UNITED ~~STATES~~STATESSECURITIES AND EXCHANGE COMMISSIONWashington, D.C. 20549

~~SECURITIES~~Form ~~AND EXCHANGE COMMISSION~~10-Q

~~Washington,~~(Mark ~~D.C. 20549~~One)

~~FORM~~[X] ~~10-Q~~QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2010 or

(X[ )] ~~QUARTERLY~~TRANSITION REPORT ~~PURSUANT~~UNDER TO SECTION 13 OR 15(d) OF THE SECURITIES ~~SECURITES~~ EXCHANGE ACT OF 1934 For the transition period from ______________ to _________________

~~For~~Commission ~~the~~File ~~quarterly~~Number ~~period~~000-53318 ~~ended June 30, 2010~~

(BRAND )NEUE ~~TRANSITION~~CORP.(Exact name ~~REPORT~~of ~~PURSUANT~~registrant TOas ~~SECTION~~specified 13in ORits ~~15 (d~~charter) ~~OF THE EXCHANGE ACT OF 1934~~

For the transition period form April 1,2010 to June 30, 2010 Commission File number: 000-53318

Nevada	98-0560939
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)

3470 E. Russell Rd. Suite 275, Las Vegas NV	89120
(Address of principal executive offices)	(Zip Code)

~~BRAND~~702-589-5849(Registrant’s ~~NEUE~~telephone ~~CORP.~~number, including area code)

N/A(~~Exact~~Former name, offormer ~~registrant~~address asand ~~specified~~former fiscal inyear, ~~its~~if ~~charter~~changed since last report)

Nevada	98-0560939
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)

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.
[X] YES [ ] NO

~~105~~Indicate ~~S.E.~~by ~~Executive~~check ~~Drive,~~mark ~~Suite~~whether ~~13,~~the ~~Bentonville~~registrant has submitted electronically and posted on its corporate Web site, ~~Arkansas~~if any, ~~72712~~every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (~~Address~~§232.405 of ~~principal~~this ~~executive~~chapter) ~~offices~~during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).[ ] YES [ ] NO

~~(479)~~Indicate ~~845~~by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-~~0109~~accelerated ~~(Registrant’s~~filer, ~~telephone~~or ~~number~~a small reporting company. See the definitions of “large accelerated filer”, “accelerated ~~including~~filer” ~~area~~and ~~code)~~“smaller reporting company” in Rule 12b-2 of the Exchange Act

~~QELE~~Large ~~RESOURCES~~accelerated ~~INC.~~filer ~~Lot~~[ ~~25,~~] ~~Mananikorovatu~~Accelerated ~~Road,~~filer 8[ ~~Miles~~] ~~Makoi,~~Non-accelerated ~~Nausori,~~filer ~~Fiji~~[ ] (~~Former~~Do ~~name,~~not ~~former~~check ~~address~~if ~~and~~a ~~former~~smaller ~~fiscal~~reporting ~~year,~~company) ifSmaller ~~changed~~reporting ~~since~~company ~~last report)~~[X]

Indicate by check mark whether the registrant ~~(1)~~is ~~has~~a ~~filed~~shell ~~all~~company (as ~~reports~~defined ~~required~~in toRule be12b-2 ~~filed by Section 13 or 15(d)~~ of the ~~Securities~~ Exchange Act of[ ~~1934~~] ~~during~~YES ~~the~~[X] ~~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.~~NO

~~Yes~~APPLICABLE ~~[X]~~ONLY NoTO [ISSUERS ]INVOLVED ~~Yes~~IN ~~[X]~~BANKRUPTCY NoPROCEEDINGS DURING [THE ]PRECEDING FIVE YEARS

~~Indicate~~Check ~~by check mark~~ whether the registrant has ~~submitted~~filed ~~electronically~~all documents and ~~posted on its corporate Web site, if any, every Interactive Data File~~ reports required to be ~~submitted~~filed ~~and~~by ~~posted~~Sections ~~pursuant~~12, to13 ~~Rule~~or ~~405 of Regulation S-T~~ 15(~~§232.405~~d) of ~~this chapter) during~~ the ~~preceding~~Exchange 12Act ~~months~~after ~~(or~~the distribution ~~for~~of ~~such~~securities ~~shorter~~under ~~period~~a ~~that~~plan ~~the~~confirmed ~~registrant~~by ~~was~~a ~~required~~court.[ to] ~~submit~~YES ~~and~~[ ~~post such files).~~] NO

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 [ ] Smaller reporting company [X] (Do not check if a 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 [ ] No [X]

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes [ ] No [ ]

APPLICABLE ONLY TO CORPORATE ISSUERS

~~24,371,905 common shares outstanding as of July 23, 2010. (~~Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.) 27,300,571 common shares issued and outstanding as of November 15, 2010

INDEX

		Page Number
PART 1 – FINANCIAL INFORMATION			3
PART 1.	FINANCIAL INFORMATION
	Item 1.	Financial Statements	3
ITEM 1.	Financial Statements (unaudited)	3
	Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	11
	Balance Sheet as at June 30, 2010 and March 31, 2010	4
	Item 3.	Quantitative and Qualitative Disclosure About Market Risk	13
	Statement of Operations For the three months ended June 30, 2010 and 2009 and from Inception (March 15, 2007) to June 30, 2010	5
	Item 4	Controls and Procedures	13
	Statement of Cash Flows For the three months ended June 30, 2010 and 2009 and from Inception (March 15, 2007) to June 30, 2010	6
PART II – OTHER INFORMATION			14
	Notes to the Financial Statements.	7
	Item 1.	Legal Proceedings	14
ITEM 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	11
	Item 1A.	Risk Factors	14
ITEM 3.	Quantitative and Qualitative Disclosure about Market Risk	15
	Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	23
ITEM 4.	Controls and Procedures	16
	Item 3.	Defaults Upon Senior Securities	23
ITEM 4T	Controls and Procedures	16
	Item 4.	[Removed and Reserved]	23
PART 11.	OTHER INFORMATION	17
	Item 5.	Other Information	23
ITEM 1.	Legal Proceedings	17
	Item 6.	Exhibits	24
ITEM 1A	Risk Factors	17
	SIGNATURES		25
ITEM 2.	Unregistered Sales of Equity Securities and Use of Proceeds	26
ITEM 3.	Defaults Upon Senior Securities	26
ITEM 4.	Submission of Matters to a Vote of Security Holders	26
ITEM 5.	Other Information	26
ITEM 6.	Exhibits	26
	SIGNATURES.	28

PART 1 – FINANCIAL INFORMATION

~~ITEM~~Item 1. ~~FINANCIAL~~ ~~STATEMENTS~~Financial Statements

The accompanying consolidated balance sheets of Brand Neue Corp., ~~(Development~~a development stage company), as at ~~June~~September 30, 2010 (with comparative figures as at March 31, ~~2009~~2010) and the ~~statement~~consolidated statements of operations for the three and six months ended ~~June~~September 30, 2010 and 2009 and from inception (March 15, 2007) to ~~June~~September 30, 2010, and the ~~statement~~consolidated statements of cash flows for the ~~three~~six months ended ~~June~~September 30, 2010 and 2009 and from inception (March 15, 2007) to ~~June~~September 30, 2010 have been prepared by the ~~Company~~company’s management in conformity with accounting principles generally accepted in the United States of America and are stated in United States Dollars (US$). 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.

Operating results for the ~~three~~six months ended ~~June~~September 30, 2010 are not necessarily indicative of the results that can be expected for the year ending March 31, 2011.

BRAND NEUE CORP. (Development stage Company) CONSOLIDATED BALANCE SHEET (Unaudited - Prepared by Management)

(Development Stage Company)

		2010
		September			March
		30			31
ASSETS
Current Assets
Cash	$	8,999		$	155
Advances and accounts receivable (Notes 3 and 7)		368,664
Inventory, at the lower of cost and market (Note 7)		107,292
Prepaid expenses		10,473			2,605
		495,428			2,760
Long Term Assets
Licence fees (Note 4)		275,500			285,000
Website		22,970			25,470
		298,470			310,470
	$	793,898		$	313,230

LIABILITIES
Current Liabilities
Accounts payable	$	133,726		$	150,536
Advances payable (Note 5)		128,512			440,628
		262,238			591,164
Shareholders' Equity (Deficit)
Common shares: $0.001 par value, 500,000,00 shares authorized 27,300,571 issued at September 30 and 24,371,905 issued at March 31 (Notes 6, 8 and 9)		27,301			24,372
Capital in Excess of Par Value		1,238,807			43,004
Retained earnings (deficit)		(734,448	)		(345,310	)
		531,660			(277,934	)
	$	793,898		$	313,230

~~BALANCE~~The ~~SHEETS~~accompanying notes are an integral part of these unaudited consolidated financial statements

(Unaudited- Prepared by Management)

	June 30			March 31
	2010			2010
ASSETS
Current Assets
Cash	$	65,089		$	155
Prepaid expenses		2,604			2,605
Loan Receivable (Note 6)		15,000			-
Deposit		250,000			-
Total Current Assets	$	332,693		$	2,760
Long Term Assets
License fee & Website Net	$	304,153			310,470
Total Assets	$	636,846		$	313,230
LIABILITIES AND STOCKHOLDERS' DEFICIENCY
Accounts payable	$	105,882		$	60,165
Note payable & Interest		445,176			440,628
Current payable - directors		98,378			90,371
Total Current Liabilities		649,436			591,164
STOCKHOLDERS' DEFICIENCY
Common Stock, $0.001 par value, 500,000,000 shares authorized;
24,371,905 shares		24,372			24,372
Capital in Excess of Par Value		46,903			43,004
Subscriptions Received (Note 8)		392,524			-
Accumulated deficit during the pre-exploration stage		(476,389	)		(345,310	)
Total Stockholders' Deficiency		(12,590	)		(277,934	)
	$	636,846		$	313,230

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

BRAND NEUE CORP. (Development stage Company) CONSOLIDATED STATEMENT OF OPERATIONS AND RETAINED EARNINGS (DEFICIT) (Unaudited - Prepared by Management)

(Development Stage Company)

		Period Ended September 30
		Three Months						Six Months						Inception
		2010			2009			2010			2009			2010
REVENUES	$	-		$	-		$	-		$	-		$	-

EXPENSES
General and administrative		223,621			8,442			275,258			24,139			597,236
Sales and marketing		65,200			-			103,308			-			103,308
Acquisitions and exploration		-			-			-			-			11,173
Interest		-			-			10,572			-			22,731

Net Loss		(288,821	)		(8,442	)		(389,138	)		(24,139	)		(734,448	)

Opening Retained Earnings (Deficit)		(445,627	)		(345,310	)		(345,310	)		(329,613	)		-

Closing Retained Earnings (Deficit)		($734,448	)		($353,752	)		($734,448	)		($353,752	)		($734,448	)

NET LOSS PER COMMON SHARE	$	0.01		$	0.00		$	0.02		$	0.00

AVERAGE SHARES OUTSTANDING		25,592,738			24,371,905			25,592,738			24,371,905

~~Statements~~The accompanying notes are an integral part of ~~Operations~~these unaudited consolidated financial statements

(Unaudited- Prepared by Management)

For the three months ended June 30, 2010 and 2009 and for the period from March 15, 2007 (date of inception) to June 30, 2010

							March 15,2007
	Three Months			Three Months			(Inception)
	June 30,			June 30,			through
	2010			2009			June 30,2010
REVENUES	$	-		$	-		$	-
EXPENSES
Acquisition and exploration costs		-			-			11,173
Administrative		114,190			15,697			420,290
Amortization		6,317			-			22,195
Net Loss from Operations		(120,507	)		(15,697	)		(453,658	)
Loan Interest		(10,572	)		-			(22,731	)
Net Loss	$	(131,079	)	$	(15,697	)	$	(476,389	)
NET LOSS PER COMMON SHARE
Basic	$	-		$	-
AVERAGE OUTSTASNDING SHARES
Basic		24,371,905			24,371,905

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

BRAND NEUE CORP. (Development stage Company) CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE SIX MONTH ENDED AND FROM INCEPTION TO SEPTEMBER 30 (Unaudited - Prepared by Management)

(Development Stage Company)

		2010			2009			Inception
OPERATING ACTIVITIES
Net income (loss)		($389,138	)		($24,139	)		(734,448	)
Add back non-cash amortization		12,000			-			27,878
		(377,138	)		(24,139	)		(706,570	)
(Increase) decrease in current assets
Prepaid expense		(7,868	)		-			(10,473	)
Accounts payable		(16,810	)		3,216			133,726
Inventory		(107,292	)					(107,292	)
		(509,108	)		(20,923	)		(690,609	)
INVESTING ACTIVITIES
Advances receivable (Note 3)		368,664			-			368,664
License fees		-			-			300,000
Website		-			-			26,348
		368,664			0			695,012
FINANCING ACTIVITIES
Net proceeds from sale of shares		1,198,732			-			1,238,807
Capital contributions - expenses					7,800			27,300
Loan proceeds		(312,116	)		12,941			128,512
		886,616			20,741			1,394,619

NET INCREASE (DECREASE) IN CASH		8,844			(182	)		8,998

CASH, BEGINNING OF PERIOD		155			252

CASH, END OF PERIOD	$	8,999		$	70		$	8,998

~~STATEMENTS~~The OFaccompanying ~~CASH~~notes ~~FLOWS~~are an integral part of these unaudited consolidated financial statements

(Unaudited- Prepared by Management)

							Mar 15, 2007
	June 30,			June 30,			(inception) to
	2010			2009			Jun 30,2010
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$	(131,079	)	$	(15,697	)	$	(476,389	)
Adjustments to reconcile net loss to net cash
provided by (used in) operating activities:
Changes in operating assets and liabilities:
Contributed Expenses		3,900			3,900			39,000
Deposit		(250,000	)		-			(250,000	)
Note Receivable		(15,000	)		-			(15,000	)
Accounts Payable		45,717			8,133			105,882
Amortization - License & website		6,317			-			22,195
Prepaid Expenses		-			-			(2,605	)
NET CASH FLOWS USED IN OPERATING ACTIVITIES		(340,145	)		(3,664	)		(576,917	)
CASH FLOWS FROM INVESTING ACTIVITIES
Long Term Assets - License Fees		-			-			(300,000	)
- Website		-			-			(26,348	)
NET CASH FLOWS USED IN INVESTING ACTIVITIES		-			-			(326,348	)
CASH FLOWS FROM FINANCING ACTIVITIES
Loan directors		8,007			3,500			98,378
Note payable		4,548						445,176
Subscriptions Received		392,524						392,524
Shares issuance costs		-			-			32,276
NET CASH FLOWS FROM FINANCING ACTIVITIES		405,079			3,500			968,354
NET INCREASE (DECREASE) IN CASH		64,934			(164	)		65,089
CASH AT BEGINNING OF PERIOD		155			252			-
CASH AT END OF PERIOD	$	65,089		$	88		$	65,089

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

BRAND NEUE CORP. (Development Stage Company) NOTES TO CONSOLIDATED FINANCIAL STATEMENTS September 30, 2010

(Development stage Company)

Notes to the Financial Statements

June 30, 2010

1.	ORGANIZATION

Brand Neue Corp. was organized under the laws of the State of Nevada on March 15, 2007 with ~~the~~ authorized capital stock of 500,000,000 shares at $0.001 par value.

~~During~~In December, 2009 the ~~Company~~company ~~abandoned~~incorporated ~~the~~a ~~Levuka~~wholly ~~Gold~~own Canadian ~~Claim~~subsidiary. ~~located~~Its infinancial ~~Fiji~~statements ~~and~~are ~~therefore~~included ~~has~~in nothese ~~rights~~consolidated financial tostatements. ~~the~~All ~~mineral~~intercompany onbalances ~~the~~and ~~claim~~transactions ~~nor~~have ~~any future liability associated with it~~been eliminated.

On June 24, 2009, Brand Neue Corp. executed an assignment agreement with World Sourcing & Supplier Development, Inc. (“World Sourcing”), an Arkansas corporation, whereby Brand Neue Corp. acquired an interest in and to a licence agreement with respects to manufacture, marketing, distribution and sale of a bottle capping device called “Gas Cap” and the employment of technology and improvements related thereto for a period of fifteen years from June 24, 2009. The Company is considered to be in the development stage.

On July 10, 2009, the Company’s Articles of Incorporation were amended to change its name from “Qele Resources, Inc.” to “Brand Neue Corp.”.

2.	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Accounting Methods

The ~~Company~~company recognizes income and expenses based on the accrual method of accounting.

Dividend Policy

The ~~Company~~company has not yet adopted a policy regarding payment of dividends.

Income Taxes

The ~~Company~~company utilizes the liability method of accounting for income taxes. Under the liability method deferred tax assets and liabilities are determined based on differences between financial reporting and the tax bases of the assets and liabilities and are measured using the enacted tax rates and laws that will be in effect, when the differences are expected to be reversed. An An allowance against deferred tax assets is recorded, when it is more likely than not, that such tax benefits will not be realized.

On ~~June~~September 30, 2010 the ~~Company~~company had a net operating loss carry forward of $~~476~~599,~~389~~511 for income tax purposes. ~~The~~ ~~tax benefit of approximately~~ $~~143~~34,~~000~~270 ~~from~~of the ~~loss~~ carry forward will ~~has~~expire ~~been~~in ~~fully~~2028, ~~offset~~$41,423 byin a2029 ~~valuation~~and ~~reserve because~~ the ~~future~~balance ~~tax~~in ~~benefit~~2030. isThe ~~undeterminable~~company ~~since the Company~~ is unable to establish a predictable projection of operating profits for future years. ~~Losses~~ ~~will~~Accordingly, ~~expire~~no ~~during~~future ~~2031~~tax benefit has been recorded because the value of the benefit is undeterminable.

Financial and Concentrations Risk

The company has no financial and concentrations risks.

Basic and Diluted Net Income (loss) Per Share

Basic net income (loss) per share amounts ~~are~~is computed based on the weighted average number of shares actually outstanding. Diluted net income (loss) per share amounts are computed using the weighted average number of common and common equivalent shares outstanding as if shares had been issued on the exercise of the common share rights unless the exercise becomes antidulutive and then only the basic per share amounts are shown in the report.

BRAND NEUE CORP.

(Development stage Company)

Notes to the Financial Statements

June 30, 2010

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

Statement of Cash Flows

For the purposes of the ~~statement~~consolidated statements of cash flows, the ~~Company~~company considers all highly liquid investments with a maturity of three months or less to be cash equivalents.

Revenue Recognition

Revenue is recognized on the sale and delivery of a product or the completion of a service provided.

Amortization of License Fees

The company ~~Company~~ amortizes its license fees on a straight-line basis over its useful life of fifteen years.

Amortization of Website

The ~~Company~~company has determined the useful life of its website to be five year and amortizes its original cost on a straight line bases. ~~Management~~ Management will, on an annual basis, review the useful life of its website to determine if there is impairment in its value.

Advertising and Market Development

The company expenses advertising and market development costs are research data expenses.

Impairment of Long-Lived Assets

The ~~Company~~company reviews and evaluates long-lived assets for impairment when events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The assets are subject to impairment consideration under ASC 360-10-35-17 if events or circumstances indicate that their carrying amount might not be recoverable. When the ~~Company~~company determines that an impairment analysis should be done, the analysis will be performed using the rules of ASC 930-360-35, Asset Impairment, and 360-10-15-3 through 15-5, Impairment or Disposal of Long-Lived Assets.

Estimates and Assumptions

Management uses estimates and assumptions in preparing financial statements in accordance with general accepted accounting principles. Those estimates and assumptions affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could vary from the estimates that were assumed in preparing these financial statements.

Financial Instruments

The carrying amounts of financial instruments are considered by management to be their estimated fair values due to their short term maturities.

Recent Accounting Pronouncements

The ~~Company~~company does not expect that the adoption of other recent accounting pronouncements will have a material impact on its financial statements.

BRAND NEUE CORP.

(Development stage Company)

Notes to the Financial Statements

June 30, 2010

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

Foreign Currency Translations

~~Part~~The offinancial ~~the~~statements ~~transactions~~ of the ~~Company were completed in~~ Canadian ~~dollars~~subsidiary ~~and~~ have been translated to US dollars ~~as incurred,~~ at the ~~exchange~~September ~~rate~~30, in2010 ~~effect~~exchange atrate ~~the~~for ~~time,~~balance sheet accounts and ~~therefore,~~at nothe ~~gain~~average orexchange ~~loss~~rate ~~from~~for the ~~translation~~period iscovered ~~recognized. The~~by ~~functional~~income and ~~currency~~expense ~~is considered to be US dollars~~items.

3. ~~NOTES~~ ~~PAYABLE~~ADVANCES AND ACCOUNTS RECEIVABLE

~~During~~Advances ~~the~~and ~~period,~~accounts ~~the~~receivable ~~Company~~consist of: $301,495 ~~obtained~~advanced ~~loans~~to ~~from~~Luma ~~various~~Vue ~~parties~~(see ~~totalling~~Note 7 below) $~~445~~15,~~176. These~~000 ~~loans relating to actual funds~~ advanced to ~~the~~Riptide ~~Company~~Trading Inc $20,607 consulting fees and office expenses not paid by the Company but reverted to loan status. Certain of these loans bear interest at 10% per annum whereas others have no interest rate attached thereto. The loans are repayable on a demand basis and are convertible into common shares at the price of HST recoverable $0.25,300 ~~per~~advance ~~share~~to ~~which~~Voyager ~~would~~Health ~~result~~Technologies in(see ~~the~~Note ~~issuance of 1~~8 below) $6,~~780,704~~262 ~~common shares. At this time no valuation has been assigned to the conversion rights.~~miscellaneous

~~4. SIGNIFICANT TRANSACTIONS WITH RELATED PARTY~~8

~~Officers-directors and their families have acquired 14~~4.8% ofLICENSE ~~the common stock issued and have made no interest, demand loans to the Company of $98.378 and have made contributions to capital of $39,000 in the form of expenses paid for the Company.~~FEES

5Gizmo Packaging Ltd. ~~CAPTIAL~~ ~~STOCK~~contends that the company is in default under the license agreement with that company. We do not agree and are in discussions with Gizmo Packaging to resolve the matter. In the meantime, we continue to amortize the license fee cost in accordance with our usual practice.

~~On January 31, 2008, the Company issued to its directors and officers a total of 120,000,000 post split common shares for a total consideration of $2,000~~5. OnADVANCES February 28, 2008, the Company issued 36,330,000 post split common shares for a total consideration of $30,276. During the year certain directors and shareholders returned to Treasury 131,958,095 post split shares for cancellation. This resulted in the balance of shares issued and outstanding being 24,371,905 post split shares. The post split shares have been shown as such since inception.PAYABLE

6The advances payable relate to actual funds advanced to the company, and expenses paid by third parties for the company. ~~LOAN~~The ~~RECIEVABLE~~advances are repayable on a demand basis.

~~On May 18, 2010, the Company issued a loan receivable to Riptide Trading Inc~~6. ~~(non~~CAPITAL ~~related party) for $15,000 no interest demand.~~STOCK

On January 31, 2008, the company issued to its directors and officers a total of 120,000,000 post split common shares for a total consideration of $2,000. On February 28, 2008, the company issued 36,330,000 post split common shares for a total consideration of $30,276. During the year certain directors and shareholders returned to treasury 131,958,095 post split shares for cancellation. This resulted in the balance of shares issued and outstanding being 24,371,905 post split shares. The post split shares have been shown as such since inception.

During the six months ended September 30, 2010 the company issued:

700,000 common shares for $350,000 cash, under an agreement which provides for payment by the company to those shareholders of an amount equal to 75% of all gross profits of the company from the sale of products, after deducting direct expenses, up to an aggregate payment amount of $350,000. In addition, for the year following the date of issue of the shares, the company has the right to repurchase up to one-half of those shares sold a price of $1.00 per share.
900,000 common shares to repay $450,000 of advances payable
524,000 common shares for $262,000 cash with an option to those shareholders to purchase a further 524,000 shares at $1.00 each.
400,000 common shares for services rendered
380,666 common shares for $$131,400 cash.

7.	EXCLUSIVE DISTRIBUTOR OF LUMA VUE, INC. PRODUCTS

On June 1, 2010, the ~~Company~~company entered into a ~~Contract~~contract ~~(the “Contract”)~~ with Luma Vue, Inc. ~~(“Luma”)~~ to become the exclusive distributor of Luma advanced LED lighting products and lighting systems in North America. ~~The~~Under ~~Contract~~the ~~provides~~terms ~~that~~of the ~~Company~~contract the ~~and~~company ~~Luma~~purchased ~~will~~$250,000 ~~equally~~of ~~split any profits above~~ Luma’s ~~quoted~~inventory. ~~price~~Since to the ~~Company~~company ~~for~~does not control the ~~products. Additionally~~inventory, ~~pursuant to~~ the ~~terms~~investment ofhas ~~the~~been ~~Contract,~~shown ~~the~~as ~~Company~~an ~~will~~advance ~~provide~~receivable along ~~Luma~~with a further $~~500~~150,000 ~~line~~advance. ofThe ~~credit~~company onand ~~purchase orders to be used for~~ Luma’s ~~inventory~~have ~~needs~~agreed ~~directly related~~ to replace ~~purchase~~the ~~orders,~~contract ~~which~~with ~~will be secured by~~ a ~~first~~non ~~lien~~exclusive ~~on Luma’s inventory and products financed by such line of credit~~agreement. The ~~Contract also provides that upon entry into the Contract~~$400,000 ~~the~~advance ~~Company~~will be ~~deposited~~repaid ~~$250,000~~by to Luma’s ~~for~~providing inventory required to befill ~~selected~~orders. byAt ~~the~~September ~~Company~~30, 2010, ~~and the terms of payment were~~ $~~200~~98,~~000~~ as505 of ~~the~~inventory ~~signing~~had ~~date~~been ~~of the Contract and $50,000 seven business days from the signing date of the Contract~~received.

8.	INTELLEDGENT LIGHTING SOLUTIONS INC.

On September 10, 2010, the company entered into a memorandum of understanding under which the business of WorldWide LED Lights Inc. and the company’s LED business will be combined under the name “InteLEDgent Lighting Solutions Inc.” The company will acquire a 51% equity interest in InteLEDgent through the issue of 2,500,000 of its common shares.

~~BRAND~~9. ~~NEUE~~VOYAGER HEALTH TECHNOLOGIES CORP.

~~(Development~~On ~~stage~~September ~~Company)~~30, 2010 the company entered into an agreement under which it will acquire a 51% interest in Voyager Health Technologies Corp. through the issue of 2,000,000 of its common shares. Voyager has acquired the formulas or marketing rights to a number of nutraceutical products. These products will be produced by independent manufacturers and marketed by Voyager through a multi level marketing organization. At September 30, 2010 the company had advanced $25,300 to Voyager.

~~Notes~~10. toGOING ~~the Financial Statements~~CONCERN

~~June~~The 30company intends to seek business opportunities that will provide a profit. However, ~~2010~~the company does not have the working capital necessary to be successful in this effort and to service its debt, which raises substantial doubt about its ability to continue as a going concern. Continuation of the company as a going concern is dependent upon obtaining additional working capital. The management of the company has developed a strategy, which it believes will accomplish this objective through additional loans from related parties, and equity funding, which will enable the company to operate for the coming year.

8. STOCK SUBSCRIPTIONS RECEIVED

On June 4, 2010, the Company closed a private placement of shares with certain accredited investors (the “Investors”) pursuant to the terms of an Investment Purchase Agreement (the “Agreement”) whereby the Company sold to the Investors 2,530,000 common shares of the Company (the “Shares”). The aggregate cash proceeded shares to be received the Company of $392,524 as at this quarter. 785,048 common shares of the Company will be issued at a price of $0.50 per share until the investors provide complete information. .

9. GOING CONCERN

The Company intends to seek business opportunities that will provide a profit. However, the Company does not have the working capital necessary to be successful in this effort and to service its debt, which raises substantial doubt about its ability to continue as a going concern. Continuation of the Company as a going concern is dependent upon obtaining additional working capital and the management of the Company has developed a strategy, which it believes will accomplish this objective through additional loans from related parties, and equity funding, which will enable the Company to operate for the coming year.

10. SUBSEQUENT EVENTS

The Company has evaluated subsequent events from the balance sheet date through August 5, 2010 and has found no material subsequent events to report.

~~ITEM~~Item 2. ~~MANAGEMENT~~ Management’Ss ~~DISCUSSION~~Discussion ~~AND~~and ~~ANALYSIS~~Analysis OFof ~~FINANCIAL~~Financial ~~CONDITION~~Condition ~~AND~~and ~~RESULTS~~Results OFof ~~OPERATIONS~~Operations

The following discussion and analysis should be read in conjunction with Brand Neue Corp’s (“Brand Neue”, “we” or “us”) financial statements and the notes related thereto. The discussion of results, causes and trends should not be construed to infer conclusions that such results, causes or trends necessarily will continue in the future.Overview

~~The~~We ~~financial~~were ~~statements~~incorporated ~~mentioned~~in ~~above~~the ~~have~~State ~~been~~of ~~prepared~~Nevada inon ~~conformity~~March 15, 2007. We are a start-up stage company with ~~accounting~~no ~~principles~~revenues ~~generally~~and ~~accepted~~a limited operating history. Our original business purpose was to engage in the ~~United~~business ~~States~~ of acquisition, ~~America~~exploration and ~~are~~development ~~stated~~of natural resource properties. We have shifted our business to concentrate on bringing innovative products to market and in ~~United~~the ~~States~~past ~~dollars~~year we have focused our efforts on entering into distribution agreements for various products and bringing such products to market.

~~DESCRIPTION~~The OFfollowing ~~BUSINESS~~discussion ~~AND~~and ~~PROPERTY~~analysis should be read in conjunction with our consolidated financial statements and the notes related thereto. The discussion of results, causes and trends should not be construed to infer conclusions that such results, causes or trends necessarily will continue in the future.

~~Our~~The ~~Business~~consolidated financial statements mentioned above have been prepared in conformity with accounting principles generally accepted in the United States of America and are stated in United States dollars.

WeCritical ~~were~~Accounting incorporated under the laws of the State of Nevada on March 15, 2007 (date of inception) under the name of Brand Neue Corp. Our fiscal year end is March 31. From inception, our operations have been primarily limited to organizing our company and acquiring our mineral claim. Our principal office is located at 105 S.E. Executive Drive. Suite 13.Bentonville, Arkansas,72712. Our telephone is (479)845-0109. We do not have any subsidiaries, affiliated companies or joint venture partners.Policies

~~History~~The following discussion and ~~Organization~~analysis of the company’s financial condition and results of operations are based upon our consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States. The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent liabilities. Our significant accounting policies are discussed in Note 2 to our financial statements for the fiscal period ended September 30, 2010. We have identified the following accounting policies, described below, as the most important to an understanding of our current financial condition and results of operations.

~~Brand~~Basic ~~Neue~~net ~~Corp.,~~income ~~formerly~~(loss) ~~Qele~~per ~~Resources~~share ~~Inc.~~amounts ~~(the~~is ~~“Company,”~~computed ~~“we,”~~based ~~“us,”~~on the orweighted ~~“our”),~~average ~~was~~number ~~incorporated~~of onshares ~~March~~actually ~~15,~~outstanding. ~~2007~~Diluted innet ~~the~~income (loss) ~~State~~per ofshare ~~Nevada.~~amounts Onare ~~July~~computed ~~10,~~using ~~2009~~ the ~~Company~~weighted ~~changed~~average ~~its~~number ~~name~~of common ~~from~~and ~~“Qele~~common ~~Resources,~~equivalent ~~Inc.”~~shares tooutstanding ~~“Brand~~as ~~Neue~~if ~~Corp.”~~shares ~~The~~had ~~Company~~been ~~does~~issued ~~not~~on the ~~have~~exercise ~~any~~of ~~subsidiaries. The~~the ~~Company~~common ~~has~~share ~~never~~rights ~~been~~unless ~~subject~~the toexercise ~~any~~becomes ~~bankruptcy,~~antidilutive and ~~receivership~~then oronly ~~similar~~the ~~proceedings~~basic orper toshare ~~any~~amounts ~~merger~~are orshown ~~consolidation~~in ~~transactions~~the report.

The ~~Company~~going ~~was~~concern ~~originally~~basis ~~formed to engage in the exploration~~ of ~~mineral~~presentation ~~properties~~assumes ~~for~~we ~~gold~~will continue ~~and~~in ~~silver. The~~operation ~~Company~~throughout ~~purchased~~the anext ~~100%~~fiscal ~~interest~~year inand into the ~~minerals of a mineral claim~~foreseeable future, ~~known~~will asbe ~~Levuka~~able ~~Gold~~to ~~Claim,~~realize ~~consisting~~our ofassets ~~one-9~~and ~~unit~~discharge ~~claim~~our ~~block~~liabilities ~~containing~~and commitments ~~83.4~~in ~~hectares located on~~ the ~~Fijian~~normal ~~island~~course of ~~Ovalau (the “Levuka Claim”)~~business.

~~During~~Results ~~and subsequent to the fiscal year ended March 31, 2010, the Company has not made any significant efforts towards the exploration~~ of ~~the~~Operations ~~Levuka~~– ~~Claim~~Three and ~~during~~Six ~~the~~Months ~~current~~Ended ~~year the Company abandoned the Levuka Claim. Instead~~September 30, ~~during~~2010 ~~such period the Company has focused on diversifying its business~~ and ~~became~~2009 ~~involved in bringing innovative products~~ and ~~innovations~~Inception to ~~market.~~September ~~The Company has become dedicated to globally sourcing~~30, developing, marketing, licensing and distributing innovative new products to food service, retail, manufacturing and industrial application clients worldwide. As part of such product innovation business, the Company became focused on environmentally beneficial product lines. The Company has obtained exclusive distribution rights from third parties to a number of innovative products.2010

The ~~Company’s~~following ~~address~~summary isof ~~105~~our ~~S.E.~~results ~~Executive~~of ~~Drive,~~operations ~~Suite~~should ~~13,~~be read ~~Bentonville,~~in ~~Arkansas,~~conjunction ~~72712~~with ~~and~~our ~~its~~financial ~~business~~statements ~~number~~for isthe ~~(479)~~quarter ~~845-0109. Our~~ended September ~~registered office is located at 2470 Saint Rose Parkway~~30, ~~Suite~~2010 ~~304,~~which ~~Henderson,~~are ~~Nevada,~~included ~~89074 (Telephone: 702-818-5898)~~herein.

Products

		Three			Three			Six Months			Six			Inception
		Months			Months			Ended			Months			(March 15,
		Ended			Ended			September			Ended			2007) to
		September			September			30, 2010			September			September 30,
		30, 2010			30, 2009						30, 2009			2010
Revenue	$	Nil		$	Nil		$	Nil		$	Nil		$	Nil
General and Administrative Expenses	$	223,621		$	8,442		$	275,258		$	24,139		$	597,236
Net (Loss)	$	(288,821	)	$	(8,442	)	$	(389,138	)	$	(24,139	)	$	(734,448	)

~~Lindal~~We ~~Double~~have ~~Piston~~not ~~Can:~~generated ~~patented~~any ~~product~~revenue since inception and are dependent upon obtaining financing to pursue our business activities. For these reasons, our auditors believe that there is substantial doubt that we will be able to continue as a going concern.

The Lindal Double Piston Can (the “Piston Can”) is a “super green” antidote to the conventional ozone-depleting aerosol spray cans that contain butane and other incendiary gasses. The Piston Can was developed by Lindal Dispenser GmbH of Germany, Argenius Wordwide LLC of the United States and RPC Bramlage DHS BV of the Netherlands. The Piston Can affords propellant-free and uniform spray of most viscous products (range from water to oil), 11

11For the period ended September 30, 2010 we reported total current assets of $495,428 compared with current assets of $2,760 for the period ended September 30, 2009.

~~using~~For ~~simple~~the ~~physics~~period ~~and~~ended ~~compressed~~September ~~air. The system is 100% recyclable~~30, ~~and~~2010 ~~because~~we itreported ~~does~~current liabilities ~~not~~of ~~require~~$262,238 ~~butane~~compared orwith ~~other~~current ~~incendiary~~liabilities ~~gasses~~of ~~to propel contents~~$591,164 isfor ~~non-flammable~~the period ~~and~~ended ~~transport~~September ~~risk-neutral~~30, ~~and does not contribute to ambient air pollution~~2009.

~~The~~For ~~Company has exclusive agency rights to sell and distribute~~ the ~~Piston~~period ~~Can~~ended ~~with~~September ~~actuators in the territories of Puerto Rico~~30, ~~India,~~2010 ~~Ireland,~~we ~~Brazil,~~reported ~~Argentina,~~net ~~China,~~working capital ~~United~~of ~~Kingdom~~$233,190 ~~Japan,~~compared ~~Costa~~with ~~Rica,~~compared Elwith ~~Salvador,~~net ~~Chile,~~working ~~Guatemala,~~capital ~~Honduras~~deficit ~~and Nicaragua~~of $588,404 ~~to specified major retailers and their subsidiaries and affiliates. The Company has distribution rights~~ for the ~~Piston~~period ~~Can~~ended ~~for~~September ~~applications including: beauty products~~30, hair shampoo, hair conditioner, hair mousse, hair sprays, body sprays styling and coloring products, deodorants, cosmetics, nutraceuticals, vitamin and mineral enhanced re-hydrating waters, sun protection products, nasal sprays, wound wash sprays, rash sprays, air fresheners, caulking, lubricants, three-in-one oils, and paint sprays2009.

~~Gizmo~~During ~~Closure:~~the ~~patented~~period ~~product~~from inception (March 15, 2007) to September 30, 2010 we have had accumulated losses of $734,448.

~~Through~~On anJune ~~assignment agreement with World Sourcing & Supplier Development~~1, ~~Inc. (“World Sourcing”)~~2010, the ~~Company~~company ~~acquired~~entered ~~all~~into ~~of World Sourcing’s rights and interest in and to~~ a ~~license~~contract ~~agreement~~with ~~(the “License Agreement”) dated June 1~~Luma Vue, ~~2009, between World Sourcing and Gizmo Packaging Ltd~~Inc., ~~a company established pursuant~~ to ~~the~~become ~~laws of Scotland (“Gizmo”). The License Agreement affords~~ the ~~Company,~~exclusive asdistributor ~~successor to World Sourcing, an option to acquire the rights with respect to the manufacture, marketing, distribution and sale~~ of aLuma ~~bottle~~advanced ~~capping~~LED ~~device~~lighting products ~~called the “Gas Cap” or the “Gizmo Closure”~~ and ~~the~~lighting ~~employment~~systems ~~of technology and improvements related thereto for a period of fifteen years from June 1, 2009. The Company has such rights~~ in ~~all~~North ~~fifteen world markets identified and occupied by the leading retail company Wal-Mart Stores, Inc~~America. ~~The~~ ~~Gizmo~~As ~~Closure~~part ~~is a plastic beverage cap that has built into it a reservoir under pressure which, when twisted by the user, releases a jet~~ of ~~effervescence~~those ~~and~~arrangements ~~flavors~~we advanced ~~(or vitamins~~$250,000 orto ~~other additives) into a beverage~~Luma. ByIn ~~adding~~July ~~flavors,~~we ~~vitamins,~~advanced ~~herbs, medicines, essences, colors, concentrates or other active ingredients to~~ a ~~variety~~further ~~of base liquids~~$150,000. Subsequently, the ~~Gizmo~~company ~~Closure produces fresh~~ and ~~ready~~Luma toagreed ~~drink or use liquid products in plastic or glass bottles. We believe the Gizmo Closure is particularly attractive~~ to ~~children~~replace ~~as it adds to~~ the ~~fun~~contract ofwith a ~~beverage~~non ~~and the “Wow Factor~~exclusive agreement. ~~” In~~The ~~addition~~$400,000 weadvance ~~believe~~will ~~the~~be ~~device~~repaid isby ~~also~~Luma ~~very~~providing ~~useful~~inventory required ~~for~~to ~~applications~~fill ~~such~~orders. asAt ~~vitamin~~September ~~beverages~~30, as2010, it$98, ~~prevents~~505 ~~decay~~ of ~~vitamins~~inventory ~~which~~had ~~occurs with beverages that have vitamins exposed to light in the bottle~~been received.

~~The~~On ~~Company’s~~September ~~agreement~~10, ~~for~~2010, the ~~Gizmo~~company ~~Closure~~entered ~~includes~~into ~~exclusive~~a ~~worldwide~~memorandum ~~rights~~of understanding ~~for~~under ~~women’s~~which ~~drinks,~~the ~~children’s~~business ~~drinks,~~of ~~protein~~WorldWide ~~drinks,~~LED ~~naturally~~Lights ~~sweetened~~Inc. ~~drinks,~~and ~~organic~~the company’s ~~energy~~LED ~~drinks,~~business ~~pet~~will ~~drinks,~~be ~~pet~~combined ~~water,~~under ~~fruit~~the ~~drinks,~~name ~~vegetable~~“InteLEDgent ~~drinks,~~Lighting Solutions ~~spice~~Inc.” ~~teas,~~The ~~fruit~~company ~~teas,~~will ~~enhanced~~acquire ~~waters,~~a ~~alcoholic~~51% ~~beverages~~equity ~~and~~interest ~~coffee~~in ~~beverages,~~InteLEDgent through ~~with~~the ~~non-exclusive~~issue ~~rights~~of ~~for~~2,500,000 ~~regular~~of ~~and~~its ~~green~~common ~~teas~~shares.

~~Luma~~On ~~Vue:~~September ~~patented~~30, 2010 the company entered into an agreement under which it will acquire a 51% interest in Voyager Health Technologies Corp. through the issue of 2,000,000 of its common shares. Voyager has acquired the formulas or marketing rights to a number of nutraceutical products. These products will be produced by independent manufacturers and marketed by Voyager through a multi level marketing organization. At September 30, 2010 the company had advanced $25,300 to Voyager.

OnLiquidity ~~June 1, 2010, the Company became the exclusive distributor of Luma Vue, Inc. LED Products~~ and ~~Systems’~~Capital (“Luma Vue”) advanced LED lighting products and lighting systems in North America. The Company has acquired specific rights for the various LED product applications including marker board, LED lamps, LED cooler, markers, easels, LED light boxes and frames, LED tubes, LED flood lights, LED warehouse lights and LED outdoor lights.Resources

~~StaSAFE~~We ~~All~~realize ~~Natural~~that ~~Hand~~we ~~Sanitized~~will &have ~~Protector~~to raise additional funds in the near future to continue our operations. If, in the future, we are unable to raise such funds we may be unable to pay our creditors. Our cash requirements for our current level of operations are $500,000 per annum. In addition, each new product or contract will require capital but the specific amount can only be determined after the contractually arrangements have been concluded. As shown in the consolidated statement of cash flows the company sold shares to raise the cash it needed for six months ended September 30, 2010. A comparison to the quarter ended September 30, 2009 is not relevant because of the change in the company’s business since then, as reported earlier.

~~The~~We ~~Company~~have ~~has~~no ~~exclusive~~historical ~~agency~~information ~~rights~~to allow anyone to ~~sell~~base ~~and~~an evaluation ~~distribute~~on ~~the~~our ~~StaSAFE~~future ~~All~~performance. ~~Natural~~We ~~Hand~~have ~~Sanitizer~~only &been ~~Protector~~incorporated ~~(“StaSAFE”)~~since inMarch 15, ~~all~~2007 ~~retail~~and ~~markets~~have ingenerated ~~China,~~no ~~Indonesia,~~revenue ~~Taiwan,~~since ~~Brazil~~our ~~and~~inception. ~~Mexico;~~We ~~non-exclusive~~have ~~agency~~incurred ~~rights~~net losses inof ~~the~~$734,448 ~~United~~for ~~States;~~the ~~and~~period ~~exclusive~~from ~~world~~March ~~agency~~15, ~~rights~~2007 (~~excluding~~inception) ~~online~~to ~~sales)~~September 30, ~~for~~2010. ~~specified~~We ~~mega~~do ~~retailers~~not ~~and~~know ~~affiliated~~if ~~and~~we ~~associated~~will ~~companies.~~be ~~The~~successful ~~StaSAFE~~in isour abusiness ~~hand~~operations ~~sanitizer~~in the ~~developed~~future. We are a start-up company and ~~manufactured~~are byexposed ~~Argenius~~to ~~Wordwide~~all ~~LLC~~the risks of ~~the~~being a ~~United~~start-up ~~States.~~company, including the following:

12possible delays or inability to develop a market for our products;
~~KWIKSHOT~~trying ~~‘Click’~~to ~~Dripless~~generate ~~Caulking~~revenue or identify sources of cash, managing our assets and ~~Adhesive~~administrating ~~Gun~~ongoing financial commitments to our creditors;
~~The~~adhering ~~Company is also the exclusive distributor in North America of the KWIKSHOT ‘Click’ dripless caulking and adhesive gun (the “Kwikshot”)~~ to all ~~retail~~regulatory ~~markets.~~requirements ~~The~~both ~~Kwikshot~~as is a ~~product~~future ~~developed~~public company and as ~~manufactured~~a bycompany ~~RPC~~required ~~Bramlage~~to ofmeet ~~Germany~~state ~~which we believe vastly improves the execution~~ and ~~efficiency~~federal offiling arequirements; ~~time-consuming~~ and ~~wasteful residential and commercial construction and renovation task.~~
~~Sales,~~ensuring ~~Marketing~~our ~~and~~shareholders ~~Distribution~~are informed about our development on a regular basis.

~~We distribute our innovative products directly to retailers or through licensees whom we license to distribute the products.~~12

~~Our~~Off-balance ~~Strategy~~Sheet Arrangements

~~Part~~We ofdo ~~the~~not ~~Company’s~~have ~~strategy~~any isoff-balance tosheet ~~obtain~~arrangements ~~rights~~that tohave ~~intellectual~~or are ~~property~~reasonably bylikely ~~entering into exclusive agreements with third parties. In addition, our strategy is~~ to ~~focus~~have ~~on environmentally beneficial product lines and to explore business opportunities through product negotiations in various countries where Wal-Mart Stores, Inc. has~~ a ~~presence.~~current ~~The~~or ~~Company~~future ~~has~~effect ~~obtained rights to the distribution and marketing of various products~~ on ~~markets~~our ~~which include North America~~financial condition, ~~Puerto~~changes ~~Rico,~~in ~~Ireland,~~financial ~~India~~condition, ~~Brazil,~~revenues ~~Argentina,~~or ~~China~~expenses, ~~the~~results ~~Untied Kingdom~~of operations, ~~Japan~~liquidity, ~~Costa~~capital ~~Rica,~~expenditures Elor ~~Salvador,~~capital ~~Chile,~~resources ~~Guatemala,~~that ~~Honduras,~~is material ~~Nicaragua~~to investors.

~~Competitive~~Short ~~Factors~~and long-term Trend Liabilities

~~Our product innovation business operates in highly competitive markets.~~ We ~~compete with traditional suppliers who~~ are ~~proposing~~unaware ~~innovative new solutions. Many~~ of ~~our~~any ~~competitors~~known ~~are significantly larger~~trends, ~~have~~events ~~greater~~or ~~market~~uncertainties that ~~share and~~ have ~~greater~~or ~~financial~~are ~~and~~reasonably ~~marketing~~likely ~~resources~~to ~~than~~have ~~us. While~~a wematerial ~~largely~~impact ~~compete~~ on ~~the~~our ~~basis~~business either ofin ~~product~~the ~~quality,~~long-term ~~innovation,~~or ~~brand~~long-term ~~strength~~liquidity ~~and~~which ~~service,~~have ~~price~~not isbeen ~~also~~disclosed under anthe ~~important~~section ~~basis~~on ofRisk ~~selection and competition~~Factors.

~~Intellectual~~Known ~~Property~~Trends, Events or Uncertainties having an Impact on Income

WeSince ~~rely~~we onare ~~various~~in ~~distribution~~the ~~agreements~~start-up ~~with~~stage ~~third~~and ~~parties,~~have ~~which~~not ~~grant~~produced usany income ~~the right~~ to-date, ~~distribute~~no ~~and~~assurance ~~sell~~can ~~our~~be ~~innovative~~given ~~products. Generally,~~that ~~the~~we ~~distribution~~will ~~agreements~~ever ~~are~~produce ~~tenured~~any ~~and~~income. Management ~~renew~~does ~~upon~~not ~~the~~know ~~satisfaction~~ of ~~target~~any ~~sales.~~trends, Noevents ~~assurance~~or ~~can~~uncertainties ~~be given~~ that weare reasonably ~~will~~expected ~~meet~~to ~~target~~have ~~sales~~a ~~and~~material ~~that~~impact ~~the~~on ~~distribution~~income ~~agreements~~in ~~will~~the ~~be renewed~~future.

~~The~~Item ~~innovative products are proprietary to the third parties with whom we entered into distribution agreements and generally, are protected by patents~~3. ~~Despite~~Quantitative ~~such patent protection, unauthorized parties may attempt to copy aspects of such products or to obtain~~ and ~~use~~Qualitative ~~information~~Disclosure ~~that~~About weMarket regard as proprietary. Policing unauthorized use of our products is difficult. In addition, the laws of some foreign countries in which we sell products do not protect proprietary rights as fully as do the laws of the United States. There can be no assurance that the means of protecting our proprietary rights or the proprietary rights of the third parties with whom we entered into distribution agreements in the United States or abroad will be adequate or that competition will not independently develop similar technology.Risk

~~Employees~~As a “smaller reporting company”, we are not required to provide the information required by this Item.

AsItem of4 ~~June~~– ~~30,~~Controls ~~2010, we had no employees other than our officers~~ and directors, who have not received compensation for their services. Although we do not have any employment agreements with our directors and officers, we have entered into consulting agreements with John J. Ryan III, the Company’s President and Adi Muljo, the Company’s Chief Executive Officer and Chairman of the Board of Directors and Harrison Management Corporation, an entity owned by R. Bev Harrison, the Company’s Chief Financial Officer for certain marketing management and sales services to the Company.Procedures

13Management’s Report on Disclosure Controls and Procedures

WeOur dochief ~~not~~executive ~~presently~~officer (who is our acting principal executive officer) and our chief financial officer (who is our acting principal financial officer and principal accounting officer) have ~~any~~evaluated ~~pension,~~our disclosure ~~health,~~controls ~~annuity~~and procedures as of September 30, ~~insurance~~2010, ~~stock~~the ~~options~~end of the quarter covered by this report, ~~profit~~and ~~sharing~~have concluded that these disclosure controls and procedures are not effective to ensure that information required to be disclosed by us in the reports that we file or ~~similar~~submit ~~benefit~~under ~~plans;~~the ~~however~~Securities Exchange Act of 1934 is recorded, weprocessed, ~~may~~summarized ~~adopt~~and ~~such~~reported ~~plans~~within the time periods specified in the ~~future.~~Commission’s ~~There~~rules ~~are~~and ~~presently~~forms noand ~~personal~~is ~~benefits~~accumulated and ~~available~~communicated to our ~~officers~~management, including the chief executive officer (who is our acting principal executive officer) and ~~directors~~chief financial officer (who is our acting principal financial officer and principal accounting officer), as appropriate to allow timely decisions regarding required disclosure.

WeAs doof ~~not~~September ~~intend~~30, to2010, ~~hire~~the ~~additional~~end ~~employees~~of atthe quarter covered by this ~~time.~~report, ~~However~~the ifmanagement of the ~~need~~company ~~arises,~~assessed wethe ~~will~~effectiveness ~~consider~~of ~~entering~~the company’s ~~into~~internal ~~consulting~~control ~~agreements~~over ~~with~~financial ~~independent~~reporting ~~contractors~~based on the criteria for effective ~~various~~internal ~~services~~control over financial reporting established in Internal Control—Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) and the Securities and Exchange Commission’s guidance on conducting such assessments. Management concluded, as ~~necessary~~of September 30, 2010, internal controls and procedures were not effective to detect the inappropriate application of US GAAP rules. Management realized there are deficiencies in the design or operation of the company’s internal control that adversely affected the company’s internal controls which management considers a material weaknesses.

~~Critical~~In ~~Accounting~~the ~~Policies~~light of management’s review of internal control procedures as they relate to COSO and the Securities and Exchange Commission the following were identified:

~~Our~~The ~~discussion~~company’s ~~and~~audit ~~analysis~~committee ofdoes ~~its~~not ~~financial~~function ~~condition~~as ~~and~~an ~~results~~audit ~~of operations~~committee should, ~~including~~since ~~the~~there ~~discussion~~is ona ~~liquidity~~lack ~~and~~of ~~capital~~independent ~~resources,~~directors ~~are~~on ~~based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in~~ the ~~United~~committee ~~States of America. The preparation of these financial statements requires us to make estimates~~ and ~~judgments that affect~~ the ~~reported~~Board ~~amounts~~ of ~~assets,~~Directors ~~liabilities,~~has ~~revenues~~not ~~and~~identified ~~expenses~~an “expert,” ~~and~~one ~~related~~who ~~disclosure~~is knowledgeable ofabout ~~contingent~~reporting ~~assets~~ and ~~liabilities.~~financial Onstatements ~~an ongoing basis~~requirements, ~~management~~to ~~re-evaluates~~serve on ~~its~~the ~~estimates~~audit ~~and judgments~~committee.
The ~~going~~company ~~concern~~has ~~basis~~limited ofsegregation presentation assumes we will continue in operation throughout the next fiscal year and into the foreseeable future and will be able to realize our assets and discharge our liabilities and commitments in the normal course of ~~business.~~duties ~~Certain conditions, discussed below, currently exists~~ which ~~raise~~is ~~substantial doubt upon the validity of this assumption. The financial statements do~~ not ~~include~~consistent ~~any~~with good ~~adjustments~~internal ~~that~~control ~~might result from the outcome of the uncertainty~~procedures.

Our intended exploration activities are dependent upon our ability to obtain third party financing in the form of debt and equity and ultimately to generate future profitable exploration activity or income from its investments. As of June 30, 2010, we have not generated revenues, and have experienced negative cash flow from minimal exploration activities. We may look to secure additional funds through future debt or equity financings. Such financings may not be available or may not be available on reasonable terms.13

~~Overview~~The company does not have a written internal control procedurals manual which outlines the duties and reporting requirements of the directors and any staff to be hired in the future. This lack of a written internal control procedurals manual does not meet the requirements of the Securities and Exchange Commission or good internal control.
~~Our~~There ~~financial~~are ~~statements~~no ~~contained~~effective ~~herein~~controls ~~have~~instituted ~~been~~over ~~prepared~~financial ondisclosure ~~a going concern basis, which assumes that we will be able to realize our assets~~ and ~~discharge our obligations in~~ the ~~normal~~reporting ~~course of business~~processes. ~~We incurred net losses from operations for the period from inception on March 15, 2007 to June 30, 2010 of $476,389. We did not earn any revenues during the aforementioned period.~~

~~Our~~Management ~~financial~~believes ~~statements~~the ~~included~~latter inthree ~~this~~weaknesses ~~Form~~identified above ~~10-Q~~ have ~~been~~not ~~prepared~~had ~~without~~ any ~~adjustments~~effect ~~that~~on ~~would~~the befinancial ~~necessary~~results ifof wethe ~~become~~company. Management ~~unable~~will have to ~~continue~~address asthe alack ~~going~~of ~~concern~~independent ~~and~~members ~~are~~on ~~therefore~~the ~~required~~audit committee toand ~~realize~~identify ~~upon~~an ~~our~~“expert” ~~assets~~for ~~and~~the ~~discharge~~committee ~~our~~to ~~liabilities~~advise in other ~~than~~members ~~the~~as to ~~normal~~correct ~~course~~accounting ofand ~~operations~~reporting procedures.

~~Liquidity~~The company and ~~Capital~~its ~~Resources~~management will endeavour to correct the above noted weaknesses in internal control once it has adequate funds to do so. We believe that by appointing independent members to the audit committee and using the services of an expert on the committee will greatly improve the overall performance of the audit committee. We further believe that with the addition of other board members and staff the limitation on the segregation of duties will be addressed and will no longer be a concern to management. In addition, we believe that by having a written policy manual outlining the duties of each of the officers and staff of the company will facilitate better internal control procedures.

~~Since~~Management ~~inception~~will wecontinue ~~have~~to ~~raised~~monitor and evaluate the effectiveness ~~capital~~of ~~through~~the ~~private~~company’s ~~placements~~internal ofcontrols ~~common~~and ~~stock~~procedures and its internal controls over financial reporting on an ongoing basis and are committed to taking further action and implementing additional enhancements or improvements, as ~~follows:~~necessary and as funds allow.

AsChanges ofin ~~June~~Internal ~~30,~~Controls ~~2010~~Over ~~our total assets were $636,846 and our total liabilities were $649,436, including $98,378 which was owed to related parties.~~Financial Reporting

~~Our~~There ~~future~~have ~~operations~~been ~~are~~no ~~dependent~~changes ~~upon~~in our ~~ability~~internal tocontrol ~~obtain~~over financial ~~third~~reporting ~~party~~that ~~financing~~occurred induring the ~~form~~quarter ofended ~~debt~~September ~~and equity and ultimately to generate future profitable operations. As of June~~ 30, 2010, that we have ~~not~~materially ~~generated~~affected ~~revenues,~~or ~~and~~are ~~have~~reasonably ~~experienced~~likely ~~negative cash flow from operations. We may look~~ to ~~secure~~materially ~~additional~~affect ~~funds through future debt, equity financings or advances from~~ our internal ~~officers~~control ~~and~~over ~~directors.~~financial ~~These sources of financing may not be available or may not be available on reasonable terms~~reporting.

14PART II – OTHER INFORMATION

~~Three~~Item ~~months~~1. ~~ended~~Legal ~~June 30, 2010~~Proceedings

We ~~incurred~~know ~~expenses~~of no material, existing or pending legal proceedings against our company, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which any of ~~$131~~our directors,~~079~~ ~~for~~officers ~~the~~or ~~three~~affiliates, ~~months~~or ~~ended~~any ~~June~~registered 30beneficial shareholder, ~~2010:~~is an adverse party or has a material interest adverse to our interest.

Expenses	For the three months ended June 30, 2010
Accounting & Audit	$	6,605
Bank Charges		133
Edgarzing		4,835
Filing fees		2,736
Legal		38,748
Management fees		17,509
Office		5,457
Rent		37,426
Telephone		740
Amortization		6,317
Total		120,506
Interest		10,573
Net Loss Total	$	131,079

Item 1A. Risk Factors

~~(1)~~An ~~The~~investment ~~Company~~in ~~does~~our ~~not~~securities ~~pay~~involves ~~its~~a ~~directors~~high ordegree ~~officers~~of ~~for~~risk. In ~~the~~evaluating ~~service~~our ~~they~~business ~~render~~and toits ~~the~~future ~~Company~~expectations, ~~including~~an ~~the~~investor ~~provision~~should consider ofcarefully ~~office~~the ~~space~~risk ~~and~~factors ~~telephone~~noted below. ~~However~~Any of the following risk factors, ~~since~~if ~~October~~they 1occur, ~~2007~~could ~~the~~seriously ~~company~~harm ~~has~~our ~~accrued~~business asand ~~expenses~~its ~~(i)~~operations. There ~~$1,000/month~~may onbe ~~account~~risk offactors ~~management~~we ~~fees;~~do ~~(ii)~~not ~~$200/month~~know ~~for~~exist ~~rent~~at this time and, ~~(iii)~~therefore ~~$100/month~~they are ~~for~~not ~~telephone~~included in the risk factors listed below. ~~These~~ ~~amounts~~Even ~~will~~if ~~never~~they beare ~~paid~~deemed immaterial toat the ~~directors~~present ~~and~~time, ~~officers~~they incould ~~either~~develop ~~cash~~whereby orthey ~~shares;~~will ~~however~~adversely affect ~~they~~our ~~are~~business. ~~included~~Our ~~for~~shares ~~accounting~~are ~~purposes~~speculative asby ~~expenses~~nature and astherefore ~~additions~~the torisk of ~~‘Capital~~purchasing inour ~~Excess~~share ofis ~~Par~~high. ~~Value’~~One onshould ~~the~~consider ~~Balance~~whether ~~Sheet~~they can assume a loss of their entire investment.

~~Balance~~All ~~Sheet~~future investors in our shares should read this Form 10-K in its entirety including the financial statements and notes attached thereto.

Total cash as at June 30, 2010 was $65,089. Our working capital deficiency as of June 30, 2010 was $12,590. If amounts owed to related parties are excluded there is still a working capital deficit of $98,378.14

~~Our~~Risks ~~working~~Relating ~~capital is attributable~~ to ~~the~~Our completion of an initial capital contribution on March 15, 2007, which raised $2,000, and a private placement on December 31, 2007, which raised a further $30,275 and funding from our directors. No revenue was generated during these periods.Business

~~Total~~Our ~~shareholders’~~limited ~~deficit~~operating ashistory ofmay ~~December~~not ~~31,~~serve ~~2009~~as ~~was~~an adequate ~~$76,846. Total~~basis ~~shares~~to ~~outstanding~~judge asour atfuture ~~June~~prospects ~~30,~~and ~~2010~~results ~~were 24,371,905~~of operations.

~~ITEM~~We 3have a limited operating history. ~~QUANTITATIVE~~ ~~AND~~As ~~QUALITATIVE~~such, ~~DISCLOSURE~~our OFhistorical operating ~~MARKET~~results ~~RISK~~may not provide a meaningful basis for evaluating our business, financial performance and prospects. We may not be able to achieve a similar growth rate in future periods. Accordingly, you should not rely on our results of operations for any prior periods as an indication of our future performance. Our success is significantly dependent on meeting business objectives. Our operations will be subject to all the risks inherent in the establishment of a developing enterprise and the uncertainties arising from the absence of a significant operating history. We are in the development stage and potential investors should be aware of the difficulties normally encountered by enterprises in the development stage. If our business plan is not successful, and we are not able to operate profitably, investors may lose some or all of their investment in our company.

~~Market~~We ~~Information~~have incurred losses in prior periods and may incur losses in the future.

~~There~~We ~~are~~incurred nonet ~~common~~losses ~~shares~~of ~~subject~~$345,310 for the period from March 15, 2007 (inception) to ~~outstanding~~March ~~options~~31, ~~warrants~~2010. No assurance can be given that we can achieve or ~~securities~~sustain ~~convertible~~profitability ~~into~~on ~~common~~a ~~equity~~quarterly or annual basis in the future. Our operations are subject to the risks and competition inherent in the establishment of a business enterprise. No assurance can be given that future operations will be profitable. We may not achieve our ~~Company~~business objectives and the failure to achieve such goals would have an adverse impact on us.

~~The~~Our ~~number~~auditors ofhave ~~shares~~expressed ~~subject~~substantial todoubt ~~Rule~~about ~~144~~our ability isto ~~156,330,000~~continue ~~post~~as ~~stock~~a ~~split~~going ~~common shares~~concern. ~~Share certificates representing these shares have the appropriate legend affixed on them.~~

~~There~~Our ~~are~~auditors’ noreport ~~shares~~on ~~being~~our ~~offered~~March 31, 2010 financial statements expressed an opinion that our Company’s capital resources as of March 31, 2010 are not sufficient to sustain operations or complete our planned activities for the ~~public~~upcoming ~~other~~year ~~than~~unless ~~indicated~~we inraise additional funds. These conditions raise substantial doubt about our ~~effective~~ability ~~registration~~to ~~statement~~continue ~~and~~as a going concern. If we do not obtain additional funds there is the distinct possibility that we will no ~~shares~~longer be ~~have~~a ~~been~~going ~~offered~~concern ~~pursuant~~and towill ancease ~~employee~~operation ~~benefit~~which ~~plan~~means orany ~~dividend~~persons ~~reinvestment~~purchasing shares ~~plan~~will lose their entire investment in our Company.

~~While~~If ~~our~~demand ~~shares~~for ~~are~~our ~~traded~~products onfails ~~the OTCBB. Although the OTCBB does not have any listing requirements per se,~~ to beemerge ~~eligible~~or ~~for quotation on the OTCBB,~~ we ~~must~~fail ~~remain current~~ in ~~our filings with~~ the ~~SEC;~~execution ~~being~~of ~~as a minimum Forms 10-Q and 10-K. Securities already quoted on~~ the ~~OTCBB~~marketing ~~that~~or ~~become~~distribution ~~delinquent~~of insuch ~~their~~products ~~required~~we ~~filings~~may ~~will~~not be able ~~removed~~to ~~following~~carry aout 30our orlong-term 60business ~~day grace period if they do not make their filing during that time~~strategy.

15Our long-term business strategy includes the penetration of existing, well-established markets with our innovative brand of products. Our success depends on our ability to consistently appeal to the changing needs and preferences of our customers and end consumers. Potential customers may be reluctant to adopt our products because of unfamiliarity, higher costs, and lack of consumer awareness or loyalty to existing products. If demand for our products and technologies in such markets does not develop or continue to grow our profitability would be harmed and our ability to carry out our long-term business strategy would be adversely affected.

InWe ~~the~~operate ~~future our common stock trading price might be volatile with wide fluctuations. Things that could cause wide fluctuations~~ in ~~our~~highly ~~trading~~competitive ~~price of our stock could be due to one of the following or a combination of several of them:~~consumer categories.

●Our ~~our~~business ~~variations~~operates in ~~our~~highly ~~operations~~competitive ~~results~~markets. We face competition from both traditional suppliers and from competitors who, ~~either~~like ~~quarterly~~us, are orproposing ~~annually;~~innovative ●new ~~trading~~solutions. ~~patterns~~The ~~and~~markets ~~share~~in ~~prices~~which we operate continue to change in response to innovations, regulatory changes and other ~~exploration~~factors. ~~companies~~We cannot ~~which~~predict ~~our~~with ~~shareholders~~certainty ~~consider~~the ~~similar~~changes tothat ~~ours;~~may ●occur and the ~~exploration~~effect ~~results~~of those changes on the ~~Levuka~~competitiveness ~~Gold~~of ~~Claim~~our business. It is possible that our competitors may improve more rapidly or effectively, adversely affecting our sales, margins and ●profitability. ~~other~~Developments ~~events~~by ~~which~~others may render our products noncompetitive, or we ~~have~~may nobe ~~control~~unable ~~over~~to keep pace with innovative developments or other market factors.

In addition, the stock market in general, and the market prices for thinly traded companies in particular, have experienced extreme volatility that often has been unrelated to the operating performance of such companies. These wide fluctuations may adversely affect the trading price of our shares regardless of our future performance. In the past, following periods of volatility in the market price of a security, securities class action litigation has often been instituted against such company. Such litigation, if instituted, whether successful or not, could result in substantial costs and a diversion of management’s attention and resources, which would have a material adverse effect on our business, results of operations and financial conditions.15

~~Trends~~ In addition, the barriers to entry for new participants in the markets in which we operate are low. New participants can gain access to such markets and become a significant source of competition for our products. Further, many of our potential competitors are significantly larger, have greater market share and have greater financial and marketing resources than us. While we largely compete for customers on the basis of product quality, innovation, brand strength and service, price is also an important basis of selection and competition. No assurance can be given that we will be able to offer our products at competitive prices. If we are forced to lower our prices, our profit margins would suffer. Further, we believe that we will likely be required to invest significant resources to continue to develop and market our products and to further adapt to the changing competitive environment. No assurance can be given that we will be able to compete effectively.

We If ~~are~~we incannot ~~the~~continue ~~pre-explorations~~to ~~stage,~~develop ~~have~~or ~~not~~acquire ~~generated~~rights ~~any~~to ~~revenue~~new ~~and~~products ~~have no prospects of generating any revenue~~ in ~~the foreseeable future. We are unaware of any known trends, events or uncertainties that have had, or are reasonably likely to have,~~ a ~~material~~timely ~~impact on our business or income~~manner, ~~either~~and inat ~~the~~favorable ~~long term of short term~~margins, aswe ~~more~~may ~~fully~~not ~~described~~be ~~under~~able ~~‘Risk~~to ~~Factors’~~compete effectively.

~~ITEM~~ We 4believe that our future success will depend, in part, upon our ability to introduce innovative design extensions for our existing products and to develop, or acquire the rights to market and distribute new products. ~~CONTROLS~~ ~~AND~~No ~~PROCEDURES~~assurance can be given that we will be successful in the introduction, distribution and marketing of any new products or product innovations or achieve market acceptance of such products. Our failure to develop or acquire rights to new products or to introduce such products successfully and in a timely manner, and at favorable margins, would harm our ability to successfully grow our business and could have a material adverse effect on our business, results of operations and financial condition.

~~Evaluation~~ Our ofgrowth ~~Disclosure~~will ~~Controls~~depend on its ability to develop our brands, and ~~Procedures~~these efforts may be costly.

~~Our~~ Management ~~Chief~~believes ~~Executive~~building ~~Officer~~our ~~and~~brand ~~our~~will ~~Chief~~be ~~Financial~~critical ~~Officer~~to achieving acceptance of our products, ~~after~~which ~~evaluating~~will ~~the~~require ~~effectiveness~~an increased focus on active marketing efforts. The demand for and cost of ~~Brand~~advertising ~~Neue’s~~have ~~controls~~been increasing, and ~~procedures~~may ~~(as~~continue ~~defined~~to increase. inAccordingly, ~~the~~we ~~Securities~~believe ~~Exchange~~that ~~Act~~we will need to spend increasing amounts of ~~1934~~money ~~Rule~~on, ~~13a~~and devote greater resources to, ~~14(c)~~advertising, marketing, and ~~15d~~other ~~14(c)~~efforts asto ofcreate ~~the~~and ~~end~~maintain ofbrand ~~the~~loyalty ~~period~~among ofcustomers. ~~the~~Brand ~~filing~~promotion ofactivities may ~~this~~not ~~quarterly~~yield ~~report~~increased onrevenues, ~~Form~~and ~~10-Q~~even ~~(the~~if ~~“Evaluation~~they ~~Date”)~~do, ~~have~~any ~~concluded~~increased ~~that~~revenues asmay ofnot offset the ~~Evaluation~~expenses ~~Date,~~incurred ~~Brand~~in ~~Neue’s~~building ~~disclosure~~our ~~and~~brand. ~~procedures~~If ~~were~~we ~~adequate~~do ~~and~~attract ~~effective~~new tocustomers ~~ensure~~for our products, no assurance can be given that ~~material~~such ~~information~~customers ~~relating~~will topurchase our itproducts ~~would~~on bea ~~made~~regular ~~known~~basis. If we fail to itpromote byand ~~others~~maintain our brand, ~~particularly~~or ~~during~~if ~~the~~we ~~period~~incur substantial expenses in ~~which~~an ~~this~~unsuccessful ~~quarterly~~attempt ~~report~~to onpromote ~~Form~~and ~~10-Q~~maintain ~~was~~our ~~being~~brand, ~~prepared~~our business would be harmed.

~~ITEM~~ Seasonality ~~4T CONTROLS~~and ~~AND~~weather ~~PROCEDURES~~conditions may cause our operating results to vary from quarter to quarter.

~~Changes~~ We inanticipate ~~Internal~~that ~~Controls~~sales of certain of our products may be seasonal and weather conditions may also impact sales. In any particular quarter, these factors could have a material adverse effect on our business, results of operations and financial condition.

~~There~~ We ~~were~~may ~~no material changes~~ in ~~Brand~~the ~~Neue’s~~future ~~internal~~become ~~controls~~subject orto inintellectual ~~other~~property ~~factors~~litigation, ~~that~~which ~~could~~would ~~materially~~be ~~affect~~costly ~~Brand~~to ~~Neue’s~~defend ~~disclosure controls~~ and ~~procedures~~may ~~subsequent~~face tointellectual ~~the~~property ~~Evaluation~~infringement ~~Date,~~claims ~~nor~~that ~~any~~could ~~significant~~result ~~deficiencies or material weaknesses~~ in ~~such~~loss ~~disclosure~~of ~~controls~~significant rights and ~~procedures~~the ~~requiring~~assessment ~~corrective~~of ~~actions.~~treble damages.

16 From time to time, we and the parties from who we license some of our intellectual property may receive notices of claims of infringement, misappropriation or misuse of other parties’ proprietary rights. Some of these claims may lead to litigation, which would be costly to defend and could invalidate our intellectual property or the intellectual property of the parties from whom we license some of our intellectual property. Defending and prosecuting intellectual property suits are costly and time-consuming. No assurance can be given that we will prevail in these actions, or that other actions alleging misappropriation or misuse by us of third party trade secrets, infringement by us of third party patents and trademarks or the validity of any patents that we may obtain in the future, will not be asserted or prosecuted against us.

~~PART 11 – OTHER INFORMATION~~ 16

~~ITEM~~ We 1may also initiate claims to defend and enforce our intellectual property, to protect our trade secrets or know-how or to determine the enforceability, scope and validity of the proprietary rights of others. ~~LEGAL~~ ~~PROCEEDINGS~~Intellectual property litigation, regardless of outcome, is expensive and time-consuming, could divert management’s and technical personnel’s attention from the business and have a material negative effect on our business, operating results or financial condition.

~~There~~ If ~~are~~there nois ~~legal~~a ~~proceedings~~successful claim of infringement against us, we may be required to ~~which~~pay ~~the~~substantial ~~Company~~damages is(including treble damages if we were to be found to have willfully infringed a third party,’s ~~nor~~patent) to the ~~best~~party claiming infringement, develop non-infringing methods or processes, stop selling our products or using methods or processes that contain the allegedly infringing intellectual property or enter into royalty or license agreements that may not be available on acceptable or commercially practical terms, if at all. Such successful claims of ~~management’s~~infringement ~~knowledge~~against ~~are~~us ~~any~~would have a material ~~legal~~adverse ~~proceedings~~effect ~~contemplated~~on our business, financial condition, results of operations and future growth prospects. Our failure to develop non-infringing technologies or license the proprietary rights on a timely basis could harm our business.

~~ITEM~~ If ~~1A RISK~~we, ~~FACTORS~~or the parties with which we contract, fail to adequately protect the intellectual property rights of the products we market and distribute, competitors may manufacture and market products similar to ours, which could adversely affect our market share and results of operations.

~~ANY~~ Our ~~INVESTMENT~~success INwith ~~OUR~~our ~~COMMON~~proprietary ~~STOCK~~products ~~INVOLVES~~and Athe ~~HIGH~~products ~~DEGREE~~we OFlicense ~~RISK.~~and ~~PROSPECTIVE~~distribute ~~INVESTORS~~depends, ~~SHOULD~~in ~~CAREFULLY~~part, ~~CONSIDER~~on ~~THE~~our ~~RISKS~~ability ~~DESCRIBED~~and ~~BELOW~~the ~~AND~~ability ~~THE~~of ~~OTHER~~the ~~INFORMATION~~parties INfrom ~~THIS~~whom ~~FORM~~we ~~10-Q~~license ~~BEFORE~~such ~~INVESTING~~products INto ~~OUR~~protect ~~COMMON~~current ~~STOCK~~and future technologies and products and to defend intellectual property rights. IFFailure ~~ANY~~to OFadequately ~~THE~~protect ~~FOLLOWING~~such ~~RISKS~~intellectual ~~OCCUR~~property rights may allow competitors to manufacture and market products similar to ours. No assurance can be given that patents will be issued for any patent applications relating to our products or that any existing or future patents that we receive or license will provide competitive advantages for our products. In addition, ~~OUR~~no ~~BUSINESS~~assurance can be given that competitors will not challenge, ~~OPERATING RESULTS AND~~invalidate ~~FINANCIAL~~or avoid ~~CONDITION COULD BE SERIOUSLY~~the ~~HARMED~~application of any existing or future patents that we receive or license. ~~INVESTORS~~ ~~MAY~~Further, ~~LOSE~~patent ~~ALL~~rights ORmay ~~PART~~not OFprevent ~~THEIR~~our ~~INVESTMENT~~competitors INfrom ~~OUR~~developing, ~~COMPANY~~using or selling products that are similar or functionally equivalent to our products.

~~Risks~~ In ~~Relating~~addition, the laws of some foreign countries do not protect our proprietary rights to ~~Our~~the ~~Business~~same extent as do the laws of the United States. Despite the measures taken by us, it may be possible for a third party to copy or otherwise obtain and use our intellectual property and information without authorization. Policing unauthorized use of our intellectual property is difficult, and litigation could become necessary in the future to enforce our intellectual property rights. Any litigation could be time consuming and expensive to prosecute or resolve, result in substantial diversion of management attention and resources, and materially harm our business, financial condition and results of operations.

Our ~~limited~~business ~~operating~~involves ~~history~~the ~~may~~potential ~~not~~for ~~serve~~product asrecalls, anproduct ~~adequate~~liability ~~basis~~and toother ~~judge~~claims ~~our~~against ~~future~~us, ~~prospects~~which ~~and~~could ~~results~~affect ofour ~~operations~~earnings and financial condition.

We As ~~have~~ a ~~limited~~distributor ~~operating~~of ~~history. As~~consumer ~~such~~products, ~~our~~we ~~historical~~are ~~operating~~subject ~~results~~to ~~may~~the ~~not~~Consumer ~~provide~~Products aSafety ~~meaningful~~Act, ~~basis~~which ~~for~~empowers ~~evaluating~~the ~~our~~Consumer ~~business,~~Products ~~financial~~Safety ~~performance~~Commission ~~and~~to ~~prospects. We~~exclude ~~may~~from ~~not~~the bemarket ~~able~~products tothat ~~achieve~~are afound ~~similar~~to ~~growth~~be ~~rate~~unsafe inor ~~future periods~~hazardous. ~~Accordingly,~~ ~~you~~Under ~~should~~certain circumstances, ~~not~~the ~~rely~~Consumer onProducts ~~our~~Safety ~~results~~Commission ofmay ~~operations~~require ~~for~~us ~~any~~to ~~prior~~repurchase ~~periods~~or asrecall anone ~~indication~~or more of our ~~future performance~~products. ~~Our~~ ~~success~~Additionally, islaws ~~significantly~~regulating ~~dependent~~certain onconsumer ~~meeting~~products ~~business~~exist ~~objectives. Our~~in ~~operations~~some ~~will~~cities beand ~~subject~~states, toas ~~all~~well ~~the~~as ~~risks inherent~~ in ~~the~~other ~~establishment~~countries ofin which awe ~~developing~~sell ~~enterprise~~our products, and ~~the~~more ~~uncertainties~~restrictive ~~arising~~laws ~~from~~and ~~the~~regulations ~~absence~~may ofbe aadopted ~~significant~~in ~~operating~~the ~~history~~future. We ~~are~~Any inrepurchase ~~the~~or ~~development~~recall ~~stage~~of ~~and~~our ~~potential~~products ~~investors~~could ~~should~~ be ~~aware~~costly ofto ~~the~~us ~~difficulties~~and ~~normally~~could ~~encountered~~damage byour ~~enterprises in the development stage~~reputation. If ~~our~~we ~~business~~were ~~plan~~required isto ~~not successful~~remove, ~~and~~or we ~~are~~voluntarily removed, ~~not~~our ~~able~~products tofrom ~~operate~~the ~~profitably~~market, ~~investors~~our ~~may~~reputation ~~lose~~could ~~some~~be ortarnished ~~all~~and we might have large quantities of ~~their~~finished ~~investment~~products inthat ~~our~~we ~~company~~could not sell.

We ~~have~~also ~~incurred~~face ~~losses~~exposure to product liability claims in ~~prior~~the ~~periods~~event ~~and~~that ~~may~~one ~~incur~~of ~~losses~~our products is alleged to have resulted in ~~the~~property ~~future~~damage, bodily injury or other adverse effects. Additionally, we do not currently maintain product recall or product liability insurance. As a result, product recalls or product liability claims could have a material adverse effect on our business, results of operations and financial condition.

We incurred net losses of $476,389 for the period from March 15, 2007 (inception) to June 30, 2010. No assurance can be given that we can achieve or sustain profitability on a quarterly or annual basis in the future. Our operations are subject to the risks and competition inherent in the establishment of a business enterprise. No assurance can be given that future operations will be profitable. We may not achieve our business objectives and the failure to achieve such goals would have an adverse impact on us. 17

~~Our~~In ~~auditors~~addition, ~~have~~we ~~expressed~~face potential exposure to unusual or significant litigation arising out of alleged defects in our products or otherwise. We spend substantial ~~doubt~~resources ~~about~~ensuring compliance with governmental and other applicable standards. However, compliance with these standards does not necessarily prevent individual or class action lawsuits, which can entail significant cost and risk. We do not maintain insurance against many types of claims involving alleged defects in our ~~ability~~products tothat ~~continue~~do asnot involve personal injury or property damage. As a ~~going~~result, ~~concern~~these types of claims could have a material adverse effect on our business, results of operations and financial condition.

Our ~~auditors’~~operations ~~report on our June 30, 2010 financial statements expressed an opinion that our Company’s capital resources as of June 30, 2010~~ are ~~not~~dependent ~~sufficient~~upon tothird-party ~~sustain~~suppliers whose ~~operations~~failure ~~or complete our planned activities for the upcoming year unless we raise additional funds. These conditions raise substantial doubt about our ability~~ to ~~continue~~perform asadequately acould ~~going~~disrupt concern. If we do not obtain additional funds there is the distinct possibility that we will no longer be a going concern and will cease operation which means any persons purchasing shares will loss their entire investment in our ~~Company~~business operations.

IfWe expect to source a significant portion of our products from third parties, either directly or through the party from whom we have obtained distribution rights. Our ability to select and retain reliable vendors who provide timely deliveries of quality products will impact our success in meeting customer demand for timely delivery of quality products. We do not expect to enter into long-term contracts with our primary vendors and suppliers. Instead, most parts and products ~~fails~~are expected to ~~emerge~~be orsupplied on a “purchase order” basis. As a result, we ~~fail~~may be subject to unexpected changes in ~~the~~pricing ~~execution~~or supply of products. In addition, the ~~marketing~~current orcredit ~~distribution~~crisis and turbulent macroeconomic environment may affect the liquidity and financial condition of ~~such~~our ~~products~~suppliers. Should any of these parties fail to manufacture sufficient supply, go out of business or discontinue a particular component, we may not be able to ~~carry~~find alternative ~~out~~suppliers in a timely manner, if at all. Any inability of our suppliers ~~long-term~~to ~~business~~timely ~~strategy~~deliver quality parts and products or any unanticipated change in supply, quality or pricing of products could be disruptive and costly to us.

Our ~~long-term~~operating ~~business~~results ~~strategy~~can ~~includes~~be ~~the~~adversely ~~penetration~~affected ofby changes ~~existing,~~in ~~well-established~~the ~~markets~~cost ~~with~~or ~~our~~availability ~~innovative brand~~ of ~~products. Our~~raw ~~success depends on our ability to consistently appeal to the changing needs and preferences~~ materials.

17Pricing and availability of raw materials for the products we distribute and license can be volatile due to numerous factors beyond our control, including general, domestic and international economic conditions, labor costs, production levels, competition, consumer demand, import duties and tariffs and currency exchange rates. This volatility can significantly affect the availability and cost of raw materials.

During periods of ~~our~~rising ~~customers~~prices ~~and~~of ~~end~~raw ~~consumers. Potential~~materials, ~~customers~~there ~~may~~can be no ~~reluctant~~assurance tothat ~~adopt~~we ~~our~~will ~~products~~be ~~because~~able to pass any portion of ~~unfamiliarity,~~such ~~higher~~increases ~~costs~~on to customers. Conversely, ~~and~~when ~~lack~~raw ofmaterial ~~consumer~~prices ~~awareness~~decline, orcustomer ~~loyalty~~demands ~~toexisting~~for lower ~~products.~~prices Ifcould ~~demand~~result ~~for~~in ~~our~~lower ~~products~~sale prices and, ~~technologies~~to inthe ~~such~~extent ~~markets~~we ~~does~~have existing ~~not~~inventory, ~~develop~~lower ormargins. ~~continue~~As toa ~~grow~~result, ~~our~~fluctuations ~~profitability~~in ~~would~~raw bematerial prices ~~harmed~~could ~~and~~have ~~our~~a ~~ability~~material toadverse ~~carry~~effect ~~out~~on our ~~long-term~~ business, ~~strategy~~results ~~would~~of operations beand ~~adversely~~financial ~~affected~~condition.

WeAdditionally, ~~operate~~some of our products may require materials which are subject to supply shortages. Supply shortages for a particular type of material can delay production or cause increases in ~~highly~~the ~~competitive~~cost ~~consumer~~of ~~categories~~manufacturing our products. This could have a material adverse effect on our business, results of operations and financial condition.

~~Our business operates in highly competitive markets.~~ We ~~face competition from both traditional suppliers and from competitors who, like us,~~ are ~~proposing~~subject ~~innovative~~to ~~new~~several ~~solutions. The~~production-related ~~markets~~risks in which could wejeopardize ~~operate~~our ~~continue~~ability to ~~change~~realize inanticipated response to innovations, regulatory changes and other factors. We cannot predict with certainty the changes that may occur and the effect of those changes on the competitiveness of our business. It is possible that our competitors may improve more rapidly or effectively, adversely affecting our sales, ~~margins~~ and ~~profitability~~ profits. ~~Developments by others may render our products noncompetitive, or we may be unable to keep pace with innovative developments or other market factors.~~

In ~~addition,~~order ~~the barriers~~ to ~~entry~~realize ~~for~~sales ~~new participants in the markets in which we operate are low. New participants can gain access to such markets~~ and ~~become~~operating aprofits ~~significant~~at ~~source of competition for our products. Further~~anticipated levels, ~~many of our potential competitors are significantly larger, have greater market share and have greater financial and marketing resources than us. While~~ we ~~largely~~must ~~compete~~source ~~for customers on the basis of product quality, innovation, brand strength~~ and ~~service,~~deliver ~~price~~in isa ~~also~~timely anmanner ~~important~~products ~~basis~~ of ~~selection~~high ~~and competition~~quality. No Among ~~assurance can be given that we will be able to offer our products at competitive prices. If we are forced to lower our prices~~others, ~~our profit margins would suffer. Further, we believe that we will likely be required to invest significant resources to continue to develop and market our products and to further adapt to~~ the ~~changing~~following ~~competitive~~factors ~~environment. No assurance~~ can behave ~~given~~a ~~that~~negative weeffect ~~will~~on beour ~~able~~ability to do ~~compete~~these ~~effectively.~~things:

Iflabor wedifficulties; ~~cannot continue to develop or acquire rights to new products in a timely manner, and at favorable margins, we may not be able to compete effectively.~~
Wescheduling ~~believe that our future success will depend, in part, upon our ability to introduce innovative design extensions for our existing products~~ and totransportation ~~develop,~~difficulties; or acquire the rights to market and distribute, new products. No assurance can be given that we will be successful in the introduction, distribution and marketing of any new products or product innovations or achieve market acceptance of such products. Our failure to develop or acquire rights to new products or to introduce such products successfully and in a timely manner, and at favorable margins, would harm our ability to successfully grow our business and could have a material adverse effect on our business, results of operations and financial condition.
~~Our~~management ~~growth~~dislocation; ~~will depend on its ability to develop our brands, and these efforts may be costly.~~

Management believes building our brand will be critical to achieving acceptance of the our products, which will require an increased focus on active marketing efforts. The demand for and cost of advertising have been increasing, and may continue to increase. Accordingly, we believe that we will need to spend increasing amounts of money on, and devote greater resources to, advertising, marketing, and other efforts to create and maintain brand loyalty among customers. Brand promotion activities may not yield increased revenues, and even if they do, any increased revenues may not offset the expenses incurred in building our brand. If we do attract new customers for our products, no assurance can be given that such customers will purchase our products on a regular basis. If we fail to promote and maintain our brand, or if we incur substantial expenses in an unsuccessful attempt to promote and maintain our brand, our business would be harmed.18

~~Seasonality~~substandard ~~and~~product ~~weather~~quality, ~~conditions~~which ~~may~~can ~~cause~~result ~~our~~in ~~operating~~higher ~~results~~warranty, toproduct liability ~~vary~~and ~~from~~product ~~quarter~~recall tocosts; ~~quarter.~~
Wedelays ~~anticipate~~in ~~that~~development ~~sales~~ of ~~certain~~quality ofnew ~~our~~ products; may be seasonal and weather conditions may also impact sales. In any particular quarter, these factors could have a material adverse effect on our business, results of operations and financial condition.
18changes in laws and regulations, including changes in tax rates, accounting standards, and environmental, safety and occupational laws;
Wehealth ~~may~~and insafety ~~the~~laws ~~future become subject to intellectual property litigation, which would be costly to defend~~ and ~~may~~regulations; ~~face intellectual property infringement claims that could result in loss of significant rights~~ and ~~the assessment of treble damages.~~
~~From~~changes ~~time~~in ~~to time, we and~~ the ~~parties~~availability from who we license some of our intellectual property may receive notices of claims of infringement, misappropriation or misuse of other parties’ proprietary rights. Some of these claims may lead to litigation, which would be costly to defend and ~~could~~costs ~~invalidate our intellectual property or the intellectual property~~ of ~~the parties from whom we license some of our intellectual property~~labor. ~~Defending~~ and prosecuting intellectual property suits are costly and time-consuming. No assurance can be given that we will prevail in these actions, or that other actions alleging misappropriation or misuse by us of third party trade secrets, infringement by us of third party patents and trademarks or the validity of any patents that we may obtain in the future, will not be asserted or prosecuted against us.

WeAny ~~may~~adverse ~~also~~change ~~initiate~~in ~~claims to defend and enforce our intellectual property, to protect our trade secrets or know-how or to determine~~ the ~~enforceability, scope and validity of the proprietary rights of others. Intellectual property litigation, regardless of outcome, is expensive and time~~above-~~consuming,~~listed factors could ~~divert management’s and technical personnel’s attention from the business and~~ have a material ~~negative~~adverse effect on our business, ~~operating~~ results orof ~~financial~~operations and financial condition.

IfBecause ~~there~~we isexpect ato ~~successful~~either ~~claim~~source ofour ~~infringement~~products ~~against~~from independent ~~us,~~third weparties ~~may~~or beacquire ~~required~~them tofrom ~~pay~~our ~~substantial~~distribution ~~damages~~partners, ~~(including~~who themselves ~~treble~~must ~~damages~~source ifthem wefrom ~~were~~independent tothird beparties, ~~found~~our product lead times are expected to ~~have~~be ~~willfully~~relatively ~~infringed~~long. aTherefore, ~~third~~we ~~party’s~~may ~~patent)~~have to ~~the~~commit ~~party~~to production ~~claiming~~or ~~infringement,~~the ~~develop~~purchase ~~non-infringing~~of ~~methods~~product orin ~~processes,~~advance ~~stop~~of ~~selling~~firm ~~our~~customer ~~products~~orders. orIf ~~using~~we fail ~~methods~~to orforecast ~~processes~~customer ~~that~~or ~~contain~~consumer ~~the~~demand ~~allegedly~~accurately ~~infringing~~we ~~intellectual~~may ~~property~~encounter difficulties orin ~~enter~~filling ~~into~~customer ~~royalty~~orders or ~~license~~in ~~agreements~~liquidating ~~that~~excess inventories, or may ~~not~~find bethat ~~available~~customers onare ~~acceptable~~canceling orders or ~~commercially~~returning ~~practical terms~~products. Additionally, ifchanges atin ~~all. Such~~retailer ~~successful~~inventory ~~claims~~management ofstrategies ~~infringement~~could ~~against~~make inventory usmanagement ~~would~~more difficult. Any of these results could have a material adverse effect on our business, ~~financial condition,~~ results of operations and ~~future growth prospects~~financial condition. ~~Our failure to develop non-infringing technologies or license the proprietary rights on a timely basis could harm our business.~~

IfOur ~~we,~~success oris ~~the~~dependent ~~parties~~upon ~~with~~our ~~which~~ability ~~we contract, fail~~ to ~~adequately~~maintain ~~protect~~our relationships ~~the~~with ~~intellectual~~retailers ~~property~~and ~~rights~~other ofchannel ~~the products we market and distribute~~partners, ~~competitors may manufacture and market products similar~~ to ~~ours,~~expand ~~which~~such relationships ~~could adversely affect our market share~~ and ~~results~~develop ofnew ~~operations~~relationships.

Our ~~success~~business ~~with our proprietary products and the products we license and distribute~~ depends, insignificantly ~~part,~~ on our ~~ability~~relationships ~~and~~with retailers ~~the ability of the parties from whom we license such products to protect current~~ and ~~future~~other ~~technologies~~channel ~~and products and to defend intellectual property rights~~partners. ~~Failure to adequately protect such intellectual property rights may allow competitors to manufacture and market products similar to ours.~~ No assurance can be given that ~~patents will be issued for~~ any ~~patent~~such retailers ~~applications relating to our products~~ or ~~that~~channel ~~any~~partners ~~existing or future patents that we receive or license~~ will ~~provide~~continue ~~competitive~~their ~~advantages~~relationships ~~for~~with ~~our products. In addition~~us, noand ~~assurance can be given that competitors will not challenge, invalidate or avoid~~ the loss ~~application~~ of ~~any~~one ~~existing~~ or ~~future~~more ~~patents~~of ~~that~~these wepartners ~~receive~~could orhave ~~license.~~a ~~Further,~~material ~~patent~~adverse ~~rights~~effect ~~may not prevent~~ on our ~~competitors from developing~~business, ~~using~~results orof ~~selling~~operations ~~products~~and ~~that~~financial ~~are similar or functionally equivalent to our products~~condition.

InOur ~~addition,~~ability ~~the~~to ~~laws~~grow ofour ~~some~~business ~~foreign~~will ~~countries~~therefore dodepend ~~not protect our proprietary rights~~ to ~~the~~a significant ~~same~~degree ~~extent~~upon asour doability ~~the~~to ~~laws~~develop ofnew ~~the~~relationships ~~United~~with ~~States.~~such retailers ~~Despite~~and ~~the~~channel ~~measures~~partners ~~taken~~and ~~by us, it may be possible for a third party~~ to ~~copy~~expand orexisting ~~otherwise~~relationships. ~~obtain~~No assurance ~~and~~can ~~use~~be ~~our~~given ~~intellectual~~that ~~property~~new ~~and~~partners ~~information~~will ~~without~~be ~~authorization.~~found, ~~Policing~~that ~~unauthorized~~any ~~use~~such ofnew relationships ~~our~~will ~~intellectual~~be ~~property~~successful iswhen ~~difficult,~~they ~~and~~are ~~litigation could become necessary~~ in ~~the~~place, ~~future~~or tothat ~~enforce~~business ~~our~~with current ~~intellectual~~partners ~~property~~will ~~rights~~increase. ~~Any~~Failure ~~litigation~~to ~~could~~develop ~~be time consuming~~ and ~~expensive~~expand tosuch ~~prosecute~~relationships could orhave ~~resolve,~~a ~~result~~material inadverse ~~substantial~~effect ~~diversion~~on ~~of management attention and resources, and materially harm~~ our business, ~~financial condition and~~ results of operations and financial condition.

~~Our~~Changes ~~business~~in ~~involves~~ the ~~potential~~retail ~~for~~industry ~~product~~and ~~recalls,~~markets ~~product~~for ~~liability~~consumer products ~~and~~affecting ~~other~~our ~~claims~~partners ~~against~~or ~~us,~~retailing ~~which~~practices could ~~affect~~negatively ~~our~~impact existing ~~earnings~~partner relationships and ~~financial~~our ~~condition~~results of operations.

AsWe alicense ~~distributor~~and ofdistribute ~~consumer~~our products, weto ~~are~~retailers ~~subject~~and distributors. toA significant deterioration in the ~~Consumer~~financial ~~Products~~condition ~~Safety~~of ~~Act~~any major partner could have a material adverse effect on our sales and profitability. Similarly, ~~which~~the ~~empowers~~replacement, poor performance or financial default of a major partner or one of its major customers or the ~~Consumer~~sale ~~Products~~of ~~Safety~~a ~~Commission~~distributor to a ~~exclude~~competitor ~~from~~could adversely affect our businesses. We may also be negatively affected by changes in the ~~market~~policies ~~products~~of ~~that~~any ~~are~~of ~~found~~these partners, such as inventory destocking, limitations on access to beand ~~unsafe~~time oron ~~hazardous~~shelf space, use of private label brands, price demands, payment terms and other conditions, which could negatively impact our results of operations.

19There is a growing trend among retailers in the U.S. and in foreign markets to undergo changes that could decrease the number of stores that carry our products or increase the concentration of ownership within the retail industry, including:

Under certain circumstances, the Consumer Products Safety Commission may require us to repurchase or recall one or more of our products. Additionally, laws regulating certain consumer products exist in some cities and states, as well as in other countries in which we sell our products, and more restrictive laws and regulations may be adopted in the future. Any repurchase or recall of our products could be costly to us and could damage our reputation. If we were required to remove, or we voluntarily removed, our products from the market, our reputation could be tarnished and we might have large quantities of finished products that we could not sell.19

Weconsolidating ~~also~~their face exposure to product liability claims in the event that one of our products is alleged to have resulted in property damage, bodily injury or other adverse effects. Additionally, we do not currently maintain product recall or product liability insurance. As a result, product recalls or product liability claims could have a material adverse effect on our business, results of operations; ~~and financial condition.~~
Inundergoing ~~addition,~~restructurings ~~we face potential exposure to unusual~~ or ~~significant~~store ~~litigation~~closings; arising out of alleged defects in our products or otherwise. We spend substantial resources ensuring compliance with governmental and other applicable standards. However, compliance with these standards does not necessarily prevent individual or class action lawsuits, which can entail significant cost and risk. We do not maintain insurance against many types of claims involving alleged defects in our products that do not involve personal injury or property damage. As a result, these types of claims could have a material adverse effect on our business, results of operations and financial condition.
~~Our~~undergoing ~~operations~~reorganizations; ~~are~~or ~~dependent upon third-party suppliers whose failure to perform adequately could disrupt our business operations.~~
Werealigning ~~expect~~their ~~to source a significant portion of our products from third parties, either directly or through the party from whom we have obtained distribution rights~~affiliations. Our ability to select and retain reliable vendors who provide timely deliveries of quality products will impact our success in meeting customer demand for timely delivery of quality products. We do not expect to enter into long-term contracts with our primary vendors and suppliers. Instead, most parts and products are expected to be supplied on a “purchase order” basis. As a result, we may be subject to unexpected changes in pricing or supply of products. In addition, the current credit crisis and turbulent macroeconomic environment may affect the liquidity and financial condition of our suppliers. Should any of these parties fail to manufacture sufficient supply, go out of business or discontinue a particular component, we may not be able to find alternative suppliers in a timely manner, if at all. Any inability of our suppliers to timely deliver quality parts and products or any unanticipated change in supply, quality or pricing of products could be disruptive and costly to us.

~~Our~~These ~~operating~~consolidations ~~results~~could ~~can~~result bein ~~adversely~~a ~~affected~~shift byof ~~changes~~bargaining power into the ~~cost~~retail orindustry ~~availability~~and ofin ~~raw~~fewer ~~materials~~outlets for our products. Further consolidations could result in price and other competition that could reduce our margins and negatively impact our results of operations.

~~Pricing~~We ~~and~~are ~~availability~~subject ofto ~~raw~~risks ~~materials~~related ~~for~~to our dependence on the strength ~~products~~of weretail ~~distribute~~economies in various parts of the world and ~~license~~our ~~can~~performance may be ~~volatile~~affected ~~due~~by togeneral economic conditions and the current global financial crisis.

~~numerous~~Our ~~factors~~business ~~beyond~~depends ~~our~~on ~~control,~~the ~~including~~strength ~~general~~of the retail economies in various parts of the world, ~~domestic~~primarily in North America and ~~international~~to ~~economic~~a ~~conditions~~lesser extent Asia, ~~labor~~Central ~~costs~~and South America and Europe, ~~production~~which ~~levels~~have recently deteriorated significantly and may remain depressed, ~~competition~~or be subject to further deterioration, for the foreseeable future. These retail economies are affected primarily by factors such as consumer demand and the condition of the retail industry, ~~import~~which, in ~~duties~~turn, ~~and~~are ~~tariffs~~affected by general economic conditions and ~~currency~~specific ~~exchange~~events ~~rates~~such as natural disasters, terrorist attacks and political unrest. ~~This~~The ~~volatility~~impact ~~can~~of ~~significantly~~these external ~~affect~~factors ~~the~~is ~~availability~~difficult to predict, and ~~cost~~one or more of ~~raw~~the ~~materials~~factors could adversely impact our business, results of operations and financial condition.

~~During~~Purchases ~~periods~~ of ~~rising~~many ~~prices~~consumer ofproducts ~~raw~~are ~~materials,~~discretionary ~~there~~and ~~can~~tend to be nohighly ~~assurance~~correlated ~~that~~with wethe ~~will~~cycles beof ~~able~~the tolevels ~~pass~~of ~~any~~disposable ~~portion~~income of consumers. ~~such~~As ~~increases~~a onresult, toany ~~customers.~~substantial ~~Conversely~~deterioration in general economic conditions could adversely affect consumer spending patterns, ~~when~~our ~~raw~~business ~~material~~and our ~~prices~~results ~~decline~~of operations. In particular, ~~customer~~decreased ~~demands~~consumer ~~for~~confidence ~~lower~~or ~~prices~~a reduction ~~could~~in discretionary income as a result inof ~~lower~~unfavorable ~~sale~~macroeconomic conditions ~~prices~~may ~~and,~~negatively toaffect our business. If the ~~extent~~current wemacroeconomic environment ~~have~~persists ~~existing~~or ~~inventory~~worsens, ~~lower~~consumers ~~margins.~~may Asreduce aor ~~result,~~delay ~~fluctuations~~their inpurchases of ~~raw~~our ~~material~~products. ~~prices~~Any such reduction in purchases could have a material adverse effect on our business, ~~results~~financial ofcondition ~~operations~~ and ~~financial~~results ~~condition~~of operations.

~~Additionally,~~Changes ~~some of our products may require materials which are subject to supply shortages. Supply shortages for a particular type of material can delay production or cause increases~~ in ~~the~~foreign, ~~cost~~cultural, ofpolitical ~~manufacturing~~and ~~our~~financial market ~~products.~~conditions ~~This~~ could ~~have~~impair ~~a material adverse effect on~~ our ~~business,~~international ~~results of~~ operations and financial ~~condition~~ performance.

20Some of our operations are conducted or products are sold in countries where economic growth has slowed or where economies have suffered economic, social and/or political instability or hyperinflation or where the ability to repatriate funds has been delayed or impaired in recent years. Current government economic and fiscal policies, including stimulus measures and currency exchange rates and controls, in these economies may not be sustainable. Our international operations, including distribution and sourcing operations, and the international operations of our customers, are subject to inherent risks which could adversely affect us, including, among other things:

Weprotectionist ~~are~~policies ~~subject~~restricting toor ~~several~~impairing ~~production-related~~the ~~risks~~manufacturing, ~~which~~sales ~~could~~or import ~~jeopardize~~and ~~our~~export ~~ability~~of toour ~~realize~~products; ~~anticipated sales and profits.~~
Innew ~~order~~restrictions ~~to realize sales and operating profits at anticipated levels, we must source and deliver in a timely manner products of high quality. Among others, the following factors can have a negative effect~~ on ~~our~~access ~~ability~~ to domarkets; ~~these things:~~
•lack labor difficulties; • scheduling and transportation difficulties; • management dislocation; • substandard product quality, which can result in higher warranty, product liability and product recall costs; • delays in development of ~~quality~~developed ~~new products~~infrastructure; • changes in laws and regulations, including changes in tax rates, accounting standards, and environmental, safety and occupational laws; • health and safety laws and regulations; and • changes in the availability and costs of labor.
~~Any~~inflation ~~adverse~~or ~~change~~recession; ~~in the above-listed factors could have a material adverse effect on our business, results of operations and financial condition.~~
~~Because~~devaluations ~~we expect to either source our products from independent third parties~~ or ~~acquire~~fluctuations ~~them~~in from our distribution partners, who themselves must source them from independent third parties, our product lead times are expected to be relatively long. Therefore, we may have to commit to production or the ~~purchase~~value of ~~product~~currencies; in advance of firm customer orders. If we fail to forecast customer or consumer demand accurately we may encounter difficulties in filling customer orders or in liquidating excess inventories, or may find that customers are canceling orders or returning products. Additionally, changes in retailer inventory management strategies could make inventory management more difficult. Any of these results could have a material adverse effect on our business, results of operations and financial condition.

~~Our success is dependent upon our ability to maintain our relationships with retailers and other channel partners, to expand such relationships and develop new relationships.~~20

~~Our~~changes ~~business~~in ~~depends~~and ~~significantly~~the onburdens ~~our relationships with retailers~~ and ~~other~~costs ~~channel~~of ~~partners. No~~compliance ~~assurance can be given that any such retailers or channel partners will continue their relationships~~ with ~~us,~~a ~~and~~variety ~~the loss~~ of foreign ~~one~~laws orand ~~more~~regulations, ofincluding ~~these~~tax ~~partners~~laws, ~~could~~accounting ~~have a material adverse effect on our business~~standards, environmental ~~results~~laws ofand ~~operations~~occupational health and ~~financial~~safety ~~condition.~~laws;
Our ability to grow our business will therefore depend to a significant degree upon our ability to develop new relationships with such retailers and channel partners and to expand existing relationships. No assurance can be given that new partners will be foundsocial, ~~that~~political ~~any such new relationships will be successful when they are in place,~~ or ~~that~~economic ~~business~~instability; ~~with current partners will increase. Failure to develop and expand such relationships could have a material adverse effect on our business, results of operations and financial condition.~~
~~Changes~~acts inof ~~the~~war ~~retail industry~~ and ~~markets~~terrorism; ~~for consumer products affecting our partners or retailing practices could negatively impact existing partner relationships and our results of operations.~~
Wenatural ~~license~~disasters ~~and~~or ~~distribute~~other ~~our~~crises; products to retailers and distributors. A significant deterioration in the financial condition of any major partner could have a material adverse effect on our sales and profitability. Similarly, the replacement,
21reduced protection of intellectual property rights in some countries;
~~poor~~increases performance or financial default of a major partner or one of its major customers or the sale of a distributor to a competitor could adversely affect our businesses. We may also be negatively affected by changes in ~~the~~duties ~~policies of any of these partners, such as inventory destocking, limitations on access to~~ and ~~time~~taxation; ~~on shelf space, use of private label brands, price demands, payment terms~~ and ~~other conditions, which could negatively impact our results of operations.~~
~~There~~restrictions ison atransfer ~~growing~~of ~~trend~~funds ~~among~~and/or ~~retailers~~exchange inof ~~the~~currencies; expropriation ~~U.S.~~of assets; and inother ~~foreign~~adverse ~~markets to undergo~~ changes ~~that~~in ~~could~~policies, ~~decrease~~including monetary, ~~the~~tax ~~number~~and/or oflending ~~stores~~policies, ~~that~~encouraging ~~carry~~foreign ~~our~~investment ~~products~~ or foreign ~~increase~~trade ~~the~~by ~~concentration~~our ofhost ~~ownership~~countries. ~~within the retail industry, including:~~

·Should ~~consolidating~~any ~~their~~of these risks occur, our ability to sell or export our products or repatriate profits could be impaired and we could experience a loss of sales and profitability from our international operations;, which could have a material adverse impact on our business.

·Our ~~undergoing~~results ~~restructurings~~could orbe ~~store~~adversely ~~closings;~~affected if the cost of compliance with environmental, health and safety laws and regulations becomes too burdensome.

·Our ~~undergoing~~operations ~~reorganizations;~~are subject to federal, state and local environmental, health and safety laws and regulations, including those that impose workplace standards and regulate the discharge of pollutants into the environment and establish standards for the handling, generation, emission, release, discharge, treatment, storage and disposal of materials and substances including solid and hazardous wastes. We believe that we are in material compliance with such laws and regulations and that the cost of maintaining compliance will not have a material adverse effect on our business, results of operations or financial condition. However, due to the nature of our operations and the frequently changing nature of environmental compliance standards and technology, no assurance can be given that future material capital expenditures will not be required in order to comply with applicable environmental, health and safety laws and regulations.

·We ~~realigning~~may ~~their~~be ~~affiliations~~subject to environmental and other regulations due to our distribution and marketing of products in certain states and countries. We also face increasing complexity in our product design and procurement operations as we adjust to new requirements relating to the materials composition of our products. No assurance can be given that the costs to comply with these new laws, or with current and future environmental and worker health and safety laws, will not have a material adverse effect on our business, results of operations and financial condition.

~~These~~If ~~consolidations~~we ~~could~~are ~~result~~unable ~~in a shift of bargaining power~~ to ~~the~~obtain ~~retail~~additional ~~industry~~financing ~~and in fewer outlets for~~ our business ~~products.~~operations ~~Further~~will ~~consolidations~~be ~~could~~harmed ~~result in price~~ and ~~other~~if ~~competition~~we ~~that~~do ~~could~~obtain ~~reduce~~additional financing our then ~~margins~~existing ~~and~~shareholders ~~negatively~~may ~~impact~~suffer ~~our~~substantial ~~results of operations~~dilution.

We ~~are~~will ~~subject~~need to ~~risks~~obtain ~~related~~additional financing in order to complete our ~~dependence~~business onplan. Obtaining additional financing will be subject to market conditions, industry trends, investor sentiment and investor acceptance of our business plan and management. These factors may make the ~~strength~~timing, amount, terms and conditions of ~~retail~~additional ~~economies~~financing unattractive or unavailable to us. If we are not successful in ~~various~~obtaining ~~parts~~financing ofin the ~~world~~amount ~~and~~necessary to further our ~~performance~~operations or unable to obtain financing on favorable terms, implementation of our business plan may fail or be ~~affected~~delayed. byIf ~~general~~we ~~economic~~are unsuccessful ~~conditions~~in obtaining additional financing when we need it, our business may fail before we ever become profitable and ~~the~~our ~~current~~shareholders ~~global~~may ~~financial~~lose ~~crisis~~their entire investment. If we are successful in obtaining additional financing it would likely result in dilution to existing shareholders.

Our business depends on the strength of the retail economies in various parts of the world, primarily in North America and to a lesser extent Asia, Central and South America and Europe, which have recently deteriorated significantly and may remain depressed, or be subject to further deterioration, for the foreseeable future. These retail economies are affected primarily by factors such as consumer demand and the condition of the retail industry, which, in turn, are affected by general economic conditions and specific events such as natural disasters, terrorist attacks and political unrest. The impact of these external factors is difficult to predict, and one or more of the factors could adversely impact our business, results of operations and financial condition.21

~~Purchases~~We ~~of many consumer products~~ are ~~discretionary~~subject ~~and tend~~ to benew ~~highly~~corporate ~~correlated~~governance ~~with~~and ~~the~~internal control ~~cycles~~reporting ~~of the levels of disposable income of consumers. As a result~~requirements, ~~any substantial deterioration in general economic conditions could adversely affect consumer spending patterns, our business~~ and our ~~results~~costs ofrelated ~~operations.~~to Incompliance ~~particular~~with, ~~decreased consumer confidence~~ or ~~a reduction in discretionary income as a result of unfavorable macroeconomic conditions may negatively affect~~ our failure ~~business.~~to Ifcomply ~~the~~with ~~current~~existing ~~macroeconomic~~and ~~environment~~future ~~persists or worsens~~requirements, ~~consumers may reduce or delay their purchases of our products. Any such reduction in purchases~~ could ~~have~~adversely ~~a material adverse effect on~~ affect our business~~, financial condition and results of operations~~.

~~Changes~~We may face new corporate governance requirements under the Sarbanes-Oxley Act of 2002, as well as new rules and regulations subsequently adopted by the Securities and Exchange Commission and the Public Company Accounting Oversight Board. These laws, rules and regulations continue to evolve and may become increasingly stringent in ~~foreign~~the future. We are required to evaluate our internal control over financial reporting under Section 404 of the Sarbanes-Oxley Act of 2002 (“Section 404”). Furthermore, ~~cultural~~an attestation report on our internal controls from our independent registered public accounting firm is required as part of our annual report for the fiscal year ending March 31, 2010. ~~political~~We strive to continuously evaluate and improve our control structure to help ensure that we comply with Section 404 of the Sarbanes-Oxley Act. The financial ~~market~~cost ~~conditions~~of compliance with these laws, rules and regulations is expected to remain substantial. No assurance can be given that we will be able to fully comply with these laws, rules and regulations that address corporate governance, internal control reporting and similar matters. Failure to comply with these laws, rules and regulations could ~~impair~~materially adversely affect our ~~international~~reputation, financial ~~operations~~condition and ~~financial~~the ~~performance~~value of our securities.

~~Some~~Inability of our ~~operations~~officers ~~are conducted or products are sold in countries where economic growth has slowed or where economies have suffered economic, social~~ and~~/or~~ ~~political~~directors ~~instability~~to ordevote sufficient ~~hyperinflation~~time ~~or where the ability~~ to repatriate funds has been delayed or impaired in recent years. Current government economic and fiscal policies, including stimulus measures and currency exchange rates and controls, in these economies may not be sustainable. Our international operations, including distribution and sourcing operations, and the ~~international~~operation ~~operations~~ of ~~our~~the ~~customers,~~business ~~are~~may ~~subject~~limit ~~to inherent risks which could adversely affect us, including, among other things:~~our success.

·Presently, ~~protectionist~~our ~~policies~~officers ~~restricting~~and ordirectors ~~impairing~~allocate only a portion of their time to the ~~manufacturing,~~operation ~~sales~~of our business. If the business requires more time for operations than anticipated or ~~import~~the business develops faster than anticipated, the officers and ~~export~~directors may not be able to devote sufficient time to the operation of the business to ensure that it continues as a going concern. This lack of sufficient time of our ~~products;~~management may result in limited growth and success of the business.

·The ~~new~~Company ~~restrictions~~may onhave ~~access~~difficulty tomanaging ~~markets;~~any future growth.

22To implement our business objectives, we may need to grow rapidly in the future and we expect that such growth would lead to increased responsibility for both existing and new management personnel. To help manage future growth effectively we must hire and integrate new personnel and manage expanded operations. The growth in business, headcount and relationships with customers and other third parties is expected to place a significant strain on our management systems and resources. Our failure to manage our future growth successfully would have a material adverse effect on the quality of our products, our ability to retain customers and key personnel and our operating results and financial condition.

·Risks ~~lack~~Related ofto ~~developed~~Our ~~infrastructure;~~Common Stock

·A ~~inflation~~limited orpublic ~~recession;~~trading market exists for our common stock, which makes it more difficult for our shareholders to sell their common stock in the public markets.

·Although ~~devaluations~~our common stock is quoted on the OTCBB under the symbol “BRNZ,” there is a limited public market for our common stock. No assurance can be given that an active market will develop or ~~fluctuations~~that shareholders will ever be able to liquidate their shares of common stock without considerable delay, if at all. Many brokerage firms may not be willing to effect transactions in the ~~value~~securities. Even if a purchaser finds a broker willing to effect a transaction in these securities, the combination of ~~currencies;~~brokerage commissions, state transfer taxes, if any, and any other selling costs may exceed the selling price. Furthermore, our stock price may be impacted by factors that are unrelated or disproportionate to our operating performance. These market fluctuations, as well as general economic, political and market conditions, such as recessions, interest rates or international currency fluctuations may adversely affect the market price and liquidity of our common stock.

· changes in and the burdens and costs of compliance with a variety of foreign laws and regulations, including tax laws, accounting standards, environmental laws and occupational health and safety laws;22

·Our ~~social,~~common ~~political~~stock ormay ~~economic~~be ~~instability;~~subject to the penny stock rules which may make it more difficult to sell our common stock.

·The ~~acts~~Securities and Exchange Commission has adopted regulations which generally define a “penny stock” to be any equity security that has a market price, as defined, less than $5.00 per share or an exercise price of ~~war~~less than $5.00 per share, subject to certain exceptions. Our securities may be covered by the penny stock rules, which impose additional sales practice requirements on broker-dealers who sell to persons other than established customers and ~~terrorism;~~accredited investors such as, institutions with assets in excess of $5,000,000 or an individual with net worth in excess of $1,000,000 or annual income exceeding $200,000 or $300,000 jointly with his or her spouse. For transactions covered by this rule, the broker-dealers must make a special suitability determination for the purchase and receive the purchaser’s written agreement of the transaction prior to the sale. Consequently, the rule may affect the ability of broker-dealers to sell our securities and also affect the ability of our shareholders to sell their shares in the secondary market.

·FINRA ~~natural~~sales ~~disasters~~practice orrequirements ~~other~~may ~~crises;~~also limit a shareholder’s ability to buy and sell our stock.

·In ~~reduced~~addition ~~protection~~to ofthe ~~intellectual~~“penny ~~property~~stock” ~~rights~~rules described above, FINRA has adopted rules that require that in recommending an investment to a customer, a broker-dealer must have reasonable grounds for believing that the investment is suitable for that customer. Prior to recommending speculative low priced securities to their non-institutional customers, broker-dealers must make reasonable efforts to obtain information about the customer’s financial status, tax status, investment objectives and other information. Under interpretations of these rules, FINRA believes that there is a high probability that speculative low priced securities will not be suitable for at least some ~~countries;~~customers. The FINRA requirements make it more difficult for broker-dealers to recommend that their customers buy our common stock, which may limit your ability to buy and sell our stock and have an adverse effect on the market for our shares.

·We ~~increases~~have inhistorically ~~duties~~not ~~and~~paid ~~taxation;~~cash dividends and do not intend to pay cash dividends.

·We ~~restrictions~~have historically not paid cash dividends to our shareholders and management does not anticipate paying any cash dividends on ~~transfer~~our common stock to our shareholders for the foreseeable future. Initially, we intend to retain future earnings, if any, for use in the operation and expansion of ~~funds~~our business. Future dividend declarations and~~/or~~ ~~exchange~~payments will be made at the discretion of ~~currencies;~~our ~~expropriation~~board of ~~assets;~~directors and ~~other~~will ~~adverse~~depend ~~changes~~on, inamong ~~policies~~other things, ~~including~~the capital ~~monetary,~~needed ~~tax~~to satisfy current and~~/or~~ ~~lending~~projected ~~policies~~business opportunities, ~~encouraging~~as ~~foreign~~well as ~~investment~~applicable contractual and regulatory requirements. No assurance can be given that the operation of the Company will result in sufficient revenues to enable the Company to operate at profitable levels or ~~foreign~~to ~~trade~~generate bypositive cash flows. Furthermore, no assurance can be given that our ~~host~~Board ~~countries~~of Directors will declare dividends even if the Company is profitable.

~~Should~~Item ~~any~~2. ofUnregistered ~~these~~Sales ~~risks~~of ~~occur,~~Equity ~~our~~Securities ~~ability to sell or export our products or repatriate profits could be impaired~~ and weUse ~~could experience a loss~~ of ~~sales and profitability from our international operations, which could have a material adverse impact on our business.~~Proceeds

~~Our results could be adversely affected if the cost of compliance with environmental, health and safety laws and regulations becomes too burdensome~~None.

~~Our~~Item operations are subject to federal, state and local environmental, health and safety laws and regulations, including those that impose workplace standards and regulate the discharge of pollutants into the environment and establish standards for the handling, generation, emission, release, discharge, treatment, storage and disposal of materials and substances including solid and hazardous wastes3. We ~~believe~~Defaults ~~that~~Upon weSenior are in material compliance with such laws and regulations and that the cost of maintaining compliance will not have a material adverse effect on our business, results of operations or financial condition. However, due to the nature of our operations and the frequently changing nature of environmental compliance standards and technology, no assurance can be given that future material capital expenditures will not be required in order to comply with applicable environmental, health and safety laws and regulations.Securities

~~We may be subject to environmental and other regulations due to our distribution and marketing of products in certain states and countries~~None. We also face increasing complexity in our product design and procurement operations as we adjust to new requirements relating to the materials composition of our products. No assurance can be given that the costs to comply with these new laws, or with current and future environmental and worker health and safety laws, will not have a material adverse effect on our business, results of operations and financial condition.

23Item 4. [Removed and Reserved]

IfItem we5. ~~are~~Other ~~unable to obtain additional financing our business operations will be harmed and if we do obtain additional financing our then existing shareholders may suffer substantial dilution.~~Information

WeOn ~~will~~August ~~need~~27, to2010 ~~obtain~~John ~~additional financing in order to complete our business plan~~J. ~~Obtaining~~ ~~additional~~Ryan ~~financing~~III ~~will~~resigned beas ~~subject~~President ~~to market conditions, industry trends, investor sentiment and investor acceptance~~ of our ~~business~~company ~~plan~~ and ~~management. These~~his ~~factors~~consulting ~~may~~agreement ~~make~~with ~~the timing, amount, terms and conditions of additional financing unattractive or unavailable to us. If we are not successful in obtaining financing in the amount necessary to further~~ our ~~operations~~company orwas ~~unable to obtain financing on favorable terms, implementation of our business plan may fail or be delayed~~terminated. If we are unsuccessful in obtaining additional financing when we need it, our business may fail before we ever become profitable and our shareholders may lose their entire investment. If we are successful in obtaining additional financing it would likely result in dilution to existing shareholders.

WeOn ~~are~~September ~~subject~~24, to2010 ~~new~~Adi ~~corporate~~Muljo ~~governance~~resigned ~~and~~as ~~internal~~a ~~control~~Director, ~~reporting~~Chief Executive ~~requirements,~~Officer and ~~our~~Chairman ~~costs~~of ~~related~~our tocompany. ~~compliance~~Alex ~~with,~~Eliashevsky orwas ~~our~~appointed ~~failure~~as Chairman toand ~~comply~~Chief ~~with~~Executive ~~existing~~Officer ~~and~~on ~~future~~September ~~requirements~~24, ~~could adversely affect our business~~2010.

We may face new corporate governance requirements under the Sarbanes-Oxley Act of 2002, as well as new rules and regulations subsequently adopted by the Securities and Exchange Commission and the Public Company Accounting Oversight Board. These laws, rules and regulations continue to evolve and may become increasingly stringent in the future. We are required to evaluate our internal control over financial reporting under Section 404 of the Sarbanes-Oxley Act of 2002 (“Section 404”). Furthermore, an attestation report on our internal controls from our independent registered public accounting firm is required as part of our annual report for the fiscal year ending March 31, 2010. We strive to continuously evaluate and improve our control structure to help ensure that we comply with Section 404 of the Sarbanes-Oxley Act. The financial cost of compliance with these laws, rules and regulations is expected to remain substantial. No assurance can be given that we will be able to fully comply with these laws, rules and regulations that address corporate governance, internal control reporting and similar matters. Failure to comply with these laws, rules and regulations could materially adversely affect our reputation, financial condition and the value of our securities.23

~~Inability~~Item ~~of our officers and directors to devote sufficient time to the operation of the business may limit our success~~6. Exhibits

~~Presently,~~The ~~our~~following ~~officers~~exhibits ~~and~~are ~~directors~~included allocate only a portion of their time to the operation of our business. If the business requires more time for operations than anticipated or the business develops faster than anticipated, the officers and directors may not be able to devote sufficient time to the operation of the business to ensure that it continues as apart ~~going concern. This lack~~ of ~~sufficient~~this ~~time~~report ~~of our management may result in limited growth and success of the business.~~by reference:

The Company may have difficulty managing any future growth.

Exhibit
Number	Description
(2)	Plan of acquisition, reorganization arrangement, liquidation or succession
2.1	Corporate Charter (incorporated by reference to our Registration Statement on Form S-1 filed on June 17, 2008, Registration No. 333-151708)
(3)	(i) Articles of Incorporation; and (ii) By-laws
3.1	Articles of Incorporation (incorporated by reference to our Registration Statement on Form S-1 filed on June 17, 2008, Registration No. 333-151708)
3.2	By-laws (incorporated by reference to our Registration Statement on Form S-1 filed on June 17, 2008, Registration No. 333-151708)
(10)	Material Contracts
10.1	Independent Contractor Agreement dated July 1, 2010 by and between Brand Neue Corp. and Harrison Management Corporation (incorporated by reference to our Form 10-K filed on July 14, 2010)
10.2	2010 Stock Option Plan approved by the directors of the company on September 2, 2010 (incorporated by reference to our Form 8-K filed on October 14, 2010)
10.3	Form of Stock Option Agreement approved by the directors of the company on September 2, 2010 (incorporated by reference to our Form 8-K filed on October 14, 2010)
10.4	Memorandum of Understanding between our company and Worldwide L.E.D. Lights Inc.
(31)	Rule 13a-14(a)/15d- 14(a) Certifications
31.1*	Section 302 Certification under Sarbanes-Oxley Act of 2002 of Adi Muljo (Principal Executive Officer)
31.2*	Section 302 Certification under Sarbanes-Oxley Act of 2002 of R. Bev Harrison (Principal Financial Officer and Principal Accounting Officer)
(32)	Section 1350 Certifications
32.1*	Section 906 Certification under Sarbanes-Oxley Act of 2002 of Adi Muljo (Principal Executive Officer)
32.2*	Section 906 Certification under Sarbanes-Oxley Act of 2002 of R. Bev Harrison (Principal Financial Officer and Principal Accounting Officer)

To* ~~implement~~filed ~~our business objectives, we may need to grow rapidly in the future and we expect that such growth would lead to increased responsibility for both existing and new management personnel~~herewith. To help manage future growth effectively we must hire and integrate new personnel and manage expanded operations. The growth in business, headcount and relationships with customers and other third parties is expected to place a significant strain on our management systems and resources. Our failure to manage our future growth successfully would have a material adverse effect on the quality of our products, our ability to retain customers and key personnel and our operating results and financial condition.

~~Risks Related to Our Common Stock~~SIGNATURES

APursuant ~~limited~~to ~~public~~the ~~trading~~requirements ~~market~~of ~~exists~~Section ~~for~~13 ~~our~~or ~~common~~15(d) ~~stock~~of the Securities Exchange Act of 1934, ~~which~~the ~~makes~~registrant ithas ~~more~~duly ~~difficult~~caused ~~for~~this ~~our~~report to be signed on its behalf by the undersigned thereunto duly authorized.

Shareholders to sell their common stock in the public markets.

November 22, 2010	/s/ “Alex Eliashevsky
	Alex Eliashevsky
	Chairman and Chief Executive Officer
	(Principal Executive Officer)


November 22, 2010	/s/ “R. Bev Harrison”
	R. Bev Harrison
	Chief Financial Officer
	(Principal Financial Officer and Principal Accounting
	Officer)

Although our common stock is quoted on the OTCBB under the symbol “BRNZ,” there is a limited public market for our common stock. No assurance can be given that an active market will develop or that shareholders will ever be able to liquidate their shares of common stock without considerable delay, if at all. Many brokerage firms may not be willing to effect transactions in the securities. Even if a purchaser finds a broker willing to effect a transaction in these securities, the combination of brokerage commissions, state transfer taxes, if any, and any other selling costs may exceed the selling price. Furthermore, our stock price may be impacted by factors that are unrelated or disproportionate to our operating performance. These market fluctuations, as well as general economic, political and market conditions, such as recessions, interest rates or international currency fluctuations may adversely affect the market price and liquidity of our common stock.25

Our common stock may be subject to the penny stock rules which may make it more difficult to sell our common stock.

The Securities and Exchange Commission has adopted regulations which generally define a “penny stock” to be any equity security that has a market price, as defined, less than $5.00 per share or an exercise price of less than $5.00 per share, subject to certain exceptions. Our securities may be covered by the penny stock rules, which impose additional sales practice requirements on broker-dealers who sell to persons other than established customers and accredited investors such as, institutions with assets in excess of $5,000,000 or an individual with net worth in excess of $1,000,000 or annual income exceeding $200,000 or $300,000 jointly with his or her spouse. For transactions covered by this rule, the broker-dealers must make a special suitability determination for the purchase and receive the purchaser’s written agreement of the transaction prior to the sale. Consequently, the rule may affect the ability of broker-dealers to sell our securities and also affect the ability of our shareholders to sell their shares in the secondary market.

FINRA sales practice requirements may also limit a shareholder’s ability to buy and sell our stock.

In addition to the “penny stock” rules described above, FINRA has adopted rules that require that in recommending an investment to a customer, a broker-dealer must have reasonable grounds for believing that the investment is suitable for that customer. Prior to recommending speculative low priced securities to their non-institutional customers, broker-dealers must make reasonable efforts to obtain information about the customer’s financial status, tax status, investment objectives and other information. Under interpretations of these rules, FINRA believes that there is a high probability that speculative low priced securities will not be suitable for at least some customers. The FINRA requirements make it more difficult for broker-dealers to recommend that their customers buy our common stock, which may limit your ability to buy and sell our stock and have an adverse effect on the market for our shares.

We have historically not paid cash dividends and do not intend to pay cash dividends.

We have historically not paid cash dividends to our shareholders and management does not anticipate paying any cash dividends on our common stock to our shareholders for the foreseeable future. Initially, we intend to retain future earnings, if any, for use in the operation and expansion of our business. Future dividend declarations and payments will be made at the discretion of our board of directors and will depend on, among other things, the capital needed to satisfy current and projected business opportunities, as well as applicable contractual and regulatory requirements. No assurance can be given that the operation of the Company will result in sufficient revenues to enable the Company to operate at profitable levels or to generate positive cash flows. Furthermore, no assurance can be given that our Board of Directors will declare dividends even if the Company is profitable.

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

On September 11, 2009, the directors declared a stock split on 88 new common shares for each one old common share outstanding. This cancellation to the issued and outstanding share capital to 24,371,905 post stock split common shares.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

There have been no matters brought forth to the securities holders to vote upon during this quarter.

ITEM 5. OTHER INFORMATION

Set forth below is certain information concerning each of the directors and executive officers of the Company as of May 31, 2010:

Name and Address	Position(s)	Age
Adi Muljo (*)	Chief Executive Officer and Chairman	38
John J. Ryan III	President	40
R. Bev Harisson	Chief Financial Officer	65
Ashmi Deo (*)	Director and Secretary	31
Alex Eliashevsky	Director	35
Kevin LaBranche	Director	42
Deborah Appana	Director	38

ITEM 6. EXHIBITS

The following exhibits are included as part of this report by reference:

2		Corporate Charter (incorporated by reference from Brand Neue Corp.’s Registration Statement on Form S-1 filed on June 17, 2008, Registration No. 333-151708)
3(i)		Articles of Incorporation (incorporated by reference from Brand Neue Corp.’s Registration Statement on Form S-1 filed on June 17, 2008, Registration No. 333-151708)
3(ii)		By-laws (incorporated by reference from Brand Neue Corp.’s Registration Statement on Form S-1 filed on June 17, 2008, Registration No. 333-151708)

10.1		Transfer Agent and Registrar Agreement (incorporated by reference from Brand Neue Corp.’s Registration Statement on Form S-1 filed on June 17, 2008 Registration No. 333-151708)
10.2		Assignment Agreement with World Sourcing & Supplier Development, Inc. effective June 24, 2009 (incorporated by reference from Brand Neue Corp.’s 8-K Report filed on July 9, 2009)
10.3		Sales Agency & Distribution Agreement dated January 22, 2010 by and between Brand Neue Corp. and Ryanstar Products, LLC (incorporated by reference from Brand Neue Corp.’s 8-K report filed on January 26, 2010)
10.4		Consulting Agreement dated September 30, 2009 by and between Brand Neue Corp. and Adi Muljo (incorporated by reference from Brand Neue Corp.’s 8-K report filed on October 5, 2009)
10.5		Consulting Agreement dated September 29, 2009 by and between Brand Neue Corp. and John J. Ryan III (incorporated by reference from Brand Neue Corp.’s 8-K report filed on October 5, 2009)
10.6		Independent Contractor Agreement dated July 1, 2010 by and between Brand Neue Corp. and Harrison Management Corporation
31.1		Rule 13(a) — 14(a)/15(d) — 14(a) Certification (Principal Executive Officer)
31.2		Rule 13(a) — 14(a)/15(d) — 14(a) Certification (Principal Financial Officer)
32		Section 1350 Certifications

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.

BRAND NEUE CORP.

(Registrant)

By: /s/Adi Muljo

Adi Muljo

Chief Executive Officer and Director

Date: August 10, 2010

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following person on its behalf of the requirement and in the capillaries on the dates indicated.

By: /s/Adi Muljo

Adi Muljo

Chief Executive Officer and Director

Date: August 10, 2010

By: /s/R. Bev Harrison

R. Bev Harrison

Chief Financial Officer

Date: August 10, 2010

By: /s/Alex Elishevsky

Alex Eliashevsky

Director

Date: August 10, 2010

By: /s/Kevin LaBranche

Kevin LaBranche

Director

Date: August 10, 2010

By: /s/Deborah Appana

Deborah Appana

Director

Date: August 10, 2010

By: /s/Ashmi Deo

Ashmi Deo

Director

Date: August 10, 2010

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