Attached files
file | filename |
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EX-31.1 - RED MOUNTAIN RESOURCES, INC. | v204690_ex31-1.htm |
EX-31.2 - RED MOUNTAIN RESOURCES, INC. | v204690_ex31-2.htm |
EX-32.1 - RED MOUNTAIN RESOURCES, INC. | v204690_ex32-1.htm |
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
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FOR THE
QUARTERLY PERIOD ENDED OCTOBER 31, 2010
OR
¨
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TRANSITION
REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF
1934
|
FOR THE
TRANSITION PERIOD FROM _________ TO _________
COMMISSION
FILE NUMBER: 333-164968
Teaching
Time, Inc.
(Exact
name of registrant as specified in its charter)
Florida
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27-1739487
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(State
or other jurisdiction of
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(I.R.S.
Employer
|
|
incorporation
or organization)
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Identification
No.)
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Lisa
Lamson
2679
Aberdeen Lane, El Dorado Hills CA 95762
(Address
of Principal Executive Offices)
408-605-1572
(Registrant's
telephone number, including area code)
Not
Applicable
(Former
name, former address and former fiscal year,
if
changed since last report)
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 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).
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 filer ¨
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Accelerated
filer ¨
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Non-accelerated
filer ¨
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Smaller
reporting company x
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(Do
not check if smaller reporting 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 ¨
Indicate the number of shares
outstanding of each of the issuer's classes of common stock, as of the latest
practicable date. 10,200,000 shares of common stock are issued and outstanding
as of October 31, 2010.
TABLE OF
CONTENTS
Page
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No.
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PART
I - FINANCIAL INFORMATION
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|||
Item
1.
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Financial
Statements
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Balance
Sheets at October 31, 2010 (unaudited) and January 31,
2010
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4
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Statements
of Operations
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5
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Statements
of Stockholders' Equity (Deficiency)
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6
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Statements
of Cash Flows
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7
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Notes
to Financial Statements (unaudited)
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8
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Item
2.
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Management's
Discussion and Analysis of Financial Condition and Results of
Operations.
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11
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Item
3.
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Quantitative
and Qualitative Disclosures About Market Risk.
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11
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Item
4.
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Controls
and Procedures.
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12
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PART
II - OTHER INFORMATION
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Item
1.
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Legal
Proceedings.
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14
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Item 1A.
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Risk
Factors.
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14
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Item
2.
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Unregistered
Sales of Equity Securities and Use of Proceeds.
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14
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Item
3.
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Defaults
Upon Senior Securities.
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14
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Item
4.
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Submission
of Matters to a Vote of Security Holders.
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14
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Item
5.
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Other
Information.
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14
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Item
6.
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Exhibits.
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14
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2
CAUTIONARY
STATEMENT REGARDING FORWARD-LOOKING INFORMATION
Certain
statements in this report contain or may contain forward-looking statements.
These statements, identified by words such as "plan", "anticipate", "believe",
"estimate", "should", "expect" and similar expressions include our expectations
and objectives regarding our future financial position, operating results and
business strategy. These statements are subject to known and unknown risks,
uncertainties and other factors which may cause actual results, performance or
achievements to be materially different from any future results, performance or
achievements expressed or implied by such forward – looking statements. These
forward-looking statements were based on various factors and were derived
utilizing numerous assumptions and other factors that could cause our actual
results to differ materially from those in the forward-looking statements. These
factors include, but are not limited to, our ability to secure suitable
financing to continue with our existing business or change our business and
conclude a merger, acquisition or combination with a business prospect,
economic, political and market conditions and fluctuations, government and
industry regulation, interest rate risk, U.S. and global competition, and other
factors. Most of these factors are difficult to predict accurately and are
generally beyond our control. You should consider the areas of risk described in
connection with any forward-looking statements that may be made herein. Readers
are cautioned not to place undue reliance on these forward-looking statements,
which speak only as of the date of this report. Readers should carefully review
this report in its entirety, including but not limited to our financial
statements and the notes thereto and the risks described in our Annual Report on
Form 10-K for the fiscal year ended January 31, 2010. We advise you to carefully
review the reports and documents we file from time to time with the Securities
and Exchange Commission (the "SEC"), particularly our quarterly reports on Form
10-Q and our current reports on Form 8-K. Except for our ongoing obligations to
disclose material information under the Federal securities laws, we undertake no
obligation to release publicly any revisions to any forward-looking statements,
to report events or to report the occurrence of unanticipated
events.
OTHER
PERTINENT INFORMATION
When used
in this report, the terms, "we," the "Company," "our," and "us" refers
to
Teaching Time, Inc. a Florida corporation.
3
Teaching
Time, Inc.
(A
Development Time Company)
Balance
Sheets
October
31, 2010
October
31,
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As
of
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|||||||
2010
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January
30,
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|||||||
Unaudited
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2010
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|||||||
ASSETS
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||||||||
CURRENT
ASSETS
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||||||||
Cash
and cash equivalents
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$ | 10,300 | $ | 9,000 | ||||
Total
current assets
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$ | 10,300 | $ | 9,000 | ||||
TOTAL
ASSETS
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$ | 10,300 | $ | 9,000 | ||||
LIABILITIES AND STOCKHOLDERS' EQUITY
(DEFICIENCY)
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||||||||
CURRENT
LIABILITIES
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||||||||
Accounts
payable & Accrued liabilities
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$ | 650 | $ | 3,579 | ||||
Total
liabilities
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650 | 3,579 | ||||||
STOCKHOLDERS'
EQUITY (DEFICIENCY)
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||||||||
Capital
Stock (Note
4)
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||||||||
Authorized:
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||||||||
250,000,000
common shares, $0.0001 par value
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||||||||
Issued
and outstanding shares:
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||||||||
10,200,000
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$ | 1,020 | $ | 900 | ||||
Additional
paid-in capital
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19,980 | 8,100 | ||||||
Deficit
accumulated during the development stage
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(11,350 | ) | (3,579 | ) | ||||
Total
Stockholders' Equity (Deficiency)
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9,650 | 5,421 | ||||||
TOTAL
LIABILITIES AND STOCKHOLDERS' EQUITY
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$ | 10,300 | $ | 9,000 |
4
Teaching
Time, Inc.
(A
Development Time Company)
Statement
of Operations
For the
period January 19, 2010 to October 31, 2010
For the Period
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from Inception
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||||||||||||
Three Months
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Nine Months
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January 19,
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||||||||||
Ended
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Ended
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2010 to
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October 31,
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October 31,
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October 31,
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||||||||||
2010
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2010
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2010
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||||||||||
REVENUES
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$ | - | $ | - | $ | - | ||||||
EXPENSES
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||||||||||||
General
& Administrative
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$ | 2,710 | 3,596 | $ | 3,675 | |||||||
Professional
Fees
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2,092 | 4,175 | 7,676 | |||||||||
4,802 | 7,771 | 11,351 | ||||||||||
Loss
Before Income Taxes
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$ | (4,802 | ) | (7,771 | ) | $ | (11,351 | ) | ||||
Provision
for Income Taxes
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- | |||||||||||
Net
Loss
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$ | (4,802 | ) | (7,771 | ) | $ | (11,351 | ) | ||||
PER
SHARE DATA:
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||||||||||||
Basic
and diluted loss per common share
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$ | $ | - | |||||||||
Basic
and diluted weighted Average Common shares outstanding
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10,200,000 | 9,540,659 | 9,517,895 |
5
Teaching
Time, Inc.
(A
Development Time Company)
Statement
of Stockholders’ Equity/(Deficit)
Deficit
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||||||||||||||||||||
Accumulated
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||||||||||||||||||||
Additional
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During the
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|||||||||||||||||||
Common Stock
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Paid-in
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Development
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||||||||||||||||||
Shares
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Amount
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Capital
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Stage
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Total
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||||||||||||||||
Inception
-January 19, 2010
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- | $ | - | $ | - | $ | - | $ | - | |||||||||||
Common
shares issued to Founder for cash at $0.001 per share (par value
$0.0001) on 1/19/2010
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9,000,000 | 900 | 8,100 | - | 9,000 | |||||||||||||||
Loss
for the period from inception on January 19, 2010 to January 31,
2010
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- | - | - | (3,579 | ) | (3,579 | ) | |||||||||||||
- | ||||||||||||||||||||
Balance
- January 31, 2010
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9,000,000 | 900 | 8,100 | (3,579 | ) | 5,421 | ||||||||||||||
Loss
for the quarter ended April 30, 2010
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- | (1,160 | ) | (1,160 | ) | |||||||||||||||
Balance
-April 30, 2010
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9,000,000 | 900 | 8,100 | (4,739 | ) | 4,261 | ||||||||||||||
Private
placement of 1,200,000 common shares ($0.0001 par value) on July 1,
2010 @ $0.01 per share
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1,200,000 | 120 | 11,880 | 12,000 | ||||||||||||||||
Loss
for the quarter ended July 31, 2010
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(1,810 | ) | (1,810 | ) | ||||||||||||||||
Balance
-July 31, 2010
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10,200,000 | 1,020 | 19,980 | (6,549 | ) | 14,451 | ||||||||||||||
Loss
for the quarter ended October 31, 2010
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(4,802 | ) | (4,802 | ) | ||||||||||||||||
Balance
- October 31, 2010
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10,200,000 | 1,020 | 19,980 | (11,351 | ) | 9,649 |
6
Teaching
Time, Inc.
(A
Development Time Company)
Statements
of Cash Flow
For the Period
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||||||||
from Inception
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||||||||
Nine Months
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January 19,
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|||||||
Ended
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2010 to
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|||||||
October 31, 2010
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October 31, 2010
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OPERATING
ACTIVITIES
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||||||||
Net
Loss
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$ | (7,771 | ) | $ | (11,351 | ) | ||
Changes
in Operating Assets and Liabilities:
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||||||||
Increase
(decrease) in accounts payable and accrued liabilities
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(2,929 | ) | 651 | |||||
Net
cash used in operating activities
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(10,700 | ) | (10,700 | ) | ||||
FINANCING
ACTIVITIES
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||||||||
Common
stock issued for cash
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12,000 | 21,000 | ||||||
Net
cash provided by financing activities
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12,000 | 21,000 | ||||||
INCREASE
IN CASH AND CASH EQUIVALENTS
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1,300 | 10,300 | ||||||
CASH
AND CASH EQUIVALENTS AT BEGINNING OF PERIOD
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9,000 | - | ||||||
CASH
AND CASH EQUIVALENTS AT END OF PERIOD
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$ | 10,300 | $ | 10,300 | ||||
Supplemental
Cash Flow Disclosures:
|
||||||||
Cash
paid for:
|
||||||||
Interest
expense
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$ | $ | - | |||||
Income
taxes
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$ | $ | - |
7
TEACHING
TIME, INC.
(A
Development Stage Company)
NOTES TO
FINANCIAL STATEMENTS
(OCTOBER
31, 2010)
NOTE 1.
GENERAL ORGANIZATION AND BUSINESS
Teaching
Time, Inc. is a development stage company, incorporated in the State of Florida
on, January 19, 2010, to design, develop, and market instructional products and
services for the corporate, education, government, and healthcare e-learning
industries. It will be committed to high quality instructional design and
educational new media development, and provide a core set of deliverable
programs, courses, and learning objects for the distance education, distributed
learning, and e-learning markets.
The
company will employ an object-oriented design methodology that yields flexible,
scalable, and reusable content, supporting clients with rich, targeted solutions
that are easily replicated and maintained. It will seek a balanced portfolio of
clients from a variety of industry sectors, and plans to mitigate business
fluctuations with an appropriate number of local, national, and international
clients.
Through
October 31, 2010 the Company was in the development stage and has not carried on
any significant operations and has generated no revenues. The Company has
incurred losses since inception aggregating $11,351. The accompanying financial
statements have been prepared assuming that the Company will continue as a going
concern. These matters, among others, raise substantial doubt about the ability
of the Company to continue as a going concern. These financial statements do not
include any adjustments to the amounts and classification of assets and
liabilities that may be necessary should the Company be unable to continue as a
going concern.
NOTE 2.
SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES
Accounting
Basis
The
Company is currently a development stage enterprise reporting under the
provisions of Accounting Standards Codification ("ASC") 915 "Development Stage
Enties", which was previously Statement of Financial Accounting Standards
("SFAS") No. 7.
The
accompanying unaudited financial statements have been prepared in accordance
with generally accepted accounting principles in the United States of America
for interim financial information and with the instructions to Form 10-Q and
Regulation S-X. Accordingly, the financial statements do not include all of the
information and footnotes required by generally accepted accounting principles
for complete financial statements. In the opinion of management, all adjustments
considered necessary for a fair presentation have been included and such
adjustments are of a normal recurring nature. These financial statements should
be read in conjunction with the financial statements for the year ended January
31, 2010 and notes thereto and other pertinent information contained in our Form
S-1/A the Company has filed with the Securities and Exchange Commission (the
"SEC").
The
results of operations for the three-month period ending October 31, 2010 are not
necessarily indicative of the results for the full fiscal year ending January
31, 2011.
8
TEACHING
TIME, INC.
(A
Development Stage Company)
NOTES TO
FINANCIAL STATEMENTS
(OCTOBER
31, 2010)
Cash
and Cash Equivalents
For the
purpose of the financial statements cash equivalents include all highly liquid
investments with maturity of three months or less.
Earnings
(Loss) per Share
The basic
earnings (loss) per share are calculated by dividing the Company's net income
available to common shareholders by the weighted average number of common shares
outstanding during the year. The diluted earnings (loss) per share are
calculated by dividing the Company's net income (loss) available to common
shareholders by the diluted weighted average number of shares outstanding during
the year. The diluted weighted average number of shares outstanding is the basic
weighted number of shares adjusted as of the first of the year for any
potentially dilutive debt or equity. There are no diluted shares outstanding for
any periods reported.
Dividends
The
Company has not adopted any policy regarding payment of dividends. No dividends
have been paid during the periods shown, and none are contemplated in the near
future.
Income
Taxes
The
Company adopted FASB ASC 740, Income Taxes, at its inception deferred tax assets
and liabilities are recognized for the future tax consequences attributable to
differences between the financial statement carrying amounts of existing assets
and liabilities and their respective tax bases. Deferred tax assets, including
tax loss and credit carryforwards, and liabilities are measured using enacted
tax rates expected to apply to taxable income in the years in which those
temporary differences are expected to be recovered or settled. The effect on
deferred tax assets and liabilities of a change in tax rates is recognized in
income in the period that includes the enactment date. Deferred income tax
expense represents the change during the period in the deferred tax assets and
deferred tax liabilities. The components of the deferred tax assets and
liabilities are individually classified as current and non-current based on
their characteristics. Deferred tax assets are reduced by a valuation allowance
when, in the opinion of management, it is more likely than not that some portion
or all of the deferred tax assets will not be realized. No deferred tax assets
or liabilities were recognized as of October 31, 2010.
Advertising
The
Company will expense advertising as incurred. The advertising since inception
has been $0.00.
9
TEACHING
TIME, INC.
(A
Development Stage Company)
NOTES TO
FINANCIAL STATEMENTS
(OCTOBER
31, 2010)
Use of
Estimates
The
preparation of financial statements in conformity with accounting principles
generally accepted in the United States of America requires management to make
estimates and assumptions that affect the reported amounts of assets and
liabilities and disclosure of contingent assets and liabilities at the date of
the financial statements and the reported amounts of revenue and expenses during
the reporting period. Actual results could differ from those
estimates.
Revenue and Cost
Recognition
The
Company has no current source of revenue; therefore the Company has not yet
adopted any policy regarding the recognition of revenue or cost.
Property
The
company does not own any real estate or other properties. The company's office
is located 2679 Aberdeen Lane, El Dorado Hills CA 95762. Our contact number is
408-605-1572. The business office is located at the home of Lisa Lamson, the CEO
of the company at no charge to the company.
Recently Issued Accounting
Pronouncements
The
Company has adopted all recently issued accounting pronouncements. The adoption
of the accounting pronouncements, including those not yet effective, is not
anticipated to have a material effect on the financial position or results of
operations of the Company.
NOTE
3. SUBSEQUENT EVENTS
We have
evaluated events and transactions that occurred subsequent to October 31, 2010
through December 2, 2010, the date the financial statements were issued, for
potential recognition or disclosure in the accompanying financial statements.
Other than the disclosures above, we did not identify any events or transactions
that should be recognized or disclosed in the accompanying financial
statements.
On July
1, 2010, the company issued 1,200,000 shares of common stock to 24 investors in
accordance with Form S-1 (commission file # 333-164968) for cash and
consideration of $12,000.
On
September 16, 2010, the Financial Industry Regulatory Authority cleared Teaching
Time for an unpriced quotation on the OTC Bulletin Board and in Pink
Quote.
10
ITEM
2.
|
MANAGEMENT
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF
OPERATION
|
Overview
Teaching
Time, Inc. is a development stage company, incorporated in the State of Florida
on, January 19, 2010, to design, develop, and market instructional
products
and services for the corporate, education, government, and healthcare e-learning
industries. It will be committed to high quality instructional design and
educational new media development, and provide a core set of deliverable
programs, courses, and learning objects for the distance education, distributed
learning, and e-learning markets
Results of
Operations
The
following discussion should be read in conjunction with the condensed financial
statements and segment data and in conjunction with the Company's S-1 and
amended S-1/A's. Results or interim periods may not be indicative of results for
the full year.
During
the first nine months of the fiscal year 2010 the Company was focused on
preparing the documentation required to be filed with the Securities and
Exchange Commission (SEC) and with the Financial Industry Regulatory Authority
(FINRA). On February 18, 2010 the Company filed a Registration Form S-1 and also
filed S-1/A Amendments with the SEC. The Registration Form S-1 and S-1/A
Amendments were deemed effective as of June 9, 2010.
Results
of Operations
The
Company did not generate any revenue during the quarter ended October 31,
2010.
Total
expenses the three (3) months ending October 31, 2010 were $4,802 resulting in
an operating loss for the period of $4,802. Basic net loss per share amounting
to $.001 for the three (3) months ending October 31, 2010.
Expenses
consisted of $2,710 in general and administrative fees and $2,092 in
professional fees for the three (3) months ending October 31, 2010.
Accounts
payable for the period ending October 31, 2010 were $650.
Liquidity and Capital
Resources
At
October 31, 2010 we had working capital of $9,650 consisting of cash on hand of
$10,300 as compared to working capital of $5,421 at January 30, 2010 and cash of
$9,000.
Net cash
used in operating activities was $10,700 both for the nine months ended October
31, 2010 and for the period from inception on January 19, 2010 through October
31, 2010.
ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET
RISK.
Not
applicable to a smaller reporting company.
11
ITEM 4.
CONTROLS AND PROCEDURES
Management's Report On
Internal Control Over Financial Reporting
Our
management is responsible for establishing and maintaining adequate internal
control over financial reporting. Internal control over financial reporting is
defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Securities Exchange
Act of 1934 as a process designed by, or under the supervision of, the company's
principal executive and principal financial officers and effected by the
company's board of directors, management and other personnel, to provide
reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with
accounting principles generally accepted in the United States of America and
includes those policies and procedures that:
-
|
Pertain
to the maintenance of records that in reasonable detail accurately and
fairly reflect the transactions and dispositions of the assets of the
company;
|
-
|
Provide
reasonable assurance that transactions are recorded as necessary to permit
preparation of financial statements in accordance with accounting
principles generally accepted in the United States of America and that
receipts and expenditures of the company are being made only in accordance
with authorizations of management and directors of the company;
and
|
-
|
Provide
reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of the company's assets that
could have a material effect on the financial
statements.
|
Because
of its inherent limitations, internal control over financial reporting may not
prevent or detect misstatements. Projections of any evaluation of effectiveness
to future periods are subject to the risk that controls may become inadequate
because of changes in conditions, or that the degree of compliance with the
policies or procedures may deteriorate. All internal control systems, no matter
how well designed, have inherent limitations. Therefore, even those systems
determined to be effective can provide only reasonable assurance with respect to
financial statement preparation and presentation. Because of the inherent
limitations of internal control, there is a risk that material misstatements may
not be prevented or detected on a timely basis by internal control over
financial reporting. However, these inherent limitations are known features of
the financial reporting process. Therefore, it is possible to design into the
process safeguards to reduce, though not eliminate, this risk.
As of
October 31, 2010 management assessed the effectiveness of our internal control
over financial reporting based on the criteria for effective internal control
over financial reporting established in Internal Control—Integrated Framework
issued by the Committee of Sponsoring Organizations of the Treadway Commission
("COSO") and SEC guidance on conducting such assessments. Based on that
evaluation, they concluded that, during the period covered by this report, such
internal controls and procedures were not effective to detect the inappropriate
application of US GAAP rules as more fully described below. This was due to
deficiencies that existed in the design or operation of our internal controls
over financial reporting that adversely affected our internal controls and that
may be considered to be material weaknesses.
12
The
matters involving internal controls and procedures that our management
considered to be material weaknesses under the standards of the Public Company
Accounting Oversight Board were: (1) lack of a functioning audit committee due
to a lack of a majority of independent members and a lack of a majority of
outside directors on our board of directors, resulting in ineffective oversight
in the establishment and monitoring of required internal controls and
procedures; (2) inadequate segregation of duties consistent with control
objectives; and (3) ineffective controls over period end financial disclosure
and reporting processes. The aforementioned material weaknesses were identified
by our Chief Executive Officer in connection with the review of our financial
statements as of October 31, 2010.
Management
believes that the material weaknesses set forth in items (2) and (3) above did
not have an effect on our financial results. However, management believes that
the lack of a functioning audit committee and the lack of a majority of outside
directors on our board of directors results in ineffective oversight in the
establishment and monitoring of required internal controls and procedures, which
could result in a material misstatement in our financial statements in future
periods.
Management's Remediation
Initiatives
In an
effort to remediate the identified material weaknesses and other deficiencies
and enhance our internal controls, we have initiated, or plan to initiate, the
following series of measures:
We will
create a position to segregate duties consistent with control objectives and
will increase our personnel resources and technical accounting expertise within
the accounting function when funds are available to us. And, we plan to appoint
one or more outside directors to our board of directors who shall be appointed
to an audit committee resulting in a fully functioning audit committee who will
undertake the oversight in the establishment and monitoring of required internal
controls and procedures such as reviewing and approving estimates and
assumptions made by management when funds are available to us.
Management
believes that the appointment of one or more outside directors, who shall be
appointed to a fully functioning audit committee, will remedy the lack of a
functioning audit committee and a lack of a majority of outside directors on our
Board.
We
anticipate that these initiatives will be at least partially, if not fully,
implemented by October 31, 2011. Additionally, we plan to test our updated
controls and remediate our deficiencies by March 31, 2011.
Changes in internal controls
over financial reporting
There was
no change in our internal controls over financial reporting that occurred during
the period covered by this report, which has materially affected, or is
reasonably likely to materially affect, our internal controls over financial
reporting.
13
PART II -
OTHER INFORMATION
ITEM
1. LEGAL PROCEEDINGS.
None.
ITEM
1A. RISK FACTORS.
Not
applicable to a smaller reporting company.
ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF
PROCEEDS.
None.
ITEM
3. DEFAULTS UPON SENIOR SECURITIES.
None.
ITEM
4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY
HOLDERS
None.
ITEM
5. OTHER INFORMATION.
None.
ITEM
6. EXHIBITS.
31.1
|
Rule
13(a)-14(a)/15(d)-14(a) Certification of principal executive
officer
|
31.2
|
Rule
13(a)-14(a)/15(d)-14(a) Certification of principal financial and
accounting officer
|
32.1
|
Section
1350 Certification of principal executive officer and principal financial
and accounting officer
|
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.
Teaching
Time, Inc
|
|
BY:
|
/s/
Lisa Lamson
|
Lisa
Lamson
|
|
President,
Secretary, Treasurer,
|
|
Principal
Executive Officer,
|
|
Principal
Financial and Accounting
|
|
Officer
and Sole Director
|
|
Dated:
December 2, 2010
|
14