Prospectus Summary

Prospective investors are urged to read this prospectus in its entirety.

As used in this prospectus, references to the “Company,” “we,” “our,” “us” or “Blue Mountain” refer to Blue Mountain Eco Tours Inc., unless the context otherwise indicates.

The following summary highlights selected information contained in this prospectus.  Before making an investment decision, you should read the entire prospectus carefully, including the “Risk Factors” section, the financial statements and the notes to the financial statements.

Blue Mountain was founded in the State of Nevada on December 13, 2010.   We are an eco-driven tourism operations company based out of Jamaica.  It is our belief that the company will fill a market need by offering tourists hiking and touring experiences into the remote areas of Jamaica.  Our primary focus is to provide eco-tourism excursions into the backcountry regions of Jamaica.  Blue Mountain will fill a market need, and differentiate itself from the competition by offering tourists hiking experiences into the most remote parts of this mountain region.   As a part of our long-term strategy we intend to build an exclusive base-camp and offer helicopter transportation to allow for greater access to area’s backcountry.  We alsoplan to expand our services to the North American market in the future if we have the available resources and growth to warrant it.  We are a development stage company and cannot state with certainty whether we will achieve profitability.   Our sole officer sole director, Mr. Donald Lindo intends to devote approximately 30% (15 hours a week) of his business time to our affairs.  We do not have revenues, have minimal assets and have incurred losses since inception.  From our inception on December 13, 2010 to March 31, 2012 we have incurred a net loss of $140,028.   To date, our business operations have been limited to primarily, the development of a business plan, and company website.

We must raise additional capital in order for our business plan to succeed.  We are not raising any money in this offering.  The most likely source of future funds available to us is through the sale of additional shares of common stock or advances from our sole director.  There is no assurance that any additional financing will be available or if available, on terms that will be acceptable to us.  Failure to raise additional financing will cause us to go out of business.  If this happens, you could lose all or part of your investment. Our auditors have issued a going concern opinion.  This means that that there is substantial doubt that we can continue as an ongoing business for the next twelve months.

Our currently monthly burn rate is approximately $1,997.  However, this number is not an accurate reflection of our actual monthly cash requirement due to the limited amount of time we have been in business and the limited nature of our operations.  As of March 31, 2012, we had cash of $6.  At this rate we will only be able to cover our expenses for less than 1 month.

Even though the negotiation of additional agreements with customers will be ongoing during the life of our operations, we cannot guarantee that we will be able to find successful agreements, in which case our business may fail and we will have to cease our operations.

We were incorporated on December 13, 2010 under the laws of the state of Nevada.  Our principal office is located at 11Rocky Road, Queensborough, Kingston Jamaica, 19.  Our telephone number is 876-310-7166.  Our fiscal year end is December 31.

The Offering:

Summary Financial Information

RISK FACTORS

An investment in our common stock involves a high degree of risk.  You should carefully consider the risks described below and the other information in this prospectus before investing in our common stock.  If any of the following risks occur, our business, operating results and financial condition could be seriously harmed.  We do not currently have a trading price for our common stock.  If and when our common stock become eligible for trading on the Over-the-Counter Bulletin Board, the trading price could decline due to any of these risks, and you may lose all or part of your investment.

BECAUSE OUR AUDITORS HAVE ISSUED A GOING CONCERN OPINION, THERE IS SUBSTANTIAL UNCERTAINTY THAT WE WILL CONTINUE OPERATIONS IN WHICH CASE YOU COULD LOSE YOUR INVESTMENT.

Our auditors have issued a going concern opinion.  This means that there is substantial doubt that we can continue as an ongoing business for the next twelve months.  The financial statements do not include any adjustments that might result from the uncertainty about our ability to continue in business.  As such we may have to cease operations and you could lose your investment.

IF WE DO NOT OBTAIN ADDITIONAL FINANCING, OUR BUSINESS WILL FAIL.

While on  March 31, 2012, we had cash on hand of  $6 we have accumulated a deficit of  $140,028 in business development and administrative expenses.  Our current cash reserves are not sufficient to meet our obligations for the next twelve-month period.  We anticipate that the minimum additional capital necessary to fund our planned operations for the 12-month period will be approximately $37,000 and will be needed for general administrative expenses, business development, marketing costs, support materials and costs associated with being a publicly reporting company.  We have not generated any revenue from operations to date.  In order to expand our business operations, we anticipate that we will have to raise additional funding.  If we are not able to raise the capital necessary to fund our business expansion objectives, we may have to delay the implementation of our business plan. We require approximately $37,000 to implement our business plan.

We do not currently have any arrangements for financing.  Obtaining additional funding will be subject to a number of factors, including general market conditions, investor acceptance of our business plan and initial results from our business operations.  These factors may impact the timing, amount, terms or conditions of additional financing available to us.  

We are not raising any money in this offering.  The most likely source of future funds available to us is through the sale of additional shares of common stock or advances from our sole director.

There is no assurance that any additional financing will be available or if available, on terms that will be acceptable to us.  Failure to raise additional financing will cause us to go out of business.  If this happens, you could lose all or part of your investment.

WE HAVE A VERY LIMITED HISTORY OF OPERATIONS AND THERE IS NO ASSURANCE OUR FUTURE OPERATIONS WILL RESULT IN REVENUES OR PROFITABILITY.  IF WE CANNOT GENERATE SUFFICIENT REVENUES TO OPERATE PROFITABLY, WE MAY SUSPEND OR CEASE OPERATIONS.

We were incorporated on December 13, 2010, and our net loss since inception to March 31, 2012 is $140,028, of which $121,944 is for office and general, $17,624 is for professional fees and $460 is for bad debt.  We have a very limited history of operations upon which an evaluation of our future success or failure can be made.

Potential investors should be aware of the difficulties normally encountered by development stage companies and the high rate of failure of such enterprises.   

In addition, there is no guarantee that we will be able to expand our business operations.  Even if we expand our operations, at present, we do not know precisely when this will occur.

We cannot guarantee that we will be successful in generating revenues and profit in the future.  Failure to generate revenues and profit will cause us to suspend or cease operations.  If this happens, you could lose all or part of your investment.

WE FACE STRONG COMPETITION FROM LARGER AND WELL ESTABLISHED COMPANIES, WHICH COULD HARM OUR BUSINESS AND ABILITY TO OPERATE PROFITABLY.

Our industry is competitive.  There are many Tourist based business on the Island of Jamaica and our services are not unique to their services.  Even though the industry is highly fragmented, it has a number of large and well-established companies, which are profitable and have developed a brand name.  Aggressive marketing tactics implemented by our competitors could impact our limited financial resources and adversely affect our ability to compete in our market.

IF WE DO NOT ATTRACT NEW CUSTOMERS, WE WILL NOT MAKE A PROFIT, WHICH ULTIMATELY WILL RESULT IN A CESSATION OF OPERATIONS.

We have not identified any other customers and we cannot guarantee we ever will have any other customers.  Even if we obtain new customers, there is no guarantee that we will generate a profit.  If we cannot generate a profit, we will have to suspend or cease operations.

THE TOURISM INDUSTRY MIGHT BE AFFECTED BY GENERAL ECONOMIC DECLINE AND THIS COULD ADVERSELY AFFECT OUR OPERATING RESULTS AND COULD LEAD TO LOWER REVENUES THAN EXPECTED.

The tourism industry might be affected by general economic decline.  We expect that this could adversely affect our operating results and could lead to lower revenues than expected if economic situation does not change for better.

IF WE ARE UNABLE TO BUILD AND MAINTAIN OUR BRAND IMAGE AND REPUTATION, OUR BUSINESS MAY SUFFER.

We are a new company, having been formed and commenced operations only in 2010.  Our success depends on our ability to build and maintain the brand image for our services.  We cannot assure you, however, that any additional expenditure on advertising and marketing will have the desired impact on our services’ brand image and on customer preferences.  Our relationships with all of our customers will be new and may be terminated at any time.  We need to maintain and expand our relationships with potential users of our services and effectively manage these relationships.  If we fail to successfully manage our relationships with our customers, to build and maintain our brand image and Eco Tours, our reputation and/or our business may suffer.

PRICE COMPETITION COULD NEGATIVELY AFFECT OUR GROSS MARGINS.

Price competition could negatively affect our operating results.  To respond to competitive pricing pressures, we will have to offer our services at lower prices in order to retain or gain market share and customers.  If our competitors offer discounts on certain services in the future, we will need to lower prices to match the competition, which could adversely affect our gross margins and operating results.  

BECAUSE OUR SOLE OFFICER AND DIRECTOR HAS OTHER BUSINESS INTERESTS, HE MAY NOT BE ABLE OR WILLING TO DEVOTE A SUFFICIENT AMOUNT OF TIME TO OUR BUSINESS OPERATIONS, CAUSING OUR BUSINESS TO FAIL.

Our sole officer sole director, Mr. Donald Lindo, will only be devoting limited time to our operations.  Mr. Lindo intends to devote approximately 30% (15 hours a week) of his business time to our affairs.  Because our sole officer and director will only be devoting limited time to our operations, our operations may be sporadic and occur at times which are convenient to him.  As a result, our operations may be periodically interrupted or suspended which could result in a lack of revenues and a possible cessation of operations.  It is possible that the demands on Mr. Lindo from his other obligations could increase with the result that he would no longer be able to devote sufficient time to the management of our business.  In addition, Mr. Lindo may not possess sufficient time for our business if the demands of managing our business increase substantially beyond current levels.

IF MR. LINDO, OUR SOLE OFFICER AND DIRECTOR, SHOULD RESIGN OR DIE, WE WILL NOT HAVE AN OFFICER OR A DIRECTOR.  THIS COULD RESULT IN OUR OPERATIONS SUSPENDING, AND YOU COULD LOSE YOUR INVESTMENT.

We extremely depend on the services of our sole officer and director, Mr. Lindo, for the future success of our business.  The loss of the services of Mr. Lindo could have an adverse effect on our business, financial condition and results of operations.  If he should resign or die we will not have a chief executive officer.  If that should occur, until we find another person to act as our chief executive officer, our operations could be suspended.  In that event it is possible you could lose your entire investment.

BECAUSE OUR SOLE OFFICER AND DIRECTOR OWNS 68.96% OF OUR ISSUED AND OUTSTANDING COMMON STOCK, HE COULD MAKE AND CONTROL CORPORATE DECISIONS THAT MAY BE DISADVANTAGEOUS TO MINORITY SHAREHOLDERS.

Our sole officer and director, Mr. Donald Lindo, owns approximately 68.96% of issued and outstanding shares of our common stock.  Accordingly, he will be able to determine the outcome of all corporate transactions or other matters that require shareholder approval, including but not limited to, the election of directors, mergers, consolidations, and the sale of all or substantially all of our assets.  He will also have the power to prevent or cause a change in control.  The interests of our sole officer and director may differ from the interests of the other stockholders and thus result in corporate decisions that are disadvantageous to other shareholders.

BECAUSE MR. LINDO, OUR SOLE OFFICER AND DIRECTOR, IS NOT A RESIDENT OF THE UNITED STATES IT MAY BE DIFFICULT TO ENFORCE ANY LIABILITIES AGAINST HIM.

Accordingly, if an event occurs that gives rise to any liability, shareholders would likely have difficulty in enforcing such liabilities because Mr. Donald Lindo our sole officer and director resides outside the United States.  If a shareholder desired to sue, the shareholder would have to serve a summons and complaint.  Even if personal service is accomplished and a judgment is entered against a person, the shareholder would then have to locate assets of that person, and register the judgment in the foreign jurisdiction where assets are located.

DUE TO THE SOLE OFFICER AND DIRECTOR APPONTED, WE HAVE A WEAKNESS IN OUR INTERNAL CONTROLS OVER FINANCIAL REPORTING.  IF WE FAIL TO DEVELOP AND MAINTAIN AN EFFECTIVE SYSTEM OF INTERNAL CONTROLS, WE MAY NOT BE ABLE TO ACCURATLY REPORT OUR FINANCIAL RESULTS. 

Due to the fact that the company has a sole officer and director, we have identified a material weakness in our internal control over financial reporting.  If we fail to develop or maintain an effective system of internal controls, we may not be able to accurately report our financial results or prevent fraud.  As a result, current and potential shareholders could lose confidence in our financial reporting, which would harm our business and the trading price of our stock.

The existence of the difficulties in acceptable internal controls is a weakness which could result in errors in our financial statements that could result in further restatements of our financial statements, cause us to fail to meet our reporting obligations and cause investors to lose confidence in our reported financial information, leading to a decline in the trading price of our stock.

BECAUSE THE COMPANY’S HEADQUARTERS ARE LOCATED OUTSIDE THE UNITED STATES, U.S. INVESTORS MAY EXPERIENCE DIFFICULTIES IN ATTEMPTING TO AFFECT SERVICE OF PROCESS AND TO ENFORCE JUDGMENT BASED UPON U.S. FEDERAL SECURITIES LAWS AGAINST THE COMPANY AND ITS NON U.S. RESIDENT OFFICER AND DIRECTOR.

While we are organized under the laws of State of Nevada, our sole officer and director is a non-U.S. resident and our headquarters are located outside the United States.  Consequently, it may be difficult for investors to affect service of process in the United States and to enforce in the United States judgments obtained in United States courts based on the civil liability provisions of the United States securities laws.  Since all our assets will be located in Jamaica, it may be difficult or impossible for U.S. investors to collect a judgment against us.  As well, any judgment obtained in the United States against us may not be enforceable in the United States.

WE DO NOT EXPECT TO PAY DIVIDENDS IN THE FORESEEABLE FUTURE.

We have never paid any dividends on our common stock.  We do not expect to pay cash dividends on our common stock at any time in the foreseeable future.  The future payment of dividends directly depends upon our future earnings, capital requirements, financial requirements and other factors that our board of directors will consider.  Since we do not anticipate paying cash dividends on our common stock, a return on your investment, if any, will depend solely on an increase, if any, in the market value of our common stock.

ANY ADDITIONAL FUNDING WE ARRANGE THROUGH THE SALE OF OUR COMMON STOCK WILL RESULT IN DILUTION TO EXISTING SHAREHOLDERS.

We must raise additional capital in order for our business plan to succeed.  We are not raising any money in this offering.  Our most likely source of additional capital will be through the sale of additional shares of common stock.  Such stock issuances will cause stockholders' interests in our company to be diluted.  Such dilution will negatively affect the value of investors’ shares.

WE HAVE AN OUTSTANDING LOAN FROM OUR SOLE OFFICER/DIRECTOR, A RELATED PARTY, THAT CAN BE CALLED UPON DEMAND AT ANY TIME WHICH COULD DEVASTATE OUR FINANCIAL STATUS.

Donald Lindo, our sole officer and director has the right to demand payment of his related party loan(s) to us at any time.  As of March 31, 2012, Mr. Lindo has loaned us $2,000 for working capital.  This loan is unsecured, payable on demand and bears no interest. If in the future, Mr. Lindo demands payment for the funds that he has loaned to us, based on our limited cash reserves, we may cease to exist and an investor could lose their entire investment.

WE WILL INCUR SIGNIFICANT INCREASED COSTS AS A RESULT OF OPERATING AS A PUBLIC COMPANY, AND WE MAY BE UNABLE TO ABSORB THE COSTS ASSOCIATED WITH BEING A PUBLIC COMPANY.

We have never operated as a public company.  As a public company, we will incur significant legal, accounting and other expenses that we did not incur as a private company.  In addition, related rules implemented by the Securities and Exchange Commission impose various requirements on public companies.  Our sole director and officer will need to devote a substantial amount of time to these compliance initiatives.  Moreover, these rules and regulations will increase our legal and financial compliance costs and will make some activities more time-consuming and costly.  In particular, will need to hire additional accounting and financial staff with appropriate public company experience and technical accounting knowledge.  Moreover, if we are not able to comply with the requirements in a timely manner, our stock price could decline, and we could face sanctions, delisting or investigations or other material effects on our business, reputation, results of operations, financial condition or liquidity.

THE RECENTLY ENACTED JOBS ACT WILL ALLOW US TO POSTPONE THE DATE BY WHICH WE MUST COMPLY WITH SOME OF THE LAWS AND REGULATIONS INTENDED TO PROTECT INVESTORS AND TO REDUCE THE AMOUNT OF INFORMATION WE PROVIDE IN OUR REPORTS FILED WITH THE SEC, WHICH COULD UNDERMINE INVESTOR CONFIDENCE IN OUR COMPANY AND ADVERSELY AFFECT THE MARKET PRICE OF OUR COMMON STOCK.

For so long as we remain an “emerging growth company” as defined in the JOBS Act, we may take advantage of certain exemptions from various requirements that are applicable to public companies that are not “emerging growth companies” including:

• the provisions of Section 404(b) of the Sarbanes-Oxley Act requiring that our independent registered public accounting firm provide an attestation report on the effectiveness of our internal control over financial reporting;
  
• the “say on pay” provisions (requiring a non-binding shareholder vote to approve compensation of certain executive officers) and the “say on golden parachute” provisions (requiring a non-binding shareholder vote to approve golden parachute arrangements for
  certain executive officers in connection with mergers and certain other business combinations) of the Dodd-Frank Act and some of the disclosure requirements of the Dodd-Frank Act relating to compensation of its chief executive officer;
  
• the requirement to provide detailed compensation discussion and analysis in proxy statements and reports filed under the Securities Exchange Act of 1934, and instead provide a reduced level of disclosure concerning executive compensation; and
  
• any rules that may be adopted by the Public Company Accounting Oversight Board requiring mandatory audit firm rotation or a supplement to the auditor’s report on the financial statements.

We may take advantage of these exemptions until we are no longer an “emerging growth company.”  We would cease to be an “emerging growth company” upon the earliest of: (i) the first fiscal year following the fifth anniversary of this offering; (ii) the first fiscal year after our annual gross revenues are $1 billion or more; (iii) the date on which we have, during the previous three-year period, issued more than $1 billion in non-convertible debt securities; or (iv) as of the end of any fiscal year in which the market value of our common stock held by non-affiliates exceeded $700 million as of the end of the second quarter of that fiscal year.

Although we are still evaluating the JOBS Act, we currently intend to take advantage of some, but not all, of the reduced regulatory and reporting requirements that will be available to us so long as we qualify as an “emerging growth company.”  For example, we have irrevocably elected not to take advantage of the extension of time to comply with new or revised financial accounting standards available under Section 102(b) of the JOBS Act.  Our independent registered public accounting firm will not be required to provide an attestation report on the effectiveness of our internal control over financial reporting so long as we qualify as an “emerging growth company,” which may increase the risk that weaknesses or deficiencies in our internal control over financial reporting go undetected.  Likewise, so long as we qualify as an “emerging growth company,” we may elect not to provide you with certain information, including certain financial information and certain information regarding compensation of our executive officers, that we would otherwise have been required to provide in filings we make with the SEC, which may make it more difficult for investors and securities analysts to evaluate our company.  We cannot predict if investors will find our common stock less attractive because we may rely on these exemptions.  If some investors find our common stock less attractive as a result, there may be a less active trading market for our common stock, and our stock price may be more volatile and may decline.

WE ONLY HAVE LIMITED OPERATIONS AND WE HAVE NOT GENERATED SIGNIFICANT REVENUES OR PROFITS TO DATE.  THERE IS NO ASSURANCE OUR FUTURE OPERATIONS WILL RESULT IN PROFITABLE REVENUES.  IF WE CANNOT GENERATE SUFFICIENT REVENUES TO OPERATE PROFITABLY, WE MAY HAVE TO CEASE OPERATIONS

We only have limited operations upon which an evaluation of our future success or failure can be made.  We cannot guarantee that we will be successful in generating significant revenues and profit in the future.  Failure to generate significant revenues and profit will cause us to suspend or cease operations.

BECAUSE OUR AUDITORS HAVE ISSUED A GOING CONCERN OPINION, THERE IS SUBSTANTIAL UNCERTAINTY THAT WE WILL CONTINUE OPERATIONS IN WHICH CASE YOU COULD LOSE YOUR INVESTMENT.

Our auditors have issued a going concern opinion.  This means that there is substantial doubt that we can continue as an ongoing business for the next twelve months.  The financial statements do not include any adjustments that might result from the uncertainty about our ability to continue in business.  As such we may have to cease operations and you could lose your investment.

THERE IS NO CURRENT TRADING MARKET FOR OUR SECURITIES, AND IF A MARKET FOR OUR COMMON STOCK DOES NOT DEVELOP, SHAREHOLDERS MAY BE UNABLE TO SELL THEIR SHARES.

There is currently no market for our common stock and we can provide no assurance that a market will develop.  We plan to apply for quotation of our common stock on the Over-The-Counter Bulletin Board upon the effectiveness of this Registration Statement, of which this prospectus forms a part.  However, we can provide investors with no assurance that our shares will be traded on the Over-The-Counter Bulletin Board or, if traded, that a public market will materialize.  If no market is ever developed for our shares, it will be difficult for shareholders to sell their stock.  In such a case, shareholders may find that they are unable to achieve benefits from their investment.

THERE IS NO CURRENT TRADING MARKET FOR OUR SECURITIES, AND IF A MARKET FOR OUR COMMON STOCK DOES NOT DEVELOP, SHAREHOLDERS MAY BE UNABLE TO SELL THEIR SHARES.

There is currently no market for our common stock and we can provide no assurance that a market will develop.  We plan to apply for quotation of our common stock on the Over-The-Counter Bulletin Board upon the effectiveness of this Registration Statement, of which this prospectus forms a part.  However, we can provide investors with no assurance that our shares will be traded on the Over-The-Counter Bulletin Board or, if traded, that a public market will materialize.  If no market is ever developed for our shares, it will be difficult for shareholders to sell their stock.  In such a case, shareholders may find that they are unable to achieve benefits from their investment.

OUR SHARES OF COMMON STOCK ARE SUBJECT TO THE “PENNY STOCK” RULES OF THE SECURITIES AND EXCHANGE COMMISSION AND THE TRADING MARKET IN OUR SECURITIES WILL BE LIMITED, WHICH WILL MAKE TRANSACTIONS IN OUR STOCK CUMBERSOME AND MAY REDUCE THE VALUE OF AN INVESTMENT IN OUR STOCK.

The SEC has adopted rules that regulate broker-dealer practices in connection with transactions in "penny stocks.”  Penny stocks generally are equity securities with a price of less than $5.00 (other than securities registered on certain national securities exchanges or quoted on the NASDAQ system, provided that current price and volume information with respect to transactions in such securities is provided by the exchange or system).  Penny stock rules require a broker-dealer, prior to a transaction in a penny stock not otherwise exempt from those rules, to deliver a standardized risk disclosure document prepared by the SEC, which specifies information about penny stocks and the nature and significance of risks of the penny stock market.  A broker-dealer must also provide the customer with bid and offer quotations for the penny stock, the compensation of the broker-dealer, and sales person in the transaction, and monthly account statements indicating the market value of each penny stock held in the customer's account.  In addition, the penny stock rules require that, prior to a transaction in a penny stock not otherwise exempt from those rules, the broker-dealer must make a special written determination that the penny stock is a suitable investment for the purchaser and receive the purchaser's written agreement to the transaction.  These disclosure requirements may have the effect of reducing the trading activity in the secondary market for stock that becomes subject to those penny stock rules.  If a trading market for our common stock develops, our common stock will probably become subject to the penny stock rules, and shareholders may have difficulty in selling their shares.

IF OUR SHARES OF COMMON STOCK COMMENCE TRADING ON THE OTC BULLETIN BOARD, THE TRADING PRICE MAY FLUCTUATE SIGNIFICANTLY AND STOCKHOLDERS MAY HAVE DIFFICULTY RESELLING THEIR SHARES.

As of the date of this Registration Statement, our common stock does not yet trade on the Over-The-Counter Bulletin Board.  If our shares of common stock commence trading on the Bulletin Board, there is a volatility associated with Bulletin Board securities in general and the value of your investment could decline due to the impact of any of the following factors upon the market price of our common stock: (i) disappointing results from our development efforts; (ii) failure to meet our revenue or profit goals or operating budget; (iii) decline in demand for our common stock; (iv) downward revisions in securities analysts' estimates or changes in general market conditions; (v) technological innovations by competitors or in competing technologies; (vi) lack of funding generated for operations; (vii) investor perception of our industry or our prospects; and (viii) general economic trends.

WE HAVE NO EXPERIENCE AS A PUBLIC COMPANY.

We have never operated as a public company.  We have no experience in complying with the various rules and regulations, which are required of a public company.  As a result, we may not be able to operate successfully as a public company, even if our operations are successful.  We plan to comply with all of the various rules and regulations, which are required of a public company.  However, if we cannot operate successfully as a public company, your investment may be adversely affected.  Our inability to operate as a public company could be the basis of your losing your entire investment in us.

Forward-Looking Statements

We will not receive any proceeds from the sale of the common stock offered through this prospectus by the selling shareholders.

Determination of Offering Price

The selling shareholders will sell our shares at $0.05 per share until our shares are quoted on the Over-The-Counter Bulletin Board, and thereafter at prevailing market prices or privately negotiated prices.  We determined this offering price arbitrarily, by using the last sale price of our common stock to investors.  This offering is priced at the time of the commencement of the offering and must remain offered at such price during the entire duration of the offering until and unless the security is subsequently listed on an exchange or is listed by a market maker on the Over-The-Counter Bulletin Board.  Currently the company is not so listed and there is no assurance that the stock will ever be so listed.

Dilution

The common stock to be sold by the selling shareholders is common stock that is currently issued and outstanding.  Accordingly, there will be no dilution to our existing shareholders.

Selling Shareholders

The selling shareholders named in this prospectus are offering all of the 3,041,000 shares of common stock offered through this prospectus.  These shares were acquired from us in private placements that were exempt from registration under Regulation S promulgated pursuant to the Securities Act of 1933.  All shares were acquired in an offering made outside of the United States solely to non-U.S. persons, with no directed selling efforts in the United States and where offering restrictions were implemented.  The shares were issued on August 29, 2011.   The shares include the following:

The following table provides as of the date of this prospectus, information regarding the beneficial ownership of our common stock held by each of the selling shareholders, including:

1.

The number of shares owned by each prior to this offering;

2.

The total number of shares that are to be offered for each;

3.

The total number of shares that will be owned by each upon completion of the offering; and

4.

The percentage owned by each upon completion of the offering.

The named party beneficially owns and has sole voting and investment power over all shares or rights to these shares.  The numbers in this table assume that none of the selling shareholders sells shares of common stock not being offered in this prospectus or purchases additional shares of common stock, and assumes that all shares offered are sold.  The percentages are based on 13,041,000 shares of common stock issued and outstanding on the date of this prospectus.

Other than disclosed above, none of the selling shareholders:

1.

has had a material relationship with us other than as a shareholder at any time within the past three years;

2.

have ever been one of our officers or directors;

3.

is a broker-dealer; or a broker-dealer affiliate

Plan of Distribution

The selling shareholders may sell some or all of their common stock in one or more transactions, including block transactions.  There are no arrangements, agreements or understandings with respect to the sale of these securities.

The selling shareholders will sell our shares at $0.05 per share until our shares are quoted on the Over-The-Counter Bulletin Board, and thereafter at prevailing market prices or privately negotiated prices.  We determined this offering price arbitrarily by  adding a $0.04 premium to  the last sale price of our common stock to investors.  This offering is priced at the time of the commencement of the offering and must remain offered at such price during the entire duration of the offering until and unless the security is subsequently listed on an exchange or is listed by a market maker on the Over-The-Counter Bulletin Board.  Currently the company is not so listed and there is no assurance that the stock will ever be so listed.

If applicable, the selling shareholders may distribute shares to one or more of their partners who are unaffiliated with us.  Such partners may, in turn, distribute such shares as described above.  If these shares being registered for resale are transferred from the named selling shareholders and the new shareholders wish to rely on the prospectus to resell these shares, then we must first file a prospectus supplement naming these individuals as selling shareholders and providing the information required concerning the identity of each selling shareholder and he or her relationship to us.  There is no agreement or understanding between the selling shareholders and any partners with respect to the distribution of the shares being registered for resale pursuant to this registration statement.

We can provide no assurance that all or any of the common stock offered will be sold by the selling shareholders.

We are bearing all costs relating to the registration of the common stock.  The selling shareholders, however, will pay any commissions or other fees payable to brokers or dealers in connection with any sale of the common stock.

The selling shareholders must comply with the requirements of the Securities Act of 1933 and the Securities Exchange Act of 1934 in the offer and sale of the common stock.  In particular, during such times as the selling shareholders may be deemed to be engaged in a distribution of the common stock, and therefore be considered to be an underwriter, they must comply with applicable law and may, among other things:

The Securities and Exchange Commission (the “Commission”) has also adopted rules that regulate broker-dealer practices in connection with transactions in penny stocks.  Penny stocks are generally equity securities with a price of less than $5.00 (other than securities registered on certain national securities exchanges or quoted on the NASDAQ system, provided that current price and volume information with respect to transactions in such securities is provided by the exchange or system).

The penny stock rules require a broker-dealer, prior to a transaction in a penny stock not otherwise exempt from those rules to deliver a standardized risk disclosure document prepared by the Commission, which contains:

- a description of the nature and level of risk in the market for penny stocks in both public offerings and secondary trading;

- a description of the broker's or dealer's duties to the customer and of the rights and remedies available to the customer with respect to a violation of such duties or other requirements;

- a brief, clear, narrative description of a dealer market, including "bid" and "ask" prices for penny stocks and the significance of the spread between the bid and ask price;

- a toll-free telephone number for inquiries on disciplinary actions;

- a definition of significant terms in the disclosure document or in the conduct of trading penny stocks; and

- such other information and is in such form (including language, type, size, and format) as the Commission shall require by rule or regulation.

The broker-dealer also must provide, prior to effecting any transaction in a penny stock, the customer with:

- bid and offer quotations for the penny stock;

- the compensation of the broker-dealer and its salesperson in the transaction;

- the number of shares to which such bid and ask prices apply, or other comparable information relating to the depth and liquidity of the market for such stock; and

- monthly account statements showing the market value of each penny stock held in the customer's account.

In addition, the penny stock rules require that prior to a transaction in a penny stock not otherwise exempt from those rules; the broker-dealer must make a special written determination that the penny stock is a suitable investment for the purchaser and receive the purchaser's written acknowledgment of the receipt of a risk disclosure statement, a written agreement to transactions involving penny stocks, and a signed and dated copy of a written suitability statement.  These disclosure requirements will have the effect of reducing the trading activity in the secondary market for our stock because it will be subject to these penny stock rules.  Therefore, stockholders may have difficulty selling those securities.

Description of Securities

General

Our authorized capital stock consists of 75,000,000 shares of common stock at a par value of $0.01 per share.

Common Stock

As of  August 13, 2012 there were 13,041,000 shares of our common stock issued and outstanding, held by 38 stockholders of record.

Holders of our common stock are entitled to one vote for each share on all matters submitted to a stockholder vote.  Holders of common stock do not have cumulative voting rights.  Therefore, holders of a majority of the shares of common stock voting for the election of directors can elect all of the directors.  Holders of our common stock representing a majority of the voting power of our capital stock issued, outstanding and entitled to vote, represented in person or by proxy, are necessary to constitute a quorum at any meeting of our stockholders.  A vote by the holders of a majority of our outstanding shares is required to effectuate certain fundamental corporate changes such as liquidation, merger or an amendment to our articles of incorporation

Holders of common stock are entitled to share in all dividends that the board of directors, in its discretion, declares from legally available funds.  In the event of liquidation, dissolution or winding up, each outstanding share entitles its holder to participate pro rata in all assets that remain after payment of liabilities and after providing for each class of stock, if any, having preference over the common stock.  Holders of our common stock have no pre-emptive rights, no conversion rights and there are no redemption provisions applicable to our common stock.

Preferred Stock

We do not have an authorized class of preferred stock.

Dividend Policy

We have never declared or paid any cash dividends on our common stock.  We currently intend to retain future earnings, if any, to finance the expansion of our business.  As a result, we do not anticipate paying any cash dividends in the foreseeable future.

Share Purchase Warrants

We have not issued and do not have any outstanding warrants to purchase shares of our common stock.

Options

We have not issued and do not have any outstanding options to purchase shares of our common stock.

Other Convertible Securities

We have not issued and do not have any outstanding securities convertible into shares of our common stock or any rights convertible or exchangeable into shares of our common stock.

Interests of Named Experts and Counsel

No expert or counsel named in this prospectus as having prepared or certified any part of this prospectus or having given an opinion upon the validity of the securities being registered or upon other legal matters in connection with the registration or offering of the common stock was employed on a contingency basis, or had, or is to receive, in connection with the offering, an interest, direct or indirect, in the registrant or any of its parents or subsidiaries.  Nor was any such person connected with the registrant or any of its parents or subsidiaries as a promoter, managing or principal underwriter, voting trustee, director, officer, or employee.

Dean Law Corp. has provided an opinion on the validity of our common stock.

The financial statements included in this prospectus and the registration statement have been audited by M&K CPAS, PLLC to the extent and for the periods set forth in their report appearing elsewhere in this document and in the registration statement filed with the SEC, and are included in reliance upon such report given upon the authority of said firm as experts in auditing and accounting.

Description of Business

Overview

We were incorporated in the State of Nevada on December 13, 2010.  To date,  we have not provided any eco- tours. Our business operations have been limited to primarily, the development of a business plan, and company website.  We operate an Eco-tour business in the Blue Mountain region of Jamaica, which include but is not limited to tour packages including the following:

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Bus trips from major cities and resorts to Blue Mountain

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Guided day tours provided by bus, bicycle, walking, or hiking, and/or a combination of the preceding.

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Overnight expeditions; and

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Extended expeditions with the option of assisted helicopter travel to explore the inaccessible backcountry and untouched beaches of the Blue Mountain Region.

(The use of helicopters will be contracted out to licensed helicopter charter companies at

competitive rates from the Montego Bay and Kingston International Airports.)

The operations will be executed on a sliding scale basis.  Basic guided tours including walking, hiking and cycling will be executed first.  As the company grows, and if the demand is sufficient we will offer longer tours including overnight trips, and bus tours.  Helicopter assisted tours is the high-end target which will be determined feasible if financing is available.  Currently, financing is not available.  Buses, and helicopters will be rented locally, and if there is a proven large market for these tours, and if the revenues allow for it, we will lease or purchase equipment in future.  The major obstacle to implementing helicopter-guided tours is capital.  We have no guarantee for future financing and this could prevent tour operations, even at the beginning rental stage.

We plan to expand our services to other Caribbean markets in the future if we have the available resources and growth to warrant it.  Mr. Lindo will be our primary guide for the first year at which point we conduct a needs analysis to determine if a second tour guide is needed.  We are a development stage company and cannot state with certainty whether we will achieve profitability.  We do not have revenues yet, have minimal assets and have incurred $140,028 in net losses since inception on December 13, 2010 .  Our plan of operation is forward-looking.  It is likely that we will not be able to achieve profitability and might need to cease operations due to the lack of funding.  The company will use a demand-based pricing strategy that will be adjusted accordingly to maximize revenue and to reflect the seasonal variance of travelers.

Eco-tourism is defined as the conscientious travel to natural areas that protects the environment and improves the well being of local people.  It refers to the practice in which the place one visits is not harmed in any way, thereby maintaining the natural equilibrium of the area.  The principles of eco-tourism activities include conservation, local communities, and sustainable travel while raising awareness to the host country’s political, environmental, and social climate.

Based on these eco-tourism philosophies, Blue Mountain will specialize in providing guided

hiking expeditions into the heart of Jamaica’s pristine Blue Mountains.  The Blue Mountain range sprawls across the eastern portion of the island for a length of 28 miles and an average width of about 12 miles.

The region’s diverse mountain forests have more than 800 species of endemic plants, the world’s second largest butterfly, Papilo homerus, and over 200 species of resident and migrant birds.  There are also more than 500 species of flowering plants of which almost one half are native to Jamaica.

Blue Mountain Eco Tours will fill a market need by offering tourists hiking experiences into the most remote parts of this mountain region.  As a part of our long-term strategy we intend to build an exclusive base-camp and offer helicopter transportation to allow for greater access to area’s backcountry.  The expedition guides will enhance the customer experience by providing factual information and local stories about the history of the landscape, the Jamaican culture, and the common practices of local environmental conservation efforts.

According to the World Travel and Tourism Council, Jamaica hosts approximately 2 million tourists per year.  Canada and the United States, the country’s two primary tourist markets, account for over 81% of all arrivals.  Moreover, both of these source countries have shown an increase in the number of visitors to Jamaica at an annual growth rate of 5.8% and 7.5% respectively.  Jamaica’s eco-tourism market is increasing at an annual growth rate of 5%.

We maintain our statutory registered agent's office at 4421 Edward Avenue, Las Vegas, Nevada 89108. Our business office is located at 11 Rocky Road, Queensborough Drive, Kingston, Jamaica.  Our telephone number is 876-310-7166.  

In the future,  if our operations are successful, we would pursue to occupy four tourist information centers in Jamaica’s four largest tourist destination cities: Kingston, Ocha Rios, Montego Bay, and Negril.

Clients

Our president and director, Donald Lindo will market our product and negotiate with potential customers.  We expect that our potential clients will consist of tourists visiting the Island of Jamaica.  We intend to develop and maintain a database of potential customers who may want to use our services.  We will follow up with these clients periodically and offer them free presentations and special discounts from time to time.  Our methods of communication will include: phone calls, email and regular mail.  We plan to attend trade shows in our industry to showcase our services with a view to find new customers.  We will ask our satisfied customers for referrals.

We will market and advertise our service on our web site by showing its advantages over similar services offered by other companies.  We intend to attract traffic to our website by a variety of online marketing tactics such as registering with top search engines using selected key words (meta tags) and utilizing link and banner exchange options.  We intend to promote our website by displaying it on our promotion materials.

Sales and Marketing Strategy

We will use to its advantage the pre-established Internet presence of local Jamaican tourist information websites to market its hiking expeditions to tourists, we will also focus on direct marketing efforts.  We plan to commence the marketing campaign in November 2013, beginning with inexpensive options until operations are under way, and a portion of revenues can be dedicated to extended marketing efforts.  First of all, Mr. Lindo, our company representatives will directly contact the following:

1.

Independent travel agencies in the US, Canada, and Europe

2.

Cruise lines and Airlines because of the activity packages they offer

3.

Local Jamaican hotels and tourist information websites

4.

Established online adventure enthusiast communities

The direct marketing efforts will consist of an online presence and direct mail campaigns at a cost of about $600 . Micro-blogging utilities such as Twitter will be implemented, and social media websites such as Facebook and MySpace will be utilized as important promotional tactics. These activities will be conducted at no cost to the company, aside from Mr. Lindo’s salary, and will be conducted in March 2013 after the website is developed.

In addition, other eco-tourism companies located around the world will be contacted, especially in the US and Canada, to set up possible website link exchanges.  This marketing tactic will be mutually beneficial to both cooperating companies as it is a way to promote the company at no cost and it is an excellent way to directly reach the company’s intended target market.

Advertisements will also be placed in adventure and tourism magazines and websites such as:

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Backpacker (www.backpacker.com)

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Caribbean Travel and Life (www.carribeantravelmag.com)

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In Travel (www.intravelmag.com)

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Adventure – National Geographic (www.adventure.nationalgeographic.com)

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Tripadvisor.com

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Lonelyplanet.com

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Visitjamaica.com

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Cometojamaica.com

Blue Mountain’s Market Opportunity Matrix

Tourism Industry Analysis

The global Tourism and Travel industry is highly sensitive to economic fluctuations such as the recent economic slowdown.  The recent global recession has undeniably impacted the travel and tourism industry worldwide.  According to the World Travel and Tourism Council (WTTC), the Travel and Tourism Economy GDP declined by about 5% in 2009, resulting in the loss of over 5.6 million jobs.  Nevertheless, the industry still remained relatively strong as it employed over 235 million people globally and generated 9.4% of the world’s GDP.  

In the long term, WTTC predicts that between 2010 and 2020 the global travel and tourism economy is expected to grow in real terms by 4.4% per annum; developing countries will contribute to the majority of this growth.  In particular, the Eco-tourism Industry, which makes up about 6% of the world’s GDP, is expected to grow at an annual rate is 5%. There is; however, no guarantee that such projections or future growth rates will be achieved.

Travel and Tourism Market in Jamaica

According to the CTO, Jamaica saw an increase in tourist arrivals over the two year period from 2008 to 2010, of 1.76 million people to 1.91 million people – an increase of about 8%.  The major source tourist markets for Jamaica continue to be the United States, Canada, and Europe, with the US continuing to be the most significant source for Jamaican tourists supplying 65% of all the arriving tourists.

Jamaica is considered a year-round destination by tourists.  The peak season to travel is considered to be mid-December to mid-April which is generally the driest time of year in the Caribbean and the coldest time of year in the US Northeast and Midwest and in Canada.  Monthly tourist arrivals have been consistent over the past three years; however, these numbers peak in the months of March and July.

Competition

The Jamaica tourism industry is extremely fragmented and competitive.  Competitors will include companies with substantial customer bases and working history.  There can be no assurance that we can maintain a competitive position against current or future competitors, particularly those with greater financial, client database, marketing, service, technical and other resources.  Our failure to maintain a competitive position within the market could have a material adverse effect on our business, financial condition and results of operations.  There can be no assurance that we will be able to compete successfully against current and future competitors, and competitive pressures faced by us may have a material adverse effect on our business, financial condition and results of operations.

Some of the competitive factors that may affect our business are as follows:

1. Number of Competitors Increase: other companies may follow our business model of offering similar tour opportunities with an eco friendly baseline , which will reduce our competitive edge;

2. Price: Our competitors may be offering similar service at a lower price forcing us to lower our prices as well and possibly offer our service at loss.

The Jamaica tourism industry is highly competitive and made-up of many providers that offer similar ranges of services.  The following two major firms currently dominate the Blue Mountain region, in addition to local entrepreneurs also offering guided tour services.

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Blue Mountain Bike Tours

o

Service offering includes mountain bicycle rental and transportation to drop-off point for downhill bike adventures

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Sun Venture Tours

o

Service offering includes hiking, sightseeing, birding, bicycle, adventure, nature, and educational tours and services; in particular, sunrise and sunset overnight hiking tours to the Peak of Blue Mountain

The competition in this market revolves around price and the extent and range of service offerings.  Hiking expeditions to the peak of Blue Mountain vary in length and difficulty, and the prices range is often between USD$50 and USD$250 per person per day, depending on the size of the hiking group and duration of the hike.

Blue Mountain Eco-Tours will offer customers the option of weeklong extended expeditions deep into the otherwise inaccessible backcountry.  Experienced guides with a commitment to environmental preservation and knowledgeable of the untouched backcountry landscape will provide  a unique experience for each individual customer.  These unique attributes offered by Blue Mountain Eco-Tours will provide the company with a competitive advantage over the hiking tours offered by other service providers in the region.  Blue Mountain Eco Tours will also compete on price by competitively pricing its service offerings.  It will constantly keep abreast of its competitors pricing strategies in order to adapt as proactively as possible.

Revenues

The company’s revenues will be what we charge our clients for our tours.  Please note that below numbers are estimated in nature and are meant to show the capacity of the company without hiring additional employees and not a guarantee of future revenues.

Estimated Prices for services offered are:

- Day Excursion: Pick up and drop off from hotel, the day trip includes  an informational tour.  Knowledgeable guides will point out island highlights and make photo opportunity stops along the way.  Tour times range from 2-6 hours, and a maximum of 12 persons may register.  Prices will vary with the length of tour, and number of registrants, starting from USD 50.

Invoicing will be conducted on a daily basis, when a tour is offered.  Blue Mountain Eco Tours shall have discretion in selecting the dates and times it performs tours throughout the month giving due regard to the needs of the client’s, and seasonal demands.  All actual reasonable and necessary expenditures, which are directly related to the tour, are to be absorbed by the company.

We cannot guarantee that we will be able to find successful contracts with the potential customers with a demand for Eco Tours, in which case our business may fail and we will have to cease our operations.

Initially, our director Mr. Donald Lindo will work with the current tour operations, and continue to seek relationships with local tourism businesses and vacation resorts.  We cannot guarantee that we will be able to find successful contracts with Jamaican companies, in which case our business may fail and we will have to cease our operations.

Description of property

We do not have an ownership or leasehold interest in any property.

Insurance

We do not maintain any insurance and do not intend to maintain insurance in the future.  Because we do not have any insurance, if we are made a party of a products liability action, we may not have sufficient funds to defend the litigation.  If that occurs a judgment could be rendered against us that could cause us to cease operations.

Employees.  Identification of Certain Significant Employees

We are a development stage company and currently have one employee, other than our sole officer and director Donald Lindo.  We intend to hire additional employees on an as needed basis.

Research and Development Expenditures

We have not incurred any other research or development expenditures since our incorporation.

Government Regulation

We will be required to comply with all regulations, rules and directives of governmental authorities and agencies applicable to the construction and operation of any facility in any jurisdiction which we would conduct activities.  We do not believe that government regulation will have a material impact on the way we conduct our business.

Subsidiaries

We do not have any subsidiaries.

Patents and Trademarks

We do not own, either legally or beneficially, any patents or trademarks.

Offices

Our office is currently located at 11 Rocky Road Queensborough, Kingston Jamaica, 19.  Our telephone number is 876-310-7166.  This is the office of our Director, Mr. Donald Lindo.  We do not pay any rent to Mr. Lindo and there is no agreement to pay any rent in the future.  Such costs are immaterial to the financial statements and, accordingly have not been reflected therein.  Upon the completion of our offering, we do not intend to establish an office elsewhere.

Legal Proceedings

We are not currently a party to any legal proceedings.  Our address for service of process in Nevada is 4421 Edward Avenue Las Vegas, Nevada 89108.

Market for Common Equity and Related Stockholder Matters

No Public Market for Common Stock

There is presently no public market for our common stock.  We anticipate applying for trading   of our common stock on the OTC Bulletin Board upon the effectiveness of the registration statement of which this prospectus forms a part.  However, we can provide no assurance that our shares will be traded on the bulletin board or, if traded, that a public market will materialize.

Stockholders of Our Common Shares

As of the date of this registration statement we have 38 registered shareholders.

Rule 144 Shares

Currently, we are a “shell company” as defined in Rule 12b-2 of the Exchange Act, as amended and Rule 144 is not available for the resale of securities issued by any issuer that is or has been at any time previously a shell company unless the following conditions have been met:

• the issuer of the securities that was formerly a shell company has ceased to be a shell company;

• the issuer of the securities is subject to the reporting requirements of Section 13 or 15(d) of the Exchange Act;

• the issuer of the securities has filed all Exchange Act reports and material required to be filed, as applicable, during the preceding 12 months (or such shorter period that the issuer was required to file such reports and materials), other than Form 8-K reports; and

• at least one year has elapsed from the time that the issuer filed current Form 10 type information with the SEC reflecting its status as an entity that is not a shell company.

Stock Option Grants

To date, we have not granted any stock options.

Registration Rights

We have not granted registration rights to the selling shareholders or to any other persons.

Dividends

There are no restrictions in our articles of incorporation or bylaws that prevent us from declaring dividends.  The Nevada Revised Statutes, however, do prohibit us from declaring dividends where, after giving effect to the distribution of the dividend:

1.

We would not be able to pay our debts as they become due in the usual course of business; or

2.

Our total assets would be less than the sum of our total liabilities plus the amount that would be needed to satisfy the rights of shareholders who have preferential rights superior to those receiving the distribution.

Plan of Operation

We are in the development stage of our business.  As a development stage company, we have yet to earn revenue from operations.  We may experience fluctuations in operating results in future periods due to a variety of factors, including our ability to obtain additional funding in a timely manner, and on terms favorable to us; our ability to successfully develop our business model, the amount and timing of operating costs and capital expenditures relating to the expansion of our business, operations, infrastructure and the implementation of marketing programs, key agreements and strategic alliances, and general economic conditions specific to our industry. To date, our business operations have been limited to primarily, the development of a business plan, and company website.  Our auditors have issued a going concern opinion.  This means that our auditors believe there is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay our bills.  This is because we have not generated any revenues and no revenues are anticipated until we implement our business plan and execute our first service agreement.  We are not raising any money in this offering.  Our only sources for cash at this time are investments by shareholders in our company and cash advances from our sole director Donald Lindo though we do not have an agreement from Mr. Lindo for such cash advances.

There is no assurance that any additional financing will be available or if available, on terms that will be acceptable to us.  Failure to raise additional financing will cause us to go out of business.  If this happens, you could lose all or part of your investment.

We will not be conducting any product research or development.  We do not expect to purchase or sell plant or significant equipment.  Further we do not expect significant changes in the number of employees.  Upon completion of our public offering, our specific goal is to profitably sell our services.

 
Our plan of operations is as follows:

July - October 2012: Negotiate service agreements with potential customers.  Estimated amount of funds required: no material costs.

Initially, our sole officer and director, Mr. Lindo, will look for potential customers.  

As of  August 13, 2012  we have made contact with several tour operators as well as resorts.  To date no agreements have been signed.

Even though the negotiation of service agreements with tour operators will be ongoing during the life of our operations, we cannot guarantee that we will be able to find successful agreements, in which case our business may fail and we will have to cease our operations.

Even if we are able to obtain sufficient number of service agreements at the end of the twelve-month period, there is no guarantee that we will be able to attract and more importantly retain enough customers to justify our expenditures.  If we are unable to generate a significant amount of revenue and to successfully protect ourselves against those risks, then it would materially affect our financial condition and our business could be harmed.

We are not raising any money in this offering.  Our only sources for cash at this time are investments by shareholders in our company and cash advances from our sole director Mr. Lindo, though we do not have an agreement from Mr. Lindo for such cash advances.  There is no assurance that any additional financing will be available or if available, on terms that will be acceptable to us.  Failure to raise additional financing will cause us to go out of business.  If this happens, you could lose all or part of your investment.

November-February, 2013: Commence Marketing Campaign.  Estimated amount of funds required: $3,000

We intend to use marketing strategies, such as web advertisements, direct mailing and phone calls to acquire potential customers.  We also expect to acquire new clients through “word of mouth" advertising, and referral where our clients will refer their colleagues to us.  We will encourage such advertising by rewarding the person who referred new clients to us.

We also plan to attend shows and exhibitions in the travel industry, which help tour operators, consultants and Travel agents, come face to face and find new business opportunities and partners.  We intend to spend about $3,000 on marketing efforts during the first year.  Marketing is an ongoing business requirement that will continue during the life of our operations.

February-May, 2013: Develop Website.  Estimated amount of funds required: $4,000

By May of 2013 , assuming available resources and company growth as planned we intend to continue developing our website.  Our director, Mr. Lindo will be in charge of continuing our online campaign.  The online campaign costs, including updating the site design and implementation will be approximately $4,000.  Updating and improving the company website will continue throughout the lifetime of our operations.

May-August, 2013-2013: Set up Office.  Estimated amount of funds required: $3,000

By, August of 2013 , assuming available resources, we might plan to set up an office in Jamaica.  We believe that it will cost approximately $3,000 to set up an office and obtain the necessary office equipment/furniture.

Office requirements:

     Furnishings              $ 1,200

     Filing                       $ 800

     Print/Scan/Fax         $ 700

     Phone                      $ 100

     Miscellaneous          $ 200

Our sole officer and director Mr. Lindo will handle company administrative duties.

We therefore expect to incur the following costs in the next 12 months in connection with our business operations:

August – October, 2013: Begin tour offerings

We will begin offering tours after the marketing campaign is completed and the office is functional.  Mr. Lindo will conduct office duties as well as lead the tours.  Walking, hiking and bicycle tours will be offered initially to establish the business.  Over the following year a review will be conducted on an ongoing basis to analyze revenues as well as customer feedback to determine the next stages for longer tours, and tours involving the rental equipment such as buses and helicopters.

Limited operating history; and the need for additional capital.

There is no historical financial information about us upon which to base an evaluation of our performance.  We are in start-up stage operations and have not generated any revenues.  We cannot guarantee we will be successful in our business operations.  Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

Our current cash reserves are not sufficient to meet our obligations for the next twelve-month period.  As a result, we will need to seek additional funding in the near future.  

We anticipate that additional funding will be from the sale of additional common stock.  We may seek to obtain short-term loans from our director as well, although no such arrangement has been made.  At this time, we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of our common stock or through a loan from our director to meet our obligations over the next twelve months.  We do not have any arrangements in place for any future equity financing.  If we are unable to raise the required financing, our operations could be materially adversely affected and we could be forced to cease operations.

Changes In and Disagreements with Accountants

We have had no changes in or disagreements with our accountants.

Available Information

We have filed a registration statement on Form S-1 under the Securities Act of 1933 with the Securities and Exchange Commission with respect to the shares of our common stock offered through this prospectus.  This prospectus is filed as a part of that registration statement, but does not contain all of the information contained in the registration statement and exhibits.  Statements made in the registration statement are summaries of the material terms of the referenced contracts, agreements or documents of the company.  We refer you to our registration statement and each exhibit attached to it for a more detailed description of matters involving the company, and the statements we have made in this prospectus are qualified in their entirety by reference to these additional materials.  You may inspect the registration statement, exhibits and schedules filed with the Securities and Exchange Commission at the Commission’s principal office in Washington, D.C.  Copies of all or any part of the registration statement may be obtained from the Public Reference Section of the Securities and Exchange Commission, 100 F Street NE, Washington, D.C. 20549.  D.C. 20549.  Please call the Commission at 1-800-SEC-0330 for further information on the operation of the public reference rooms.

The Securities and Exchange Commission also maintains a web site at http://www.sec.gov that contains reports, proxy statements and information regarding registrants that file electronically with the Commission.  Our registration statement and the referenced exhibits can also be found on this site.

Reports to Security Holders

Upon effectiveness of this Prospectus, we will be subject to the reporting and other requirements of the Exchange Act.  We will make available to our shareholders annual reports containing financial statements audited by our independent auditors and our quarterly reports containing unaudited financial statements for each of the first three quarters of each year; however, we will not send the annual report to our shareholders unless requested by an individual shareholder.

The public may read and copy any materials that we file with the SEC at the SEC's Public Reference Room at 100 F Street, NE, Washington, D.C. 20549.  The public may obtain information on the operation of the Public Reference Room by calling the SEC at 1-800-SEC-0330.  The SEC maintains an Internet site that contains reports, proxy and information statements, and other information regarding issuers that file electronically with the SEC.  The address of that site is www.sec.gov.

Directors, Executive Officers, Promoters and Control Persons

Our executive officer and director and his age as of the date of this prospectus is as follows:

Director:

Biographical Information

Set forth below is a brief description of the background and business experience of our sole officer and director for the past five years.

Mr. Lindo has acted as our sole President, Chief Executive Officer, Treasurer, Chief Financial Officer, Chief Accounting Officer, Secretary and sole member of our board of directors since our Incorporation on December 13, 2010.  Mr. Donald Lindo owns 68.96% of the outstanding shares of our common stock.  Since our inception on December 13, 2010, Mr. Lindo has been our President overseeing the day-to-day activities of the business.  Mr. Lindo is a veteran of the Jamaican tourism industry.  From 1999 to 2010, he worked as a tour guide, educating visitors about the wonders of Jamaica.

In 2010, he started his own company, Blue Mountain Eco-tours located in Montego Bay, Jamaica providing hiking expeditions into the Blue Mountain region.  In his role as owner, he is responsible for the management of the company’s management, human resource, and financial functions. Prior to 2010, Mr. Lindo worked full time as a tour guide at Dunns’ river falls, (from 2003-2010) as well as a part-time bus driver/operator for Sunquest Vacations in Jamaica.  Currently, Mr. Lindo works part time as a guest assistant, guiding tourists as they climb the falls, at Dunns’ river falls.

Mr. Lindo has earned the Sustainable Travel International Certification.  Sustainable Travel International’s mandate is to promote responsible travel and ecotourism, supporting sustainable development, and helping travelers and travel providers protect the cultures and environments.  Certification helps travelers easily identify responsible tourism operators and to help tourism businesses manage their impacts.

These experiences, qualifications and attributes have led to our conclusion that Mr. Donald Lindo should be serving as president in light of the business and structure.  Mr. Lindo has not been a member of the board of directors of any Eco operations during the last five years.  Mr. Lindo intends to devote close to 30% (15 hours /week) of his time to planning and organizing activities of Blue Mountain, Eco Tours.

During the past ten years, Mr. Lindo has not been the subject to any of the following events:

1.

Any bankruptcy petition filed by or against any business of which Mr. Lindo was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time.

2.

Any conviction in a criminal proceeding or being subject to a pending criminal proceeding.

3.

An order, judgment, or decree, not subsequently reversed, suspended or vacated, or any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting Mr. Lindo’s involvement in any type of business, securities or banking activities.

4.

Found by a court of competent jurisdiction (in a civil action), the Securities and Exchange Commission or the Commodity Future Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended or vacated.

Term of Office

Our directors are appointed for a one-year term to hold office until the next annual general meeting of our shareholders or until removed from office in accordance with our bylaws.  No term, however, has been accorded to Mr. Lindo’s term as a director.

Significant Employees

We have no significant employees other than our officer and sole director, Mr. Donald Lindo.

Audit Committee Financial Expert

We do not have an audit committee financial expert.  We do not have an audit committee financial expert because we believe the cost related to retaining a financial expert at this time is prohibitive.  Further, because we have no operations, at the present time, we believe the services of a financial expert are not warranted.

Conflicts of Interest

Mr. Donald Lindo, our President will be devoting approximately 30% (15 hours/week) of his time to our operations.  Because Mr. Lindo will only be devoting limited time to our operations, our operations may be sporadic and occur at times which are convenient to him.  As a result, operations may be periodically interrupted or suspended which could result in a lack of revenues and a cessation of operations.

Executive Compensation

Summary Compensation Table

The table below summarizes all compensation awarded to, earned by, or paid to our executive officer by any person for all services rendered in all capacities to us for the fiscal period from our incorporation on December 13, 2010 to December 31, 2011 (our fiscal year end) and subsequent thereto to the date of this prospectus.

There are no current employment agreements between the company and its sole officer and director.

Mr. Donald Lindo currently devotes approximately 15 hours per week to manage the affairs of the Company.  He has agreed to work with no remuneration until such time as the company receives sufficient revenues necessary to provide management salaries.  At this time, we cannot accurately estimate when sufficient revenues will occur to implement this compensation, or what the amount of the compensation will be.

There are no annuity, pension or retirement benefits proposed to be paid to the officers or director or employees in the event of retirement at normal retirement date pursuant to any presently existing plan provided or contributed to by the company or any of its subsidiaries, if any.

Stock Option Grants

We have not granted any stock options to our executive officer since our inception.

Consulting Agreements

We do not have an employment or consulting agreement with Mr. Lindo.  We do not pay him for acting as a director or officer.

Security Ownership of Certain Beneficial Owners and Management

The following table provides the names and addresses of each person known to us to own more than 5% of our outstanding common stock as of the date of this prospectus, and by the officers and directors, individually and as a group.  Except as otherwise indicated, all shares are owned directly.

(1)

 Mr. Lindo is our President, Chief Executive Officer, Chief Financial Officer, Treasurer, Chief Accounting Officer, sole Director and Secretary

(2)

The percent of class is based on 13,041,000 shares of common stock issued and outstanding as of the date of this prospectus.

Certain Relationships and Related Transactions

Our president has orally agreed to provide us necessary funding to maintain minimal operations and fund the cost of our becoming a public company, payable upon demand.  To date our President has loaned us $2,000.  The amount will be based on the amount of funding needed to maintain minimal operation and the cost of becoming a public company from that point in time going forward.  He is not obligated to make any further advances.  We have no agreement, commitment or understanding to secure any such funding from any other source.

Except as set forth above, we have not entered into any material transactions with any director, executive officer, promoter, beneficial owner of five percent or more of our shares, or family members of such persons since our inception.

Disclosure of Commission Position of Indemnification for

Securities Act of 1933 Liabilities

We have been advised that in the opinion of the Securities and Exchange Commission indemnification for liabilities arising under the Securities Act of 1933 is against public policy as expressed in the Securities Act of 1933, and is, therefore, unenforceable.  In the event that a claim for indemnification against such liabilities is asserted by one of our directors, officers, or controlling persons in connection with the securities being registered, we will, unless in the opinion of our legal counsel the matter has been settled by controlling precedent, submit the question of whether such indemnification is against public policy to court of appropriate jurisdiction.  We will then be governed by the court's decision.

Financial Statements

Index to Financial Statements:

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors

Blue Mountain Eco Tours Inc.

We have audited the accompanying balance sheets of Blue Mountain Eco Tours Inc. as of December 31, 2011 and 2010, and the related statements of operations, stockholders’ equity (deficit) and cash flows for the twelve month period ended December 31, 2011 and the period from inception (December 13, 2010) through December 31, 2010.  These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Blue Mountain Eco Tours Inc. as of December 31, 2011 and 2010, and the results of its operations and cash flows for the periods described above in conformity with accounting principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company suffered a net loss from operations and has a net capital deficiency, which raises substantial doubt about its ability to continue as a going concern. Management’s plans regarding those matters are also described in Note 3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 /s/ M&K CPAS, PLLC

 www.mkacpas.com

Houston, Texas

April 24, 2012

NOTE 8 - SUBSEQUENT EVENTS

The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and has determined that there are no events to disclose.