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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

[ X ] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 (the “Exchange Act”)

For the quarterly period ended AUGUST 31, 2013

[   ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT

For the transition period from _____ to _______

Commission file number: 000-54567

TIGER JIUJIANG MINING, INC.
(Exact name of small business issuer in its charter)

Wyoming	80-0552115
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
6F, No.81 Meishu East 6 Road, Kaohsiung, Taiwan	804
(Address of principal executive offices)	(Zip Code)

Issuer’s telephone number: (888) 755-9766

Securities Registered Under Section 12(b) of the Exchange Act: None

Securities Registered Under Section 12(g) of the Exchange Act:

Common Stock, $0.001 par value
(Title of class)

Indicate by check mark whether the issuer (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.
Yes [X] No [   ]

Indicate by check mark whether the registrant is a shell Corporation (as defined in Rule 12b-2 of the Exchange Act).
Yes [X] No [   ]

Indicate by check mark whether the registrant is a large accelerated filer, a non-accelerated filer or a smaller reporting Corporation.

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: 8,500,000 shares of Common Stock as of the date of this periodic report. The aggregate market value of the of the voting stock held by non-affiliates of the issuer as of the date of this report was approximately $425,000 based on the selling price of the shares of the Corporation in its latest registration statement and the last quoted selling price on the Over-The-Counter Bulletin Board (OTC-BB) under the symbol “TIGY”. We do not have any authorized, issued or outstanding non-voting common stock.

Transitional Small Business Format.
Yes [   ] No [X]

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PART I – FINANCIAL INFORMATION

Item 1. Financial Statements

Tiger Jiujiang Mining, Inc.

(An Exploration Stage Company)

August 31, 2013 and 2012

Index to the Financial Statements

Contents	Page(s)
Balance sheets at August 31, 2013 (Unaudited) and February 28, 2013 (Unaudited)	F-2
Statements of operations for the six months and three months ended August 31, 2013 and 2012, and for the period from January 28, 2010 (inception) through August 31, 2013 (Unaudited)	F-3
Statement of stockholders’ equity (deficit) for the period from January 28, 2010 (inception) through August 31, 2013 (Unaudited)	F-4
Statements of cash flows for the six months ended August 31, 2013 and 2012, and for the period from January 28, 2010 (inception) through August 31, 2013 (Unaudited)	F-5
Notes to the Financial Statements (Unaudited)	F-6

F-1

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Tiger Jiujiang Mining, Inc.
(An Exploration Stage Company)
Balance Sheets

		August 31, 2013			February 28, 2013
		(Unaudited)			(Unaudited)
ASSETS
CURRENT ASSETS:
Cash	$	1,002		$	913
Prepaid expenses		-			99
Total Current Assets		1,002			1,012
Total Assets	$	1,002		$	1,012
LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES:
Accrued expenses	$	6,373		$	4,150
Advances payable		18,029			-
Advances from related party		12,000			-
Total Current Liabilities		36,402			4,150
STOCKHOLDERS' DEFICIT:
Common stock par value $0.001: 400,000,000 shares authorized; 8,500,000 shares issued and outstanding		8,500			8,500
Additional paid-in capital		111,500			111,500
Deficit accumulated during the exploration stage		(155,400	)		(123,138	)
Total Stockholders' Deficit		(35,400	)		(3,138	)
Total Liabilities and Stockholders' Deficit	$	1,002		$	1,012

See accompanying notes to the financial statements

F-2

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Tiger Jiujiang Mining, Inc.
(An Exploration Stage Company)
Statements of Operations

														For the Period from
		For the Six Months			For the Three Months			For the Six Months			For the Three Months			January 28, 2010
		Ended			Ended			Ended			Ended			(inception) through
		August 31, 2013			August 31, 2013			August 31, 2012			August 31, 2012			August 31, 2013
		(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)
Net revenues earned during the exploration stage	$	-		$	-		$	-		$	-		$	-
Operating expenses
Exploration cost		-			-			20,000			20,000			20,000
Professional fees		24,320			20,495			25,899			21,537			98,745
General and administrative expenses		7,942			101			16,633			9,675			36,655
Total operating expenses		32,262			20,596			62,532			51,212			155,400
Loss from operations		(32,262	)		(20,596	)		(62,532	)		(51,212	)		(155,400	)
Income tax provision		-			-			-			-			-
Net loss	$	(32,262	)	$	(20,596	)	$	(62,532	)	$	(51,212	)	$	(155,400	)
Net loss per common share
- Basic and diluted:	$	(0.00	)	$	(0.00	)	$	(0.01	)	$	(0.01	)
Weighted average common shares outstanding
- basic and diluted		8,500,000			8,500,000			7,336,956			8,173,913

See accompanying notes to the financial statements

F-3

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Tiger Jiujiang Mining, Inc.
(An Exploration Stage Company)
Statement of Stockholders' Equity (Deficit)
For the Period from January 28, 2010 (Inception) through August 31, 2013
(Unaudited)

		Common Stock par value $0.001
		Number of						Additional Paid-in			Deficit Accumulated during			Total Stockholders'
		Shares			Amount			Capital			the Exploration Stage			Equity (Deficit)
Balance, January 28, 2010 (inception)		-		$	-		$	-		$	-		$	-
Common stock issued for cash at $0.001 per share on January 31, 2010		5,000,000			5,000			-						5,000
Common stock issued for cash at $0.01 per share on February 28, 2010		1,500,000			1,500			13,500						15,000
Net loss											(3,670	)		(3,670	)
Balance, February 28, 2010		6,500,000			6,500			13,500			(3,670	)		16,330
Net loss											(21,377	)		(21,377	)
Balance, February 28, 2011		6,500,000			6,500			13,500			(25,047	)		(5,047	)
Net loss											(23,961	)		(23,961	)
Balance, February 29, 2012		6,500,000			6,500			13,500			(49,008	)		(29,008	)
Common stock issued for cash at $0.01 per share on June 15, 2012		2,000,000			2,000			98,000						100,000
Net loss											(74,130	)		(74,130	)
Balance, February 28, 2013		8,500,000			8,500			111,500			(123,138	)		(3,138	)
Net loss											(32,262	)		(32,262	)
Balance, August 31, 2013		8,500,000		$	8,500		$	111,500		$	(155,400	)	$	(35,400	)

See accompanying notes to the financial statements

F-4

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Tiger Jiujiang Mining, Inc.
(An Exploration Stage Company)
Statements of Cash Flows

								For the Period from
		For the Six Months			For the Six Months			January 28, 2010
		Ended			Ended			(inception) through
		August 31, 2013			August 31, 2012			August 31, 2013
		(Unaudited)			(Unaudited)			(Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(32,262	)	$	(62,532	)	$	(155,400	)
Adjustments to reconcile net loss to net cash used in operating activities
Changes in operating assets and liabilities:
Accounts receivable		-			(5,224	)		-
Prepaid expenses		99			-			-
Accrued expenses		2,223			(3,700	)		6,373
NET CASH USED IN OPERATING ACTIVITIES		(29,940	)		(71,456	)		(149,027	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Advances from related party		12,000			-			12,000
Advances payable		18,029			(24,070	)		18,029
Proceeds from sale of common stock		-			100,000			120,000
NET CASH PROVIDED BY FINANCING ACTIVITIES		30,029			75,930			150,029
NET CHANGE IN CASH		89			4,474			1,002
Cash at beginning of period		913			262			-
Cash at end of period	$	1,002		$	4,736		$	1,002
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
Interest paid	$	-		$	-		$	-
Income tax paid	$	-		$	-		$	-

See accompanying notes to the financial statements

F-5

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Tiger Jiujiang Mining, Inc.
(An Exploration Stage Company)
August 31, 2013 and 2012
Notes to the Financial Statements
(Unaudited)

Note 1 - Organization and Operations

Tiger Jiujiang Mining, Inc., (“Tiger” or the “Company”) was incorporated on January 28, 2010 under the laws of the State of Wyoming. The Company has an option agreement (“Option to Purchase and Royalty Agreement”) with Kiukiang Gold Mining Company, granting it the exclusive right and option to acquire 50% of the right, title and interest in the Tiger mining property situated near Ruichang City, Jiangxi Province, China, consisting of a claim block covering 2,402 acres. The Company’s business plan is to proceed with initial exploration of the holdings to determine if there are commercially exploitable deposits of gold; if gold exists on the property the Company will determine if it can be economically extracted and profitably processed.

Note 2 - Summary of Significant Accounting Policies

Basis of Presentation – Unaudited Interim Financial Information

The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for the interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim period presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read in conjunction with the financial statements of the Company for the period from January 28, 2010 (inception) through February 28, 2013 and notes thereto contained in the information filed as part of the Company’s Form 10-K, which was filed on May 29, 2013.

Fiscal Year-End

The Company elected February 28^th as its fiscal year ending date.

Reclassification

Certain amounts in the prior period financial statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on reported losses.

Exploration Stage Company

The Company is an exploration stage company as defined by section 915-10-20 of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification. The Company is devoting substantially all of its efforts to establishing the business and its planned principal operations have not commenced. All losses accumulated since inception, have been considered as part of the Company’s exploration stage activities.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with generally accepted accounting principles 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 revenues and expenses during the reporting period.

The Company’s significant estimates and assumptions include the fair value of financial instruments; income tax rate, income tax provision, deferred tax assets and the valuation allowance of deferred tax assets, and the assumption that the Company will continue as a going concern. Those significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to those estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.

Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.

F-6

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Management regularly reviews its estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such reviews, if deemed appropriate, those estimates are adjusted accordingly.

Actual results could differ from those estimates.

Fair Value of Financial Instruments

The Company follows paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments and paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

Level 1	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
Level 2	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
Level 3	Pricing inputs that are generally observable inputs and not corroborated by market data.

Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.

The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

The carrying amounts of the Company’s financial assets and liabilities, such as cash, prepaid expenses, and accrued expenses approximate their fair values because of the short maturity of these instruments.

Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

Cash Equivalents

The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents.

Mineral Properties

The Company follows Section 930 of the FASB Accounting Standards Codification for its mineral properties. Mineral properties and related mineral rights acquisition costs are capitalized pending determination of whether the drilling has found proved reserves. If a mineral ore body is discovered, capitalized costs will be amortized on a unit-of-production basis following the commencement of production. Otherwise, capitalized acquisition costs are expensed when it is determined that the mineral property has no future economic value. General exploration costs and costs to maintain rights and leases, including rights of access to lands for geophysical work and salaries, equipment, and supplies for geologists and geophysical crews are expensed as incurred. When it is determined that a mining deposit can be economically and legally extracted or produced based on established proven and probable reserves, further exploration costs and development costs as well as interest costs relating to exploration and development projects that require greater than six (6) months to be readied for their intended use incurred after such determination will be capitalized. The establishment of proven and probable reserves is based on results of final feasibility studies which indicate whether a property is economically feasible. Upon commencement of commercial production, capitalized costs will be transferred to the appropriate asset categories and amortized on a unit-of-production basis. Capitalized costs, net of salvage values, relating to a deposit which is abandoned or considered uneconomic for the foreseeable future will be written off. The sale of a partial interest in a proved property is accounted for as a cost recovery and no gain or loss is recognized as long as this treatment does not significantly affect the unit-of-production amortization rate. A gain or loss will be recognized for all other sales of proved properties and will be classified in other operating revenues. Maintenance and repairs are charged to expense, and renewals and betterments are capitalized to the appropriate property and equipment accounts.

F-7

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The provision for depreciation, depletion and amortization (“DD&A”) of mineral properties will be calculated on a property-by-property basis using the unit-of-production method. Taken into consideration in the calculation of DD&A are estimated future dismantlement, restoration and abandonment costs, which are net of estimated salvage values. Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.

To date, the Company has not established the commercial feasibility of any exploration prospects; therefore, all general exploration costs, if any, are being expensed.

Mineral Exploration and Development Costs

All exploration expenditures are expensed as incurred. Costs of acquisition and option costs of mineral rights are capitalized upon acquisition. Mine development costs incurred to develop mineral deposits, to expand the capacity of mines or to develop mine areas substantially in advance of production are also capitalized once proven and probable reserves exist, and the property is determined to be a commercially mineable property. Costs incurred to maintain current production or to maintain assets on a standby basis are charged to operations. If the Company does not continue with exploration after the completion of the feasibility study, the cost of mineral rights will be expensed at that time. Costs of abandoned projects, including related property and equipment costs, are charged to mining costs. To determine if these costs are in excess of their recoverable amount, periodic evaluations of the carrying value of capitalized costs and any related property and equipment costs are performed. These evaluations are based upon expected future cash flows and/or estimated salvage value.

Reclamation Costs

Exploration of mineral resources in China is governed by the Mineral Resources Law of 1986, as amended on January 1, 1997, and the Implementation Rules for the Mineral Resources Law, effective March 26, 1994. On February 12, 1998, the State Council issued three sets of regulations, which, together with the mineral resources law and implementation rules are referred to as the “Mineral Resources Law”. The regulations are (i) Regulation for Registering to Explore Mineral Resources Using the Block System; (ii) Regulation for Registering to Mine Mineral Resources; and (iii) Regulation for Transferring Exploration and Exploration Rights.

The basis of laws and policies for environmental protection in China are the Environmental Protection Law, the Environmental Impact Assessment Law and the Mineral Resources Law. The State Administration of Environmental Protection and its provincial counterparts are responsible for the supervision, implementation and enforcement of environmental protection laws and regulations. Provincial governments also have the power to issue implementing rules and policies in relation to environmental protection in their respective jurisdictions. Applicants for exploration rights must submit environmental impact assessments and those projects that fail to meet environmental protection standards will not be granted licenses.

After exploration, the licensee must perform water and soil maintenance and take steps towards environmental protection. After the exploration rights have expired or the concessionaire stops mining during the permit period and the mineral resources have not been fully developed, the concessionaire must perform water and soil maintenance, land recovery and environmental protection in compliance with the original development scheme, or must pay the costs of land recovery and environmental protection. After closing, the mining enterprises shall perform water and soil maintenance, land recovery and environmental protection in compliance with mine closure approval reports, or must pay the costs of land recovery and environmental protection.

Penalties for breaching the Environmental Protection Law include a warning, payment of a penalty calculated on the damage incurred, or payment of a fine. When an entity fails to adopt preventative measures or control facilities that meet the requirements of the enacted environmental protection standards, it is subject to suspension of production or operations and for payment of a fine. Material violations of environmental laws and regulations causing property damage or casualties may result in criminal liabilities.

Related Parties

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

Pursuant to Section 850-10-20 the Related parties include a. affiliates of the Company; b. Entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

F-8

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The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amount due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

Commitment and Contingencies

The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.

Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.

Revenue Recognition

The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.

Income Tax Provision

The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal 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 the Statements of Income and Comprehensive Income in the period that includes the enactment date.

F-9

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The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”) with regards to uncertainty income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures.

The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.

Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.

Uncertain Tax Positions

The Company did not take any uncertain tax positions and had no adjustments to unrecognized income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the interim period ended August 31, 2013 or 2012.

Net Income (Loss) per Common Share

Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through stock options and warrants.

There were no potentially outstanding dilutive common shares for the interim period ended August 31, 2013 or 2012.

Cash Flows Reporting

The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.

Subsequent Events

The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.

Recently Issued Accounting Pronouncements

In January 2013, the FASB issued ASU No. 2013-01, "Balance Sheet (Topic 210): Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities". This ASU clarifies that the scope of ASU No. 2011-11, "Balance Sheet (Topic 210): Disclosures about Offsetting Assets and Liabilities." applies only to derivatives, repurchase agreements and reverse purchase agreements, and securities borrowing and securities lending transactions that are either offset in accordance with specific criteria contained in FASB Accounting Standards Codification or subject to a master netting arrangement or similar agreement. The amendments in this ASU are effective for fiscal years, and interim periods within those years, beginning on or after January 1, 2013.

F-10

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In February 2013, the FASB issued ASU No. 2013-02, "Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income." The ASUadds new disclosure requirements for items reclassified out of accumulated other comprehensive income by component and their corresponding effect on net income. The ASU is effective for public entities for fiscal years beginning after December 15, 2013.

In February 2013, the Financial Accounting Standards Board, or FASB, issued ASU No. 2013-04, "Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for which the Total Amount of the Obligation Is Fixed at the Reporting Date." This ASU addresses the recognition, measurement, and disclosure of certain obligations resulting from joint and several arrangements including debt arrangements, other contractual obligations, and settled litigation and judicial rulings. The ASU is effective for public entities for fiscal years, and interim periods within those years, beginning after December 15, 2013.

In March 2013, the FASB issued ASU No. 2013-05, "Foreign Currency Matters (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity." This ASU addresses the accounting for the cumulative translation adjustment when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. The guidance outlines the events when cumulative translation adjustments should be released into net income and is intended by FASB to eliminate some disparity in current accounting practice. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013.

In March 2013, the FASB issued ASU 2013-07, “Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting.” The amendments require an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent. Liquidation is imminent when the likelihood is remote that the entity will return from liquidation and either (a) a plan for liquidation is approved by the person or persons with the authority to make such a plan effective and the likelihood is remote that the execution of the plan will be blocked by other parties or (b) a plan for liquidation is being imposed by other forces (for example, involuntary bankruptcy). If a plan for liquidation was specified in the entity’s governing documents from the entity’s inception (for example, limited-life entities), the entity should apply the liquidation basis of accounting only if the approved plan for liquidation differs from the plan for liquidation that was specified at the entity’s inception. The amendments require financial statements prepared using the liquidation basis of accounting to present relevant information about an entity’s expected resources in liquidation by measuring and presenting assets at the amount of the expected cash proceeds from liquidation. The entity should include in its presentation of assets any items it had not previously recognized under U.S. GAAP but that it expects to either sell in liquidation or use in settling liabilities (for example, trademarks). The amendments are effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. Entities should apply the requirements prospectively from the day that liquidation becomes imminent. Early adoption is permitted.

Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying financial statements.

Note 3 – Going Concern

The financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the financial statements, the Company had a deficit accumulated during the exploration stage at August 31, 2013, and a net loss and net cash used in operating activities for the interim period then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

While the Company is attempting to commence explorations and generate sufficient revenues, the Company’s cash position may not be sufficient enough to support the Company’s daily operations. Management intends to raise additional funds by way of a public or private offering. Management believes that the actions presently being taken to further implement its business plan and generate sufficient revenues provide the opportunity for the Company to continue as a going concern. While the Company believes in the viability of its strategy to increase revenues and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan and generate sufficient revenues.

F-11

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The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Note 4 – Related Party Transactions

Advances from Related Party

From time to time, a related party of the Company advances funds to the Company for working capital purpose. Those advances are unsecured, non-interest bearing and due on demand.

In July 2013, a stockholder of the Company advanced $12,000 to the Company for working capital purposes.

Note 5 – Advances payable

During the interim period ended August 31, 2013, an independent third party advanced $18,029 to the Company for working capital purposes. Those advances are unsecured, non-interest bearing and due on demand.

Note 6 – Stockholders’ Equity (Deficit)

Shares Authorized

Upon formation the total number of shares of common stock which the Company is authorized to issue is Four Hundred Million (400,000,000) shares, par value $0.001 per share.

Common Stock

On January 31, 2010, the Company authorized the issuance of 5,000,000 shares to the founder at $0.001 per share for $5,000 in cash.

On February 28, 2010, the Company sold 1,500,000 shares of its common stock at $0.01 per share to five (5) individuals for a total of $15,000 in cash.

On June 15, 2012, the Company issued 2,000,000 shares of common stock at $0.05 per share for $100,000 in cash under an S-1 registration statement dated October 26, 2011, which became effective on December 8, 2011, and for which subscriptions were received in April and May, 2012 and for which the Corporation considered the issuance to have closed.

Note 7 – Commitments and Contingencies

Option to Purchase and Royalty Agreement

On February 22, 2010, Tiger Jiujiang Mining, Inc. entered into an option agreement (“Option to Purchase and Royalty Agreement”) with Kiukiang Gold Mining Company (“Kiukiang”). Under the terms of the agreement and the amendment, Kiukiang granted Tiger the right to acquire 50% of the right, title and interest of Kiukiang in the property, subject to its receiving annual payments and a royalty, in accordance with the terms of the agreement, as follows:

	(a)	Tiger contributing exploration expenditures on the property of a minimum of $15,000 on or before May 31, 2012 ($20,000 paid to Kiukiang on May 31, 2012);
	(b)	Tiger contributing exploration expenditures of a further $45,000 for aggregate minimum contributed exploration expenses of $60,000 on or before May 31, 2014;
	(c)	Tiger shall allot and issue 1,000,000 shares in the capital of Tiger to Kiukiang upon completion of a phase I exploration program as recommended by a competent geologist with the proviso that the report recommends further work be carried out on the Tiger property;
	(d)	Tiger will pay Kiukiang an annual royalty equal to three percent (3%) of Net Smelter Returns;
	(e)	Upon exercise of the option, Tiger will pay Kiukiang $25,000 per annum commencing on May 31, 2016, as prepayment of the NSR; and
	(f)	Tiger has the right to acquire an additional 25% of the right, title and interest in and to the property by the payment of $10,000 and by incurring an additional $50,000 in exploration expenditures on or before May 31, 2015.

Further, the Agreement and the Option will terminate:

F-12

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	(a)	On May 31, 2014 at 11:59 P.M., unless on or before that date, Tiger has incurred exploration expenditures of a cumulative minimum of $60,000 on the Property;
	(b)	at 11:59 P.M. on May 31 of each and every year, commencing on May 31, 2016, unless Tiger has paid to Kiukiang the sum of $25,000 on or before that date.

Note 8 – Subsequent Events

The Company has evaluated all events that occurred after the balance sheet date through the date when the financial statements were issued to determine if they must be reported. The Management of the Company determined that there were no reportable subsequent events to be disclosed.

F-13

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Item 2. Management’s Discussion and Analysis or Plan of Operation.

Cautionary Statement Regarding Forward-Looking Statements

This quarterly report contains forward-looking statements as that term is defined in the Private Securities Litigation Reform Act of 1995. These statements relate to future events or our future financial performance. Some discussions in this report may contain forward-looking statements that involve risk and uncertainty. A number of important factors could cause our actual results to differ materially from those expressed in any forward-looking statements made by us in this report. Forward-looking statements are often identified by words like: “believe”, “expect”, “estimate”, “anticipate”, “intend”, “project” and similar expressions or words which, by their nature, refer to future events.

In some cases, you can also identify forward-looking statements by terminology such as “may”, “will”, “should”, “plans”, “predicts”, “potential” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors, including the risks in the section “Risk Factors” on page 4, that may cause our or our industry's actual results, levels of activity, performance or achievements to be materially different from future results, levels of activity, performance or achievements stated or implied by these statements.

As used in this quarterly report, the terms “we”, “us”, “our”, and “Tiger” mean Tiger Jiujiang Mining, Inc., unless otherwise indicated.

Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity or achievements. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results.

Our financial statements are stated in United States Dollars (“USD” or “US$” or “$”) and are prepared in accordance with United States Generally Accepted Accounting Principles. All references to “common shares” refer to the common shares in our capital stock.

Tiger is an exploration stage Corporation. There is no assurance that commercially viable mineral deposits exist on the claim that we have under option. Further exploration will be required before a final evaluation as to the economic and legal feasibility of the claim is determined.

Foreign Currency and Exchange Rates

Our optioned mineral exploration property is located in China and costs expressed in the geological report are expressed in Renminbi (“RMB”) or Yuan. For purposes of consistency and to express United States Dollars throughout this periodic report, Yuan or RMB have been converted into United States currency at current rates of approximately 7.5 RMB to 1 U.S. Dollar. Our agreements and related items are all in U.S. Dollars. Where expenses have been incurred, Chinese Yuan have been converted into United States currency at the rate applicable on the date of the incurrence of the expense which is consistent with the incorporated financial statements.

THE FOLLOWING ANALYSIS OF THE RESULTS OF OPERATIONS AND FINANCIAL CONDITION OF THE CORPORATION FOR THE PERIOD ENDING AUGUST 31, 2013, SHOULD BE READ IN CONJUNCTION WITH THE CORPORATION’S FINANCIAL STATEMENTS, INCLUDING THE NOTES THERETO CONTAINED ELSEWHERE IN THIS FORM 10-Q AND IN OUR ANNUAL REPORT FILED ON FORM 10-K ON MAY 29, 2013.

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Overview

We were incorporated in the State of Wyoming on January 28, 2010, and established a fiscal year end of February. Our statutory registered agent's office is located at 1620 Central Avenue, Suite 202, Cheyenne, Wyoming 82001 and our business office is located at 6F, No.81 Meishu East 6 Road, Kaohsiung, Taiwan 804. Our telephone number is (888) 755-9766.

We have not had any bankruptcy, receivership or similar proceeding since incorporation. There have been no material reclassifications, mergers, consolidations or purchases or sales of any significant amount of assets not in the ordinary course of business since the date of incorporation. We are a start-up, exploration stage Corporation engaged in the search for gold. There is no assurance that a commercially viable mineral deposit, a reserve, exists on our claim or can be shown to exist until sufficient and appropriate exploration is done and a comprehensive evaluation of such work concludes economic and legal feasibility.

On February 22, 2010, as amended on May 2, 2011, and May 22, 2013, we entered into an option agreement to finance a two-phase exploration program whereby we can earn a 50 percent or greater interest in the Tiger gold exploration property in northern Jiujiang Province, China. The Option To Purchase And Royalty Agreement is with Kiukiang Gold Mining Company of Jiujiang City, Jiujiang, China, the beneficial owner, an arms-length Chinese corporation, whereby we can acquire an interest by making certain expenditures and carrying out certain exploration work. The property is in good standing until December 8, 2016.

Under the terms of the agreement and the amendment, Kiukiang granted to Tiger the right to acquire 50% of the right, title and interest of Kiukiang in the property, subject to its receiving annual payments and a royalty, in accordance with the terms of the agreement, as follows:

	(a)	Tiger contributing exploration expenditures on the property of a minimum of $15,000 on or before August 31, 2012 (paid and work completed but report remains pending);
	(b)	Tiger contributing exploration expenditures of a further US $45,000 for aggregate minimum contributed exploration expenses of $60,000 on or before May 31, 2014;
	(c)	Tiger shall allot and issue 1,000,000 shares in the capital of Tiger to Kiukiang upon completion of a phase I exploration program as recommended by a competent geologist with the proviso the report recommends further work be carried out on the property;
	(d)	Tiger will pay Kiukiang an annual royalty of three percent (3%) of Net Smelter Returns;
	(e)	Upon exercise of the option, Tiger will pay to Kiukiang $25,000 per annum commencing on May 31, 2016, as prepayment of the NSR; and
	(f)	Tiger has the right to acquire an additional 25% of the right, title and interest in and to the property by the payment of $10,000 and by incurring an additional $50,000 in exploration expenditures on or before May 31, 2015.

Further, the Agreement and the Option will terminate:

	(a)	on August 31, 2012 at 11:59 P.M., unless on or before that date, Tiger Jiujiang has incurred exploration expenditures of US $20,000 on the Property (paid August 31, 2012);
	(b)	on May 31, 2014 at 11:59 P.M., unless on or before that date, Tiger Jiujiang has incurred exploration expenditures of a cumulative minimum of US $60,000 on the Property;
	(c)	at 11:59 P.M. on May 31 of each and every year, commencing on May 31, 2016, unless Tiger Jiujiang has paid to Kiukiang the sum of US $25,000 on or before that date.

If the results of phase I are unfavourable, we will terminate the option agreement and will not be obligated to make any subsequent payments. Similarly, if the results of phase II are unfavourable, we will terminate the option and will not be obligated to make any subsequent payments.

The property is unencumbered and there are no competitive conditions which affect it. Further, there is no insurance covering the property. We believe that no insurance is necessary since it is unimproved and contains no buildings or improvements.

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To date we have completed the field work portion of the first phase work program on the Tiger property but do not anticipate receiving the finalized report until approximately August, 2013; we have not spent any money on research and development activities. Tiger is an exploration stage corporation. There is no assurance that a commercially viable deposit exists on the mineral claims that we have under option. Further exploration will be required before an evaluation as to the economic and legal feasibility of the claims is determined.

The reader of this periodic report is directed to our annual report on Form 10-K filed on May 29, 2013, for further discussion of the property, mineral exploration in China, maps, geology and other background information on the optioned property.

Our Proposed Exploration Program – Plan of Operation – Results of Operations

Our business plan is to proceed with initial exploration of the Tiger property to determine if there are commercially exploitable deposits of gold. We plan a two-phase exploration program to properly evaluate the potential of the property. We must conduct exploration to determine if gold exists and if any is found it can be economically extracted and profitably processed. We do not claim to have any ores or reserves whatsoever at this time.

We anticipated that our portion of the phase I planned geological exploration program would cost $20,000 (which is 50% of the totally budgeted cost of $40,000; we advanced our portion of the required funding on August 31, 2012) which is a reflection of local costs for the specified type of work. Phase I commenced on August 13, 2012, and required six weeks for the base work which was completed on September 20, 2012, and was to require an additional four to six months for analysis, evaluation of the work completed and the preparation of a report which has been well exceeded; we now expect to receive the final report on the phase I work in August, 2013. Costs for phase I were made up of wages, fees, geological and geochemical supplies, assaying, equipment, diamond drilling and operation costs. We will assess the results of this program upon receipt of an appropriate engineering or geological report. It is our intention to retain a North American educated geoscientist to evaluate and conform to American standards the phase I work program and to author a report to American standards for future capital raising. No agreements to retain such an engineer or geoscientist have been entered into as of the date of this registration statement. We had $1,002 in cash reserves as of August 31, 2013.

Phase II will not be carried out until late 2013 or Spring 2014 and will be contingent upon favourable results from phase I and specific recommendations of a professional geoscientist based on those results. Favourable results means that a geoscientist, engineer or other recognized professional states that there is a strong likelihood of value being added by completing the next phase of exploration, makes a written recommendation that we proceed to the next phase of exploration, a resolution is approved by the Board indicating such work should proceed and that it is feasible to finance the next phase of the exploration. Phase II will be directed towards additional trenching on selected areas and further diamond drilling and may require up to six weeks work; total costs will be approximately $100,000, with Tiger’s portion being $50,000, comprised of wages, fees, trenching, diamond drilling, assays and related. The cost estimate is based on local costs for the specified type of efforts planned. A further three to four months may be required for analysis, evaluation of the work accomplished and the preparation of a report.

During the quarter under review we did not issue any shares.

Employees

Our only employee will be Chang Ya-Ping, our senior officer and director. We intend to hire geologists, engineers and other subcontractors on an as needed basis. Initially, we used the services of subcontractors for manual labor exploration work and an engineer or geoscientist to manage the exploration program. We and Kiukiang retained Jiangxi Geological And Engineering Company of Ruichang City, Jiangxi, People’s Republic of China as geoscientists for the completion of phase I of the two-phase exploration program. We also retained Mr. Poon Man Sin as the senior on-site geological consultant. It is our intention to retain a North American educated geoscientist to evaluate and conform to American standards the phase I work program, to author a report to American standards for future capital raising and to render independent recommendations as to future work.

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At present, we have no employees, other than Ms. Chang who does not have any employment agreement with us. We presently do not have pension, health, annuity, insurance, stock options, profit sharing or similar benefit plans; however, we may adopt such plans in the future. There are presently no personal benefits available to any employee.

Chang Ya-Ping will not be compensated for her services on the Board of Directors. If, as and when a public market for Tiger’s shares is established an incentive stock option plan may be established under which Ms. Chang would receive stock options.

Offices

Our offices are located at 6F, No.81 Meishu East 6 Road, Kaohsiung, Taiwan 804 and are provided to us by Chang Ya-Ping, a director and officer, without charge, but such arrangement may be cancelled at anytime without notice. Specific direct expenses incurred such as telephone and secretarial services are charged back to Tiger on a quarterly basis.

Risk Factors

At present we do not know whether the claims contain commercially exploitable reserves of gold or any other valuable mineral. The proposed expenditures to be made by us in the exploration of the claim may not result in the discovery of commercial quantities of ore. Problems such as unusual or unexpected formations and other unanticipated conditions can be encountered in mineral exploration and often result in unsuccessful exploration efforts. In such a case, we would be unable to complete our business plan.

In order to complete future phases of our proposed exploration program we will need to raise additional funding. Even if the first phase of our exploration program is deemed to be successful there is no guarantee that we will be able to raise any additional capital in order to finance future phases.

The Vendor holds the mining rights to the claims which thereby gives him or his designated agent, the right to mine and recover all of the minerals contained within the surface boundaries of the lease continued vertically downward. Kiukiang has granted an option to Tiger to allow us to explore, mine and recover any minerals on the claims.

Even if our exploration program is successful we may not be able to obtain commercial production. If our exploration is successful and commercial quantities of ore are discovered we will require a significant amount of additional funds to place the claim into commercial production. Should we be unable to raise additional funds we would be unable to see the claim evolve into an operating mine.

In order to complete future phases of exploration we will need to secure additional funding. Even if the first phase of our exploration program is deemed to be successful there is no guarantee that we will be able to raise any additional capital in order to finance future phases. Should we be unable to raise additional funding to complete future exploration, we would have to cease operations.

Results of Operations

Tiger was incorporated on January 28, 2010; comparative periods for the six-month period ended August 31, 2013, August 31, 2012, and January 28, 2010 (inception), through August 31, 2013, are presented in the following discussion.

Since inception, we have used our common stock to raise money for our optioned acquisition and for corporate expenses. Net cash provided by financing activities (less offering costs) from inception on January 28, 2010, to August 31, 2013, was $120,000 as a result of proceeds received from sales of our common stock.

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The Corporation did not generate any revenues from operations for the quarter ended August 31, 2013. To date, we have not generated any revenues from our mineral exploration business.

REVENUES

REVENUE – Gross revenue for the quarter ended August 31, 2013,was $0 and $0 for the same period in the previous fiscal year.

COMMON STOCK –Net cash provided by equity financing activities during the quarters ended August 31, 2013, and for the similar quarter in 2012 was$0 (nil); $120,000 was received for the period from inception on January 28, 2010, through to and including August 31, 2013. No options or warrants were issued to issue shares at a later date in the most recent quarter.

EXPENSES

														Jan. 10,
		Three mo.			Three mo.			Six mo.			Six mo.			2010
		ended			ended			ended			ended			(Inception),
		August 31,			August 31,			August 31,			August 31,			to August
		2013			2012			2013			2012			31, 2013
Property mineral exploration		0			20,000			0			20,000			20,000
Consulting & professional fees		4,373			20,000			6,513			20,000			54,663
Office & administrative expenses		101			6,950			4,756			10,899			18,920
PR, entertainment and meal costs		0			1,182			608			3,951			11,308
Filing fees		15,924			2,861			17,114			5,899			39,447
Transfer agent		198			0			693			0			4,590
Travel		0			221			2,578			1,783			6,472
Total expenses		20,596			51,214			32,262			62,532			155,400

SUMMARY – Total expenses for the quarter ended August 31, 2013, amounted to $20,594 while $51,213 was spent in the similar period ended August 31, 2012. For the six month periods ended August 31, 2013 and August 31, 2012, the comparative values were $32,261 and $62,532. A total of $155,400 in expenses has been incurred since inception on January 28, 2010, through August 31, 2013. The costs can be subdivided into the following categories which have and will vary from quarter to quarter based on the level of corporate activity, exploration and results and capital raising.

MINERAL PROPERTY EXPLORATION COSTS: $0 (nil) in mineral property exploration costs were incurred in the quarters and six-month periods ended August 31, 2013, and August 31, 2012. From January 28, 2010 (inception), through August 31, 2013, we have spent $20,000 on mineral exploration expenses. These costs will vary depending on our direct exploration efforts and no further such costs are expected to be incurred until late 2013 or early 2014.

CONSULTING AND PROFESSIONAL FEES: $4,373 in consulting and professional fees were incurred for the quarter ended August 31, 2013, while $20,000 was spent in the similar period ended August 31, 2012. For the six month periods ended August 31, 2013 and August 31, 2012, the comparative values were $6,513 and $20,000.From inception on January 28, 2010 to August 31, 2013, we have incurred $54,663 in professional fees mainly spent on legal and accounting matters. This cost category will vary in spending depending on the legal, accounting and other consulting or professional requirements of the Corporation.

OFFICE & ADMINISTRATIVE EXPENSES: $100 was expended on the office and administrative matters for the quarter ended August 31, 2013, while $6,949 was spent in the similar period ended August 31, 2012. For the six month periods ended August 31, 2013 and August 31, 2012, the comparative values were $4,756 and $10,899.From January 28, 2010 (inception), through August 31, 2013, a total of $18,920 has been spent on office expenses which are mostly comprised of facsimile, courier, photocopy, postage and other general office expenses and services.

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PUBLIC RELATIONS, ENTERTAINMENT AND MEAL EXPENSES: $0 (nil) in public relations, entertainment or meal expenses were incurred for the quarter ended August 31, 2013, while $1,182 was expended in the similar period last year. For the six month periods ended August 31, 2013 and August 31, 2012, the comparative values were $608 and $3,951.For the period January 28, 2010 (inception), through August 31, 2013, a total of $11,308 has been spent on this category.

TRAVEL EXPENSES: We spent $0 (nil) in travel expenses and related costs during the quarter and $221 in the similar period in 2011. For the six month periods ended August 31, 2013 and August 31, 2012, the comparative values were $2,578 and $1,783.From January 28, 2010 (inception), through August 31, 2013, we have spent $6,472 on travel expenses.

TRANSFER AGENT FEES: $198 in transfer agent fee expenses were incurred for the quarter ended August 31, 2013, and $0 (nil) was spent in the quarter ended August 31, 2012. For the six month periods ended August 31, 2013 and August 31, 2012, the comparative values were $693 and $0 (nil) .For the period January 28, 2010 (inception), through August 31, 2013, Tiger has spent $4,590 on transfer agent fees.

FILING FEES: $15,923 in filing fee and related expenses were incurred for the quarter ended August 31, 2013, and $2,891 was spent in the quarter ended August 31, 2012. For the six month periods ended August 31, 2013 and August 31, 2012, the comparative values were $17,113 and $5,899. For the period January 28, 2010 (inception), through August 31, 2013, Tiger has spent $39,447 on filing fees. This cost category will change depending on filing requirements with the SEC and other regulatory bodies including DTC.

COMPENSATION: No compensation costs were incurred for the quarters ended August 31, 2013, or August 31, 2012, and no compensation costs have been incurred since inception.

OTHER GENERAL AND ADMINISTRATIVE COSTS: $0 (nil) in ‘other’ costs have been expensed for the quarters ended August 31, 2013 and August 31, 2012. From January 28, 2010 (inception), through August 31, 2013, we have expended $0 (nil) on other or miscellaneous expenses or services.

NET CASH USED IN OPERATING ACTIVITIES: For the three month period ended August 31, 2013, $29,132 in net cash was used and for the similar period ended on August 31, 2012, the amount was $91,414. For the six month periods ended August 31, 2013 and August 31, 2012, the comparative values were $29,940 and $91,456. We have used $149,027 in net cash from inception on January 28, 2010, to August 31, 2013.

INCOME TAX PROVISION: As a result of operating losses, there has been no provision for the payment of income taxes to date in 2013 or from the date of inception.

Tiger issued no shares of common stock during its most recently completed quarter. As of the date of this report Tiger has 8,500,000 common shares issued and outstanding.

Tiger continues to carefully control its expenses and overall costs as it moves its business development plan forward. We do not have any employees and engage personnel through outside consulting contracts or agreements or other such arrangements, including for legal, accounting and technical consultants.

Plan of Operation

Tiger believes it can satisfy its cash requirements through the fiscal year end of February 28, 2014 only with advances or loans from officers and directors, private placements of equity securities or a public offering. On August 31, 2013, we had a deficit of $35,400 in working capital.

Over the balance of the current fiscal year we intend to review the results of the first phase of the exploration plan on our optioned property which was obtained through an option agreement with Kiukiang Gold Mining Company, the beneficial owner and then to determine if it is our best interests to proceed with longer term exploration. If that is the case and we determine we will carry on with phase II, we will need to raise sufficient additional capital for the work plus sufficient for our administrative operations and working capital through the sale of Tiger’s equity shares in the form of a private placement or public offering, loans or advances from officers or directors or others or convertible debentures.

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Our plan of operation for the period through February 28, 2014, is:

August to October, 2013 – We and Kiukiang will review the engineering results of the phase I portion of our planned exploration program and will engage a North American educated geoscientist to evaluate and conform to American standards the phase I work program and to make his own recommendations independent of the Kiukiang report. We will then be in a position to determine what the next step will be in the development of our business plan. If the report is favourable and advises that we proceed to phase II of the exploration program, we will then have to determine how we can raise the funds required for the second phase which are estimated at $50,000 ($100,000 being the total budget and currently planned cost of phase II). If the report advises abandoning the property as having little or no value, we will terminate the option.

October, 2013, to February 28, 2014 – assuming the report recommends carrying forward with phase II, we will work to obtain the funding needed. In the event the report were to recommend against further work, we would use this period to investigate other mining opportunities that may be presented or made available to us.

We do not claim to have any ores or reserves whatsoever at this time on our optioned property.

We do not expect any changes or hiring of employees since contracts are given to consultants and subcontractor specialists in specific fields of expertise for the exploration work. We do not expect to purchase or sell any plant or significant equipment. We intend to lease or rent any equipment, such as a backhoe, diamond drill, generators and so on, that we will need in order to carry out our exploration activities.

Presently, our revenues are not sufficient to meet operating and capital expenses. We have incurred operating losses since inception, and this is likely to continue through fiscal 2013 – 2014. Management projects that we will require a total of up to $150,000 to fund ongoing operating expenses and working capital requirements for the next twelve months, broken down as follows:

As at August 31, 2013, we had a working capital deficit of $35,400. We do not anticipate that we will be able to satisfy any of these funding requirements internally until we significantly increase our revenues.

Due to the uncertainty of our ability to meet our current operating and capital expenses, in their report on the annual financial statements for the year ended February 28, 2013, our independent auditors included an explanatory paragraph regarding concerns about our ability to continue as a going concern. Our financial statements contain additional note disclosures describing the circumstances that lead to this disclosure by our independent auditors. Our issuance of additional equity securities could result in a significant dilution in the equity interests of our current stockholders. Obtaining commercial loans, assuming those loans would be available, will increase our liabilities and future cash commitments.

There are no assurances that we will be able to obtain further funds required for continued long term operations beyond phase I. There can be no assurance that additional financing will be available to us when needed or, if available, that it can be obtained on commercially reasonable terms. If we are not able to obtain the additional financing on a timely basis, we will not be able to meet our obligations as they become due.

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Liquidity and Capital Resources

As of end of the last quarter on August 31, 2013, we have yet to generate any revenues from operations.

Since inception, we have used our common stock to raise money for our optioned acquisition and for corporate expenses. Net cash provided by financing activities from inception on January 28, 2010, to August 31, 2013, was $150,029 as a result of gross proceeds received from sales of our common stock and loans from third parties in the amount of $30,029. We issued 5,000,000 shares of common stock through a Section 4(2) offering in February, 2010 for cash consideration of $5,000. We issued 1,500,000 shares of common stock through a Rule 903, Regulation S offering in February, 2010 for cash consideration of $1,500 to a total of 5 placees. In June, 2012 we closed the sale of 2,000,000 common shares of our stock at a price of $0.05 per share to 37 investors through our registration statement dated October 26, 2011, and effective on December 8, 2012 with receipt of the proceeds from the escrow agent. On June 14, 2012, $100,000 was forwarded to Tiger by our attorney and the offering was closed.

As of August 31, 2013, our total assets, consisting entirely of cash amounted to $1,002 while total liabilities were $36,402. Our working capital deficit stood at $35,400.

For the three months ended August 31, 2013, the net loss was $20,596 ($0.00 per share) as compared to a loss of $51,212 ($0.00 per share) for the similar period last year. The loss per share was based on a weighted average of 8,500,000 common shares outstanding at August 31, 2013, and 8,173,913 at August 31, 2012. For the six month periods ended August 31, 2013 and August 31, 2012, the comparative values were $32,262 (a loss of $0.01 per share based on 8,500,000 shares outstanding) and $62,532 (a loss of $$0.01 per share based on 7,336,956 shares outstanding). The net loss from inception to August 31, 2013, is $155,400.

Inflation / Currency Fluctuations

Inflation has not been a factor during the recent quarter ended August 31, 2013. Although inflation is moderately higher than it was during 2012 - 2013, the actual rate of inflation is not material and is not considered a factor in our contemplated capital expenditure program.

Item 3. Controls and Procedures

(a)	Evaluation of Disclosure Controls and Procedures.
	We carried out an evaluation, under the supervision and with the participation of our management, including our principal executive officer and principal financial officer, of the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act). Based upon that evaluation, our principal executive officer and principal financial officer concluded that, as of the end of the period covered in this report, our disclosure controls and procedures were ineffective to ensure that information required to be disclosed in reports filed under the Exchange Act is recorded, processed, summarized and reported within the required time periods and is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions regarding required disclosure.
	Our management, including our principal executive officer and principal financial officer, does not expect that our disclosure controls and procedures or our internal controls will prevent all error or fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs. Due to the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, have been detected. Accordingly, management believes that the financial statements included in this report fairly present in all material respects our financial condition, results of operations and cash flows for the periods presented.

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(b)	Changes in Internal Controls.
	During the quarter ended August 31, 2013, there were no changes in the Corporation's internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, its internal control over financial reporting.

PART II – OTHER INFORMATION

Item 1. Legal Proceedings

The Corporation is and has not been party to any legal proceedings in the quarter under review.

Item 2. Changes in Securities

No shares of common stock or other securities were issued during the most recently completed quarter ended on August 31, 2013.

Tiger had 8,500,000 shares of common stock issued and outstanding as of May, 31, 2013, and as of the date of this periodic report. Of these shares, approximately 5,000,000 shares are held by an affiliate of the Corporation; some of those shares can be resold in compliance with the limitations of Rule 144 as adopted by the Securities Act of 1933, as amended.

Item 3. Other Information

Use of Proceeds

Net cash provided by financing activities from inception on January 28, 2010, to August 31, 2013, was $150,029 as a result of proceeds received from sales of our common stock ($120,000) and loans from third parties ($30,029). During that period, the following indicates how the proceeds have been spent to date:

Common Stock

No shares of common stock or other securities were issued during the most recently completed quarter ended on August 31, 2013.

At the end of the quarter on August 31, 2013, and as of the date of this periodic report there were 8,500,000 shares of common stock issued and outstanding.

Options

No options were granted during the three-month period ending August 31, 2013.

Code of Ethics

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The Board of Directors on February 22, 2010, adopted a formal written Code of Business Conduct and Ethics and Compliance Program for all officers, directors and senior employees. A copy of the Code is available upon written request by contacting our offices by telephone at (888) 755-9766 or writing to 6F, No.81 Meishu East 6 Road, Kaohsiung, Taiwan, 804.

Web Site

Tiger maintains a Web site at “tiger-jiujiang-mining-inc.com” and has an e-mail address at “tigerjiujiangmining@gmail.com”.

Item 6. Exhibits and Reports on Form 8-K

Reports on Form 8-K filed during the quarter ended August 31, 2013 were as follows:

• August 6, 2013 – Changes In Registrant’s Certifying Accountant
  
  On June 27, 2013, the Public Company Accounting Oversight Board ("PCAOB") permanently revoked the registration of Gruber & Co., LLC ("G&C") and permanently barred E. Randall Gruber, CPA ("Gruber") from being an associated person of a registered public accounting firm. As a result, G&C resigned as the principal independent accountants for Tiger Jiujiang Mining, Inc. (“Tiger”).
  
  G&C had been or principal independent accountants and had reported on the financial statements for the fiscal years ended February 28, 2010, February 28, 2011, February 29, 2012 and February 28, 2013. Except as described below, the audit report of G&C on the consolidated financial statements of Tiger Jiujiang Mining, Inc. as of and for the fiscal year ended February 28, 2013, did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to audit scope or accounting principles. G&C’s 2013 audit report relating to the audit of Tiger’s financial statements for the fiscal year ended February 28, 2013, included an emphasis paragraph relating to an uncertainty as to Tiger’s ability to continue as a going concern in light of our lack of revenues and history of losses.
  
  In connection with the audits of the Corporation’s consolidated financial statements for the fiscal year ended February 28, 2013, and through the date of this current report, there were: (1) no disagreements between Tiger and G&C on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of G&C, would have caused G&C to make reference to the subject matter of the disagreement in their report on Tiger’s consolidated financial statements for such year, and (2) no reportable events within the meaning set forth in Item 304 of Regulation S-K.
  
  The Company has engaged Li & Company, P.C. of Skillman, New Jersey (“Li”) to assume the role of its new principal independent accountants. The decision to engage Li was approved by the audit committee of the Board of Directors on August 7, 2013. Tiger signed the Li engagement letter on August 7, 2013, after Li completed its internal procedures related to new attest client acceptance.

Subsequent Events

There are no other subsequent events reportable as of the date of the interim financial statements or the date of this report.

Exhibits

31.1	Certification of Chief Executive Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2	Certification of Chief Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

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32.1	Certification of Chief Executive Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2	Certification of Chief Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

SIGNATURES

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

Tiger Jiujiang Mining, Inc.
(Registrant)

	Date: September 24, 2013
	BY:	/s/ Chang Ya-Ping
		CHANG YA-PING, President, Chief Executive Officer, Principal
		Executive Officer, Secretary, Treasurer, Chief Financial Officer, Principal
		Financial Officer and a Member of the Board of Directors

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