UNITED STATES

                                       SECURITIES AND EXCHANGE COMMISSION

                                                      Washington, D.C. 20549

                                                                FORM 8-K

                                                       CURRENT REPORT

                       Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

                                               Date of Report:  March 20, 2013  

                                                               Abby, Inc.

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                                  (Exact name of registrant as specified in its charter)

                        Nevada                                 000-54734                 46-1425196

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         (State or other jurisdiction of            (Commission File        (IRS Employer

           incorporation)                                    Number)                     Identification Number)

2724 NE 27^th Court, Fort Lauderdale, FL 33306

                               (Address of Principal Executive Offices) (Zip Code)

                                                         702-751-0006

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                           Registrant's telephone number, including area code

                                                                N/A

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                  (Former name or former address, if changed since last report)

       Check the appropriate box below if the Form 8-K filing is intended to

       simultaneously satisfy the filing obligation of the registrant under any of the

       following provisions:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR

230.425)

[ ] Soliciting  material  pursuant to Rule 14a-12 under the Exchange Act (17 CFR

240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange

Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange

Act (17 CFR 240.13e-4(c)

SECTION 1- Registrant’s Business and Operations

1.01 Entry into a Material Definitive Agreement

Abby Inc. has entered into a binding letter of intent (the LOI) to acquire all of the issued and outstanding shares of Tulip Enterprises Inc.  (“TEI”) a privately held California corporation with a principal place of business located in San Diego, CA. Consideration for the acquisition will be 30,000,000 shares of Abby common stock. Amanda Flores.

Following approval of the Plan, execution of a final agreement and delivery of TEI audited financial statements, TEI shall become a wholly owned subsidiary of Abby Inc. and it is anticipated that Ms. Amanda Flores, president of TEI will assume the presidency of Abby upon the closing of the transaction.

About TEI

Tulip Enterprises, Inc. has two divisions operating under two separate DBA designations..

1.

A)  T1O Gourmet Thai Food Truck. This gourmet food truck brings food of Thailand to customers in throughout Southern California and participates in several food festivals and similar events in Las Vegas, Nevada and several California locations.

B)  T1O Events and Promotions.  Activities are the planning of event promotions and assisting with the incubation of new events throughout its market area.

2.

Company Vision for business, business model, product and services focusing on large format events with a minimum public attendance of 1500.  Responsible for overall product development, and product introduction. Creation of critical benchmarks as to number of events, public awareness and other key factors against which each participating may check their performance. against.

ATG Inc. 2005-2011

Under the guidance of Ms. Flores ATG Inc. grew into a very successful marketing and infrastructure-building consulting firm sparking growth from concept to revenue of over three million dollars in revenues..

Etrade 1999-2004   Corporate Trainer

Trained all new employees on company policy and procedures.  Over saw staff of 20 operations people that were required to meet monthly company given goals.

SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.  The following is a complete list of exhibits filed as

part of this Report.  Exhibit numbers correspond to the numbers in the exhibit

table of Item 601 of Regulation S-K.

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, hereunto duly authorized.

   March 25, 2013                           ABBY, INC.

                                              By: /s/ Lawson Kerster

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                                           Lawson Kerster, President