10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

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

For the quarterly period ended December 31, 2013.

or

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

For the transition period from __________ to __________

Commission File Number: 000-53498

SmartData Corporation

(Exact name of registrant as specified in its charter)

Nevada	87-0449945
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

PO BOX 1593, Moab, Utah	84532
(Address of principal executive offices)	(Zip Code)

(801) 557-6748

(Registrant's telephone number, including area code)

_______________________________________________________

(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the Registrant has (1) filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 (the “Exchange Act”) during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes  X . No .

Indicate by check mark whether the Registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§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 [the Registrant has no website]).

 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 definition of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.  (Check one):

Large accelerated filer	.	Accelerated filer	.
Non-accelerated filer	. (Do not check if a smaller reporting company)	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  X . No .

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS

Indicate by check mark whether the Registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Not applicable.

APPLICABLE ONLY TO CORPORATE ISSUERS

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of February 11, 2014: 950,687

2

NAME REFERENCES

In this Quarterly Report, references to “SmartData,” the “Company,” “we,” “our,” “us” and words of similar import, refer to “SmartData Corporation,” the Registrant.  

FORWARD-LOOKING STATEMENTS

This Quarterly Report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”).  In some cases, you can identify forward-looking statements by the following words: “anticipate,” “believe,” “continue,” “could,” “estimate,” “expect,” “intend,” “may,” “ongoing,” “plan,” “potential,” “predict,” “project,” “should,” “will,” “would,” or the negative of these terms or other comparable terminology, although not all forward-looking statements contain these words. Forward-looking statements are not a guarantee of future performance or results, and will not necessarily be accurate indications of the times at, or by, which such performance or results will be achieved. Forward-looking statements are based on information available at the time the statements are made and involve known and unknown risks, uncertainties and other factors that may cause our results, levels of activity, performance or achievements to be materially different from the information expressed or implied by the forward-looking statements in this Quarterly Report.  These factors include, but are not limited to, economic conditions generally in the United States and internationally, and in the industry and markets in which we have and may participate in the future, competition within our chosen industry, our current and intended business, our assets and plans, the effect of applicable United States and foreign laws, rules and regulations on our business and our failure to successfully develop, compete in and finance our current and intended business operations.

You should read any other cautionary statements made in this Quarterly Report as being applicable to all related forward-looking statements wherever they appear in this Quarterly Report. We cannot assure you that the forward-looking statements in this Quarterly Report will prove to be accurate, and therefore, prospective investors are encouraged not to place undue reliance on forward-looking statements. You should read this Quarterly Report completely, and it should be considered in light of all other information contained in the reports or registration statement that we file with the Securities and Exchange Commission (the “SEC”), including all risk factors outlined therein. Other than as required by law, we undertake no obligation to update or revise these forward-looking statements, even though our situation may change in the future.

3

JUMPSTART OUR BUSINESS STARTUPS ACT DISCLOSURE

We qualify as an “emerging growth company,” as defined in Section 2(a)(19) of the Securities Act by the Jumpstart Our Business Startups Act (the “JOBS Act”). An issuer qualifies as an “emerging growth company” if it has total annual gross revenues of less than $1.0 billion during its most recently completed fiscal year, and will continue to be deemed an emerging growth company until the earliest of:

• the last day of the fiscal year of the issuer during which it had total annual gross revenues of $1.0 billion or more;

• the last day of the fiscal year of the issuer following the fifth anniversary of the date of the first sale of common equity securities of the issuer pursuant to an effective registration statement;

• the date on which the issuer has, during the previous three-year period, issued more than $1.0 billion in non-convertible debt; or

• the date on which the issuer is deemed to be a “large accelerated filer,” as defined in Section 240.12b-2 of the Exchange Act.

As an emerging growth company, we are exempt from various reporting requirements. Specifically, we are exempt from the following provisions:

• Section 404(b) of the Sarbanes-Oxley Act of 2002, which requires evaluations and reporting related to an issuer’s internal controls;

• Section 14A(a) of the Exchange Act, which requires an issuer to seek shareholder approval of the compensation of its executives not less frequently than once every three years; and

• Section 14A(b) of the Exchange Act, which requires an issuer to seek shareholder approval of its so-called “golden parachute” compensation, or compensation upon termination of an employee’s employment.

Under the JOBS Act, emerging growth companies may delay adopting new or revised accounting standards that have different effective dates for public and private companies until such time as those standards apply to private companies.  We have irrevocably elected not to avail ourselves of this exemption from new or revised accounting standards and, therefore, will be subject to the same new or revised accounting standards as other public companies that are not emerging growth companies.

PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS.

The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (consisting of normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at December 31, 2013, and 2012, and for the periods then ended have been made. Certain information and 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. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's September 30, 2013, audited financial statements.  The results of operations for the period ended December 31, 2013, are not necessarily indicative of the operating results for the full year.

4

SmartData Corporation

[A Development Stage Company]

UNAUDITED CONDENSED FINANCIAL STATEMENTS

December 31, 2013

5

SmartData Corporation

[A Development Stage Company]

CONTENTS

	PAGE
Unaudited Condensed Balance Sheets, December 31, 2013 and September 30, 2013	7
Unaudited Condensed Statements of Operations, for the three months ended December 31, 2013, and 2012, and for the period from Re-entering the Development Stage [October 1, 1991] through December 31, 2013	8
Unaudited Condensed Statements of Cash Flows, for the three months ended December 31, 2013, and 2012, and for the period from Re-entering the Development Stage [October 1, 1991] through December 31, 2013	9
Notes to Unaudited Condensed Financial Statements	10

6

SmartData Corporation

[A Development Stage Company]

UNAUDITED CONDENSED BALANCE SHEETS

As of December 31, 2013 and September 30, 2013

		December 31, 2013		September 30, 2013
Assets
Cash	$	507	$	270
Total Current Assets		507		270
Total Assets	$	507	$	270
Liabilities and Stockholders' Deficit
Liabilities
Current Liabilities
Accounts Payable	$	15,774	$	10,750
Convertible Promissory Note		15,500		15,500
Payable to Shareholder		82,818		79,318
Total Current Liabilities		114,092		105,568
Total Liabilities		114,092		105,568
Stockholders' Deficit
Common Stock - 100,000,000 shares authorized having a par value of $0.001 per share; 950,687 shares issued and outstanding, as of December 31, 2013 and September 30, 2013; respectively		951		951
Capital in Excess of par value		259,809		257,881
Deficit accumulated during the development stage		(374,345)		(364,130)
Total Stockholders' Deficit		(113,585)		(105,298)
Total Liabilities and Stockholders' Deficit	$	507	$	270

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

7

SmartData Corporation

[A Development Stage Company]

Unaudited Condensed Statements of Operations

For the Three-Month Periods Ended December 31, 2013 and 2012 and

for the Period from Re-entering the Development Stage [October 1, 1991] through December 31, 2013

		For the Three Months Ended				For the Period from re-entering the development stage [October 1, 1991]
		December 31,		December 31,		Through Dec. 31,
		2013		2012		2013
Revenues	$	-	$	-	$	-
Operating Expenses
General and Administrative Expenses		8,287		8,176		357,041
Loss from Operations		(8,287)		(8,176)		(357,041)
Other Income (Expense)
Gain on Forgiveness of Debt		-		-		2,353
Interest Expense		(1,928)		(1,568)		(19,657)
Total Other Income (Expense)		(1,928)		(1,568)		(17,304)
Net Loss before income taxes		(10,215)		(9,744)		(374,345)
Income Taxes		-		-		-
Net Loss	$	(10,215)	$	(9,744)	$	(374,345)
Basic and Diluted Loss per share	$	(.01)	$	(.01)
Basic and diluted weighted average number of common shares outstanding		950,687		950,687

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

8

SmartData Corporation

[A Development Stage Company]

Unaudited Condensed Statements of Cash Flows

For the Three-Month Periods Ended December 31, 2013 and 2012 and

for the Period from Re-entering the Development Stage [October 1, 1991] through December 31, 2013

		For the Three Months Ended				From Re-entering the Development Stage [October 1, 1991] through
		December 31,		December 31,		December 31,
		2013		2012		2013
Cash Flows From Operating Activities
Net Loss	$	(10,215)	$	(9,744)	$	(374,345)
Adjustments to reconcile Net Loss  to net cash used by operating activities
Gain on forgiveness of debt		-		-		(2,353)
Non-cash interest expense		1,928		1,568		19,097
Shares issued for services		-		-		22,450
Changes in assets and liabilities
Increase (decrease) in accounts payable		5,024		3,155		18,127
Decrease in Prepaid Expenses		-		591		-
Increase in debt - Related Party		3,500		4,500		101,381
Net Cash From Operating Activities		237		70		(215,643)
Cash Flows From Investing Activities
Net Cash From Investing Activities		-		-		-
Cash Flows From Financing Activities
Issuance of Notes Payable		-		-		16,150
Proceeds from issuances of common stock		-		-		200,000
Net Cash From Financing Activities		-		-		216,150
Net Increase (Decrease) in Cash		237		70		507
Beginning Cash Balance		270		413		-
Ending Cash Balance	$	507	$	483	$	507
Supplemental Disclosures
Interest paid	$	-	$	-	$	-
Income taxes paid	$	-	$	-	$	-
Supplemental Schedule of Noncash Investing and Financing Activities:
Common Stock issued for Debt	$	-	$	-	$	19,213

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

9

SmartData Corporation

[A Development Stage Company]

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accompanying condensed financial statements have been prepared without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. In the opinion of management, the interim financial statements reflect all adjustments, consisting of normal recurring adjustments, which are necessary for a fair presentation of the results for the periods presented. Certain information and disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's Annual Report for the year ended September 30, 2013. The operating results for the periods presented are not necessarily indicative of the operating results for the full year.

NOTE 2 - GOING CONCERN

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. However, the Company has incurred losses since its inception and has no revenue-generating activities. These factors raise substantial doubt about the ability of the Company to continue as a going concern. In this regard, management is seeking potential business opportunities and is proposing to raise any necessary additional funds not provided by operations through loans and/or through additional sales of its common stock. There is no assurance that the Company will be successful in raising additional capital or achieving profitable operations. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

NOTE 3 - NOTES PAYABLE – RELATED PARTY

Through December 31, 2013, the Company had received $101,881 in advances from certain officers of the Company under promissory notes. A balance of $82,818 is still outstanding on these notes. The notes bear no interest and are payable on demand.  Although the notes bear no interest, the Company imputed interest at a rate of 8% and during the three month period ended December 31, 2013 and 2012, recognized $1,928 and $1,568, respectively, in interest expense with an increase to additional paid in capital for the same amount.

NOTE 4 - NEW ACCOUNTING STANDARDS

From time to time, new accounting pronouncements are issued by FASB that are adopted by the Company as of the specified effective date.  If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company’s financial statements upon adoption.

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

FORWARD-LOOKING STATEMENT NOTICE

This Quarterly Report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”).  In some cases, you can identify forward-looking statements by the following words: “anticipate,” “believe,” “continue,” “could,” “estimate,” “expect,” “intend,” “may,” “ongoing,” “plan,” “potential,” “predict,” “project,” “should,” “will,” “would,” or the negative of these terms or other comparable terminology, although not all forward-looking statements contain these words. Forward-looking statements are not a guarantee of future performance or results, and will not necessarily be accurate indications of the times at, or by, which such performance or results will be achieved. Forward-looking statements are based on information available at the time the statements are made and involve known and unknown risks, uncertainties and other factors that may cause our results, levels of activity, performance or achievements to be materially different from the information expressed or implied by the forward-looking statements in this Quarterly Report.  These factors include, but are not limited to, economic conditions generally in the United States and internationally, and in the industry and markets in which we have and may participate in the future, competition within our chosen industry, our current and intended business, our assets and plans, the effect of applicable United States and foreign laws, rules and regulations on our business and our failure to successfully develop, compete in and finance our current and intended business operations.

You should read any other cautionary statements made in this Quarterly Report as being applicable to all related forward-looking statements wherever they appear in this Quarterly Report. We cannot assure you that the forward-looking statements in this Quarterly Report will prove to be accurate, and therefore, prospective investors are encouraged not to place undue reliance on forward-looking statements. You should read this Quarterly Report completely, and it should be considered in light of all other information contained in the reports or registration statement that we file with the Securities and Exchange Commission (the “SEC”), including all risk factors outlined therein. Other than as required by law, we undertake no obligation to update or revise these forward-looking statements, even though our situation may change in the future.

PLAN OF OPERATION

Our Plan of Operation for the next 12 months is to: (i) consider guidelines of industries in which we may have an interest; (ii) adopt a business plan regarding engaging in the business of any selected industry; and (iii) to commence such operations through funding and/or the acquisition of a going concern engaged in any industry selected.

During the next 12 months, our only foreseeable cash requirements, which may be advanced by our management or principal stockholders as loans to us, will relate to maintaining our good standing or the payment of expenses associated with legal, accounting and other fees related to our compliance with the Exchange Act requirements of being a reporting issuer and reviewing or investigating any potential acquisition or business combination candidate.  Because we have not determined any business or industry in which our operations will be commenced, and we have not identified any prospective acquisition or business combination candidate as of the date of this Quarterly Report, it is impossible to predict the amount of any such costs or required advances.  Any such loan will be on terms no less favorable to us than would have been made available to us from a commercial lender in an arm’s length transaction.   

LIQUIDITY AND CAPITAL RESOURCES

The Company remains in the development stage and has experienced no significant change in liquidity or capital resources or stockholders' equity since inception. The Company's balance sheet as of December 31, 2013, reflects a total asset value of $507. The Company has little cash or line of credit, other than that which present management may agree to extend to or invest in the Company, nor does it expect to have one before a merger is effected. The Company will carry out its plan of business as discussed above. The Company cannot predict to what extent its liquidity and capital resources will be diminished prior to the consummation of a business combination or whether its capital will be further depleted by the operating losses (if any) of the business entity which the Company may eventually acquire.

RESULTS OF OPERATIONS

We had no operations during the quarterly period ended December 31, 2013, nor do we have operations as of the date of this filing.  General and administrative expenses were $8,287 for the December 31, 2013 period compared to $8,716 for the December 31, 2012 period. General and administrative expenses for the three months ended December 31, 2013 and 2012 were comprised mainly of accounting and stock transfer fees. We had a net loss of $10,215 for the December 31, 2013 period compared to net loss of $9,744 for the December 31, 2012, period.

For the current fiscal year, the Company anticipates incurring a loss as a result of legal and accounting expenses, and expenses associated with locating and evaluating acquisition candidates. The Company anticipates that until a business combination is completed with an acquisition candidate, it will not generate revenues, and may continue to operate at a loss after completing a business combination, depending upon the performance of the acquired business.

11

NEED FOR ADDITIONAL FINANCING

Based upon current management's willingness to extend credit to the Company and/or invest in the Company until a business combination is completed, the Company believes that its existing capital will be sufficient to meet the Company's cash needs required for the costs of compliance with the continuing reporting requirements of the Securities Exchange Act of 1934, as amended, and for the costs of accomplishing its goal of completing a business combination, for an indefinite period of time. Accordingly, in the event the Company is able to complete a business combination during this period, it anticipates that its existing capital will be sufficient to allow it to accomplish the goal of completing a business combination. There is no assurance, however, that the available funds will ultimately prove to be adequate to allow it to complete a business combination, and once a business combination is completed, the Company's needs for additional financing are likely to increase substantially. In addition, as current management is under no obligation to continue to extend credit to the Company and/or invest in the Company, there is no assurance that such credit or investment will continue or that it will continue to be sufficient for future periods.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not required by smaller reporting companies.

ITEM 4. CONTROLS AND PROCEDURES.

(a) Evaluation of Disclosure Controls and Procedures. Evaluation of Disclosure Controls and Procedures Disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act) are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in rules and forms adopted by the Securities and Exchange Commission ("SEC"), and that such information is accumulated and communicated to management, including the President and Secretary, to allow timely decisions regarding required disclosures. Under the supervision and with the participation of our management, including our President and Secretary, we evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 (the "Exchange Act")). Based upon that evaluation, our President and Secretary concluded that, as of the end of the period covered by this report, our disclosure controls and procedures were not effective, but the costs of remediation would place further strain on the Company’s limited access to capital.

(b) Changes in Internal Control over Financial Reporting. There were no changes in the Company's internal controls over financial reporting, known to the chief executive officer or the chief financial officer, that occurred during the period covered by this report that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.

PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

No legal proceedings are threatened or pending against SmartData Corporation, or any of our officers or directors. Further, none of our officers, directors or affiliates are parties against SmartData Corporation, or have any material interests in actions that are adverse to our own.

ITEM 1A. RISK FACTORS.

Smaller reporting companies are not required to provide the information required by this item.

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

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4. MINE SAFETY DISCLOSURES.

None; not applicable.

ITEM 5. OTHER INFORMATION.

None.

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ITEM 6. EXHIBITS.

(a) Exhibits

Copies of the following documents are included as exhibits to this report pursuant to Item 601 of Regulation S-K.

Exhibit No.	Title of Document	Location
31.1	Certification of the Principal Executive Officer/ Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002	Attached
32.1	Certification of the Principal Executive Officer/ Principal Financial Officer pursuant to U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002	Attached
101.INS	XBRL Instance Document*
101.PRE.	XBRL Taxonomy Extension Presentation Linkbase*
101.LAB	XBRL Taxonomy Extension Label Linkbase*
101.DEF	XBRL Taxonomy Extension Definition Linkbase*
101.CAL	XBRL Taxonomy Extension Calculation Linkbase*
101.SCH	XBRL Taxonomy Extension Schema*

*Pursuant to Rule 406T of Regulation S-T, these interactive data files are deemed “furnished” and not “filed” or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, or deemed “furnished” and not “filed” for purposes of Section 18 of the Securities and Exchange Act of 1934, and otherwise is not subject to liability under these sections.

13

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized

SmartData Corporation

Date: February 12, 2013

By: /s/ Burkeley Priest                              

Burkeley Priest, President, CEO and CFO

14

EX-31.1

Exhibit 31.1

CERTIFICATION PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Burkeley Priest, certify that:

1.

I have reviewed this Quarterly Report on Form 10-Q of SmartData Corporation;

2.

Based on my knowledge, this Quarterly Report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this Quarterly Report;

3.

Based on my knowledge, the financial statements, and other financial information included in this Quarterly Report, fairly present in all material respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods presented in this Quarterly Report;

4.

The Registrant’s other certifying officer(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 Rule 13a-15(f) and 15d-15(f)) for the Registrant and have:

a.

designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this Quarterly Report is being prepared;

b.

designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c.

evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this Quarterly Report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this Quarterly Report based on such evaluation; and

d.

disclosed in this Quarterly 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:	February 12,  2014	By:	/s/ Burkeley Priest
			Burkeley Priest, President and CEO

EX-31.2

Exhibit 31.2

CERTIFICATION PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Burkeley Priest, certify that:

1.

I have reviewed this Quarterly Report on Form 10-Q of SmartData Corporation;

2.

Based on my knowledge, this Quarterly Report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this Quarterly Report;

3.

Based on my knowledge, the financial statements, and other financial information included in this Quarterly Report, fairly present in all material respects the financial condition, results of operations and cash flows of the Registrant as of, and for, the periods presented in this Quarterly Report;

4.

The Registrant’s other certifying officer(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 Rule 13a-15(f) and 15d-15(f)) for the Registrant and have:

a.

designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this Quarterly Report is being prepared;

b.

designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c.

evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this Quarterly Report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this Quarterly Report based on such evaluation; and

d.

disclosed in this Quarterly 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:	February 12,  2014	By:	/s/ Burkeley Priest
			Burkeley Priest, CFO

EX-32.1

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 SmartData Corporation (the “Registrant”) on Form 10-Q for the period ending December 31, 2013, as filed with the Securities and Exchange Commission on the date hereof (the “Quarterly Report”), I, Burkeley Priest, President, CEO and CFO of the Registrant, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1.

The Quarterly 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 Quarterly Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant.

Date:	February 12, 2014	By:	/s/ Burkeley Priest
			Burkeley Priest, President, CEO and CFO

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NEW ACCOUNTING STANDARDS

3 Months Ended

Dec. 31, 2013

NEW ACCOUNTING STANDARDS

NEW ACCOUNTING STANDARDS

NOTE 4 - NEW ACCOUNTING STANDARDS

From time to time, new accounting pronouncements are issued by FASB that are adopted by the Company as of the specified effective date.  If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company’s financial statements upon adoption.

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NOTES PAYABLE RELATED PARTY

3 Months Ended

Dec. 31, 2013

NOTES PAYABLE RELATED PARTY

NOTES PAYABLE RELATED PARTY

NOTE 3 - NOTES PAYABLE – RELATED PARTY

Through December 31, 2013, the Company had received $101,881 in advances from certain officers of the Company under promissory notes. A balance of $82,818 is still outstanding on these notes. The notes bear no interest and are payable on demand.  Although the notes bear no interest, the Company imputed interest at a rate of 8% and during the three month period ended December 31, 2013 and 2012, recognized $1,928 and $1,568, respectively, in interest expense with an increase to additional paid in capital for the same amount.

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CONDENSED BALANCE SHEETS (UNAUDITED) (USD $)	Dec. 31, 2013	Sep. 30, 2013
Assets
Cash	$ 507	$ 270
Total Current Assets	507	270
Total Assets	507	270
Current Liabilities
Accounts Payable	15,774	10,750
Convertible Promissory Note	15,500	15,500
Payable to Shareholder	82,818	79,318
Total Current Liabilities	114,092	105,568
Total Liabilities	114,092	105,568
Stockholders' Deficit
Common Stock - 100,000,000 shares authorized having a par value of $0.001 per share; 950,687 shares issued and outstanding, as of December 31, 2013 and September 30, 2013; respectively	951	951
Capital in Excess of par value	259,809	257,881
Deficit accumulated during the development stage	(374,345)	(364,130)
Total Stockholders' Deficit	(113,585)	(105,298)
Total Liabilities and Stockholders' Deficit	$ 507	$ 270

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Dec. 31, 2013

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accompanying condensed financial statements have been prepared without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. In the opinion of management, the interim financial statements reflect all adjustments, consisting of normal recurring adjustments, which are necessary for a fair presentation of the results for the periods presented. Certain information and disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's Annual Report for the year ended September 30, 2013. The operating results for the periods presented are not necessarily indicative of the operating results for the full year.

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GOING CONCERN

3 Months Ended

Dec. 31, 2013

GOING CONCERN:

GOING CONCERN

NOTE 2 - GOING CONCERN

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. However, the Company has incurred losses since its inception and has no revenue-generating activities. These factors raise substantial doubt about the ability of the Company to continue as a going concern. In this regard, management is seeking potential business opportunities and is proposing to raise any necessary additional funds not provided by operations through loans and/or through additional sales of its common stock. There is no assurance that the Company will be successful in raising additional capital or achieving profitable operations. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

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CONDENSED BALANCE SHEETS PARENTHETICALS (USD $)	Dec. 31, 2013	Sep. 30, 2013
Parentheticals
Common Stock, par value	$ 0.001	$ 0.001
Common Stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	950,687	950,687
Common Stock, shares outstanding	950,687	950,687

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Document and Entity Information	3 Months Ended
	Dec. 31, 2013	Feb. 11, 2014
Document and Entity Information:
Entity Registrant Name	SMARTDATA CORP
Document Type	10-Q
Document Period End Date	Dec. 31, 2013
Amendment Flag	false
Entity Central Index Key	0000827876
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding		950,687
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	Q1

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Condensed Statements of Operations Unaudited (USD $)	3 Months Ended		267 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Revenues:
Revenues	$ 0	$ 0	$ 0
Operating Expenses
General and Administrative Expenses	8,287	8,176	357,041
Loss from Operations	(8,287)	(8,176)	(357,041)
Other Income (Expense)
Gain on Forgiveness of Debt	0	0	2,353
Interest Expense	(1,928)	(1,568)	(19,657)
Total Other Income (Expense)	(1,928)	(1,568)	(17,304)
Net Loss before income taxes	(10,215)	(9,744)	(374,345)
Income Taxes	0	0	0
Net Loss	$ (10,215)	$ (9,744)	$ (374,345)
Net Loss per share - Basic and Diluted	$ (0.01)	$ (0.01)
Weighted Average of Common Shares Outstanding - Basic and Diluted	950,687	950,687

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Condensed Statements of Cash Flows Unaudited (USD $)	3 Months Ended		267 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013
Cash Flows from Operating Activities
Net Loss	$ (10,215)	$ (9,744)	$ (374,345)
Adjustments to reconcile Net Loss to net cash used by operating activities
Gain on forgiveness of debt	0	0	(2,353)
Non-cash interest expense	1,928	1,568	19,097
Changes in assets and liabilities
Shares issued for services	0	0	22,450
Increase (decrease) in accounts payable	5,024	3,155	18,127
Decrease in Prepaid Expenses	0	591	0
Increase in debt - Related Party	3,500	4,500	101,381
Net Cash From Operating Activities	237	70	(215,643)
Cash Flows From Investing Activities
Net Cash From Investing Activities	0	0	0
Cash Flows From Financing Activities
Issuance of Notes Payable	0	0	16,150
Proceeds from issuances of common stock	0	0	200,000
Net Cash From Financing Activities	0	0	216,150
Net Increase (Decrease) in Cash	237	70	507
Beginning Cash Balance	270	413	0
Ending Cash Balance	507	483	507
Supplemental Disclosures
Interest paid	0	0	0
Income taxes paid	0	0	0
Supplemental Schedule of Noncash Investing and Financing Activities:
Common Stock issued for Debt	$ 0	$ 0	$ 19,213

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NOTES PAYABLE RELATED PARTY (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
RELATED PARTY TRANSACTIONS:
Received advances from certain officers	$ 101,881
Outstanding on notes	82,818
Imputed interest at a rate	8.00%
Recognized interest expense	$ 1,928	$ 1,568