10-Q

U.S. 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 February 28, 2014

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

For the transition period from ______ to _______

Commission File No. 333-184795

VISTA HOLDING GROUP, CORP.

(Exact name of registrant as specified in its charter)

Nevada

(State or Other Jurisdiction of Incorporation or Organization)

99-0379615 IRS Employer Identification Number 7389 Primary Standard Industrial Classification Code Number

Runovsky per., 11/13 str. 2, kv. 36

Moscow, Russia 115184

Tel. (702) 425-5735

(Address and telephone number of principal executive offices)

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Indicate by checkmark whether the issuer: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.   Yes [X ]   No[    ]

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

Large accelerated filer [  ]

Accelerated filer [   ]

Non-accelerated filer [   ]

Smaller reporting company [X]

Indicate by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [X ]  No [  ]

Applicable Only to Issuer Involved in Bankruptcy Proceedings During the Preceding Five Years.

N/A

Indicate by checkmark whether the issuer has filed all documents and reports required to be filed by Section 12, 13 and 15(d) of the Securities Exchange Act of 1934 after the distribution of securities under a plan confirmed by a court.  Yes[   ]  No[   ]

Applicable Only to Corporate Registrants

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the most practicable date:

Class	Outstanding as of April 11, 2014
Common Stock, $0.001	4,140,000

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PART I	FINANCIAL INFORMATION
ITEM 1	FINANCIAL STATEMENTS	4
	CONDENSED BALANCE SHEETS	4
	CONDENSED STATEMENTS OF OPERATIONS	5
	CONDENSED STATEMENTS OF CASH FLOWS	6
	NOTES TO CONDENSED FINANCIAL STATEMENTS	7
ITEM 2	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	9
ITEM 3	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	12
ITEM 4	CONTROLS AND PROCEDURES	12
PART II	OTHER INFORMATION
ITEM 1	LEGAL PROCEEDINGS	13
ITEM 2	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	13
ITEM 3	DEFAULTS UPON SENIOR SECURITIES	13
ITEM 4	MINE SAFETY DISCLOSURES	13
ITEM 5	OTHER INFORMATION	13
ITEM 6	EXHIBITS	14

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PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

VISTA HOLDING GROUP, CORP. (A DEVELOPMENT STAGE COMPANY) CONDENSED BALANCE SHEETS
		FEBRUARY 28, 2014 (UNAUDITED)	AUGUST 31, 2013
ASSETS
Current Assets
	Cash	$                         198	$                     18,262
	Total current assets	198	18,262
Total assets		$                         198	$                     18,262
LIABILITIES AND STOCKHOLDERS’ EQUITY  (DEFICIT)
Current  Liabilities
	Accounts payable	$                              -	$                        480
	Due to related party	5,849	3,649
	Total current liabilities	5,849	4,129
Total liabilities		5,849	4,129
Stockholders’ Equity (Deficit)
	Common stock, $0.001 par value, 75,000,000 shares authorized;
	4,140,000 shares issued and outstanding	4,140	4,140
	Additional paid-in-capital	25,460	25,460
	Deficit accumulated during the development stage	(35,251)	(15,467)
Total stockholders’ equity (deficit)		(5,651)	14,133
Total liabilities and stockholders’ equity (deficit)		$                      198	$                      18,262

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

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VISTA HOLDING GROUP, CORP. (A DEVELOPMENT STAGE COMPANY) CONDENSED STATEMENTS OF OPERATIONS (UNAUDITED)
	THREE MONTHS ENDED FEBRUARY 28, 2014	THREE MONTHS ENDED FEBRUARY 28, 2013	SIX MONTHS ENDED FEBRUARY 28, 2014	SIX MONTHS ENDED FEBRUARY 28, 2013	From Inception (AUGUST 2, 2012) to FEBRUARY 28, 2014
Revenues	$                         -	$                     -	$                   -	$                -	$                         -
Expenses
General and administrative expenses	3,442	1,554	19,784	4,636	35,251
Net loss from operations	(3,442)	(1,554)	19,784	4,636	(35,251)
Net loss	$             (3,442)	$         (1,554)	$      (19,784)	$     (4,636)	$           (35,251)
Loss per common share – basic and diluted	$                (0.00)	$          (0.000	$          (0.00)	$        (0.00)
Weighted average number of common shares outstanding-basic and diluted	4,140,000	2,800,000	4,140,000	2,800,000

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

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VISTA HOLDING GROUP, CORP. (A DEVELOPMENT STAGE COMPANY) CONDENSED STATEMENTS OF CASH FLOWS (UNAUDITED)
		SIX MONTHS ENDED FEBRUARY 28, 2014	SIX MONTHS ENDED FEBRUARY 28, 2013		From Inception (AUGUST 2, 2012) to FEBRUARY 28, 2014
Operating Activities
	Net loss	$                 (19,784)	$               (4,636)	$                   (35,251)
	Adjustments to reconcile net loss to net cash
	provided by operating activities:
	Expenses paid by a related party	-	-	1,617
	Changes in operating assets and liabilities:
	Accounts payable	(480)	-	-
	Net cash used in operating activities	(20,264)	(4,636)	(33,634)
Financing Activities
	Advances from related party	2,200	1,800	4,232
	Common stock issued for cash	-	-	29,600
	Net cash provided by financing activities	2,200	1,800	33,832
Net change in cash and equivalents		(18,064)	(2,836)	198
Cash and equivalents at beginning of the period		18,262	3,032	-
Cash and equivalents at end of the period		$                   198	$              196	$                     198
	Supplemental cash flow information:
	Cash paid for:
	Interest	$                              -	$                     -	$                               -
	Taxes	$                              -	$                     -	$                               -
Non-Cash Activities		$                              -	$                     -	$                               -

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

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VISTA HOLDING GROUP, CORP.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE CONDENSED FINANCIAL STATEMENTS

FEBRUARY 28, 2014

(UNAUDITED)

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization and Description of Business

Vista Holding Group, Corp. (“the Company”) was incorporated under the laws of the State of Nevada, U.S. on August 2, 2012.  The Company is in the development stage as defined under Statement on Financial Accounting Standards Accounting Standards Codification FASB ASC 915-205 "Development-Stage Entities.”  Since inception through February 28, 2014 the Company has not generated any revenue and has accumulated losses of $35,251.  The Company plans to commence operations in the business of development of 3D virtual tours and running a web guide of 3D virtual tours for public venues.

Basis of Presentation

The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and pursuant to the instructions to Form 10-Q and Article 8 of Regulation S-X of the United States Securities and Exchange Commission (“SEC”). Certain information or footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting.  Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, or cash flows. It is the Company’s opinion, however, that the accompanying unaudited financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented.

The accompanying unaudited financial statements should be read in conjunction with the Annual Report on Form 10-K for the years ended August 31, 2013 and 2012 as filed with the SEC, which contains the audited financial statements and notes thereto, together with Management’s Discussion and Analysis, for the years ended August 31, 2013 and 2012. The interim results for the three months ended February 28, 2014 are not necessarily indicative of the results to be expected for the year ending August 31, 2014 or for any future interim periods.

Going Concern

The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future.  The Company has incurred losses since inception resulting in an accumulated deficit of $35,251 as of February 28, 2014 and further losses are anticipated in the development of its business raising substantial doubt about the Company’s ability to continue as a going concern.  The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due.  Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

Cash and Cash Equivalents

For purposes of the Statement of Cash Flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.

The Company's bank accounts are deposited in insured institutions.  The funds are insured up to $250,000.  At February 28, 2014 the Company's bank deposits did not exceed the insured amounts.

Basic Loss Per Share

The Company computes loss per share in accordance with “ASC-260,” “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations.  Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period.  Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period.  Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.  As of February 28, 2014, the Company had no potential dilutive shares.  

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 follows the liability method of accounting for income taxes.  Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences).  The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

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Advertising Costs

The Company’s policy regarding advertising is to expense advertising when incurred.  The Company incurred advertising expense of $0 from Inception (August 2, 2012) to February 28, 2014.

Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting).  The Company has adopted August 31 fiscal year end.

Impairment of Long-Lived Assets

The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable.  When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows.  If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets.  Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period.  Actual results could differ from those estimates.

Stock-Based Compensation

The Company accounts for its stock options in accordance with ASC 718-10, Accounting for Stock Issued to Employees, which requires the recognition of the cost of employee services received in exchanged for an award of equity instruments in the financial statements and is measured based on the grant date fair value of the award. ASC 718-10 also requires the stock option compensation expense to be recognized over the period during which an employee is required to provide service in exchange for the award. As of February 28, 2014 the Company has not issued any stock-based payments to its employees.

Revenue Recognition

The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.

NOTE 2 – COMMON STOCK

The Company has 75,000,000 common shares authorized with a par value of $ 0.001 per share.

On August 27, 2012, the Company issued 2,800,000 shares of its common stock at $0.001 per share for total proceeds of $2,800.  For the year ended August 31, 2013, the Company issued 1,340,000 shares of its common stock at $0.02 per share for total proceeds of $26,800.

As of February 28, 2014 the Company had 4,140,000 shares issued and outstanding.

NOTE 3 – DUE TO RELATED PARTY

As of February 28, 2014, a Director had loaned the Company $4,232 to pay for operating expenses and had paid $1,617 for expenses on behalf of the Company which comprises the amount of $5,849 in due to related party on the balance sheet. The amount is due on demand, non-interest bearing and unsecured.  

NOTE 4 – SUBSEQUENT EVENTS

In accordance with ASC 855-10 Company management reviewed all material events through the date of this report and there are no additional material subsequent events to report.

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FORWARD LOOKING STATEMENTS

Statements made in this Form 10-Q that are not historical or current facts are "forward-looking statements" made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the "Act") and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION

GENERAL

Vista Holding Group, Corp. was incorporated in the State of Nevada on August 2, 2012 and established a fiscal year end of August 31. We have no revenues, have minimal assets and have incurred losses since inception. We are a development-stage company formed to commence operations in the business of development of 3D virtual tours and running a web guide of 3D virtual tours for public venues.

Vista Holding Group, Corp. hopes to position itself to take full advantage of the fast growing Internet and mobile application industry. Our concept would allow anyone who has a mobile device or computer and access to the Internet to take virtual tours in public venues such as restaurants, bars, clubs, spas, hotels, stores and many others. Vista Holding Group, Corp. would like to provide 3D virtual tours to everyone who likes to see a detailed and clear picture of different venues to choose the one for visiting.

OUR SERVICES

Many people regularly encounter problem in finding places to relax. There are many guides and websites with pictures to the main entertainment in Moscow, Russia but there is no a detailed and clear guide. Regular pictures cannot give a complete presentation of a venue. We intend to develop an internet guide representing 3D virtual tours of public venues such as bars, restaurants, spas, malls, shops, clubs, hotels and many others. Anyone can take a virtual tour on a computer or mobile device and carefully examine different venues before making a decision where to go.

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RESULTS OF OPERATION

We are a development stage company with limited operations since our inception on August 2, 2012 to February 28, 2014.  Since our inception to February 28, 2014, we have accumulated a deficit of $35,251.  We anticipate that we will continue to incur substantial losses in the next 12 months. Our financial statements have been prepared assuming that we will continue as a going concern.  We expect we will require additional capital to meet our long term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

Three Month Period Ended February 28, 2014 Compared to the Three Month Period Ended February 28, 2013

Our net loss for the three month period ended February 28, 2014 was $3,442 compared to a net loss of $1,554 during the three month period ended February 28, 2013.

During the three month period ended February 28, 2014, we incurred  general and administrative expenses and professional fees of $3,442 compared to $1,554 incurred during the three month period ended February 28, 2013. General and administrative and professional fee expenses incurred during the three month period ended February 28, 2014 were generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting, developmental costs, and marketing expenses.

The weighted average number of shares outstanding was 4,140,000 for the three month period ended February 28, 2014.  

Six Month Period Ended February 28, 2014 Compared to the Six Month Period Ended February 28, 2013

Our net loss for the six month period ended February 28, 2014 was $19,784 compared to a net loss of $4,636 during the six month period ended February 28, 2013.

During the six month period ended February 28, 2014, we incurred  general and administrative expenses and professional fees of $19,784 compared to $4,636 incurred during the six month period ended February 28, 2013. General and administrative and professional fee expenses incurred during the six month period ended February 28, 2014 were generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting, developmental costs, and marketing expenses.

The weighted average number of shares outstanding was 4,140,000 for the six month period ended February 28, 2014.  

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LIQUIDITY AND CAPITAL RESOURCES

As at February 28, 2014 our current assets were $198 compared to $18,262 in current assets at August 31, 2013. As at February 28, 2014, our current liabilities were $5,849 compared to $4,129 at August 31, 2013.

Stockholders’ deficit was $5,651 as of February 28, 2014 compared to Stockholders’ equity of $14,133 as of August 31, 2013.   

Cash Flows from Operating Activities

We have not generated positive cash flows from operating activities. For the six month period ended February 28, 2014, net cash flows used in operating activities was $20,264. Net cash flows used in operating activities was $33,634 for the period from inception (August 2, 2012) to February 28, 2014.

Cash Flows from Financing Activities

We have financed our operations primarily from either advancements or the issuance of equity and debt instruments. For the six month period ended February 28, 2014, net cash flows from financing activities was $2,200 received from advance from related party.

For the period from inception (August 2, 2012) to February 28, 2014, net cash provided by financing activities was $33,832 received from proceeds from issuance of common stock and advance from related party.

PLAN OF OPERATION AND FUNDING

We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.

Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next six months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) acquisition of inventory; (ii) developmental expenses associated with a start-up business; and (iii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.

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OFF-BALANCE SHEET ARRANGEMENTS

As of the date of this Quarterly Report, we do not have any 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 investors.

GOING CONCERN

The independent auditors' report accompanying our August 31, 2013 financial statements contained an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

No report required.

ITEM 4. CONTROLS AND PROCEDURES

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. 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 officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of February 28, 2014. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was no change in our internal control over financial reporting during the six-month period ended February 28, 2014 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

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PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

Management is not aware of any legal proceedings contemplated by any governmental authority or any other party involving us or our properties. As of the date of this Quarterly Report, no director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

No report required.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

No report required.

ITEM 4. MINE SAFETY DISCLOSURES

No report required.

ITEM 5. OTHER INFORMATION

No report required.

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ITEM 6. EXHIBITS

Exhibits:

31.1 Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a)

32.1 Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 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 Extension Schema Document

101.CAL XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF XBRL Taxonomy Extension Definition Document

101.LAB XBRL Taxonomy Extension Label Linkbase Document

101.PRE XBRL Taxonomy Extension Presentation Linkbase Document

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	VISTA HOLDING GROUP, CORP.
Dated: April 11, 2014	By: /s/ Tatiana Mironenko
	Tatiana Mironenko, President and Chief Executive Officer and Chief Financial Officer

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EX-31

Exhibit 31.1

CERTIFICATION

I, Tatiana Mironenko, President, Chief Executive Officer and Chief Financial Officer of VISTA HOLDING GROUP, CORP., certify that:

1.   I have reviewed this Quarterly Report on Form 10-Q of VISTA HOLDING GROUP, CORP.;

2.   Based on my knowledge, this report does not contain any untrue statement of 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 quarterly  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 15d-15(f)) for the registrant and have:

     a)   designed  such  disclosure  controls  and  procedures,  or caused such  disclosure   control  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;

     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.

Date: April 11, 2014

/s/ Tatiana Mironenko

____________________________

Tatiana Mironenko, President,

Chief Executive Officer and

Chief Financial Officer

EX-32

Exhibit 32.1

CERTIFICATION 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 VISTA HOLDING GROUP, CORP.(the "Company")  on Form 10-Q for the period  ended  February 28, 2013 as filed with the Securities  and  Exchange  Commission  on the date  hereof (the  "Report"),  the undersigned,  in the capacities and on  the  dates  indicated  below,  hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:

     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: April 11, 2014

/s/ Tatiana Mironenko

__________________________

Tatiana Mironenko, President,

Chief Executive Officer and

Chief Financial Officer

XML

Statement of Financial Position (USD $)	Feb. 28, 2014	Aug. 31, 2013
Assets, Current
Cash and Cash Equivalents, at Carrying Value	$ 198	$ 18,262
Assets, Current	198	18,262
Assets	198	18,262
Liabilities, Noncurrent
Accounts Payable and Accrued Liabilities, Noncurrent		480
Due to Related Parties, Noncurrent	5,849	3,649
Liabilities	5,849	4,129
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest
Common Stock, Value, Issued	4,140	4,140
Additional Paid in Capital, Common Stock	25,460	25,460
Retained Earnings (Accumulated Deficit)	(35,251)	(15,467)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	(5,651)	14,133
Stockholders' Equity, Number of Shares, Par Value and Other Disclosures
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares Issued	4,140,000	4,140,000
Liabilities and Equity	$ 198	$ 18,262

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Related Party Disclosures

6 Months Ended

Feb. 28, 2014

Related Party Disclosures:

Related Party Transactions Disclosure

NOTE 3 – DUE TO RELATED PARTY

As of February 28, 2014, a Director had loaned the Company $4,232 to pay for operating expenses and had paid $1,617 for expenses on behalf of the Company which comprises the amount of $5,849 in due to related party on the balance sheet. The amount is due on demand, non-interest bearing and unsecured.  

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Subsequent Events

6 Months Ended

Feb. 28, 2014

Subsequent Events:

Subsequent Events

NOTE 4 – SUBSEQUENT EVENTS

In accordance with ASC 855-10 Company management reviewed all material events through the date of this report and there are no additional material subsequent events to report.

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Statement of Income (USD $)	3 Months Ended		6 Months Ended		19 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014
Operating Expenses
General and Administrative Expense	$ 3,442	$ 1,554	$ 19,784	$ 4,636	$ 35,251
Operating Expenses	3,442	1,554	19,784	4,636	35,251
Operating Income (Loss)	(3,442)	(1,554)	(19,784)	(4,636)	(35,251)
Net Income (Loss) Attributable to Parent	$ (3,442)	$ (1,554)	$ (19,784)	$ (4,636)	$ (35,251)
Earnings Per Share
Earnings Per Share, Basic	$ 0	$ 0	$ 0	$ 0
Weighted Average Number of Shares Outstanding, Basic	4,140,000	2,800,000	4,140,000	2,800,000

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Document and Entity Information	6 Months Ended
	Feb. 28, 2014
Document and Entity Information:
Entity Registrant Name	VISTA HOLDING GROUP, CORP.
Document Type	10-Q
Document Period End Date	Feb. 28, 2014
Amendment Flag	false
Entity Central Index Key	0001557796
Current Fiscal Year End Date	--08-31
Entity Common Stock, Shares Outstanding	4,140,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	Yes
Entity Well-known Seasoned Issuer	Yes
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q2

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Statement of Cash Flows (USD $)	6 Months Ended		19 Months Ended
	Feb. 28, 2014	Feb. 28, 2013	Feb. 28, 2014
Net Cash Provided by (Used in) Operating Activities
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ (19,784)	$ (4,636)	$ (35,251)
Increase (Decrease) in Operating Liabilities
Increase (Decrease) in Accounts Payable	(480)
Increase (Decrease) in Other Operating Assets and Liabilities, Net	0	0	1,617
Net Cash Provided by (Used in) Operating Activities	(20,264)	(4,636)	(33,634)
Net Cash Provided by (Used in) Financing Activities
Proceeds from Issuance of Common Stock	0	0	29,600
Proceeds from loans	2,200	1,800	4,232
Net Cash Provided by (Used in) Financing Activities	2,200	1,800	33,832
Cash and Cash Equivalents, Period Increase (Decrease)	(18,064)	(2,836)	198
Cash and Cash Equivalents, at Carrying Value	18,262	3,032
Cash and Cash Equivalents, at Carrying Value	$ 198	$ 196	$ 198

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Organization, Consolidation and Presentation of Financial Statements

6 Months Ended

Feb. 28, 2014

Organization, Consolidation and Presentation of Financial Statements:

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization and Description of Business

Vista Holding Group, Corp. (“the Company”) was incorporated under the laws of the State of Nevada, U.S. on August 2, 2012.  The Company is in the development stage as defined under Statement on Financial Accounting Standards Accounting Standards Codification FASB ASC 915-205 "Development-Stage Entities.”  Since inception through February 28, 2014 the Company has not generated any revenue and has accumulated losses of $35,251.  The Company plans to commence operations in the business of development of 3D virtual tours and running a web guide of 3D virtual tours for public venues.

Basis of Presentation

The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and pursuant to the instructions to Form 10-Q and Article 8 of Regulation S-X of the United States Securities and Exchange Commission (“SEC”). Certain information or footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting.  Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, or cash flows. It is the Company’s opinion, however, that the accompanying unaudited financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented.

The accompanying unaudited financial statements should be read in conjunction with the Annual Report on Form 10-K for the years ended August 31, 2013 and 2012 as filed with the SEC, which contains the audited financial statements and notes thereto, together with Management’s Discussion and Analysis, for the years ended August 31, 2013 and 2012. The interim results for the three months ended February 28, 2014 are not necessarily indicative of the results to be expected for the year ending August 31, 2014 or for any future interim periods.

Going Concern

The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future.  The Company has incurred losses since inception resulting in an accumulated deficit of $35,251 as of February 28, 2014 and further losses are anticipated in the development of its business raising substantial doubt about the Company’s ability to continue as a going concern.  The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due.  Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

Cash and Cash Equivalents

For purposes of the Statement of Cash Flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.

The Company's bank accounts are deposited in insured institutions.  The funds are insured up to $250,000.  At February 28, 2014 the Company's bank deposits did not exceed the insured amounts.

Basic Loss Per Share

The Company computes loss per share in accordance with “ASC-260,” “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations.  Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period.  Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period.  Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive.  As of February 28, 2014, the Company had no potential dilutive shares.  

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 follows the liability method of accounting for income taxes.  Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences).  The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

Advertising Costs

The Company’s policy regarding advertising is to expense advertising when incurred.  The Company incurred advertising expense of $0 from Inception (August 2, 2012) to February 28, 2014.

Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America (“GAAP” accounting).  The Company has adopted August 31 fiscal year end.

Impairment of Long-Lived Assets

The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable.  When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows.  If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets.  Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles 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 the financial statements and the reported amount of revenues and expenses during the reporting period.  Actual results could differ from those estimates.

Stock-Based Compensation

The Company accounts for its stock options in accordance with ASC 718-10, Accounting for Stock Issued to Employees, which requires the recognition of the cost of employee services received in exchanged for an award of equity instruments in the financial statements and is measured based on the grant date fair value of the award. ASC 718-10 also requires the stock option compensation expense to be recognized over the period during which an employee is required to provide service in exchange for the award. As of February 28, 2014 the Company has not issued any stock-based payments to its employees.

Revenue Recognition

The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.

NOTE 2 – COMMON STOCK

The Company has 75,000,000 common shares authorized with a par value of $ 0.001 per share.

On August 27, 2012, the Company issued 2,800,000 shares of its common stock at $0.001 per share for total proceeds of $2,800.  For the year ended August 31, 2013, the Company issued 1,340,000 shares of its common stock at $0.02 per share for total proceeds of $26,800.

As of February 28, 2014 the Company had 4,140,000 shares issued and outstanding.