10-Q

 UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

x	QUARTERLY REPORT UNDER TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
	FOR THE QUARTERLY PERIOD ENDED September 30, 2015
	OR
o	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission file number 000-1592411

RERAISE GAMING CORPORATION

(Exact name of registrant as specified in its charter)

NEVADA

(State or other jurisdiction of incorporation or organization)

7785 S. Dean Martin Dr. #100

Las Vegas, NV 89118

(Address of principal executive offices, including zip code.)

(702) 514-7111

(telephone number, including area code)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the last 90 days.  YES o     NO x

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 during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

YES   x     NO o

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,” “non-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

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

 YES o      NO x

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: 17,376,000 shares of common stock as of October 22, 2015.

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     RERAISE GAMING CORPORATION

FINANCIAL STATEMENTS

September 30, 2015

TABLE OF CONTENTS

PART I. - FINANCIAL INFORMATION
		Page
ITEM 1	FINANCIAL STATEMENTS	3
	Unaudited Condensed Balance Sheets as of September 30,2015 and December 31, 2014	3
	Unaudited Condensed Statements of Operations for the three and nine month periods ended September 30, 2015 and 2014	4
	Unaudited Condensed Statements of Cash Flows for the nine month periods ended September 30, 2015 and 2014	5
	Notes to Unaudited Condensed Financial Statements	6
ITEM 2	Management’s Discussion and Analysis of Financial Condition and Results of Operations	8
ITEM 3	Quantitative and Qualitative Disclosures about Market Risk	11
ITEM 4	Controls and Procedures	11
PART II	OTHER INFORMATION	12
ITEM 1A	Risk Factors	12
ITEM 6	Exhibits	12
INDEX TO EXHIBITS		12
SIGNATURES		13

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Item 1:  Financial statements

Reraise Gaming Corporation

Condensed Balance Sheets

	September 30			December 31,
	2015			2014
	(unaudited)
ASSETS
Current assets
Cash	$	24,905		$	21,113
Total current assets		24,905			21,113
Long term assets
Intangible asset, less accumulated amortization
of $2,659 and $1,059 respectively		3,741			5,341
Total long term assts		3,741			5,341
Total assets	$	28,646		$	26,454
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current liabilities
Accounts payable and accrued liabilities	$	1,358		$	2,477
Loan payable - related party		30,000			30,000
Note payable - related party		51,500			26,500
Total current liabilities		82,858			58,977
Stockholders' deficit
Common stock, 100,000,000 shares authorized, at
$0.001 par value, 17,376,000 and 17,271,000 shares
outstanding, respectively		17,376			17,272
Additional paid in capital		2,682,624			2,630,228
Accumulated deficit		(2,754,212	)		(2,680,023	)
Total stockholders' deficit		(54,212	)		(32,523	)
Total liabilities and stockholders' deficit	$	28,646		$	26,454

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

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Reraise Gaming Corporation

 Condensed Statements of Operations

(Unaudited)

	Three months ended						Nine months ended
	September 30,						September 30
	2015			2014			2015			2014
Revenue	$	-		$	-		$	-		$	-
Operating expenses
General and administrative		10,142			2,792			33,158			2,401,410
Product endorsement		-						27,500			17,500
Professional fees		6,874			-			12,900			6,433
Total operating expenses		17,016			2,792			73,558			2,425,343
Loss from operations		(17,016	)		(2,792	)		(73,558	)		(2,425,343	)
Other expenses
Interest expense		107			-			631			457
Total other expenses		107			-			631			457
Loss before provision for income taxes		(17,123	)		(2,792	)		(74,189	)		(2,425,800	)
Net loss	$	(17,123	)	$	(2,792	)	$	(74,189	)	$	(2,425,800	)
Basic and diluted loss per share	$	(0.00	)	$	(0.00	)		(0.00	)	$	(0.15	)
Weighted average shares outstanding
Basic and diluted		17,376,000			17,271,000			17,344,571			16,303,601

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

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Reraise Gaming Corporation

Condensed  Statements of Cash Flow

(Unaudited)

	For the nine months ended
	September 30
	2015			2014
Cash flows from operating activities
Net (loss)	$	(74,189	)	$	(2,425,800	)
Adjustments to reconcile net loss to cash
used in operating activities
Stock based compensation		27,500			2,393,750
Depreciation		1,600			825
Change in assets and liabilities-
Increase (decrease) in accounts payable		(1,119	)		411
Net cash used in operating activities		(46,208	)		(30,814	)
Cash flows from investing activities
Acquisition of interactive web site		-			(6,600	)
Net cash used in investing activities		-			(6,600	)
Cash flows from financing activities
Loan from related party		25,000			25,000
Common stock issued for cash		25,000			5,000
Net cash provided by financing activities		50,000			30,000
Increase (Decrease) in Cash		3,792			(7,414	)
Cash, beginning		21,113			33,655
Cash, ending	$	24,905		$	26,241
Supplementary information
Cash paid:
Interest				$	-
Income taxes				$	-
Supplementary disclosure for non cash financing and
investment activity
Common shares issued for services

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

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Reraise Gaming Corporation

Notes to Unaudited Condensed Financial Statements

September 30, 2015

NOTE 1 - ORGANIZATION AND OPERATIONS

Reraise Gaming Corporation (Reraise) located in Las Vegas, Nevada, was incorporated on October 2, 2013, in the State of Nevada.  As of September 30, 2015 the Company has acquired a variety of poker games, some with patents and some with patents pending, in addition to those we are developing. Each of the games has been acquired or is being developed for different segments of the poker market, namely video poker, brick and mortar, as well as online poker.  Several of the games are available on line, at no charge, to test their viability.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited interim financial statements of Reraise Gaming Corporation have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto for the year ended December 31, 2014 contained in the Company’s Form S 1/A amendment 5 originally filed with the Securities and Exchange Commission on March 24, 2015.  In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein.  The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year.  

Stock-Based Compensation

The Company records stock-based compensation at fair value as of the date of grant and recognizes the corresponding expense over the requisite service period (usually the vesting period), utilizing the Black-Scholes option-pricing model. The volatility component of the calculation is based on the historic volatility of the Company’s stock or the expected future volatility. The expected life assumption is primarily based on historical exercise patterns and employee post-vesting termination behavior. The risk-free interest rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of grant.

NOTE 3 - GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and marketing. As a result, the Company incurred accumulated net losses from inception (October 2, 2013) through the period ended September 30, 2015 of $2,754,212. These conditions raise substantial doubt as to the Company’s ability to continue as a going concern. The Company’s development activities since inception have been financially sustained through the sale of capital stock and capital contributions from a note holder.

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The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock or through debt financing and, ultimately, the achievement of significant operating revenues. 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.

NOTE 4 - COMMITMENT

On May 21, 2014 the Company entered into an agreement with Chris Moneymaker, an individual, to use his name and likeness alongside a brief positive quote on the Company’s website, paraphernalia or literature. In exchange, the Company paid a signing bonus of $10,000, to Chris Moneymaker and committed to pay $1,000 per month for 24 months after it has raised $1,000,000 from the time the contract was initiated plus an additional $500 per month for 24 months for every $1,000,000 thereafter that is raised. The above consulting terms are concurrent, meaning, the 2nd contract will be added to the first contract and every other contract thereafter.

NOTE 5 - STOCKHOLDERS’ EQUITY

On January 7, 2015 the Company issued 55,000 restricted common shares to two consultants, for allowing the Company to utilize the consultants’ name, image and endorsement, on Company material, electronic and other wise.  The shares have a fair value of $27,500 which was recognized as stock based compensation for the nine months ended September 30, 2015.

On June 15, 2015 the Company issued 50,000 restricted common shares, to an investor, at $0.50 per share or a total of $25,000 cash.

NOTE 6 – RELATED PARTY TRANSACTIONS

Between December 3, 2013 and January 29, 2014 a related party made cash advances totaling $30,000, to an individual, to acquire, several patents and patents pending.  The loan is non-interest bearing, unsecured and has no repayment terms or maturity date.

On June 2, 2014, the Company borrowed $25,000 from a related party with compound interest of 5% repayable in one payment of $26,250, on June 1, 2015.  The lender had not made a demand for payment nor for the common stock, to be issued.  In the event of default, the note is secured by not less than 2,000,000 shares of the Company’s common stock.  On August 14, 2015, the note was extended to mature, including accrued interest of $1,322, on June 1, 2016.  The Company evaluated the amendment under ASC 470-50 and determined that the modification was not substantial.

On June 8, 2015 the Company borrowed $25,000, from a related party, on an unsecured note payable, repayable on July 8, 2015, including interest of 2% per annum.  On August 14, 2015, the note was extended to mature, including accrued interest of $542, on July 8, 2016.  The Company evaluated the amendment  under ASC470-50 and determined that the modification was not substantial.  The Company also previously borrowed $1,500 non-interest bearing, payable on demand, which remains outstanding as of September 30, 2015.

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

Forward-Looking Statements

This quarterly report on Form 10-Q contains forward-looking statements. Forward-looking statements are projections of events, revenues, income, future economic performance or management’s plans and objectives for future operations. In some cases, you can identify forward-looking statements by the use of terminology such as “may”, “should”, “expects”, “plans”, “anticipates”, “believes”, “estimates”, “predicts”, “potential” or “continue” or the negative of these terms or other comparable terminology. Examples of forward-looking statements made in this quarterly report on Form 10-Q includes statements about:

· our marketing plan;

· our plans to hire industry experts and expand our management team;

· our beliefs regarding the future of our competitors;

· our anticipated development schedule;

· the anticipated benefits of our product;

· our expectation that the demand for our products will eventually increase; and

· our expectation that we will be able to raise capital when we need it.

These statements are only predictions and involve known and unknown risks, uncertainties and other factors, including:

· general economic and business conditions;

· we may have product liability claims;

· we may not be successful in commercialization of our products;

· regulatory changes may hurt the market for our products;

· we may not be able to protect our intellectual property rights;

· our auditors have issued a going concern opinion regarding our company;

· competition for, among other things, capital, products and skilled personnel; and

· other factors discussed under the section entitled “Risk Factors”,

any of which may cause our company’s or our industry’s actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements.

While these forward-looking statements and any assumptions upon which they are based are made in good faith and reflect our current judgment regarding the direction of our business, actual results will almost always vary, sometimes materially, from any estimates, predictions, projections, assumptions or other future performance suggested herein. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results.

As used in this report, the terms “we”, “us” and “our” mean 808 Renewable Energy Corporation, a Nevada corporation. In this report, unless otherwise specified, all dollar amounts are expressed in United States dollars and all references to “common shares” refer to the common shares in our capital stock.

The following discussion and analysis of our financial condition and plan of operations should be read in conjunction with our unaudited interim financial statements and related notes appearing elsewhere in this Quarterly Report. 

History and Overview

Reraise Gaming Corporation was incorporated on October 2, 2013 under the laws of the State of Nevada.

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Plan of Operations

We are in the business of developing poker games, some with patents and some without patents, for different segments of the poker market, namely video poker, brick and mortar, as well as online poker The Company has, also, acquired, for cash and common stock, a variety of poker games, some with patents and some with patents pending.  Several of the games are available on line, at no charge, to test their viability.

Results of Operations

The following is an analysis of our revenues, and analysis of components of expenses, and variances comparing the nine and three months ended September 30, 2015 to the nine and three months ended September 30, 2014.

We are in our infancy stage and have not generated any revenue from our core business model.  Our total expenses during those periods were general and administrative expense of $33,158 compared to $2,401,410, which included $2,393,750 for stock based compensation; $27,500 for product endorsement compared to $17,500; $12,900 legal and filing fees compared to $6,433. Interest expense for the nine months ended September 30, 2015 was $631 compared to $457 for the nine months ended September 30, 2014.  General and administrative expense for the three months ended September 30, 2015 was $10,142 compared to $2,792 for the same period in 2014. Interest expense for the three months ended September 30, 2015 was $107 compared to $0 for three months ended September 30, 2014.

The increase in operating expenses, for the nine months ended September 30, 2015 compared to the nine months ended September 30, 2014 excluding the stock based compensation paid in 2014, is due to additional costs, primarily legal and filing fees, incurred to maintain the public company. 

Liquidity and Capital Resources

During the nine months ended September, 30, 2015, we utilized cash in the amount of $46,208 to pay for operating activities compared to $30,814 for the nine months ended September 30, 2014. Cash used in operating activities during the nine months ended September 30, 2015 included a net loss of $74,189 compared to a net loss of $2,425,800 for the nine months ended September 30. 2014. The net loss for the nine months ended September 30, 2015 included non-cash stock based compensation expense of $27,500 compared to $2,393,750 for the same period in 2014. Accounts payable decreased and utilized cash of $1,119 for the nine months ended September 30, 2015 compared to cash provided of $411 for the nine months ended September 30, 2014.

 Investing Activities

We did not use any cash resources for investing activities during the nine months ended September 30, 2015 compared to the acquisition cost, of a web site, of $6,600 for the nine months ended September 30, 2014.

Financing Activities

During the nine months ended September 30, 2015 the Company generated $25,000 from a related party loan and $25,000 from the sale of common stock, compared to the nine months ended September 30, 2014, when we received proceeds from notes payable in the amount of $25,000 and $5,000 from the sale of common stock.

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Working Capital Needs:

As of September 30, 2015, we had a working capital deficit of $ 57,953.  Over the next 12 months, we will require approximately $75,000 to sustain our working capital needs as a public reporting company and to further develop our web and bricks and mortar products. 

Sources of Capital:

We expect to obtain financing through the sale of restricted common shares, shareholder loans, and a potential line of credit. The sale of common shares will be priced based on current market activity.  Shareholder loans, depending on circumstances, may be without stated terms of repayment or interest. Because a line of credit is not currently being investigated, its terms will depend on the lender at the time of commitment.  We have no formal agreement that ensures that we will receive such loans. We may exhaust this source of funding at any time.

Plan of Operations:

We are in the infancy stage of developing our products.  The Company was incorporated in the State of Nevada on October 2, 2013, to engage in the development and distribution of poker games. We have generated no revenues from business operations. Our independent registered public accounting firm has issued a going concern opinion. This means there is substantial doubt that we can continue as an on-going business unless we obtain additional capital to pay our ongoing operational costs. Accordingly, we must locate sources of capital to pay our operational costs.

We are in the start-up stage of our business plan. We are currently working with potential sponsors of our card games and the U.S. Patent office before we start promoting our games.  In the next 12 months we anticipate developing and or purchasing additional games for our game portfolio. Every game will require   a novel approach to add it to our portfolio including the issuance of our stock to acquire them. We anticipate when we have reached our goal of several new games in our portfolio we will have a strong portfolio to make available to the general public and begin to charge a fee for downloads of our games via ITunes and our web page Reraisegaming.com.

Our detailed plan of operation consists of identifying the game, applying for patents and trademarks, apply for international patents and trademarks, obtain mathematical analysis to determine the value of the game and market the game to the gaming industry. Each game will need a different degree of development and financing as no two games are alike. On average each game will take between 12 and 18 months to reach its final stage. We will need traditional funding and anticipate hiring a brokerage firm registered with FINRA to assist us in meeting our funding needs. We have currently not discussed our plan with any brokerage firms.

Material Commitments

We do not have any material commitments for capital expenditures.

Seasonal Aspects

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Management is not currently aware of any seasonal aspects which would affect the results of our operations during any particular time of year.

Off Balance Sheet Arrangements

We have no off balance sheet arrangements.

Going Concern

 We anticipate that additional funding will be required in the form of equity financing from the sale of our common stock. At this time, we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of our common stock or through a loan from our directors to meet our obligations over the next twelve months. We do not have any arrangements in place for any future debt or equity financing.

Recent Accounting Pronouncements

Recent accounting pronouncements issued by FASB (including the Emerging Issues Task Force), the AICPA and the SEC, did not or are not believed by the Company management, to have a material impact on the Company’s present or future financial statements.

In June 2014, the FASB issued ASU 2014-10, "Development Stage Entities". The amendments in this update remove the definition of a development stage entity from the Master Glossary of the ASC thereby removing the financial reporting distinction between development stage entities and other reporting entities from U.S. GAAP. In addition, the amendments eliminate the requirements for development stage entities to (1) present inception-to-date information in the statements of income, cash flows, and shareholder equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. The amendments in this update are applied retrospectively. The Company has adopted ASU 2014-10. The adoption of ASU 2014-10 removed the development stage entity financial reporting requirements from the Company. The company elected early adoption of ASU 2014-10.

No other accounting pronouncements issued by FASB (including the Emerging Issues Task Force), the AICPA and the SEC, did not or are not believed by the Company management, to have a material impact on the Company’s present or future financial statements

ITEM 3.        QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 4.        CONTROLS AND PROCEDURES.

Under the supervision and with the participation of our management, including the Chief Executive Officer and Chief Financial Officer, we have evaluated the effectiveness of our disclosure controls and procedures as required by Exchange Act Rule 13a-15(b) as of the end of the period covered by this report.  Based on that evaluation, the Chief Executive Officer and Chief Financial Officer have concluded that our disclosure controls and procedures were not effective during the nine month period ended September 30, 2015.

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There were no changes in our internal control over financial reporting during the three month period ended September 30, 2015 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II. OTHER INFORMATION

ITEM 1A.     RISK FACTORS

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 6.        EXHIBITS.

The following documents are included herein:

Exhibit No.	Document Description
31.1	Certification of Principal Executive Officer and Principal Financial Officer pursuant Section 302 of the Sarbanes-Oxley Act of 2002
32.1	Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following person on behalf of the Registrant and in the capacities on this 10th day of November, 2015.

RERAISE GAMING CORPORATION
BY: /s/	RON CAMACHO RON CAMACHO
	Principal Executive Officer Principal Financial Officer and Principal Accounting Officer

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EX-31.1

EXHIBIT 31.1

CERTIFICATION

Pursuant to 18 U.S.C. 1350

(Section 302 of the Sarbanes-Oxley Act of 2002)

I, Ron Camacho, certify that:

1.    I have reviewed this Report on Form 10-Q of RERAISE GAMING CORPORATION;

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 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 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.

Date: November 10, 2015   

BY: /s/	RON CAMACHO RON CAMACHO
	Principal Executive Officer Principal Financial Officer and Principal Accounting Officer

EX-32.1

EXHIBIT 32.1

CERTIFICATION

Pursuant to 18 U.S.C. 1350

(Section 906 of the Sarbanes-Oxley Act of 2002)

In connection with the Report on Form 10-Q of RERAISE GAMING CORPORATION (the "Company") for the period ended March 31, 2015, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), Ron Camacho, as Principal Executive Officer and Principal Financial Officer of the Company, hereby certifies, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.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 results of operations of the Company.

Date: November 10, 2015

BY: /s/	RON CAMACHO RON CAMACHO
	Principal Executive Officer Principal Financial Officer and Principal Accounting Officer

This certification accompanies each Report pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of ss.18 of the Securities Exchange Act of 1934, as amended.

A signed original of this written statement required by Section 906 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.

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COMMITMENT

9 Months Ended

Sep. 30, 2015

COMMITMENT [Abstract]

COMMITMENT

NOTE 4- COMMITMENT

On May 21, 2014 the Company entered into an agreement with Chris Moneymaker, an individual, to use his name and likeness alongside a brief positive quote on the Company's website, paraphernalia or literature. In exchange, the Company paid a signing bonus of $10,000, to Chris Moneymaker and committed to pay $1,000 per month for 24 months after it has raised $1,000,000 from the time the contract was initiated plus an additional $500 per month for 24 months for every $1,000,000 thereafter that is raised. The above consulting terms are concurrent, meaning, the 2nd contract will be added to the first contract and every other contract thereafter.

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GOING CONCERN

9 Months Ended

Sep. 30, 2015

GOING CONCERN [Abstract]

GOING CONCERN

NOTE 3 - GOING CONCERN
 

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and marketing. As a result, the Company incurred accumulated net losses from inception (October 2, 2013) through the period ended September 30, 2015 of $2,754,212. These conditions raise substantial doubt as to the Company's ability to continue as a going concern. The Company's development activities since inception have been financially sustained through the sale of capital stock and capital contributions from a note holder.

The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock or through debt financing and, ultimately, the achievement of significant operating revenues. 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.

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Condensed Balance Sheets - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Current assets
Cash	$ 24,905	$ 21,113
Total current assets	24,905	21,113
Long term assets
Intangible asset, less accumulated amortization of $2,659 and $1,059 respectively	3,741	5,341
Total long term assets	3,741	5,341
Total assets	28,646	26,454
Current liabilities
Accounts payable and accrued liabilities	1,358	2,477
Loan payable - related party	30,000	30,000
Note payable - related party	51,500	26,500
Total current liabilities	82,858	58,977
Stockholders' deficit
Common stock, 100,000,000 shares authorized, at $0.001 par value, 17,376,000 and 17,271,000 shares outstanding, respectively	17,376	17,272
Additional paid in capital	2,682,624	2,630,228
Accumulated deficit	(2,754,212)	(2,680,023)
Total stockholders' deficit	(54,212)	(32,523)
Total liabilities and stockholders' deficit	$ 28,646	$ 26,454

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ORGANIZATION AND OPERATIONS

9 Months Ended

Sep. 30, 2015

ORGANIZATION AND OPERATIONS [Abstract]

ORGANIZATION AND OPERATIONS

NOTE 1 - ORGANIZATION AND OPERATIONS

Reraise Gaming Corporation (Reraise) located in Las Vegas, Nevada, was incorporated on October 2, 2013, in the State of Nevada. As of September 30, 2015 the Company has acquired a variety of poker games, some with patents and some with patents pending, in addition to those we are developing. Each of the games has been acquired or is being developed for different segments of the poker market, namely video poker, brick and mortar, as well as online poker. Several of the games are available on line, at no charge, to test their viability.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2015

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying unaudited interim financial statements of Reraise Gaming Corporation have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto for the year ended December 31, 2014 contained in the Company's Form S 1/A amendment 5 originally filed with the Securities and Exchange Commission on March 24, 2015. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year.

Stock-Based Compensation

The Company records stock-based compensation at fair value as of the date of grant and recognizes the corresponding expense over the requisite service period (usually the vesting period), utilizing the Black-Scholes option-pricing model. The volatility component of the calculation is based on the historic volatility of the Company's stock or the expected future volatility. The expected life assumption is primarily based on historical exercise patterns and employee post-vesting termination behavior. The risk-free interest rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of grant.

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Condensed Balance Sheets(Parenthetical) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
Condensed Balance Sheets [Abstract]
Intangible Assets, accumulated amortization	$ 2,659	$ 1,059
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, par value per share	$ 0.001	$ 0.001
Common Stock, shares outstanding	17,376,000	17,271,000

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Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2015	Oct. 22, 2015
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2015
Entity Registrant Name	RERAISE GAMING CORPORATION
Entity Central Index Key	0001592411
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2015
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		17,376,000

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Condensed Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2015	Sep. 30, 2014
Income Statement [Abstract]
Revenue
Operating expenses
General and administrative	$ 10,142	$ 2,792	$ 33,158	$ 2,401,410
Product endorsement			27,500	17,500
Professional fees	$ 6,874		12,900	6,433
Total operating expenses	17,016	$ 2,792	73,558	2,425,343
Loss from operations	(17,016)	$ (2,792)	(73,558)	(2,425,343)
Other expenses
Interest expense	107		631	457
Total other expenses	107		631	457
Loss before provision for income taxes	(17,123)	$ (2,792)	(74,189)	(2,425,800)
Net loss	$ (17,123)	$ (2,792)	$ (74,189)	$ (2,425,800)
Basic and diluted loss per share	$ 0.00	$ 0.00	$ 0.00	$ (0.15)
Weighted average shares outstanding Basic and diluted	17,376,000	17,271,000	17,344,571	16,303,601

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policy)

9 Months Ended

Sep. 30, 2015

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Basis of Presentation

Basis of Presentation

The accompanying unaudited interim financial statements of Reraise Gaming Corporation have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto for the year ended December 31, 2014 contained in the Company's Form S 1/A amendment 5 originally filed with the Securities and Exchange Commission on March 24, 2015. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for the interim periods are not necessarily indicative of the results to be expected for the full year.

Stock-Based Compensation

Stock-Based Compensation

The Company records stock-based compensation at fair value as of the date of grant and recognizes the corresponding expense over the requisite service period (usually the vesting period), utilizing the Black-Scholes option-pricing model. The volatility component of the calculation is based on the historic volatility of the Company's stock or the expected future volatility. The expected life assumption is primarily based on historical exercise patterns and employee post-vesting termination behavior. The risk-free interest rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of grant.

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RELATED PARTY TRANSACTIONS

9 Months Ended

Sep. 30, 2015

RELATED PARTY TRANSACTIONS [Abstract]

RELATED PARTY TRANSACTIONS

NOTE 6 – RELATED PARTY TRANSACTIONS

Between December 3, 2013 and January 29, 2014 a related party made cash advances totaling $30,000, to an individual, to acquire, several patents and patents pending.  The loan is non-interest bearing, unsecured and has no repayment terms or maturity date.

On June 2, 2014, the Company borrowed $25,000 from a related party with compound interest of 5% repayable in one payment of $26,250, on June 1, 2015.  The lender had not made a demand for payment nor for the common stock, to be issued.  In the event of default, the note is secured by not less than 2,000,000 shares of the Company's common stock.  On August 14, 2015, the note was extended to mature, including accrued interest of $1,322, on June 1, 2016.  The Company evaluated the amendment under ASC 470-50 and determined that the modification was not substantial.

On June 8, 2015 the Company borrowed $25,000, from a related party, on an unsecured note payable, repayable on July 8, 2015, including interest of 2% per annum. On August 14, 2015, the note was extended to mature, including accrued interest of $542, on July 8, 2016. The Company evaluated the amendment under ASC470-50 and determined that the modification was not substantial. The Company also previously borrowed $1,500 non-interest bearing, payable on demand, which remains outstanding as of September 30, 2015.

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STOCKHOLDERS' EQUITY (Details)			9 Months Ended
	Jun. 15, 2015 USD ($) $ / shares shares	Jan. 07, 2015 item shares	Sep. 30, 2015 USD ($)	Sep. 30, 2014 USD ($)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation | $			$ 27,500	$ 2,393,750
Restricted stock [Member] | Two consultants [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock issued for services, shares		55,000
Number of consultants to whom shares issued for services | item		2
Restricted stock [Member] | Investor [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares issued	50,000
Share price (in dollars per share) | $ / shares	$ 0.50
Value of share issued | $	$ 25,000

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GOING CONCERN (Details) - USD ($)	Sep. 30, 2015	Dec. 31, 2014
GOING CONCERN [Abstract]
Accumulated net losses	$ 2,754,212	$ 2,680,023

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COMMITMENT (Details) - USD ($)		9 Months Ended
	May. 21, 2014	Sep. 30, 2015
COMMITMENT [Abstract]
Amount of agreement signing bonus	$ 10,000
Amount of compensation paid per month	$ 1,000
Term period of consulting contract	24 months
Amount raised from the contract initiated	$ 1,000,000
Additional amount of compensation paid per month for every $1,000,000 thereafter that is raised		$ 500

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RELATED PARTY TRANSACTIONS (Details) - USD ($)					2 Months Ended	9 Months Ended
	Aug. 14, 2015	Jun. 08, 2015	Jun. 01, 2015	Jun. 02, 2014	Jan. 29, 2014	Sep. 30, 2015	Sep. 30, 2014
Related Party Transaction [Line Items]
Loan from related party						$ 25,000	$ 25,000
Notes Payable to Banks [Member]
Related Party Transaction [Line Items]
Amount borrowed				$ 25,000
Interest rate				5.00%
Amount of note to be repayable			$ 26,250
Accrued interest	$ 1,322
Minimum [Member] | Notes Payable to Banks [Member]
Related Party Transaction [Line Items]
Note secured against number of shares				2,000,000
Related Party [Member]
Related Party Transaction [Line Items]
Loan from related party		$ 25,000			$ 30,000
Interest rate		2.00%
Accrued interest	$ 542
Additional borrowed amount						$ 1,500
Maturity date	Jul. 08, 2016	Jul. 08, 2015

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Condensed Statements of Cash Flow - USD ($)	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities
Net (loss)	$ (74,189)	$ (2,425,800)
Adjustments to reconcile net loss to cash used in operating activities
Stock based compensation	27,500	2,393,750
Depreciation	1,600	825
Change in assets and liabilities-
Increase (decrease) in accounts payable	(1,119)	411
Net cash used in operating activities	$ (46,208)	(30,814)
Cash flows from investing activities
Acquisition of interactive web site		(6,600)
Net cash used in investing activities		(6,600)
Cash flows from financing activities
Loan from related party	$ 25,000	25,000
Common stock issued for cash	25,000	5,000
Net cash provided by financing activities	50,000	30,000
Increase (Decrease) in Cash	3,792	(7,414)
Cash, beginning	21,113	33,655
Cash, ending	$ 24,905	$ 26,241
Cash paid:
Interest
Income taxes
Supplementary disclosure for non cash financing and investment activity
Common shares issued for services

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STOCKHOLDERS EQUITY

9 Months Ended

Sep. 30, 2015

STOCKHOLDERS' EQUITY [Abstract]

STOCKHOLDERS' EQUITY

NOTE 5 - STOCKHOLDERS' EQUITY

On January 7, 2015 the Company issued 55,000 restricted common shares to two consultants, for allowing the Company to utilize the consultants' name, image and endorsement, on Company material, electronic and other wise. The shares have a fair value of $27,500 which was recognized as stock based compensation for the nine months ended September 30, 2015.

On June 15, 2015 the Company issued 50,000 restricted common shares, to an investor, at $0.50 per share or a total of $25,000 cash.