UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

______________

FORM 10-Q

______________

X . QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended ~~July~~October 31, 2012

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

For the transition period from ______ to _______

Commission File Number 333-176119

NEW YORK TUTOR COMPANY

(Name of small business issuer in its charter)


Nevada		90-0723747
(State of incorporation)		(I.R.S. Employer Identification No.)

845 3^rd Avenue, 6^th Floor

New York City, NY 10022

(Address of principal executive offices)

(646) 290-5269

(Registrant’s telephone number)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes X . No .

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

(Not required) Yes . No .

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.


Large accelerated filer	.	Accelerated filer	.
Non-accelerated filer	. (Do not check if a smaller reporting company)	Smaller reporting company	X .

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes X . No .

As of ~~September~~December 1917, 2012, there were 5,062,500 shares of the registrant’s $0.001 par value common stock issued and outstanding.

NEW YORK TUTOR COMPANY*


TABLE OF CONTENTS		Page


PART I.	FINANCIAL INFORMATION

ITEM 1.	FINANCIAL STATEMENTS	3
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	10
ITEM 3.	QUALITATIVE AND QUANTITATIVE DISCLOSURES ABOUT MARKET RISK	12
ITEM 4.	CONTROLS AND PROCEDURES	12

PART II.	OTHER INFORMATION

ITEM 1.	LEGAL PROCEEDINGS	13
ITEM 1A.	RISK FACTORS	13
ITEM 2.	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	13
ITEM 3.	DEFAULTS UPON SENIOR SECURITIES	13
ITEM 4.	[REMOVED AND RESERVED]	13
ITEM 5.	OTHER INFORMATION	13
ITEM 6.	EXHIBITS	14

Special Note Regarding Forward-Looking Statements

Information included in this Form 10-Q contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended (“Securities Act”), and Section 21E of the Securities Exchange Act of 1934, as amended (“Exchange Act”). This information may involve known and unknown risks, uncertainties and other factors which may cause the actual results, performance or achievements of New York Tutor Company (the “Company”), to be materially different from future results, performance or achievements expressed or implied by any forward-looking statements. Forward-looking statements, which involve assumptions and describe future plans, strategies and expectations of the Company, are generally identifiable by use of the words “may,” “will,” “should,” “expect,” “anticipate,” “estimate,” “believe,” “intend,” or “project” or the negative of these words or other variations on these words or comparable terminology. These forward-looking statements are based on assumptions that may be incorrect, and there can be no assurance that these projections included in these forward-looking statements will come to pass. Actual results of the Company could differ materially from those expressed or implied by the forward-looking statements as a result of various factors. Except as required by applicable laws, the Company has no obligation to update publicly any forward-looking statements for any reason, even if new information becomes available or other events occur in the future.

*Please note that throughout this Quarterly Report, except as otherwise indicated by the context, references in this report to “Company”, “NYTC”, “we”, “us” and “our” are references to New York Tutor Company.

PART I - FINANCIAL INFORMATION

ITEM 1.

FINANCIAL STATEMENTS

NEW YORK TUTOR COMPANY

(A Development Stage Company)

Condensed Financial Statements

(Expressed in US dollars)

~~July~~October 31, 2012

(unaudited)


Condensed Balance Sheets (unaudited)	4
Condensed Statements of Operations (unaudited)	5
Condensed Statements of Cash Flows (unaudited)	6
Notes to the Condensed Financial Statements	7

NEW YORK TUTOR COMPANY

(A Development Stage Company)

Condensed Balance Sheets

	July 31, 2012 $	April 30, 2012 $
	October 31, 2012 $ (unaudited)	April 30, 2012 $
	(unaudited)
ASSETS
Cash	1233,~~945~~935	6,970
Total Assets	1233,~~945~~935	6,970
LIABILITIES
Current Liabilities
Accounts payable and accrued liabilities	5464,~~051~~722	38,606
Due to related parties	15,~~650~~550	750
Notes payable	87,500	87,500
Total Liabilities	~~143~~157,~~201~~772	126,856
STOCKHOLDERS’ DEFICIT
Preferred Stock Authorized: 10,000,000 preferred shares with a par value of $0.001 per share Issued and outstanding: nil preferred shares
	–	–
Common Stock Authorized: 290,000,000 common shares with a par value of $0.001 per share Issued and outstanding: 4,500,000 common shares
Common Stock Authorized: 290,000,000 common shares with a par value of $0.001 per share Issued and outstanding: 5,062,500 and 4,500,000 common shares, respectively
	4,500	4,500
	5,063	4,500
Share subscriptions received	18,000	–
Additional paid-in capital	41,687	(2,750)
Additional paid-in capital	(2,750)	(2,750)
Accumulated deficit during the development stage	(170,587)	(121,636)
Accumulated deficit during the development stage	(150,006)	(121,636)
Total Stockholders’ Deficit	(123,837)	(119,886)
Total Stockholders’ Deficit	(130,256)	(119,886)
Total Liabilities and Stockholders’ Deficit	33,935	6,970
Total Liabilities and Stockholders’ Deficit	12,945	6,970

(The accompanying notes are an integral part of these condensed financial statements)

NEW YORK TUTOR COMPANY

(A Development Stage Company)

Condensed Statement of Operations

(unaudited)

	For the Three Months Ended July 31, 2012 $	For the Three Months Ended July 31, 2011 $	Accumulated from April 6, 2011 (date of inception) to July 31, 2012 $
	For the Three Months Ended October 31, 2012 $	For the Three Months Ended October 31, 2011 $	For the Six Months Ended October 31, 2012 $	For the Six Months Ended October 31, 2011 $	Accumulated from April 6, 2011 (date of inception) to October 31, 2012 $
Revenue	–	–	–	–	–
Operating Expenses
Consulting fees	–	–1,373	~~5,000~~–	3,537	5,000
General and administrative	5,~~670~~625	2,~~164~~831	2311,~~190~~295	2,831	28,815
Management fees	3,000	3,000	156,000	6,000	18,000
Professional fees	179,~~500~~750	1411,~~250~~000	9927,~~500~~250	25,250	109,250
Total Operating Expenses	2618,~~170~~375	1918,~~414~~204	~~142~~44,~~690~~545	37,618	161,065
Loss from operations	(2618,~~170~~375)	(1918,~~414~~204)	(~~142~~44,~~690~~545)	(37,618)	(161,065)
Other expense
Interest expense	(2,~~200~~206)	(~~626~~1,110)	(74,~~316~~406)	(1,736)	(9,522)
Net Loss	(2820,~~370~~581)	(2019,~~040~~314)	(~~150~~48,~~006~~951)	(39,354)	(170,587)
Net Loss per Share – Basic and Diluted	–	–	(0.01)	(0.01)
Weighted Average Shares Outstanding – Basic and Diluted	4,~~500~~836,~~000~~277	4,500,000	4,668,139	4,500,000

(The accompanying notes are an integral part of these condensed financial statements)

NEW YORK TUTOR COMPANY

(A Development Stage Company)

~~Condensed~~ Statement of Cashflows

(unaudited)

	For the Three Months Ended July 31, 2012 $	For the Three Months Ended July 31, 2011 $	Accumulated from April 6, 2011 (date of inception) to July 31, 2012 $
	For the Six Months Ended October 31, 2012 $	For the Six Months Ended October 31, 2011 $	Accumulated from April 6, 2011 (date of inception) to October 31, 2012 $
Operating Activities
Net loss for the period	(2848,~~370~~951)	(2039,~~040~~354)	(~~150~~170,~~006~~587)
Adjustments to reconcile net loss to net cash used by operating activities:
Due to related parties	900	(1,000)	1,650
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	1526,~~445~~116	~~626~~4,067	5464,~~051~~722
Net Cash Used In Operating Activities	(12,025)	(20,414)	(94,305)
Due to related parties	4,800	(1,000)	5,550
Net Cash Used In Operating Activities	(18,035)	(36,287)	(105,865)
Financing Activities
Proceeds from note payable	–	2545,000	87,500
Amounts contributed by shareholder	-	-	1,750
Proceeds from sale of common stock	45,000	–	45,000
Proceeds from share subscriptions	18,000	–	18,000
Amounts contributed by shareholder	–	–	1,750
Net Cash Provided by Financing Activities	1845,000	2545,000	~~107~~139,~~250~~800
Increase in Cash	526,~~975~~965 33	48,~~586~~713	1233,~~945~~935
Cash – Beginning of Period	6,970	4,562	–
Cash – End of Period	1233,~~945~~935	913,~~148~~275	1233,~~945~~935
Supplemental Disclosures
Interest paid	–	–	–
Income tax paid	–	–	–

(The accompanying notes are an integral part of these condensed financial statements)

New York Tutor Company

(A Development Stage Company)

Notes to the ~~Condensed~~ Financial Statements

(Expressed in US dollars)

Nature of Operations and Continuance of Business

New York Tutor Company (the “Company”) was incorporated in the State of Nevada on April 6, 2011. The Company is a development stage company, as defined by Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915, Development Stage Entities.

Going Concern

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. As of ~~July~~October 31, 2012, the Company has not recognized any revenue, and has an accumulated deficit of $~~150~~170,~~006~~587. The continuation of the Company as a going concern is dependent upon the continued financial support from its management, and its ability to identify future investment opportunities and obtain the necessary debt or equity financing, and generating profitable operations from the Company’s future operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Summary of Significant Accounting Policies

Reclassification

Certain balances in previously issued financial statements have been reclassified to be consistent with the current period presentation.

Basis of Presentation

The financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States (“US GAAP”) and are expressed in U.S. dollars. The Company’s fiscal year end is April 30.

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Use of Estimates

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The Company regularly evaluates estimates and assumptions related to the deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

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Interim Financial Statements

These interim unaudited financial statements have been prepared on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period.

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Cash and cash equivalents

The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.

New York Tutor Company

(A Development Stage Company)

Notes to the ~~Condensed~~ Financial Statements

(Expressed in US dollars)

Summary of Significant Accounting Policies (continued)

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Basic and Diluted Net Loss per Share

The Company computes net loss per share in accordance with ASC 260, Earnings per Share. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net loss available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive.

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Financial Instruments

Pursuant to ASC 820, Fair Value Measurements and Disclosures, an entity is required to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 establishes a fair value hierarchy based on the level of independent, objective evidence surrounding the inputs used to measure fair value. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. ASC 820 prioritizes the inputs into three levels that may be used to measure fair value:

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The Company’s financial instruments consist principally of cash, accounts payable and accrued liabilities, and amounts due to related parties. Pursuant to ASC 820, the fair value of our cash is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.

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~~Recent~~Comprehensive ~~Accounting Pronouncements~~Loss

~~The~~ASC ~~Company~~220, ~~has~~Comprehensive ~~implemented~~Income, ~~all~~establishes ~~new~~standards ~~accounting~~for ~~pronouncements~~the ~~that~~reporting ~~are~~and indisplay ~~effect.~~of ~~These~~comprehensive ~~pronouncements~~loss ~~did~~and ~~not~~its ~~have~~components ~~any~~in ~~material impact on~~ the financial statements. ~~unless~~As ~~otherwise~~of ~~disclosed~~October 31, 2012 and 2011, the Company ~~does~~has ~~not~~no ~~believe~~items that ~~there~~represent ~~are~~a ~~any~~comprehensive ~~other~~loss ~~new~~and, ~~accounting~~therefore, ~~pronouncements~~has ~~that~~not ~~have~~included ~~been~~a ~~issued~~schedule ~~that~~of ~~might~~comprehensive ~~have~~loss ain ~~material~~the ~~impact on its~~ financial ~~position or results of operations~~statements.

New York Tutor Company

(A Development Stage Company)

Notes to the ~~Condensed~~ Financial Statements

(Expressed in US dollars)

Summary of Significant Accounting Policies (continued)

Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Reclassification

Certain balances in previously issued financial statements have been reclassified to be consistent with the current period presentation.

Notes Payable

In April 2011, the Company issued a $17,500 note to a non-related party. Under the terms of the note, the amount is unsecured, due interest at 10% per annum, and due on demand. As at ~~July~~October 31, 2012, the Company recorded accrued interest of $2,~~311~~752 which has been recorded as accrued liabilities.

From July 2011 to February 2012, the Company issued $70,000 of notes payable to a non-related party. Under the terms of the notes, the amounts are unsecured, due interest at 10% per annum, and due on demand. As at ~~July~~October 31, 2012, the Company recorded accrued interest of $56,~~005~~770 which has been recorded as accrued liabilities.

Related Party Transactions

As at ~~April~~October 3031, 2012, the Company ~~owed~~owes $~~750~~2,550 to(April ~~related parties. During the three months ended July 31~~30, 2012, ~~the~~- ~~Company had~~ $~~900~~750) into ~~expenses~~the ~~paid~~President onand ~~its~~Director ~~behalf~~of bythe aCompany ~~related~~for ~~party,~~general ~~leaving~~expenditures anand ~~outstanding~~management ~~balance due to related parties of $1,650~~fees. The amount owing is unsecured, non-interest bearing, and is due on demand.

During the ~~three~~six months ended ~~July~~October 31, 2012, the Company incurred management fees of $36,000 (~~July~~October 31, 2011 - $36,000) to the President and Director of the Company. The Company is committed to monthly management fees of $1,000 until the termination of the management agreement. During the six months ended October 31, 2012 and 2011, the Company paid $3,000 and $6,000, respectively. The remaining compensation expense is included in accrued compensation of $3,000 and $nil at October 31, 2012 and April 30, 2012, respectively.

Common Shares

~~During~~On ~~the~~September ~~period ended July 31~~6, 2012, the Company ~~received~~issued ~~share~~562,250 ~~subscriptions~~common ofshares at $~~18,000~~0.08 ~~for~~per ~~the~~share ~~future~~for ~~issuance~~total proceeds of ~~224~~$45,~~760 common shares~~000.

Subsequent Events

OnWe ~~September~~have 6,evaluated ~~2012,~~subsequent ~~the~~events ~~Company~~through ~~closed~~the ~~its~~date ~~private~~of ~~placement~~issuance ~~for~~of the ~~issuance~~financial ~~of 562~~statements,~~500~~ ~~common~~and ~~shares~~did atnot ~~$0.08~~have ~~per~~any ~~share~~material ~~for~~recognizable ~~proceeds~~subsequent ofevents ~~$45,000,~~after ofOctober ~~which $18,000 was received as at July~~ 31, 2012.

The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and has determined that there are no other items to disclose.

ITEM 2.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR PLAN OF OPERATION

FORWARD-LOOKING STATEMENTS

This Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A) contains forward-looking statements that involve known and unknown risks, significant uncertainties and other factors that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed, or implied, by those forward-looking statements. You can identify forward-looking statements by the use of the words may, will, should, could, expects, plans, anticipates, believes, estimates, predicts, intends, potential, proposed, or continue or the negative of those terms. These statements are only predictions. In evaluating these statements, you should consider various factors which may cause our actual results to differ materially from any forward-looking statements. Although we believe that the exceptions reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Therefore, actual results may differ materially and adversely from those expressed in any forward-looking statements. We undertake no obligation to revise or update publicly any forward-looking statements for any reason.

RESULTS OF OPERATIONS

Working Capital

	July 31,	April 30,
	October 31,	April 30,
	2012 $	2012 $
Current Assets	1233,~~945~~935	6,970
Current Liabilities	~~143~~157,~~201~~772	126,856
Working Capital (Deficit)	(~~130~~123,~~256~~837)	(119,886)

Cash Flows

	Three months ended July 31, 2012 $	Three months ended July 31, 2011 $
	Six months ended October 31, 2012 $	Six months ended October 31, 2011 $
Cash Flows from (used in) Operating Activities	(1218,~~025~~035)	(2036,~~414~~287)
Cash Flows from (used in) Financing Activities	1845,000	2545,000
Net Increase (decrease) in Cash During Period	526,~~975~~965	48,~~586~~713

Operating Revenues

From the Company’s inception on April 6, 2011 to ~~July~~October 31, 2012, the Company did not earn any operating revenues.

Operating Expenses and Net Loss

For the three months ended ~~July~~October 31, 2012, the Company incurred operating expenses of $2618,~~170~~375 compared with $1918,~~414~~204 for the three months ended ~~July~~October 31, 2011. The increase in operating expenses was attributed to an increase of $31,~~250~~421 in ~~professional~~general ~~fees relating to additional accounting~~ and ~~legal~~administrative ~~expenses~~costs ~~incurred~~ for ~~the~~day-to-day ~~Company’s~~activities, ~~SEC~~and ~~filing~~was ~~requirements~~offset ~~and~~by ~~for~~a ~~issuance~~decrease of ~~the~~$1,250 ~~share~~for ~~subscriptions~~professional ~~incurred~~fees ~~during~~as the ~~period,~~Company ~~$2,606~~incurred ~~for~~less ~~general~~legal ~~and administrative~~ costs ~~relating~~compared to anprior ~~increase~~year indue ~~day-~~to~~-day~~ ~~operating~~limited ~~costs,~~activities and ~~$900~~additional ~~for~~costs ~~rent~~incurred ~~expense~~with ~~accrued for~~ the ~~Company’s~~SEC ~~head~~registration ~~office~~process ~~location~~ in ~~New~~the ~~York~~prior year.

~~During~~For the ~~three~~six months ended ~~July~~October 31, 2012, the Company incurred aoperating ~~net~~expenses ~~loss~~ of $2844,~~370~~545 compared with ~~a net loss of~~ $2037,~~040~~618 for the ~~three~~six months ended ~~July~~October 31, 2011. InThe ~~addition~~increase toin operating expenses, ~~the~~was ~~Company~~attributed ~~incurred~~to an increase of $2,~~200~~000 ofin ~~interest~~professional ~~expense~~fees ~~during~~relating ~~the~~to ~~three~~additional ~~months~~accounting ~~ended~~and ~~July~~legal ~~31,~~expenses ~~2012~~incurred for ~~interest~~the ~~accrued~~Company’s onissuance ~~$87,500~~ of ~~note~~the ~~payable~~share ~~which~~subscriptions isincurred ~~unsecured,~~during ~~bears~~the ~~interest~~first atquarter ~~10%~~of ~~per~~the ~~annum~~fiscal period, and is$4,927 ~~due~~for ongeneral ~~demand~~and administrative costs relating to an increase in day-to-day operating costs.

~~Net~~During the six months ended Octber 31, 2012, the Company incurred a net loss ~~per~~of ~~share~~$48,951 compared with a net loss of $39,354 for the ~~three~~six months ended ~~July~~October 31, 2011. In addition to operating expenses, the Company incurred $4,406 of interest expense during the six months ended October 31, 2012 and $1,736 of interest expense for the six months ended October 31, 2011 ~~was~~for interest accrued on $~~nil~~87,500 of note payable which is unsecured, bears interest at 10% per annum, and is due on demand.

Net loss per share for the three months ended October 31, 2012 and 2011 was $nil and for the six months ended October 31, 2012 and 2011 was $0.01.

Liquidity and Capital Resources

As at ~~July~~October 31, 2012, the Company had cash and total assets of $1233,~~945~~935 compared with $6,970 at April 30, 2012. The increase in cash and total assets was attributed to the receipt of $1845,000 of share subscriptions during the period, of which amounts remained unspent.

As at ~~January~~October 31, 2012, the Company had total liabilities of $~~143~~157,~~201~~772 compared with total liabilities of $126,856 at April 30, 2012. The increase in total liabilities was attributed to $1526,~~445~~116 of additional accounts payable and accrued liabilities as the Company incurred operating expenses at a higher rate than cash proceeds to repay the obligations as they were incurred, and $5,000 in amounts owing to related parties for unpaid management fees.

As at ~~July~~October 31, 2012, the Company had a working capital deficit of $~~130~~123,~~256~~837 compared with a working capital deficit of $119,886 as at April 30, 2012. The increase in working capital deficit was due to the Company receiving $1845,000 in financing and using the proceeds to repay and incur operating costs relating to the Company’s day-to-day activity.

Cash Flow from Operating Activities

During the ~~three~~six months ended ~~July~~October 31, 2012, the Company incurred $1218,~~025~~035 of cash from operating activities compared with $2036,~~414~~287 during the ~~three~~six months ended ~~July~~October 31, 2011. The decrease is attributed to the fact that the Company ~~received~~is ~~$7,000~~preserving ~~more~~remaining cash flow to support day-to-day operations given a weak financing ~~proceeds~~market inand the ~~prior~~continued ~~year,~~difficulties ~~which~~of ~~were~~development ~~used~~stage companies to ~~repay~~find ~~outstanding~~acceptable ~~operating~~terms ~~costs~~for financing.

Cash Flow from Investing Activities

For the period from April 6, 2011 (date of inception) to ~~July~~October 31, 2012, the Company did not have any investing activities.

Cash Flow from Financing Activities

During the ~~three~~six months ended ~~July~~October 31, 2012, the Company received $1845,000 in proceeds from share subscriptions compared with $2545,000 during the ~~three~~six months ended ~~July~~October 31, 2011 for proceeds from the issuance of a note payable less amounts repaid to related parties.

Going Concern

We have not attained profitable operations and are dependent upon obtaining financing to pursue any extensive acquisitions and activities. For these reasons, our auditors stated in their report on our audited financial statements that they have substantial doubt that we will be able to continue as a going concern without further financing.

Future Financings

We will continue to rely on equity sales of our common shares in order to continue to fund our business operations. Issuances of additional shares will result in dilution to existing stockholders. There is no assurance that we will achieve any additional sales of the equity securities or arrange for debt or other financing to fund our operations and other activities.

Off-Balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to stockholders.

Critical Accounting Policies

Our financial statements and accompanying notes have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis. The preparation of financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods.

We regularly evaluate the accounting policies and estimates that we use to prepare our financial statements. A complete summary of these policies is included in the notes to our financial statements. In general, management's estimates are based on historical experience, on information from third party professionals, and on various other assumptions that are believed to be reasonable under the facts and circumstances. Actual results could differ from those estimates made by management.

Recently Issued Accounting Pronouncements

ITEM 3.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

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

ITEM 4.

CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are controls and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by our company in the reports that it files or submits under the Exchange Act is accumulated and communicated to our management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Our management carried out an evaluation under the supervision and with the participation of our Principal Executive Officer and Principal Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 ("Exchange Act"). Based upon that evaluation, our Principal Executive Officer and Principal Financial Officer have concluded that our disclosure controls and procedures were not effective as of January 31, 2012, due to the material weaknesses resulting from the Board of Directors not currently having any independent members and no director qualifies as an audit committee financial expert as defined in Item 407(d)(5)(ii) of Regulation S-K, and controls were not designed and in place to ensure that all disclosures required were originally addressed in our financial statements.

Changes in Internal Control over Financial Reporting

Our management has also evaluated our internal control over financial reporting, and there have been no significant changes in our internal controls or in other factors that could significantly affect those controls subsequent to the date of our last evaluation.

The Company is not required by current SEC rules to include, and does not include, an auditor's attestation report. The Company's registered public accounting firm has not attested to Management's reports on the Company's internal control over financial reporting.

PART II - OTHER INFORMATION

ITEM 1.

LEGAL PROCEEDINGS.

We know 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 our director, officer or any affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest adverse to our interest.

ITEM 1A.

RISK FACTORS.

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

ITEM 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

Quarterly Issuances:

During the quarter, we did not issue any unregistered securities other than as previously disclosed.

Subsequent Issuances:

Subsequent to the quarter, we did not issue any unregistered securities other than as previously disclosed.

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4.

[REMOVED AND RESERVED].

ITEM 5.

OTHER INFORMATION.

None.

ITEM 6.

EXHIBITS


Exhibit Number	Description of Exhibit	Filing
3.01	Articles of Incorporation	Filed with the SEC on August 8, 2011 as part of our Registration Statement on Form S-1.
3.02	Bylaws	Filed with the SEC on August 8, 2011 as part of our Registration Statement on Form S-1.
10.01	Promissory Note between the Company and 888 Investment Ltd., dated April 6, 2011.	Filed with the SEC on August 8, 2011 as part of our Registration Statement on Form S-1.
10.02	Management Agreement between the Company and its CEO, Mark Simon, dated May 1, 2011.	Filed with the SEC on August 8, 2011 as part of our Registration Statement on Form S-1.
10.03	Promissory Note between the Company and 888 Investment Ltd., dated October 7, 2011.	Filed with the SEC on October 14, 2011 as part of our Amended Registration Statement on Form S-1/A.
10.04	Promissory Note between the Company and 888 Investment Ltd., dated October 7, 2011.	Filed with the SEC on October 14, 2011 as part of our Amended Registration Statement on Form S-1/A.
10.05	Promissory Note between the Company and 888 Investment Ltd., dated October 26, 2011.	Filed with the SEC on December 16, 2011 as part of our Quarterly Report on Form 10-Q.
14.01	Code of Ethics	Filed with the SEC on August 8, 2011 as part of our Registration Statement on Form S-1.
31.01	Certification of Principal Executive Officer Pursuant to Rule 13a-14	Filed herewith.
31.02	Certification of Principal Financial Officer Pursuant to Rule 13a-14	Filed herewith.
32.01	CEO and CFO Certification Pursuant to Section 906 of the Sarbanes-Oxley Act	Filed herewith.
101.INS*	XBRL Instance Document	Filed herewith.
101.SCH*	XBRL Taxonomy Extension Schema Document	Filed herewith.
101.CAL*	XBRL Taxonomy Extension Calculation Linkbase Document	Filed herewith.
101.LAB*	XBRL Taxonomy Extension Labels Linkbase Document	Filed herewith.
101.PRE*	XBRL Taxonomy Extension Presentation Linkbase Document	Filed herewith.
101.DEF*	XBRL Taxonomy Extension Definition Linkbase Document	Filed herewith.

*Pursuant to Regulation S-T, this interactive data file is deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, and otherwise is not subject to liability under these sections.

SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	NEW YORK TUTOR COMPANY
Dated: September 19, 2012	/s/ Mark Simon
Dated: December 17, 2012		/s/ Mark Simon
		By: Mark Simon
		Its: President & CEO

In accordance with the Exchange Act, this report has been signed below by the following persons on behalf of the Company and in the capacities and on the dates indicated.

Dated: ~~September~~December 1917, 2012 /s/ Mark Simon By: Mark Simon Its: Director

Filing Compare · AFRICAN COPPER CORP