.
Entity Central Index Key	0001546392
Amendment Flag	false
Current Fiscal Year End Date	--01-31
Document Type	10-Q
Document Period End Date	Jul. 31, 2013
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q2
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		300,000,000