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EX-32.1 - SARBANES-OXLEY 906 CERTIFICATION - Liberated Solutions, Inc.exh32-1.htm
EX-31.1 - SARBANES-OXLEY 302 CERTIFICATION - Liberated Solutions, Inc.exh31-1.htm



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

Form 10-Q

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended December 31, 2015
 
or
 
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from _______ to _______.

Commission file number   000-55177

LIBERATED ENERGY, INC.
(Exact name of registrant as specified in its charter)

Nevada
27-4715504
(State or other jurisdiction of incorporation or organization)
(I.R.S. Employer Identification No.)
   
15 Elvis Boulevard
 
Chester, New York
10918
(Address of principal executive offices)
(Zip Code)
 
(845) 610-3817
(Registrant's telephone number including area code)
 
Indicate by check mark whether the registrant (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days  Yes  No
 
Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files)
Yes    No
 
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.
 
Large accelerated filer
Accelerated filer
Non-accelerated filer
(Do not check if a smaller reporting company)
Smaller reporting company
 
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act): Yes o No   

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date: 2,759,155,725 shares of common stock issued and outstanding as of February 22, 2015.
 


 


TABLE OF CONTENTS

Item #
 
Description 
 
Page
Numbers
   
 
   
       
         
   
3
   
 
   
   
10
   
 
   
   
11
   
 
   
   
11
   
 
   
     
12
   
 
   
   
12
   
 
   
   
12
   
 
   
   
12
   
 
   
   
12
   
 
   
   
13
   
 
   
   
13
   
 
   
   
13
   
 
   
     
14


SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

The Securities and Exchange Commission ("SEC") encourages companies to disclose forward-looking information so that investors can better understand future prospects and make informed investment decisions.  This report contains these types of statements.  Words such as "may," "expect," "believe," "anticipate," "estimate," "project," or "continue" or comparable terminology used in connection with any discussion of future operating results or financial performance identify forward-looking statements.  You are cautioned not to place undue reliance on the forward-looking statements, which speak only as of the date of this report.  All forward-looking statements reflect our present expectation of future events and are subject to a number of important factors and uncertainties that could cause actual results to differ materially from those described in the forward-looking statements.





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PART I:   FINANCIAL INFORMATION

ITEM 1:                          FINANCIAL STATEMENTS


LIBERATED ENERGY, INC
BALANCE SHEETS
(Unaudited)

 
   
December 31,
   
September 30,
 
   
2015
   
2015
 
ASSETS
       
         
Current assets
       
Cash
 
$
3,530
   
$
16,921
 
Inventory
   
23,880
     
23,880
 
Prepaid expense
   
-
         
Total current assets
   
27,410
     
40,801
 
Other assets
               
Loans to stockholders
   
--
         
Patent
   
--
         
Deferred financing costs
   
--
         
                 
Total assets
 
$
27,410
   
$
40,801
 
                 
LIABILITIES AND STOCKHOLDERS' DEFICIT
               
                 
Current liabilities
               
Accounts payable and accrued expense
 
$
35,754
   
$
35,754
 
Note payable
   
50,000
     
50,000
 
Stock payable
   
50,000
     
50,000
 
Convertible notes payable
   
307,232
     
271,746
 
Total liabilities
   
442,966
     
407,500
 
                 
Stockholders' deficit
               
Preferred shares, par value $0.001, 10,000,000 authorized; 10,000,000 issued and outstanding
   
10,000
     
10,000
 
Common stock, par value $0.001, authorized 10,000,000,000, issued and outstanding 2,442,480,757 and 2,029,651,437 as of December 31, 2015 and September 30, 2015, respectively
   
2,442,480
     
2,029,651
 
Additional paid-in capital
   
(1,711,640
)
   
(1,323,118
)
Accumulated deficit
   
(1,156,416
)
   
(1,083,232
)
Total stockholders' deficit
   
(415,575
)
   
(366,698
)
                 
Total liabilities and stockholders' equity(deficit)
 
$
27,410
   
$
40,801
 




The accompanying notes are an integral part of the unaudited financial statements.
3


LIBERATED ENERGY, INC
STATEMENT OF OPERATIONS
FOR THREE MONTHS ENDED DECEMBER 31,
(UNAUDITED)


   
2015
   
2014
 
Operating expenses:
       
Selling, general and administrative expenses
   
59,391
     
258,403
 
Loss from operations
   
(59,391
)
   
(258,403
)
                 
Other Income(expense)
               
Other income
   
--
     
2
 
Other expense
   
(13,793
)
   
--
 
Total other expense
   
(13,793
)
   
2
 
                 
Net loss
   
(73,184
)
   
(258,401
)
                 
Net loss per common share basic and diluted
 
$
(0.00
)
 
$
(0.00
)
                 
Weighted average number of common shares outstanding
   
2,387,824,391
     
96,355,753
 




The accompanying notes are an integral part of the unaudited financial statements.










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LIBERATED ENERGY, INC
STATEMENTS OF CASH FLOWS
FOR THREE MENOTHS ENDED DECEMBER 31,
(Unaudited)

   
2015
   
2014
 
Cash Flows From Operating Activities:
       
Net loss
 
$
(73,184
)
 
$
(258,401
)
Adjustments to reconcile net loss to net cash
used in operating activities:
               
Changes in operating assets and liabilities:
               
Accounts payable and accrued expense
   
13,793
     
--
 
Net cash used in operating activities
   
(59,391
)
   
(258,401
)
                 
Cash Flows From Financing Activities:
               
Proceeds from sale of common stock
   
--
     
--
 
Proceeds from issuance of convertible debt
   
46,000
     
99,500
 
Net cash provided by financing activities
   
46,000
     
99,500
 
                 
Net change in cash
   
(13,391
)
   
(158,901
)
Cash at beginning of period
   
16,921
     
162,345
 
Cash at end of period
 
$
3,530
   
$
3,454
 
                 
Non-Cash Transactions
               
Payment of accounts payable by third party
 
$
--
   
$
--
 
Common stock issued for convertible debt conversion
 
$
22,085
   
$
--
 






The accompanying notes are an integral part of the unaudited financial statements.





5


LIBERATED ENERGY, INC
NOTES TO FINANCIAL STATEMENTS
(Unaudited)


NOTE 1 – BASIS OF PRESENTATION AND ORGANIZATION

Liberated Energy, Inc. (the "Company"), formerly known as Mega World Food Holdings Company is a Nevada corporation formed on September 14, 2010.

On January 19, 2013, pursuant to a Common Stock Purchase Agreement, dated January 7, 2013, Perpetual Wind Power Corporation, a privately held corporation formed under the laws of the State of Delaware on July 1, 2010, acquired 24,500,000 non-registered shares of the Company from its shareholders, thereby owning 24,500,000 out of a total of 25,000,000 issued and outstanding shares of the Company. Thereafter, the Company acquired from Perpetual Wind Power Corporation its patented wind and solar powered turbine technology for 2,500,000 newly issued shares of the Company which were distributed in a dividend to its shareholders and Perpetual Wind Power Corporation returned to treasury its 24,500,000 shares it acquired from the Company's shareholders. As a result of this transaction, the Company had on January 19, 2013, 3,000,000 shares issued and outstanding. On February 14, 2013, the Company changed its name from Mega World Food Holding Company to Liberated Energy, Inc. and underwent a 24 for 1 stock split, whereby the Company's outstanding shares increased from 3,000,000 to 72,000,000.
 
On January 19, 2013, the Company disposed of its wholly-owned subsidiary, Mega World Food Limited (HK).  Mega World Food Limited (HK) was incorporated on June 24, 2010 and was in the business of selling frozen vegetables in all areas of the world except China.  From inception, Mega World Food Limited (HK) only incurred setting up, formation or organization activities.  Upon disposal, the Company ceased these operations and accordingly, the Company's financial statements have been prepared with the net assets, results of operations, and cash flows of this business displayed separately as "discontinued operations."

Effective January 19, 2013, the Company's business is the sale of alternative energy products and services.

On February 4, 2015 the Company increased their number of authorized preferred shares from 10,000,000 to 100,000,000 and authorized common shares from 250,000,000 to 900,000,000.

Bases of Presentation

The accompanying unaudited financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required to be included in a complete set of financial statements in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended December 31, 2015 are not necessarily indicative of the results that may be expected for the fiscal year ending September 30, 2015. The accompanying unaudited financial statements should be read in conjunction with the financial statements and related notes included in the Company's 2014 Annual Report filed with the SEC for yearend September 30, 2015.

The Company has elected to early adopt Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements.  The adoption of this ASU allows the Company to remove the inception to date information and all references to exploration stage.



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NOTE 2GOING CONCERN

As shown in the accompanying financial statements, the Company has a negative working capital of $415,556 and an accumulated deficit of $1,156,416 as of December 31, 2015. The Company's ability to generate net income and positive cash flows is dependent on the ability to grow its operating entity as well as the ability to raise additional capital. Management is following strategic plans to accomplish these objectives, but success is not guaranteed. These factors raise substantial doubt about the Company's ability to continue as a going concern. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of this uncertainty.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Accounting

The Company maintains its books and records on the accrual basis of accounting.  The accompanying financial statements have been prepared on that basis, in which revenues and gains are recognized when earned and expenses and losses are recognized when incurred.

Use of Estimates

The presentation of financial statements in conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Actual results could differ from those estimates.

Cash and Cash Equivalents

For the purpose of the statement of cash flows, cash and cash equivalents include all cash balances, which are not subject to withdrawal restrictions or penalties, and highly liquid investments and debt instruments with a maturity of three months or less from the date of purchase.

Fair Value of Financial Instruments

Our short-term financial instruments, including cash, other assets and accounts payable and accrued expenses consist primarily of instruments without extended maturities, the fair value of which, based on management's estimates, reasonably approximate their book value. The fair value of our notes and advances payable is based on management estimates and reasonably approximates their book value based on their current maturity.

Net Loss per Common Share

The Company computes per share amounts in accordance with Statement of Financial Accounting Standards (SFAS) ASC 260, Earnings per Share (EPS). ASC 260 requires presentation of basic and diluted EPS. Basic EPS is computed by dividing the income (loss) available to common shareholders by the weighted-average number of common shares outstanding for the period. Diluted EPS is based on the weighted-average number of shares of common stock and common stock equivalents outstanding during the periods.
  
Stock-Based Compensation

The Company accounts for its stock based awards in accordance with Accounting Standards Codification subtopic 718-10, Compensation ("ASC 718-10"), which requires a fair value measurement and recognition of compensation expense for all share-based payment awards made to our employees and directors, including restricted stock awards. We estimate the fair value of stock using the stock price on date of the approval of the award. The fair value is then expensed over the requisite service periods of the awards, which is generally the date at which the counterparty's performance is complete and the related amount recognized in our statements of operations.
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Revenue and Cost Recognition
 
The Company not generated revenue during the three months period ended December 31, 2015 and 2014. It is the Company's policy that revenue from product sales or services will be recognized in accordance with ASC 605 "Revenue Recognition". Four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. Determination of criteria (3) and (4) are based on management's judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company will defer any revenue for which the product was not delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered or no refund will be required.

Income Taxes

The Company utilizes ASC 740 "Income Taxes" which requires the 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 income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Temporary differences between taxable income reported for financial reporting purposes and income tax purposes primarily relate to the recognition of debt costs and stock based compensation expense. The adoption of ASC 740-10 did not have a material impact on the Company's results of operations or financial condition.

NOTE 4 – RELATED PARTY

On February 4, 2015 the Company issued to an officer and director of the Company 10,000,000 shares with a value of $10,000 of series A preferred stock for service. Each share has 10 votes on all matters of the Company in which the shareholders can vote.

In March, 2015 an officer and director of the Company advanced the Company $4,000 for payment of accounts payable.  The advance is non-interest bearing and is due on demand.

NOTE 5 – EQUITY

During the three months ended December 31, 2015 the Company issued 200,826,320 shares of commons stock with a value of $10,514 for the conversion of convertible debt and 212,200,000 shares of common stock with a value of $13,793 for interest.

NOTE 6 – CONVERTIBLE DEBT

On November 5, 2015, the Company issued a Convertible Note (the "Note") to Carebourn Capital, LP for a principle amount of $28,000 with an interest rate of 12% per annum. The note matures on August 5, 2016.  The note is convertible by the holder at a discount of 50% of the lowest trading price of the Company's stock for the 20 days prior to the conversion.

On December 21, 2015, the Company issued a Convertible Note to Carebourn Capital, LP for a principle amount of $21,000 with an interest rate of 12% per annum. The note matures on September 16, 2016.  The note is convertible by the holder at a discount of 50% of the lowest trading price of the Company's stock for the 20 days prior to the conversion.

8


As of December 31, 2015 the Company outstanding liability of convertible debt was $307,232. The liability was as follows:

Carebourn Capital LP
 
$
46,000
 
         
JMJ Capital
   
17,010
 
         
JSJ Capital
   
5,106
 
         
LG Capital, LLC
   
159,115
 
         
Tonqquist Capital
   
80,000
 
         
Total
 
$
307,232
 


NOTE 7SUBSEQUENT EVENTS

In January, 2016 the Company issued 316,674,698 shares of common stock with a value of $15,462 for the conversion of convertible debt.






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ITEM 2: MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

FORWARD LOOKING INFORMATION

This section and other parts of this Form 10-Q quarterly report includes "forward-looking statements" that involves risks and uncertainties. All statements other than statements of historical facts, included in this Form 10-Q that address activities, events, or developments that we expect or anticipate will or may occur in the future, including such things as future capital expenditures (including the amount and nature thereof), business strategy and measures to implement strategy, competitive strength, goals, expansion and growth of our business and operations, plans, references to future success, reference to intentions as to future matters, and other such matters are forward-looking statements. In some cases, you can identify forward-looking statements by terminology such as "may," "will," "should," "expects," "plans," "anticipates," "believes," "estimates," "predicts," "potential," or "continue," or the negative of such terms or other comparable terminology. These statements are only predictions. Actual events or results may differ materially. These statements are based upon certain assumptions and analyses made by us in light of our experience and our perception of historical trends, current conditions and expected future developments as well as other factors that we believe are appropriate in the circumstances. However, whether actual results and developments will conform to our expectations and predictions is subject to a number of risks, uncertainties, and other factors, many of which are beyond our control.

Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance, or achievements. Moreover, we do not assume responsibility for the accuracy and completeness of such forward-looking statements. We are under no duty to update any of the forward-looking statements after the date of this report to conform such statements to actual results.

Overview

Liberated Energy, Inc. is a Nevada corporation formed on September 14, 2011.  We were incorporated as Mega World Food Holding Company for the purpose of selling frozen vegetable products in all areas of the world except China.

On January 19, 2013, pursuant to a Common Stock Purchase Agreement, dated January 7, 2013, Perpetual Wind Power Corporation, a privately held corporation formed under the laws of the State of Delaware on July 1, 2010, acquired 24,500,000 non-registered shares of the Company from its shareholders, thereby owning 24,500,000 out of a total of 25,000,000 issued and outstanding shares of the Company. Thereafter, the Company acquired from Perpetual Wind Power Corporation its patented wind and solar powered turbine technology for 2,500,000 newly issued shares of the Company which were distributed in a dividend to its shareholders and Perpetual Wind Power Corporation returned to treasury its 24,500,000 shares it acquired from the Company's shareholders. As a result of this transaction, the Company had on January 19, 2013, 3,000,000 shares issued and outstanding. On February 14, 2013, the Company changed its name from Mega World Food Holding Company to Liberated Energy, Inc. and underwent a 24 for 1 stock split, whereby the Company's outstanding shares increased from 3,000,000 to 72,000,000.

On February 4, 2015 the Company increased their number of authorized preferred shares from 10,000,000 to 100,000,000 and authorized common shares from 250,000,000 to 10,000,000,000.

Our goal is to develop new products related to alternative energy and bring them to the marketplace.  Our primary areas of focus are in the areas of (1) wind energy for home and commercial use, (2) wind and solar energy for outdoor illumination for home, commercial and municipal use, (3) electromagnetic energy applications, and (4) an additive to convert water into a high BTU energy source.

10


Certain statements contained below are forward-looking statements (rather than historical facts) that are subject to risks and uncertainties that could cause actual results to differ materially from those described in the forward-looking statements.

Results of Operations

Revenue

During the three months ended December 31, months ended December 31, 2015 and 2014 the Company had no revenue.

Operation and Administrative Expenses

During the three months ended December 31, 2015 the Company incurred general and administrative expense of $59,391 compared to $258,403 in the same period in 2014. Lower general expense in 2015 attributed to the lower general and administrative in 2015 over 2014.

Net Loss

The net loss for the three months ended December 31, 2015 was $73,793 compared to $258,403 for the same periods in 2014. The lower G&A in 2015 resulted in lower losses in 2015 versus the same periods in 2014.

Liquidity and Capital Resources

The Company has current assets of $27,410 and current liabilities of $442,966 resulting in negative working capital of $395,556.This compares to negative working capital of $366,699 for the period ended December 31, 2014. The increase in negative working capital from 2015 to 2014 was $28,857 or 7.8%.

Funds used in operating activities was $59,391 for the three months ended December 31, 2015 compared to funds used of $258,401 for the same period in 2014. The smaller loss in 2015 was the major contributor to the decrease in funds used in 2015 over 2014.

Fund provided by financing activities for the three months period ended December 31, 2015 was $46,000 compared to $99,500 for the same period in 2014. The Company issued convertible debt of $46,000 for its financing activities in 2015 and issued $99,500 of convertible debt in the same period in 2014.

Off-Balance Sheet Arrangements

The Company does not have any relationships with unconsolidated entities or financial partnerships, such as entities often referred to as structured finance or special purpose entities, which would have been established for the purpose of facilitating off-balance sheet financial arrangements.


ITEM 3:                          QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Market risk is the risk of loss from adverse changes in market prices and rates. The Company's market risk arises primarily from the fact that the area in which we do business is highly competitive and constantly evolving. The market in which we do business is highly competitive and constantly evolving. We face competition from the larger and more established companies, from companies that have greater resources, including but not limited to, more money, and greater ability to expand their markets also cut into our potential customers. Many of our competitors have longer operating histories, significantly greater financial strength, nationwide advertising coverage and other resources that we do not have. 

11


ITEM 4:                          CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Based on their evaluation of our disclosure controls and procedures(as defined in Rule 13a-15e under the Securities Exchange Act of 1934 the "Exchange Act"), our principal executive officer and principal financial officer have concluded that as of the end of the period covered by this quarterly report on Form 10-Q such disclosure controls and procedures were not effective due to the lack of segregation of duties and lack of a formal review process that includes multiple levels of review to ensure that information required to be disclosed by us in reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in Securities and Exchange Commission rules and forms because of the identification of a material weakness in our internal control over financial reporting which we view as an integral part of our disclosure controls and procedures. The material weakness relates to the lack of segregation of duties in financial reporting, as our financial reporting and all accounting functions are performed by an external consultant with no oversight by a professional with accounting expertise.  Our CEO /CFO do not possess accounting expertise and our company does not have an audit committee.  This weakness is due to the company's lack of working capital to hire additional staff.  To remedy this material weakness, we intend to engage another accountant to assist with financial reporting as soon as our finances will allow.

Changes in Internal Control over Financial Reporting

Except as noted above, there have been no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Exchange Act Rules 13a-15 or 15d-15 that occurred during our first quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.
 

PART II - OTHER INFORMATION

ITEM 1:                          LEGAL PROCEEDINGS

None.


ITEM 1A:                     RISK FACTORS

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.


ITEM 2:                          UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

During the three months ended December 31, 2015 the Company issued 200,826,320 shares of commons stock with a value of $10,514 for the conversion of convertible debt and 212,200,000 shares of common stock with a value of $13,793 for interest.


ITEM 3:                          DEFAULT UPON SENIOR SECURITIES

None.


12


ITEM 4:                          MINE SAFETY DISCLOSURES

Not Applicable.


ITEM 5:                          OTHER INFORMATION

None.


ITEM 6:                          EXHIBITS

EXHIBIT INDEX
       
Incorporated by
       
Reference
           
Filing Date/
Exhibit
         
Period End
Number
 
Exhibit Description
 
Form
 
Date
             
 
Certification of Chief Executive Officer and Chief Financial Officer pursuant to Rule 13a-14(a) and Rule 15d-14(a) of the Securities Exchange Act, as amended.
       
             
 
Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350 as adopted Pursuant to Section 906 of the Sarbanes Oxley Act of 2002.
       
             
101.INS*
 
XBRL Instance Document
       
             
101.SCH*
 
XBRL Taxonomy Extension Schema Document
       
             
101.CAL*
 
XBRL Taxonomy Extension Calculation Linkbase Document
       
             
101.DEF*
 
XBRL Taxonomy Extension Definition Linkbase Document
       
             
101.LAB*
 
XBRL Taxonomy Extension Label Linkbase Document
       
             
101.PRE*
 
XBRL Taxonomy Extension Presentation Linkbase Document
       
             
* Pursuant to Rule 406T of Regulation S-T, these interactive date files are deemed not filed or part of the registration statement or prospectus for purposes of Sections 11 and 12 of the Securities Act of 1933 or Section 18 of the Securities Act of 1934 and otherwise are not subject to liability. 





13



SIGNATURES

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

 
LIBERATED ENERGY, INC.
 
(The "Registrant")
     
Dated: February 22, 2016
BY:
BRIAN CONWAY
   
Brian Conway
   
President, Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer, and a member of the Board of Directors











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