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EX-31.2 - CERTIFICATION PURSUANT TO RULE 13A-14(A)/15D-14(A) CERTIFICATIONS SECTION 302 OF - Hemp Naturals, Inc.certification312cfo.htm
EX-32.2 - CERTIFICATE PURSUANT TO SECTION 18 U.S.C. PURSUANT TO SECTION 906 OF THE SARBANE - Hemp Naturals, Inc.certification322cfo.htm
EX-32.1 - CERTIFICATE PURSUANT TO SECTION 18 U.S.C. PURSUANT TO SECTION 906 OF THE SARBANE - Hemp Naturals, Inc.certification321ceo.htm
EX-31.1 - CERTIFICATION PURSUANT TO RULE 13A-14(A)/15D-14(A) CERTIFICATIONS SECTION 302 OF - Hemp Naturals, Inc.certification311ceo.htm
 
 

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
FORM 10-Q
 
QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
 
For the Quarterly Period Ended August 31, 2017
 
Commission File No: 000-55590
 
HEMP NATURALS, INC.
(Exact Name of Registrant As Specified In Its Charter)
 
Delaware
 
47-5604166
(State or other jurisdiction of incorporation or organization)
 
IRS I.D.
 
16950 North Bay Road, Suite 1803
Sunny Isles Beach, Florida 33160
 
(347) 301-8431
 (Address of principal executive offices)
 
(Issuer’s telephone number)
 
(360) 470-8634
(Name, address and telephone number of agent for service)
 
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes  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, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company” and "emerging growth company" in Rule 12b-2 of the Exchange Act. (Check one):
 
Large accelerated filer
Accelerated filer
Non-accelerated filer
(Do not check if a smaller reporting company)
Smaller reporting company
 
 
Emerging growth company
 
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
 
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). . Yes  No
 
Indicate the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: As of October 2, 2017, the Company had outstanding 14,005,983 shares of its common stock, par value $0.0001.
 

 
 
 
Special Note Regarding Forward-Looking Statements
 
This Quarterly Report on Form 10-Q, including "Management's Discussion and Analysis of Financial Condition and Results of Operations" in Item 2 of Part I of this report include forward-looking statements. These statements involve known and unknown risks, uncertainties and other factors that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance, or achievements expressed or implied by forward-looking statements.
 
In some cases, you can identify forward-looking statements by terminology such as "may," "should," "expects," "plans," "anticipates," "believes," "estimates," "predicts," "potential," "proposed," "intended," or "continue" or the negative of these terms or other comparable terminology. You should read statements that contain these words carefully, because they discuss our expectations about our future operating results or our future financial condition or state other "forward-looking" information. There may be events in the future that we are not able to accurately predict or control. Before you invest in our securities, you should be aware that the occurrence of any of the events described in this Quarterly Report could substantially harm our business, results of operations and financial condition, and that upon the occurrence of any of these events, the trading price of our securities could decline and you could lose all or part of your investment. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, growth rates, levels of activity, performance or achievements. We are under no duty to update any of the forward-looking statements after the date of this Quarterly Report to conform these statements to actual results.
 
 
 
 
 
 
 
 
-2-
 
 

 
 
Page
 
PART I
 
 
 
 
Item 1
Financial Statements
 4
 
 
 
Item 2
Management’s Discussion and Analysis of Financial Condition and Result of Operations
 10
 
 
 
Item 3
Quantitative and Qualitative Disclosures About Market Risk
 12
 
 
 
Item 4
Controls and Procedures
 12
 
 
 
 
PART II
 
 
 
 
Item 1
Legal Proceedings
 13
 
 
 
Item 1A
Risk Factors
 13
 
 
 
Item 2
Unregistered Sales of Equity Securities and use of Proceeds
 13
 
 
 
Item 3
Defaults Upon Senior Securities
 13
 
 
 
Item 4
Mine Safety Disclosures
 13
 
 
 
Item 5
Other Information
 13
 
 
 
Item 6
Exhibits
 13
 
 
 
 
Signatures
 14
 
 
-3-
 
 
PART I – FINANCIAL INFORMATION
Item 1. Financial Statements (Unaudited)
 
HEMP NATURALS, INC.
BALANCE SHEETS
(Unaudited)
 
 
 
August 31,
2017
 
 
November 30,
2016
 
ASSETS
 
 
 
 
 
 
Current Assets
 
 
 
 
 
 
Cash
 $12 
 $46,017 
Deposits
  1,530 
  1,530 
Inventory
  - 
  999 
Total Current Assets
  1,542 
  48,546 
 
    
    
TOTAL ASSETS
 $1,542 
 $48,546 
 
    
    
LIABILITIES & STOCKHOLDERS’ EQUITY
    
    
Current Liabilities
    
    
Accrued Expenses
 $765 
 $2,765 
Total Current Liabilities
  765 
  2,765 
 
    
    
TOTAL LIABILITIES
  765 
  2,765 
 
    
    
Stockholders’ Equity
    
    
Preferred stock, $.0001 par value, 20,000,000 shares authorized; none issued and outstanding as of August 31, 2017 and November 30, 2016
  - 
  - 
 
    
    
Common stock , $.0001 par value, 500,000,000 shares authorized, 14,005,983 shares issued and outstanding as of August 31, 2017 and November 30, 2016, respectively
  1,401 
  1,401 
Additional Paid in Capital
  154,789 
  95,078 
Accumulated Deficit
  (155,413)
  (50,698)
 
    
    
Total Stockholders’ Equity
 $777 
 $45,781 
 
    
    
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY
 $1,542 
 $48,546 
 
The accompanying notes are an integral part of these unaudited interim financial statements .
 
 
-4-
 
 
HEMP NATURALS, INC.
STATEMENTS OF OPERATIONS
(Unaudited)
 
 
 
Three Months
Ended August 31, 2017
 
 
Three Months
Ended August 31, 2016
 
 
Nine Months
Ended August 31, 2017
 
 
Nine Months
Ended August 31, 2016
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Operating Expenses
 
 
 
 
 
 
 
 
 
 
 
 
Selling, General & Administrative Expenses
 $19,754 
 $10,051 
 $104,715 
 $18,565 
Total Operating Expenses
  19,754 
  10,051 
  104,715 
  18,565 
 
    
    
    
    
Net loss
 $(19,754)
 $(10,051)
 $(104,715)
  (18,565)
Net loss per common share- Basic and diluted
 $(0.00)
 $(0.00)
 $(0.01)
 $(0.00)
Weighted average number of common shares outstanding- Basic and diluted
  14,005,983 
  14,005,983 
  14,005,983 
  13,000,864 
 
The accompanying notes are an integral part of these unaudited interim financial statements.
 
 
 
 
 
 
 
-5-
 
 
HEMP NATURALS, INC.
STATEMENTS OF CASH FLOWS
(Unaudited) 
 
 
 
Nine Months 
Ended
August 31,
2017
 
 
Nine Months Ended
August 31,
2016
 
CASH FLOWS FROM OPERATING ACTIVITIES
 
 
 
 
 
 
Net loss
 $(104,715)
 $(18,565)
Adjustment to reconcile net loss to net cash used in operating activities:
    
    
Expenses contributed to capital
  59,711 
  13,449 
 
    
    
Changes in current assets and liabilities:
    
    
Deposit
  - 
  (1,530)
Inventory
  999 
  (999)
Accrued Expenses
  (2,000)
  (3,099)
Net cash used in operating activities
 $(46,005)
  (10,744)
 
    
    
CASH FLOWS FROM FINANCING ACTIVITES
    
    
Proceeds from the sale of common stock
  - 
  55,030 
Contributions from related party
  - 
  1,680 
Net cash provided by financing activities
  - 
  56,710 
 
    
    
 
    
    
Net increase (decrease) in cash and cash equivalents
  (46,005)
  45,966 
Cash and cash equivalents at beginning of year
  46,017 
  100 
Cash and cash equivalents at end of year
 $12 
  46,066 
 
    
    
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
    
    
Cash paid for:
    
    
Interest
 $- 
 $- 
Income taxes
 $- 
 $- 
 
The accompanying notes are an integral part of these unaudited interim financial statements.
 
 
-6-
 
 
Hemp Naturals, Inc.
Notes to the Financial Statements
(Unaudited)
 
Note 1 – Organization and Description of Business
 
Hemp Naturals, Inc. (the Company) was incorporated under the laws of the State of Delaware on November 13, 2015. The Company intends to offer consumer goods that are made of industrial hemp and/or the non-psychoactive ingredients of the cannabis plant.
 
The Company has elected November 30th as its year end.
 
Note 2 – Summary of Significant Accounting Policies
 
Basis of Presentation
 
This summary of significant accounting policies is presented to assist in understanding the Company's unaudited interim financial statements. These accounting policies conform to accounting principles, generally accepted in the United States of America, and have been consistently applied in the preparation of the unaudited interim financial statements. While the information presented in the accompanying interim financial statements for the three and nine months ended August 31, 2017 is unaudited, it includes all adjustments which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim period presented in accordance with the accounting principles generally accepted in the United States of America. In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature. The accompanying unaudited interim financial statements should be read in conjunction with the Company’s audited financial statements (and notes thereto) for the fiscal year ended November 30, 2016 included elsewhere in the Company’s Form 10K filed with the SEC on February 21, 2017. Operating results for the three and nine months ended August 31, 2017 are not necessarily indicative of the results that can be expected for the year ending November 30, 2017.
 
Use of Estimates
 
The preparation of unaudited interim 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. In the opinion of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results could differ from those estimates.
 
Fair Value of Financial Instruments
 
The Company’s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.
 
ASC 820, Fair Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:
 
 
-7-
 
 
● 
Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
 
● 
Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
 
● 
Level 3 - Inputs that are both significant to the fair value measurement and unobservable.
 
Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of August 31, 2017. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial instruments include accrued expenses.
 
Related Parties
 
The Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions.
 
Reclassifications
 
Certain prior year amounts have been reclassified to conform with the current year presentation.
 
Note 3 – Going Concern
 
The Company’s unaudited interim financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business.
 
The Company demonstrates adverse conditions that raise substantial doubt about the Company's ability to continue as a going concern for one year following the issuance of these unaudited interim financial statements. These adverse conditions are negative financial trends, specifically operating loss, working capital deficiency, and other adverse key financial ratios.
 
The Company has not established any source of revenue to cover its operating costs. Management plans to fund operating expenses with related party contributions to capital. There is no assurance that management's plan will be successful.
 
The unaudited interim financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.
 
Note 4 – Commitments and Contingencies
 
The Company follows ASC 450-20, Loss Contingencies, to report accounting for contingencies.  Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.
 
Office Space
 
The Company contracted the use of 3,000 square feet of space owned by our Secretary, Maryna Bleier, who has been and will be contributing the space, valued at $5,000 per month, to the Company as additional paid-in capital July 1, 2016 until July 1, 2028. Beginning July 1, 2028, the Company is obligated to pay $5,000 monthly for the use of their office space per the terms of the rental contract.
 
 
-8-
 
 
Note 5 – Shareholder Equity
 
Additional Paid In Capital
 
During the nine months ended August 31, 2017, our CEO paid a combined $14,711 in operating expenses which is recorded as additional paid in capital. Our secretary provided rental space to the company totaling $45,000, which is recorded as additional paid in capital.
 
Note 6 – Related-Party Transactions
 
Contributed Capital
 
During the nine months ending August 31, 2017, our CEO paid a combined $14,711 in operating expenses which is recorded as additional paid in capital. Our secretary had provided rental space to the Company totaling $45,000 which is recorded as additional paid in capital.
 
Compensation
 
At nine months ended August 31, 2017, the CEO and Secretary of the Company were compensated $20,000 and $16,020 respectively in cash for payment of services rendered. The compensation is considered fully earned on the date of the payment.
 
Office Space
 
The Company contracted the use of 3,000 square feet of space owned by our Secretary, Maryna Bleier, who has been and will be contributing the space, valued at $5,000 per month, to the Company as additional paid-in capital July 1, 2016 until July 1, 2028. Beginning July 1, 2028, the Company is obligated to pay $5,000 monthly for the use of their office space per the terms of the rental contract 
 
-9-
 
 
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.
 
This Management’s Discussion and Analysis of Financial Condition and Results of Operations should be read in conjunction with our unaudited interim financial statements. 
 
Forward-Looking Statements
 
Certain statements, other than purely historical information, including estimates, projections, statements relating to our business plans, objectives, and expected operating results, and the assumptions upon which those statements are based, are “forward-looking statements.” These forward looking statements generally are identified by the words “believes,” “project,” “expects,” “anticipates,” “estimates,” “intends,” “strategy,” “plan,” “may,” “will,” “would,” “will be,” “will continue,” “will likely result,” and similar expressions. Forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially from the forward looking statements. Our ability to predict results or the actual effect of future plans or strategies is inherently uncertain. Factors which could have a material adverse effect on our operations and future prospects on a consolidated basis include, but are not limited to: changes in economic conditions, legislative/regulatory changes, availability of capital, interest rates, competition, and generally accepted accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements.
 
Critical Accounting Policies and Estimates
 
Our unaudited interim financial statements and related public financial information are based on the application of accounting principles generally accepted in the United States ("US GAAP"). US GAAP requires the use of estimates; assumptions, judgments and subjective interpretations of accounting principles that have an impact on the assets, liabilities, revenues and expenses amounts reported. These estimates can also affect supplemental information contained in our external disclosures including information regarding contingencies, risk and financial condition. We believe our use of estimates and underlying accounting assumptions adhere to GAAP and are consistently and conservatively applied. We base our estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances. Actual results may differ materially from these estimates under different assumptions or conditions. We continue to monitor significant estimates made during the preparation of our unaudited interim financial statements.
 
We believe the following is among the most critical accounting policies that impact our unaudited interim financial statements. We suggest that our significant accounting policies, as described in our unaudited interim financial statements in the Summary of Significant Accounting Policies, be read in conjunction with this Management's Discussion and Analysis of Financial Condition and Results of Operations.
 
Accounting Standard Codification ("ASC") Topic 605
 
We recognize revenue in accordance with ASC Topic 605, “Revenue Recognition” when persuasive evidence of an arrangement exists, delivery has occurred, the sales price is fixed or determinable, and collectability is reasonably assured.
 
 
-10-
 

Off-Balance Sheet Arrangements
 
We do not have any off-balance sheet arrangements.
 
RESULTS OF OPERATIONS
 
For the three months ended August 31, 2017 and 2016.
 
We had no revenue in the three month periods ended August 31, 2017 and 2016.
 
Our operating expenses were $19,754 and $10,051 for the three months ended August 31, 2017 and 2016, respectively. Operating expenses were solely general and administrative in nature and consisted primarily of rent and professional fees. The increase in operating expenses is primarily attributable to increased rent expense.
 
For the nine months ended August 31, 2017 and 2016.
 
We had no revenue in the nine month periods ended August 31, 2017 and 2016.
 
Our operating expenses were $104,715 and $18,565 for the nine months ended August 31, 2017 and 2016, respectively. Operating expenses were solely general and administrative in nature and consisted primarily of organization and related expenses. The increase in operating expenses is primarily attributable to increased rent and officer compensation expenses.
 
Liquidity and Capital Resources
 
Cash and Cash Equivalents
 
Our cash and cash equivalents at the beginning of the nine month period ended August 31, 2017 was $46,017 and decreased to $12 at the end of the period.
 
Operating Activities
 
Operating activities used $46,005 and $10,744 in cash for the nine months ended August 31, 2017 and August 31, 2016, respectively. The increase in cash used was due to net loss in the respective periods.
 
Liabilities
 
Liabilities, consisting solely of accrued expenses, at the beginning of the nine month period ended August 31, 2017 were $2,765 and decreased to $765 at the end of the period. The accrued expenses consisted primarily of professional fees. The Company maintained no other liabilities during this period.
 
Working Capital
 
Our working capital was $45,781 and $777 on November 30, 2016 and August 31, 2017, respectively.
 
Going Concern
 
The Company’s unaudited interim financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business.
 
 
-11-
 
 
The Company demonstrates adverse conditions that raise substantial doubt about the Company's ability to continue as a going concern for one year following the issuance of these unaudited interim financial statements. These adverse conditions are negative financial trends, specifically operating loss, working capital deficiency, and other adverse key financial ratios.
 
After the quarter ended August 31, 2017, the Company established a source of revenue by offering its products in three stores. Management projects to gross $20,000 in the next fiscal quarter to cover operating costs. Management may have to fund operating expenses with related party contributions to capital in addition to revenue. There is no assurance that management's plan will be successful. 
The unaudited interim financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.
 
Item 3. Quantitative and Qualitative Disclosures about Market Risk
 
Pursuant to Item 305(e) of Regulation S-K (§ 229.305(e)), the Company is not required to provide the information required by this Item as it is a “ smaller reporting company,” as defined by Rule 229.10(f)(1).
 
Item 4. Controls and Procedures
 
Evaluation of Disclosure Controls and Procedures
 
We conducted an evaluation under the supervision and with the participation of our management, including our Chief Executive Officer, of the effectiveness of the design and operation of our disclosure controls and procedures. The term “disclosure controls and procedures,” as defined in Rules 13a-15(e) and 15d-15(e) under the Securities and Exchange Act of 1934, as amended (“Exchange Act”), means controls and other procedures of a company that are designed to ensure that information required to be disclosed by the company in the reports it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission’s rules and forms. Disclosure controls and procedures also include, without limitation, controls and procedures designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is accumulated and communicated to the company’s management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate, to allow timely decisions regarding required disclosure. Based on this evaluation, our Chief Executive Officer concluded as of August 31, 2017 that our disclosure controls and procedures were not effective at ensuring that the material information required to be disclosed in the Exchange Act reports is recorded, processed, summarized and reported as required in applicable SEC rules and forms. Through the use of external consultants and the review process, management believes that the financial statements and other information presented herewith are materially correct.
 
Changes in Internal Control over Financial Reporting
 
During the three months ended August 31, 2017, there were no changes in our internal control over financial reporting identified in connection with management’s evaluation of the effectiveness of our internal control over the financial reporting that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act.
 
 
-12-
 
 
PART II – OTHER INFORMATION
 
Item 1. Legal Proceedings
 
Neither the Company nor its property is a party to any pending legal proceeding.
 
Item 1A. Risk Factors
 
The Company is not required to provide the information required by this Item as it is a “ smaller reporting company,” as defined by Rule 229.10(f)(1).
 
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds
 
None.
 
Item 3. Defaults Upon Senior Securities
 
None.
 
Item 4. Mine Safety Disclosures
 
None. 
 
Item 5. Other Information
 
None.
 
Item 6. Exhibits
 
Exhibit Number
 
Description of Exhibit
 
 
 
31.1
 
Certification of Chief Executive Officer and Chief Financial Officer, pursuant to Rule 13a-14(a) of the Exchange Act, as enacted by Section 302 of the Sarbanes-Oxley Act of 2002.(filed herewith)
 
 
 
32.1
 
Certification of the Chief Executive Officer and Chief Financial Officer pursuant to 18 United States Code Section 1350, as enacted by Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith)
 
 
 
101
 
The following materials from the Company’s Quarterly Report on Form 10-Q for the quarter ended May 31, 2017 formatted in XBRL (Extensible Business Reporting Language): (i) the Consolidated Balance Sheets, (ii) the Consolidated Statements of Income, (iii) the Consolidated Statements of Stockholders’ Equity, (iv) the Consolidated Statements of Cash Flows and (v) the Notes to Consolidated Financial Statements, tagged as blocks of text. (1)
 
(1)
Users of this data are advised that pursuant to Rule 406T of Regulation S-T, this XBRL information is being furnished and not filed herewith for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and Sections 11 or 12 of the Securities Act of 1933, as amended, and is not to be incorporated by reference into any filing, or part of any registration statement or prospectus, of Hemp Naturals Inc., whether made before or after the date hereof, regardless of any general incorporation language in such filing.
 
 
-13-
 
 
SIGNATURES
 
In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report on Form 10-Q to be signed on its behalf by the undersigned, thereunto duly authorized.
 
 
HEMP NATURALS INC.
 
 
 
 
 
Dated: October 2, 2017
By:
/s/ Levi Jacobson
 
 
 
Levi Jacobson
 
 
 
Chief Executive Officer, Chief Financial Officer, Director
 
 
 
 
 
 
 
 
 
 
 
 
 
 -14-