ACCELERATED ACQUISITIONS II INC - FORM 10-Q - November 18, 2010

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U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended September 30, 2010

¨ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number 000-53137

Remuda Investment Corporation
(formerly known as Accelerated Acquisitions II, Inc.
(Exact name of small business issuer as specified in its charter)

Delaware
(State or other jurisdiction of incorporation or organization)

26-2012628
(I.R.S. Employer Identification Number)

1330 Post Oak Blvd., Suite 1600, Houston, TX 77056
(Address of Principal Offices)

(713) 975-9602
(Issuer’s Telephone Number)

No change
(Former name, former address and former fiscal year, if changed since last report)

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 past 90 days. Yes x No ¨.

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every interactive Data File  required to be submitted and posted pursuant to Rule 405 of Regulation  S-T  during  the preceding 12 months (or  for  such  shorter  period  that  the  registrant  was required to submit and post such files).  ¨ Yes  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” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large Accelerated
  
Accelerated
  
Non-Accelerated Filer
  
Smaller Reporting
Filer
  
Filer ¨
  
¨ (Do not check if a
  
Company
¨
      
smaller reporting
  
þ
       
company)
    
 
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 CORPORATE ISSUERS

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: 23,500,000 shares of common stock, par value $.0001 per share, outstanding as of November 1, 2010.

Transitional Small Business Disclosure Format (Check one):       Yes ¨       No x

 
 

REMUDA INVESTMENT CORPORATION

- INDEX -
 
   
Page(s)
PART I – FINANCIAL INFORMATION:
  
     
Item 1.
Financial Statements (unaudited):
  
     
 
Balance Sheets as of September 30, 2010 and December 31, 2009
F-1
     
 
Statements of Operations for the three and nine months ended September 30, 2010 and September 30, 2009 and for the Cumulative Period from Inception (February 15, 2008) to September 30, 2010
F-2
     
 
Statements of Cash Flows for the nine months ended September 30, 2010, September 30, 2009 and for the Cumulative Period from Inception (February 15, 2008) to September 30, 2010
F-3
     
 
Notes to Financial Statements
F-4 – F-7
     
Item 2.
Management's Discussion and Analysis of Financial Condition and Results of Operations
3
     
Item 3.
Quantitative and Qualitative Disclosures About Market Risk
4
     
 Item 4T. Controls and Procedures
4
     
PART II – OTHER INFORMATION:
  
     
Item 1.
Legal Proceedings
5
     
Item 1A.
Risk Factors
5
     
Item 2.
Unregistered Sales of Equity Securities and Use of Proceeds
5
     
Item 3.
Defaults Upon Senior Securities
5
     
Item 4.
(Removed and Reserved)
5
     
Item 5.
Other Information
5
     
Item 6.
Exhibits
6
     
 Signatures
6

 
2
 

REMUDA INVESTMENT CORPORATION
(A Development Stage Company)
BALANCE SHEETS

   
September
30,
    
December
31,
  
   
2010
    
2009
  
   
(unaudited)
    
(audited)
  
ASSETS
  
       
       
             
CURRENT ASSETS:
            
Cash and cash equivalents,
  
$
-
    
$
-
  
                 
TOTAL ASSETS
  
$
-
    
$
-
  
                 
LIABILITIES AND STOCKHOLDER’S DEFICIT
                
                 
CURRENT LIABILITIES
                
Accrued expenses
  
$
2,230
    
$
6,669
  
Shareholder advances
    
14,128
      
2.959
  
                 
TOTAL LIABILITIES
  
$
16,358
    
$
9,628
  
                 
STOCKHOLDER’SDEFICIT:
                
Preferred stock, $.0001 par value; 10,000,000 shares authorized; none issued and outstanding
            
-
  
Common stock, $.0001 par value; 100,000,000 shares authorized; 23,500,000 shares issued and outstanding at September 30, 2010 and December 31, 2009
    
2,350
      
2,350
  
Additional paid-in capital
    
7,700
      
7,700
  
                 
Deficit accumulated during the development stage
    
(24,358
)
    
(17,628
)
Stock subscription receivable
    
 (2,050
) 
    
 (2,050
) 
                 
TOTAL STOCKHOLDER’S DEFICIT
    
(16,358
)
    
(9,628
)
                 
TOTAL LIABILITIES AND STOCKHOLDER’S DEFICIT
  
$
-
    
$
-
  

See notes to unaudited financial statements.

 
F-1
 

REMUDA INVESTMENT CORPORATION
(A Development Stage Company)
Statements of Operations
(Unaudited)

   
Three Months ended
September 30
    
Nine Months ended
September 30,
    
Cumulative
from
Feb 15, 2008
(Inception)
to September
30,
  
   
2010
    
2009
    
2010
    
2009
    
2010
  
Revenues
   $ -     $ -     $ -     $ -     $ -  
                                         
Operating Expenses
                                        
General and administrative
     2,615       1,304       6,730       5,089       24,358  
                                         
Net Operating Expenses
     2,615       1,304       6,730       5,089       24,358  
                                         
Net Loss
   $ (2,615 )   $ (1,304 )   $ (6,730 )   $ (5,089 )   $ (24,358 )
                                         
PER SHARE INFORMATION:
                                        
Basic and diluted, net loss per share
   $ (.00 )   $ (.00 )   $ (.00 )   $ (.00 )        
                                         
Basic and diluted, weighted average shares outstanding
     23,500,000       5,000,000       23,500,000       5,000,000          

See notes to unaudited financial statements
 
 
F-2
 

REMUDA INVESTMENT CORPORATION
A Development Stage Company
STATEMENTS OF CASH FLOWS
(unaudited)
   
For the
Nine
Months
ended
September
30, 2010
    
For the
Nine
Months
Ended
September
30, 2009
    
For the
Cumulative
Period from
Inception
(Feb 15, 2008)
through
September 30,
2010
  
                   
CASH FLOWS FROM OPERATING ACTIVITIES:
                  
Net (loss)
   $ (6,730 )   $ (5,089 )   $ (24,358 )
Increase (decrease) in accounts payable
     (4,439 )     1,439       2,230  
Net cash used in operating activities
     (11,169 )     (3,650 )     (22,128 )
                         
CASH FLOWS FROM FINANCING ACTIVITIES:
                        
Proceeds from issuance of common stock
             -       8,000  
Shareholder advances
     11,169       3,650       14,128  
Net cash provided by financing activities
     11,169       3,450       22,128  
                         
NET INCREASE IN CASH AND CASH EQUIVALENTS
     -       -       -  
                         
Cash and cash equivalents at beginning of period
     -       691       -  
                         
CASH AND CASH EQUIVALENTS AT END OF PERIOD
   $ -     $ 691     $ -  
                         
SUPPLEMENTAL DISCLOSURES:
                        
Cash paid during the period:
                        
Income taxes
     -       -       -  
Interest expense
     -       -       -  
                         
Noncash investing and financing activities:
                        
Proceeds from the issuance of common stock
     -       -       10,050  
Cancellation of common shares
     -       -       (200 )
Additional paid-in capital
     -       -       200  
Stock subscription receivable
     -       -       (2,050 )

See notes to unaudited financial statements.

 
F-3
 

REMUDA INVESTMENT CORPORATION
(A Development Stage Company)
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2010

NOTE 1
 -
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
 
(a)
Organization and Business:
 
Remuda Investment Corporation (formerly known as Accelerated Acquisitions II, Inc.) (“the Company”) was incorporated in the state of Delaware on February 15, 2008 for the purpose of raising capital that is intended to be used in connection with its business plan which may include a possible merger, acquisition or other business combination with an operating business. On August 14, 2009, the Company changed its name to Remuda Investment Corporation.  On September 1, 2009, the Company determined to change its business plan.   The Company now intends to invest in mortgage loans throughout the United States. The Company also intends to purchase performing, sub-performing and non-performing commercial and residential mortgages at discounts from face value, but there is no guarantee that it may be able to do so. The Company’s then intends to liquidate the mortgages.  The Company has not yet commenced operations in its new business

The Company is currently in the development stage. All activities of the Company to date relate to its organization, initial funding and share issuances.

(b)
Basis of Presentation

The accompanying Interim Financial Statements are unaudited and have been prepared in accordance with accounting principles generally accepted for interim financial statement presentation and in accordance with the instructions to Regulations S-K.  Accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States for complete financial statement presentation. In the opinion of management, all adjustments for a fair statement of the results and operations and financial position for the interim periods presented have been included.  All such adjustments are of a normal recurring nature. The financial information should be read in conjunction with the Financial Statements and notes thereto included in the Company’s Form 10-K Annual Report for the year ended December 31, 2009 and the Company’s Registration Statement on Form 10. The September 30, 2010 consolidated financial statements presented herein may not be indicative of the results of the Company for the year ending December 31, 2010.

(c)
Going Concern
 
The accompanying financial statements have been prepared on a going concern basis, which assumes the Company will realize its assets and discharge its liabilities in the normal course of business. As reflected in the accompanying financial statements, the Company has a deficit accumulated during the development stage of $24,358, used cash from operations of $22,128 since its inception, and has negative working capital of $16,358 at September 30, 2010. The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. The Company’s ability to continue as a going concern is also dependent on its ability to find a suitable target company and enter into a possible reverse merger with such company. Management’s plan includes obtaining additional funds by equity financing through a reverse merger transaction and/or related party advances, however there is no assurance of additional funding being available. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might arise as a result of this uncertainty.
 
(d)
Use of Estimates:
 
The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the balance sheet and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

 
F-4
 

REMUDA INVESTMENT CORPORATION
A Development Stage Company
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2010
 
NOTE 2
-
INCOME TAXES:
 
The Company has incurred net operating losses since inception. The Company has not reflected any benefit of such net operating loss carry forward in the financial statements.
 
In assessing the realization of 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.
 
Based on the level of historical taxable losses and projections of future taxable income (losses) over the periods in which the deferred tax assets can be realized, management currently believes that it is more likely than not that the Company will not realize the benefits of these deductible differences. Accordingly, the Company has provided a valuation allowance against the gross deferred tax assets as follows:
 
   
September 30, 2010
    
December 31, 2009
  
             
Gross deferred tax assets
     7,307       6,000  
Valuation allowance
     (7,307 )     (6,000 )
Net deferred tax asset
     —       —  
 
As of September 30, 2010,  $24,360 federal net operating loss carryforwards expire in the tax years 2028 and  2029.
 
Federal tax laws impose significant restrictions on the utilization of net operating loss carryforwards and research and development credits in the event of a change in ownership of the Company, as defined by the Internal Revenue Code Section 382. The Company’s net operating loss carryforwards and research and development credits may be subject to the above limitations.
 
The relevant FASB standard resulted in no adjustments to the Company’s liability for unrecognized tax benefits. As of both the date of adoption and as of September 30. 2010 there were no unrecognizable tax benefits. Accordingly, a tabular reconciliation from beginning to ending periods is not provided. The Company will classify any future interest and penalties as a component of income tax expense if incurred. To date, there have been no interest or penalties charged or accrued in relation to unrecognized tax benefits.  The Company is subject to federal and state examinations for the year 2008 forward. There are no tax examinations currently in progress.
 
NOTE 3
-
RECENT ACCOUNTING PRONOUNCEMENTS:
 
In February 2010, the FASB issued amended guidance on subsequent events to alleviate potential conflicts between FASB guidance and SEC requirements. Under this amended guidance, SEC filers are no longer required to disclose the date through which subsequent events have been evaluated in originally issued and revised financial statements. This guidance was effective immediately and we adopted these new requirements for the period ended March 31, 2010. The adoption of this guidance did not have a material impact on our financial statements.
 
 
F-5
 

REMUDA INVESTMENT CORPORATION
A Development Stage Company
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2010

NOTE 3
-
RECENT ACCOUNTING PRONOUNCEMENTS (Continued):

In February 2010, the FASB (Financial Accounting Standards Board) issued Accounting Standards Update 2010-08 (ASU 2010-08), Technical Corrections to Various Topics. This amendment eliminated inconsistencies and outdated provisions and provided the needed clarifications to various topics within Topic 815.  The amendments are effective for the first reporting period (including interim periods) beginning after issuance (February 2, 2010), except for certain amendments.  The amendments to the guidance on accounting for income taxes in a reorganization (Subtopic 852-740) should be applied to reorganizations for which the date of the reorganization is on or after the beginning of the first annual reporting period beginning on or after December 15, 2008.  For those reorganizations reflected in interim financial statements issued before the amendments in this Update are effective, retrospective application is required.  The clarifications of the guidance on the embedded derivates and hedging (Subtopic 815-15) are effective for fiscal years beginning after December 15, 2009, and should be applied to existing contracts (hybrid instruments) containing embedded derivative features at the date of adoption.  The Company does not expect the provisions of ASU 2010-08 to have a material effect on the financial position, results of operations or cash flows of the Company.

In January 2010, the FASB (Financial Accounting Standards Board) issued Accounting Standards Update 2010-07 (ASU 2010-07), Not-for-Profit Entities (Topic 958): Not-for-Profit Entities: Mergers and Acquisitions.  This amendment to Topic 958 has occurred as a result of the issuance of FAS 164.  The Company does not expect the provisions of ASU 2010-07 to have a material effect on the financial position, results of operations or cash flows of the Company.

In January 2010, the FASB (Financial Accounting Standards Board) issued Accounting Standards Update 2010-06 (ASU 2010-06), Fair Value Measurements and Disclosures (Topic 820): Improving Disclosures about Fair Value Measurements.  This amendment to Topic 820 has improved disclosures about fair value measurements on the basis of input received from the users of financial statements.  This is effective for interim and annual reporting periods beginning after December 15, 2009, except for the disclosures about purchases, sales, issuances, and settlements in the roll forward of activity in Level 3 fair value measurements.  Those disclosures are effective for fiscal years beginning after December 15, 2010, and for interim periods within those fiscal years.  Early adoption is permitted.  The Company does not expect the provisions of ASU 2010-06 to have a material effect on the financial position, results of operations or cash flows of the Company.

In January 2010, the FASB (Financial Accounting Standards Board) issued Accounting Standards Update 2010-05 (ASU 2010-05), Compensation – Stock Compensation (Topic 718).  This standard codifies EITF Topic D-110 Escrowed Share Arrangements and the Presumption of Compensation.

In January 2010, the FASB (Financial Accounting Standards Board) issued Accounting Standards Update 2010-04 (ASU 2010-04), Accounting for Various Topics—Technical Corrections to SEC Paragraphs.

In January 2010, the FASB (Financial Accounting Standards Board) issued Accounting Standards Update 2010-03 (ASU 2010-03), Extractive Activities—Oil and Gas (Topic 932): Oil and Gas Reserve Estimation and Disclosures.  This amendment to Topic 932 has improved the reserve estimation and disclosure requirements by (1) updating the reserve estimation requirements for changes in practice and technology that have occurred over the last several decades and (2) expanding the disclosure requirements for equity method investments.  This is effective for annual reporting periods ending on or after December 31, 2009.  However, an entity that becomes subject to the disclosures because of the change to the definition oil- and gas- producing activities may elect to provide those disclosures in annual periods beginning after December 31, 2009.  Early adoption is not permitted.  The Company does not expect the provisions of ASU 2010-03 to have a material effect on the financial position, results of operations or cash flows of the Company.
 
 
F-6
 

REMUDA INVESTMENT CORPORATION
A Development Stage Company
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2010

NOTE 3
-
RECENT ACCOUNTING PRONOUNCEMENTS (Continued):

In January 2010, the FASB issued Accounting Standards Update 2010-02, Consolidation (Topic 810): Accounting and Reporting for Decreases in Ownership of a Subsidiary.  This amendment to Topic 810 clarifies, but does not change, the scope of current US GAAP.  It clarifies the decrease in ownership provisions of Subtopic 810-10 and removes the potential conflict between guidance in that Subtopic and asset derecognition and gain or loss recognition guidance that may exist in other US GAAP.  An entity will be required to follow the amended guidance beginning in the period that it first adopts FAS 160 (now included in Subtopic 810-10).  For those entities that have already adopted FAS 160, the amendments are effective at the beginning of the first interim or annual reporting period ending on or after December 15, 2009. The amendments should be applied retrospectively to the first period that an entity adopted FAS 160.  The Company does not expect the provisions of ASU 2010-02 to have a material effect on the financial position, results of operations or cash flows of the Company.

In January 2010, the FASB issued Accounting Standards Update 2010-01, Equity (Topic 505): Accounting for Distributions to Shareholders with Components of Stock and Cash (A Consensus of the FASB Emerging Issues Task Force).  This amendment to Topic 505 clarifies the stock portion of a distribution to shareholders that allows them to elect to receive cash or stock with a limit on the amount of cash that will be distributed is not a stock dividend for purposes of applying Topics 505 and 260. Effective for interim and annual periods ending on or after December 15, 2009, and would be applied on a retrospective basis.  The Company does not expect the provisions of ASU 2010-01 to have a material effect on the financial position, results of operations or cash flows of the Company.
 
F-7
 
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

Remuda Investment Corporation (“we”, “our”, “us” or the “Company”) (formerly known as Accelerated Acquisitions II, Inc.) (“the Company”) was incorporated in the state of Delaware on February 15, 2008 for the purpose of raising capital that is intended to be used in connection with its business plan which may include a possible merger, acquisition or other business combination with an operating business. On August 14, 2009, the Company changed its name to Remuda Investment Corporation.  On September 1, 2009, the Company determined to change its business plan.   The Company now intends to invest in mortgage loans throughout the United States. The Company also intends to purchase performing, sub-performing and non-performing commercial and residential mortgages at discounts from face value, but there is no guarantee that it may be able to do so. The Company’s then intends to liquidate the mortgages.  The Company has not yet commenced operations in its new business.

Results of Operations 

For the three months ending September 30, 2010, the Company had no revenues and incurred general and administrative expenses of $2,615, compared to no revenues and general and administrative expenses of $1,304 for the corresponding period of 2009.

For the nine months ending September 30, 2010, the Company had no revenues and incurred general and administrative expenses of $6,730, compared to no revenues and general and administrative expenses of $5,0895 for the corresponding period of 2009.

For the period from inception (February 15, 2008) through September 30, 2010, the Company had no activities that produced revenues from operations and had a net loss of $(24,358), due to legal, accounting, audit and other professional service fees incurred in relation to the formation of the Company and the filing of the Company’s Registration Statement on Form 10 filed in March 2008 and other SEC-related compliance matters.

Liquidity and Capital Resources

As of September 30, 2010, the Company had assets equal to $0 and had current liabilities of $116,358.

The following is a summary of the Company's cash flows from operating, investing, and financing activities:
 
For the Cumulative Period from Inception (February 15, 2008) through September 30, 2010
 
Operating activities
  
$
(22,128
)
Investing activities
    
-
  
Financing activities
  
$
22,128
  
         
Net effect on cash
  
$
-
  
 
3
The Company has nominal assets and has generated no revenues since inception. The Company is also dependent upon the receipt of capital investment or other financing to fund its ongoing operations and to execute its business plan of seeking a combination with a private operating company. If continued funding and capital resources are unavailable at reasonable terms, the Company may not be able to implement its plan of operations.

Plan of Operations

The Company intends to invest in mortgage loans throughout the United States. The Company also intends to purchase performing, sub-performing and non-performing commercial and residential mortgages at discounts from face value, but there is no guarantee that it may be able to do so. The Company’s then intends to liquidate the mortgages.

The Company is currently in the development stage and has not commenced operations. All activities of the Company to date relate to its organization, initial funding and share issuances.

The Company currently does not engage in any business activities that provide cash flow.  Until the Company commences operations, we anticipate incurring costs related to:

 
(i)
filing Exchange Act reports, and
 
(ii)
investigating, analyzing and consummating various business opportunities.
 
We believe we will be able to meet these costs primarily through deferral of fees by certain service providers and additional amounts, as necessary, to be loaned to or invested in us by our stockholders, management or other investors. There is no guarantee that we will be able to access any funding or that the funding we access will be sufficient in amount to sustain our operations or that such funds may be accessed on terms which are beneficial to the Company.

Off-Balance Sheet Arrangements
 
The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company’s financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.  

ITEM 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

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

ITEM 4T.      Controls and Procedures

Evaluation of Disclosure Controls and Procedures

 
4
 

Under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-15(e) and Rule 15d-15(e) promulgated under the Securities Exchange Act of 1934, as amended (Exchange Act), as of September 30, 2010. Based on this evaluation, our principal executive officer and principal financial officer have concluded that our disclosure controls and procedures are effective to ensure that information required to be disclosed by us in the reports we file or submit under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Securities and Exchange Commission's rules and forms and that our disclosure and controls are designed to ensure that information required  to  be disclosed by us in the reports that we file or submit under the Exchange Act is  accumulated and communicated to our management, including our principal executive officer and principal  financial  officer,  or  persons performing  similar  functions,  as appropriate to allow timely decisions regarding required disclosure.
 
Changes in Internal Control Over Financial Reporting
 
There were no changes (including corrective actions with regard to significant deficiencies or material weaknesses) in our internal controls over financial reporting that occurred during the third quarter of fiscal 2010 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
 
PART II — OTHER INFORMATION

Item 1. Legal Proceedings.

To the best knowledge of the Company’s management, the Company is not a party to any legal proceeding or litigation.

Item 1A.  Risk Factors.

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

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. (Removed and Reserved).

None.

Item 5. Other Information.

None.

 
5
 

Item 6. Exhibits.
 
Exhibit
No.
  
Description
     
31.1
  
Certification of the Company’s Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2010.
     
31.2
  
Certification of the Company’s Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2010.
     
32.1
  
Certification of the Company’s Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002.
     
32.2
  
Certification of the Company’s Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002.

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.

 
Remuda Investment Corporation
   
By
 
/s/ Robert M. Dunn
   
 
Robert M. Dunn
 
President, Chief Executive Officer, Principal Executive Officer and Director
   
Date
 
November 13, 2010
   
By
 
/s/ Ronald C. Redd
   
 
Ronald C. Redd
 
Treasurer, Chief Financial Officer, Principal Financial Officer and Director
   
Date
 
November 13, 2010

 
6
 

EXHIBIT INDEX

Exhibit
No.
  
Description
     
31.1
  
Certification of the Company’s Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2010.
     
31.2
  
Certification of the Company’s Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2010.
     
32.1
  
Certification of the Company’s Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002.
     
32.2
  
Certification of the Company’s Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes Oxley Act of 2002.
 
7
 

ACCELERATED ACQUISITIONS II INC Reports