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: FEBRUARY 28, 2017
OR
¨	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

AB INTERNATIONAL GROUP CORP.

(Exact name of registrant as specified in its charter)

Nevada	37-1740351	5521
(State or Other Jurisdiction of Incorporation or Organization)	IRS Employer Identification Number	Primary Standard Industrial Classification Code Number

2360 CORPORATE CIRCLE, STE. 400

HENDERSON NV 89074

Tel. 852-635-91332

(Address and telephone number of principal executive offices)

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the last 90 days. Yes x No ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes x No ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer, "accelerated filer," "non-accelerated filer," and "smaller reporting company" in Rule 12b-2 of the Exchange Act. Check one:

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	¨	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 ¨ No x

State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date: 26,150,000 shares of common stock as of April 14, 2017.

TABLE OF CONTENTS

PART I. FINANCIAL INFORMATION
ITEM 1	FINANCIAL STATEMENTS	3
	CONDENSED BALANCE SHEETS (unaudited)	3
	CONDENSED STATEMENTS OF OPERATIONS (unaudited)	4
	CONDENSED STATEMENTS OF CASH FLOWS (unaudited)	5
	NOTES TO CONDENSED FINANCIAL STATEMENTS (unaudited)	6
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
	SIGNATURES	15

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PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

AB INTERNATIONAL GROUP CORP.

CONDENSED BALANCE SHEETS

(Unaudited)

	February 28, 2017			August 31, 2016
ASSETS
Current Assets
Cash and cash equivalents	$	132,517		$	166,826
Accounts receivable		68,736			28,200
Prepaid expenses		4,168			22,501
Net assets of discontinued operations		-			587
Total Current Assets		205,421			218,114
Intangible assets, net		86,384			96,384
TOTAL ASSETS	$	291,805		$	314,498
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities
Accounts payable and accrued liabilities	$	153		$	77,226
Due to shareholder		1,613			2,797
Total Current Liabilities		1,766			80,023
Stockholders’ Equity
Common stock, $0.001 par value, 75,000,000 shares authorized; 26,150,000 shares issued and outstanding		26,150			26,150
Additional paid-in capital		285,193			285,193
Deficit from discontinued operations		(40,189	)		(40,189	)
Retained earnings (accumulated deficit)		18,886			(36,679	)
Total Stockholders’ Equity		290,039			234,475
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	291,805		$	314,498

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

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AB INTERNATIONAL GROUP CORP.

CONDENSED STATEMENTS OF OPERATIONS

(Unaudited)

	Three Months Ended					Six Months Ended
	February 28,		February 29,			February 28,		February 29,
	2017		2016			2017		2016
Revenue	$	84,424	$	-		$	127,253	$	-
Cost of revenue		5,000		-			10,000		-
Gross Profit		79,424		-			117,253		-
OPERATING EXPENSES
General and administrative expenses		21,842		4,410			46,689		10,560
Related party salary and wages		7,500		-			15,000		-
Total Operating Expenses		29,342		4,410			61,688		10,560
INCOME (LOSS) FROM CONTINUED OPERATIONS		50,082		(4,410	)		55,564		(10,560	)
Income Tax Provision		-		-			-		-
Net Income (loss) from continuing operations		50,082		(4,410	)		55,564		(10,560	)
LOSS FROM DISCONTINUED OPERATIONS		-		(587	)		-		(627	)
NET INCOME (LOSS)	$	50,082	$	(4,997	)	$	55,564	$	(11,187	)
NET INCOME (LOSS) FROM CONTINUED OPERATIONS PER SHARE: BASIC AND DILUTED	$	-	$	-		$	-	$	-
LOSS FROM DISCONTINUED OPERATIONS PER SHARE: BASIC AND DILUTED	$	-	$	-		$	-	$	-
NET INCOME (LOSS) PER SHARE: BASIC AND DILUTED	$	-	$	-		$	-	$	-
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED		26,150,000		3,370,000			26,150,000		3,370,000

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

 

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AB INTERNATIONAL GROUP CORP.

CONDENSED STATEMENTS OF CASH FLOWS

(Unaudited)

	Six Months Ended
	February 28,			February 29,
	2017			2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss) from continuing operations	$	55,564		$	(10,560	)
Net loss from discontinued operations, net of tax benefit		-			(627	)
Adjustments to reconcile net income (loss) to net cash from operating activities:
Amortization of intangible asset		10,000			-
Changes in operating assets and liabilities:
Accounts receivable		(40,536	)		-
Prepaid expenses		18,333			-
Accounts payable and accrued liabilities		(77,073	)		-
Change in Assets (Liabilities) from discontinued operations		587			5,330	)
Net cash used in operating activities		(33,125	)		(5,857	)
CASH FLOWS FROM FINANCING ACTIVITIES
Payment to shareholder		(1,184	)		-
Net cash provided by financing activities		(1,184	)		-
Net increase (decrease) in cash and cash equivalents		(34,309	)		(5,857	)
Cash and cash equivalents - beginning of period		166,826			5,857
Cash and cash equivalents - end of period	$	132,517		$	-
Supplemental Cash Flow Disclosures
Cash paid for interest	$	-		$	-
Cash paid for income taxes	$	-		$	-

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

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AB INTERNATIONAL GROUP CORP.

NOTES TO CONDENSED FINANCIAL STATEMENTS

(UNAUDITED)

February 28, 2017

NOTE 1 - ORGANIZATION AND BUSINESS OPERATIONS

AB INTERNATIONAL GROUP CORP. (the “Company”, “we” or “us”) was incorporated under the laws of the State of Nevada on July 29, 2013 (“Inception”). The Company’s fiscal year end is August 31.

On January 22, 2016, the Company's former sole officer, who owned 83% of the Company's outstanding common shares, sold all his common shares to un-related investors. Subsequently, the Company modified its business plan and is currently focusing on the creation of a mobile app marketing engine to be used for movie trailer promotion thru a mobile smartphone app in China. To date, all revenues have been transacted in Hong Kong Dollars.

NOTE 2 –SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars.

The accompanying condensed financial statements of the Company have been prepared, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States have been condensed or omitted pursuant to such rules and regulations. These condensed financial statements reflect all adjustments (consisting only of normal recurring adjustments) that, in the opinion of management, are necessary to present fairly the results of operations of the Company for the periods presented. These condensed financial statements should be read in conjunction with the financial statements and the notes thereto included in the Company’s Form 10-K for the year ended August 31, 2016. The results of operations for the period ended February 28, 2017, are not necessarily indicative of the results that may be expected for the fiscal year ending August 31, 2017.

The preparation of the financial statements in conformity with generally accepted accounting principles, in the United States of America, require management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates.

Intangible Assets

Intangible assets are stated at cost and depreciated on the straight line method over the estimated life of the asset, which is 5 years. Management determined the useful life of the asset through analyzing the life of which the intangible asset would generate ongoing revenues for the Company. The intangible assets are a mobile application product that is used to generate sales by utilizing the mobile app as advertising for third parties, events, or products.

The intangible assets were acquired from a third party provider. Amortized costs of the intangible asset are recorded as cost of sales, as the intangible asset is directly related to generation of revenues in the Company.

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Revenue Recognition

The Company recognizes revenue in accordance with Accounting Standards Codification No. 605, “Revenue Recognition” ("ASC-605"), ASC-605 requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. The Company has recognized the revenues associated with mobile app sales once the criteria has been met, the product has been delivered, and collectability is reasonably assured from the individual customer. To date, the Company’s sales primarily involved transactions whereby the customers utilized the Company’s mobile applications to interact with potential moviegoers, and direct the users of the applications to movie trailer websites and applications.

Accounts Receivable

Accounts receivable consist of amounts due from promotional services provided through app sales. Amounts receivable are recorded at the invoiced amount and do not bear interest. The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in its existing accounts receivable. No amount for bad debt expense has been recorded by the Company.

Foreign Currency Translation 

The Company’s functional currency is the US dollar. Certain balances and transactions included in the financial statements are in Hong Kong dollars and are translated into US dollar using current exchange rates or the spot rate, if applicable. Gains and losses from foreign currency translations are immaterial for separate classification for the period ending February 28, 2017.

Basic and Diluted Income (Loss) Per Share

The Company computes income (loss) per share in accordance with FASB 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 income (loss) available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted income (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.

No potentially dilutive debt or equity instruments were issued or outstanding during the six month periods ended February 28, 2017 and February 29, 2016.

Recent accounting pronouncements

Management has reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company other than those relating to the revised requirements related to revenue recognition, which are required for annual periods beginning subsequent to December 15, 2016.

NOTE 3 – RELATED PARTY TRANSACTIONS

In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note.

During the six month period ended February 28, 2017, a shareholder was repaid $1,184 for operating expenses. As at February 28, 2017 and August 31, 2016, the Company owed $1,613 and $2,797 to this shareholder, respectively. The amounts are due on demand, unsecured, and non-interest bearing.

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NOTE 4 – INCOME TAXES

Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards. Due to the change in control during the year ended August 31, 2016, the Company is expecting limitations on the loss carry forward amounts that were generated prior to the change in control.

Components of net deferred tax assets, including a valuation allowance, are as follows at February 28, 2017 and August 31, 2016:

	Period ending
	February 28,			August 31,
	2017			2016
Deferred tax asset attributable to:
Net operating loss carry over	$	25,638		$	25,638
Net operating losses utilized at 35%		(19,447	)		-
Less: valuation allowance		(6,191	)		(25,638	)
Net deferred tax asset	$	-		$	-

The valuation allowance for deferred tax assets as of February 28, 2017 was $6,191, and $25,638 as of August 31, 2016. In assessing the recovery of the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in the periods in which those temporary differences become deductible. Management considers the scheduled reversals of future deferred tax assets, projected future taxable income, and tax planning strategies in making this assessment. As a result, management determined it was more likely than not the deferred tax assets would not be realized as of February 28, 2017 and August 31, 2016. Management estimates the Company’s tax liability in Hong Kong to be immaterial.

NOTE 5 – SUBSEQUENT EVENTS

In accordance with ASC 855-10, the Company has analyzed its operations subsequent to February 28, 2017 to the date these financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial statements.

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

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, as amended (the "Act") and Section 21E of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). 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.

GENERAL

We were incorporated in the State of Nevada on July 29, 2013. We initially planned to be in the business of purchasing used cars in the United States and selling them to customers in Kyrgyzstan.

On January 22, 2016, the Company's former sole officer, who owned 83% of the Company's outstanding common shares, sold all his common shares to un-related investor Jianli Deng, the Company's current Chief Executive Officer and sole Director. After the stock sale, the Company modified its business plan and presently focuses on revenues generated from a mobile app marketing engine.

We may borrow funds from our officers and shareholders for working capital, however, they have no formal commitment, arrangement or legal obligation to advance or loan funds to the Company.

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RESULTS OF OPERATION

Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation. 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, 2017 COMPARED TO THE THREE MONTH PERIOD ENDED FEBRUARY 29, 2016

REVENUE. During the three month periods ended February 28, 2017 and February 29, 2016 we generated $84,424 and $0 of revenue, respectively.

COST OF SALES. During the three month periods ended February 28, 2017 and February 29, 2016 we incurred $5,000 and $0 of cost of sales, respectively.

OPERATING EXPENSES. During the three month period ended February 28, 2017, we incurred general and administrative expenses of $21,842, and related party wages of $7,500. General and administrative expenses incurred were generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting, developmental costs, and marketing expenses.

NET INCOME. Our net income for the three month period ended February 28, 2017 was $50,082 compared to a net loss of $4,410 from continuing operations, and a net loss from discontinued operations of $587 during the three month period ended February 29, 2016.

SIX MONTH PERIOD ENDED FEBRUARY 28, 2017 COMPARED TO THE SIX MONTH PERIOD ENDED FEBRUARY 29, 2016

REVENUE. During the six month periods ended February 28, 2017 and February 29, 2016 we generated $127,253 and $0 of revenue, respectively.

COST OF SALES. During the six month periods ended February 28, 2017 and February 29, 2016 we incurred $10,000 and $0 of cost of revenue, respectively.

OPERATING EXPENSES. During the six month period ended February 28, 2017, we incurred general and administrative expenses of $46,689, and related party wages of $15,000, and during the six month period ended February 29, 2016 we incurred general and administrative expenses of $10,560. General and administrative expenses incurred were generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting, developmental costs, and marketing expenses.

NET INCOME. Our net income for the six month period ended February 28, 2017 was $55,564 compared to a net loss of $10,560 from continuing operations, and a net loss from discontinued operations of $627 during the six month period ended February 29, 2016.

LIQUIDITY AND CAPITAL RESOURCES

As of February 28, 2017, our total assets were $291,805 compared to $314,498 in total assets at August 31, 2016. Total assets as of February 28, 2017 comprised cash of $132,517, accounts receivable of $68,736, prepaid expenses of $4,168 and $86,384 in intangible assets while as at August 31, 2016 total assets comprised cash of $166,826, accounts receivable of $28,200, prepaid expenses of $22,501 and $96,384 in intangible assets. As of February 28, 2017 and August 31, 2016, our current liabilities were $1,766 and $80,023 respectively.

Stockholders' equity was $290,039 as of February 28, 2017 compared to $234,475 as of August 31, 2016.

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CASH FLOWS FROM OPERATING ACTIVITIES

We have not generated positive cash flows from operating activities. For the six month period ended February 28, 2017, net cash flows used in operating activities were $33,125 consisting of a net income of $55,564, amortization of $10,000, a decrease in prepaid expenses of $18,833, increase in accounts receivable of $40,536, decrease in accounts payable of $77,073, and change in assets from discontinued operations of $587. Net cash flows used in operating activities was $5,857 for the six month period ended February 29, 2016, consisting of a net loss of $10,560 from continuing operations, a net loss of $627 from discontinued operations, and a change in liabilities from discontinued operations of $5,330.

CASH FLOWS FROM INVESTING ACTIVITIES

We neither generated, nor used, funds in investing activities during the three months ended February 28, 2017 or February 29, 2016.

CASH FLOWS FROM FINANCING ACTIVITIES

We generated $1,184 in financing activities from a shareholder loan for the six months ended February 28, 2017. No funds were generated nor used during the six months ended February 29, 2016.

PLAN OF OPERATION AND FUNDING

We expect that working capital requirements will continue to be funded through a combination of our existing funds, further issuances of securities and loans from our principal shareholder. 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 12 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 developmental expenses associated with a start-up business. We intend to finance these expenses with further issuances equity and/or debt securities. 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.

MATERIAL COMMITMENTS

As of February 28, 2017, we had no material commitments.

PURCHASE OF SIGNIFICANT EQUIPMENT

We do not intend to purchase any significant equipment during the next twelve months.

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.

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GOING CONCERN

The independent auditors' audit report accompanying our August 31, 2016 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.

Not applicable for smaller reporting companies.

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 principal executive officer and principal financial officer of the effectiveness of the design and operation of our disclosure controls and procedures as of February 28, 2017. Based on that evaluation, our management concluded that our disclosure controls and procedures were 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 three-month period ended February 28, 2017 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.

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

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

There has not been any material default in any Company indebtedness. The Company has not issued any preferred stock or other senior securities.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable to our Company.

ITEM 5. OTHER INFORMATION

None.

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ITEM 6. EXHIBITS

Exhibits:

31.1	Certification of Chief Executive Officer and Chief Financial Officer pursuant to Exchange Act Rule 13a-14(a) or 15d-14(a).
32.1	Certifications pursuant to Exchange Act 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	Interactive data files pursuant to Rule 405 of Regulation S-T.

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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.

	AB INTERNATIONAL GROUP CORP.
Dated: April 14, 2017	By:	/s/ Jianli Deng
		Jianli Deng
		President and Chief Executive Officer
		and Chief Financial Officer

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