UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

FOR THE QUARTERLY PERIOD ENDED JUNE 30, 2012

¨ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES

EXCHANGE ACT OF 1934

For the transition period from _______________ to _______________.

COMMISSION FILE NUMBER: 333-152376

SEALS ENTERTAINMENT CORPORATION

(Exact name of registrant as specified in its charter)

DELAWARE		26-2691611
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification No.)

3340 Peachtree Road, N.E.
Atlanta, GA		30326
(Address of principal executive offices)		(Zip Code)

REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (404) 230-9600

230 North Park Blvd Suite 104

Grapevine, TX 76051

(Former name, former address and former fiscal year, if changed since last report)

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 is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act (Check one):

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 x No ¨

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE

PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 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 o No o

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date. As of August 6, 2012, there were 19,184,410 shares of common stock, par value $0.005, issued and outstanding.

SEALS ENTERTAINMENT CORPORATION

TABLE OF CONTENTS

PART I - FINANCIAL INFORMATION		3

ITEM 1 Financial Statements		4

ITEM 2 Management's Discussion and Analysis of Financial Condition and Results of Operations.		9

ITEM 3 Quantitative and Qualitative Disclosures About Market Risk		10

ITEM 4 Controls and Procedures		11

PART II - OTHER INFORMATION		12

ITEM 1 Legal Proceedings		12

ITEM 1A Risk Factors		12

ITEM 2 Unregistered Sales of Equity Securities and Use of Proceeds		12

ITEM 3 Defaults Upon Senior Securities		12

ITEM 4 Mine Safety Disclosures		12

ITEM 5 Other Information		12

ITEM 6 Exhibits		12

Signatures		12

PART I - FINANCIAL INFORMATION

This Quarterly Report includes forward-looking statements within the meaning of the Securities Exchange Act of 1934 (the "Exchange Act"). These statements are based on management's beliefs and assumptions, and on information currently available to management. Forward-looking statements include the information concerning our possible or assumed future results of operations set forth under the heading "Management's Discussion and Analysis of Financial Condition and Results of Operations." Forward-looking statements also include statements in which words such as "expect," "anticipate," "intend," "plan," "believe," "estimate," "consider" or similar expressions are used.

Forward-looking statements are not guarantees of future performance. They involve risks, uncertainties and assumptions. Our future results and shareholder values may differ materially from those expressed in these forward-looking statements. Readers are cautioned not to put undue reliance on any forward-looking statements.

ITEM 1 FINANCIAL STATEMENTS

Seals Entertainment Corporation
(A Development Stage Company)
Balance Sheets
(Unaudited)


	June 30, 2012		December 31, 2011

Assets

Cash and cash equivalents	$9		$80
Total current assets	9		80

Total assets	$9		$80

Liabilities and stockholders' deficit

Accounts payable and accrued expenses	$69,636		$5,175
Related party payable	34,668		11,855
Total current liabilities	104,304		17,030

Total liabilities	104,304		17,030

Stockholders' deficit

Preferred Stock 20,000,000 shares authorized
at par value of $ 0.005, no shares isued and outstanding	-		-
Common Stock 100,000,000 shares authorized
at par value of $ 0.005, 13,184,410 and
19,184,410 shares issued and outstanding as of
June 30, 2012 and December 31, 2011, respectively	95,922		55,922
Additional paid-in capital	221,369		221,369
Accumulated deficit during development stage	(421,586	)	(294,241	)
Total stockholders' deficit	(104,295	)	(16,950	)

Total liabilities & stockholders' deficit	$9		$80

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

SEALS ENTERTAINMENT CORPORATION

(A Development Stage Company)

Statements of Operations

(Unaudited)

													From Inception
	For the Three Months Ended						For the Six Months Ended						(May 23, 2007)
	June 30,						June 30,						Through
	2012			2011			2012			2011			June 30, 2012


Operating Expenses:

Compensation	$	30,000		$	-		$	35,000		$	-		$	88,500
Professional fees		28,945			-			74,580			-			122,550
General and administrative		10,256			13,876			17,366			36,689			206,570

Total Operating Expenses		69,201			13,876			126,946			36,689			417,620

Loss from operations		(69,201	)		(13,876	)		(126,946	)		(36,689	)		(417,620	)

Other expense:
Interest expense														(3,566	)
Franchise tax expense		-			-			(400	)		-			(400	)

Net loss	$	(69,201	)	$	(22,813	)	$	(127,346	)	$	(36,689	)	$	(421,586	)


Basic loss per common share	$	(0.00	)	$	(0.01	)	$	(0.01	)	$	(0.01	)


Weighted average number of common
shares outstanding		17,206,788			3,545,653			14,679,315			3,208,250

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

SEALS ENTERTAINMENT CORPORATION
(A Development Stage Company)
Statement of Cash Flows
(Unaudited)

							From inception
	For the Six Months ended						(May 23, 2007)
	June 30,						through
	2012			2011			June 30, 2012

CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(127,345	)	$	(36,689	)	$	(421,586	)
Adjustment to reconcile net loss to net
cash used in operating activities:
Interest		-			-			3,550
Common stock issued for services		40,000			13,500			132,750
Changes in operating assets and liabilities:
Increase in accounts payable		64,461			15,215			87,200
Decrease in prepaid expenses		-			3,000			-
NET CASH USED IN OPERATING ACTIVITIES		(22,884	)		(4,974	)		(198,086	)


CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party		22,813			4,450			110,095
Proceeds from share issuance		-			-			30,000
Proceeds from promissory note		-			200,526			200,000
Additional capital contributed					-			(142,000	)
NET CASH PROVIDED BY FINANCING ACTIVITIES		22,813			204,976			198,095

NET INCREASE IN CASH AND CASH EQUIVALENTS	$	(71	)	$	200,002		$	9

CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD		80			255		$	-
CASH AND CASH EQUIVALENTS AT END OF PERIOD		9			200,257			9

SUPPLEMENTAL DISCLOSURE OF CASH FLOWS
INFORMATION
Cash paid for interest	$	-		$	-		$	625
Cash paid for taxes	$	-		$	-		$	-
NON-CASH INVESTING AND FINANCING ACTIVITIES:
Shares issued to settle related party payable	$	-		$	75,427		$	105,427
Settlement of related party payables and recorded as
additional paid-in capital	$	-		$	-		$	79,114

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

SEALS ENTERTAINMENT CORPORATION

(A Development Stage Company)

Notes to Unaudited Financial Statements

NOTE 1 - CONDENSED FINANCIAL STATEMENTS

The accompanying unaudited financial statements have been prepared by the Company in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions for Form 10-Q and Article 210 8-03 of Regulation S-X. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at June 30, 2012 and for all periods presented have been made.

Certain information and footnote disclosures normally included in financial statements prepared have been condensed or omitted. It is suggested that these financial statements be read in conjunction with the most recent filing of the Form 10-K which included the financial statements and notes thereto as of December 31, 2011. The operating results for the three and six months periods ended June 30, 2012 is not necessarily indicative of the operating results that may be expected for the fiscal year ending December 31, 2012.

NOTE 2 - GOING CONCERN

The Company’s financial statements are prepared in conformity with generally accepted accounting principles applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has had no revenues and has generated losses from operations. The Company has accumulated a deficit of ($421,586) and currently has net working capital deficit of $104,295 as of June 30, 2012.

In order to continue as a going concern and achieve a profitable level of operations, the Company will need, among other things, additional capital resources and to develop a consistent source of revenue. Management’s plans include investing in and developing an operating business.

The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plan described in the preceding paragraph and eventually attain profitable operations.

These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

NOTE 3 - SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

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

Cash and cash equivalents

For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

Loss per common share

Basic loss per share is calculated using the weighted-average number of common shares outstanding during each reporting period. Diluted loss per share includes potentially dilutive securities such as outstanding options and warrants, using various methods such as the treasury stock or modified treasury stock method in the determination of dilutive shares outstanding during each reporting period. The Company does not have any potentially dilutive instruments.

Development -Stage Company

The accompanying financial statements have been prepared in accordance with the FASB ASC Topic 915 "Accounting and Reporting by Development-Stage Enterprises". A development-stage enterprise is one in which planned principal operations have not commenced or if its operations have commenced, there has been no significant revenue therefrom. Development-stage companies report cumulative costs from the enterprise's inception.

Recent Accounting Pronouncements

The Company evaluated all of the other recent accounting pronouncements and deemed that they did not have a material impact on our financial statements.

SEALS ENTERTAINMENT CORPORATION

(A Development Stage Company)

Notes to Financial Statements

NOTE 4 – RELATED PARTY TRANSACTIONS

As of June 30, 2012 a company, of which the current CEO is also an officer, has advanced $34,668 for the administration and other costs of operations on an unsecured basis; bearing no interest and due on demand.

Note 5 – CHANGE OF NAME

On April 24, 2012 the Company Board of Directors approved the amendment of the Articles of Incorporation to change the name to Seals Entertainment Company, Inc. and on June 14, 2012 the name was officially changed with the Delaware Secretary of State.

NOTE 6 – STOCKHOLDERS DEFICIT

On February 16, 2012, the Company issued 1,000,0000 shares of common stock to a consultant, Teresa Vellardita, Designee of Vince Vellardita, for services valued at $5,000 and 1,000,000 shares of common stock to Emmitt Lamar Seals, III, the CEO of the Company, for Services.

On May 1, 2012, the Company issued 6,000,000 shares of common stock to Emmitt Lamar Seals, III, the CEO of the Company, for Services valued at $30,000.

The Company, on February 15, 2012, amended the Articles of Incorporation to provide for an increase in the total number of authorized Common shares to 100,000,000. Also, the Company authorized 20,000,000 shares of Preferred Stock with the Board of Directors authorized to designate the classes and/or series of Preferred stock with the various rights and preferences.

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

Our Management's Discussion and Analysis contains not only statements that are historical facts, but also statements that are forward-looking (within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934). Forward-looking statements are, by their very nature, uncertain and risky. These risks and uncertainties include international, national and local general economic and market conditions; demographic changes; our ability to sustain, manage, or forecast growth; our ability to successfully make and integrate acquisitions; existing government regulations and changes in, or the failure to comply with, government regulations; adverse publicity; competition; fluctuations and difficulty in forecasting operating results; changes in business strategy or development plans; business disruptions; the ability to attract and retain qualified personnel; the ability to protect technology; and other risks that might be detailed from time to time in our filings with the Securities and Exchange Commission.

Although the forward-looking statements in this Quarterly Report reflect the good faith judgment of our management, such statements can only be based on facts and factors currently known by them. Consequently, and because forward-looking statements are inherently subject to risks and uncertainties, the actual results and outcomes may differ materially from the results and outcomes discussed in the forward-looking statements. You are urged to carefully review and consider the various disclosures made by us in this report and in our other reports as we attempt to advise interested parties of the risks and factors that may affect our business, financial condition, and results of operations and prospects.

OVERVIEW

Seals Entertainment Corporation (formerly Triangle Alternative Network Incorporated) (“SEALS”) is a development stage company that was incorporated in the state of Delaware on April 1, 2008 and was the holding company for Triangle Alternative Network, LLC (“TAN, LLC” and, together with SEALS., "SEALS", the "Company", "we", "us" or "our"). We are a start-up company that was originally organized to develop a television network to provide programming to the Gay, Lesbian, Bi-Sexual and Trans-gender (“GLBT”) Community.

After attempting to develop programming, it was determined that the Company did not want to develop this particular programming and had not entered into a definitive contract to sell the programming. The film and production costs were transferred to related parties in exchange for the debt owed to them for advances to the Company.

OUR CORPORATE INFORMATION

SEALS was incorporated in the State of Delaware on April 1, 2008 under the name of Triangle Alternative Network, Inc. The Company officially changed its name to Global Smart Energy, Inc. on February 8, 2011. On June 13, 2012 the Company officially filed an amendment of the Articles of Incorporation to change the name to Seals Entertainment Company, Inc. SEALS has no full time employees. Our principal executive offices are located at 3340 Peachtree Road, N.E., Atlanta, GA and our telephone number is (404) 230-9600.

Liquidity and Capital Resources

Cash Requirements

At June 30, 2012, we had cash on hand of $9 compared to $80 at December 31, 2011. Management feels that the cash on hand is not sufficient for the next twelve months. We anticipate that our cash requirements will increase substantially as a result of the fact that we are now a public, reporting company and are beginning to develop a business plan. We anticipate that we will require approximately $336,000 to meet our minimal operating requirements for the next twelve months. We have not established our revenues and have not established any other source for the required operating funds. For future implementation of a business plan, expansion and growth Management anticipates a need for a total cash requirement of approximately $3,500,000.

THREE MONTHS ENDED JUNE 30, 2012 COMPARED TO THE THREE MONTHS ENDED JUNE 30, 2011

REVENUES, EXPENSES AND LOSS FROM OPERATIONS

Our revenues, operating expenses and net loss for the three months ended June 30, 2012 and June 30, 2011 are as follows:

	Three Months			Three Months
	Ended June 30,			Ended June 30,
	2012			2011

Revenue	$	-		$	-

Operating expenses		69,201			13,876

Franchise tax expense		-			-

Net Loss	$	(69,201	)	$	(13,876	)

Revenues for the three months ended June 30, 2012 were $0, compared to $0 for the three months ended June 30, 2011.

For the three months ended June 30, 2012, operating expenses totaled $69,201 as compared to $13,876 for the three months ended June 30, 2011. The increase was primarily due to payments of monthly compensation to current officers and directors of the Company, increased professional fees for filing and other professional expenses.

SIX MONTHS ENDED JUNE 30, 2012 COMPARED TO THE SIX MONTHS ENDED JUNE 30, 2011

REVENUES, EXPENSES AND LOSS FROM OPERATIONS

Our revenues, operating expenses and net loss for the six months ended June 30, 2012 and June 30, 2011 are as follows:

	Six Months			Six Months
	Ended June 30,			Ended June 30,
	2012			2011

Revenue	$	-		$	-

Operating expenses		126,946			36,689

Franchise tax expense		400			-

Net Loss	$	(127,346	)	$	(36,689	)

Revenues for the six months ended June 30, 2012 were $0, compared to $0 for the six months ended June 30, 2011.

For the six months ended June 30, 2012, operating expenses totaled $127,346 as compared to $36,689 for the six months ended June 30, 2011. The increase was primarily due to payments of monthly compensation to current officers and directors of the Company, increased professional fees for filing and other professional expenses.

Sources and Uses of Cash

Operations

For the six months ended June 30, 2012, we used cash in our operation of $22,884 compared to $4,974 for the Three months ended June 30, 2011. These changes were primarily the result of the loss from operations of $127,346 and increased payments to officers and directors, professional and accounting fees paid to maintain corporate requirements.

Financing

We had net cash flows of $22,813 from financing activities for the six months ended June 30, 2012 compared to $ 204,976 for the six months ended June 30, 2011. Cash in the amount of $22,813 came from related party advances for the six months ended June 30, 2012.

CRITICAL ACCOUNTING POLICIES

The discussion and analysis of our financial condition and results of operations are based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses. In consultation with our Board of Directors, we have identified the following accounting policies that we believe are key to an understanding of our financial statements. These are important accounting policies that require management's most difficult, subjective judgments.

Our critical accounting policies, including the assumptions and judgments underlying them, are disclosed in our Calendar Year 2011 Form 10-K in Note 1- Summary of Significant Accounting Policies included in our Financial Statements. There were no significant changes to our critical accounting policies during the three months ended June 30, 2012. On an ongoing basis, we evaluate our estimates based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the result of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Results may differ from these estimates due to actual outcomes being different from those on which we based our assumptions.

Off-balance-Sheet Arrangements

We have no off-balance-sheet arrangements that 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 is deemed by our management to be material to investors.

ITEM 3 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

As a smaller reporting company we are not required to provide the information required by this Item.

ITEM 4 CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e)) under the Exchange Act) that is designed to ensure that information required to be disclosed by the Company in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time specified in the Commission's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer's management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Pursuant to Rule 13a-15(b) under the Exchange Act, the Company carried out an evaluation with the participation of the Company's management, the Company's Chief Executive Officer ("CEO") and Chief Financial Officer ("CFO"), of the effectiveness of the Company's disclosure controls and procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of the six months ended June 30, 2012. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that as of June 30, 2012, our disclosure controls and procedures were not effective at the reasonable assurance level due to the material weaknesses described below.

In light of the material weaknesses described below, we performed additional analysis and other post-closing procedures to ensure our financial statements were prepared in accordance with generally accepted accounting principles. Accordingly, we believe that the financial statements included in this report fairly present, in all material respects, our financial condition, results of operations and cash flows for the periods presented.

A material weakness is a control deficiency (within the meaning of the Public Company Accounting Oversight Board (PCAOB)) or combination of control deficiencies, such that there is a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected. Management has identified the following two material weaknesses which have caused management to conclude that, as of June 30, 2012, our disclosure controls and procedures were not effective at the reasonable assurance level:

1. We do not have written documentation of our internal control policies and procedures. Written documentation of key internal controls over financial reporting is a requirement of Section 404 of the Sarbanes-Oxley Act. Management evaluated the impact of our failure to have written documentation of our internal controls and procedures on our assessment of our disclosure controls and procedures and has concluded that the control deficiency that resulted represented a material weakness.

2. We do not have sufficient segregation of duties within accounting functions, which is a basic internal control. Due to our size and nature, segregation of all conflicting duties may not always be possible and may not be economically feasible. However, to the extent possible, the initiation of transactions, the custody of assets and the recording of transactions should be performed by separate individuals. Management evaluated the impact of our failure to have segregation of duties on our assessment of our disclosure controls and procedures and has concluded that the control deficiency that resulted represented a material weakness.

To address these material weaknesses, management performed additional analyses and other procedures to ensure that the financial statements included herein fairly present, in all material respects, our financial position, results of operations and cash flows for the periods presented.

Remediation of Material Weaknesses

To remediate the material weaknesses in our disclosure controls and procedures identified above, we have continued to refine our internal procedures to begin to implement segregation of duties and to reduce the number of audit adjustments. To assist management with additional internal controls, the general ledger and accounting records are under the control of an independent certified public accountant as a consultant to the Company on a monthly basis.

Changes in Internal Control over Financial Reporting. Except as noted above, there were no changes in our internal control over financial reporting, as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act, during our most recently completed fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

CHANGES IN INTERNAL CONTROLS

Our management, with the participation of our Chief Executive Officer and Chief Financial Officer, performed an evaluation to determine whether any change in our internal controls over financial reporting occurred during the six-month period ended June 30, 2012. Based on that evaluation, our Chief Executive Officer and our Chief Financial Officer concluded that no change occurred in the Company's internal controls over financial reporting during the six-months ended June 30, 2012 that has materially affected, or is reasonably likely to materially affect, the Company's internal controls over financial reporting.

PART II - OTHER INFORMATION

ITEM 1 LEGAL PROCEEDINGS

The Company is not involved in any legal proceedings.

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

On February 16, 2012, the Company issued 1,000,000 shares of common stock to a consultant, Teresa Vellardita, designee of Vince Vellardita, for services valued at $5,000 and 1,000,000 shares of common stock to Emmett Lamar Seals, III, the CEO of the Company, for services valued at $5,000.

On May 1, 2012, the Company issued 6,000,000 shares of common stock to Emmitt Lamar Seals, III, the CEO of the Company, for Services valued at $30,000.

ITEM 3 DEFAULTS UPON SENIOR SECURITIES

There have been no events that are required to be reported under this Item.

ITEM 4 MINE SAFETY DISCLOSURES

Not Applicable

ITEM 5 OTHER INFORMATION

On June 22, 2012 the Company filed form S-1, Registration Statement, and can be viewed in its entirety at www.sec.gov under company filings.

ITEM 6 EXHIBITS

3.1 Articles of Incorporation (incorporated by reference to our Form S-1 as filed with the Securities and Exchange Commission on July 17, 2008).

3.2 Certificate of Amendment of Certificate of Incorporation. (incorporated by reference to our Form 10-K as filed with the Securities and Exchange Commission on

3.3 Bylaws (incorporated by reference to our Form S-1 as filed with the Securities and Exchange Commission on July 17, 2008).

31 Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32 Certification pursuant to 18 U.S.C. Section 1350, As Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS XBRL Instance Document*

101.SCH XBRL Taxonomy Extension Schema Document*

101.CAL XBRL Taxonomy Extension Calculation Linkbase*

101.LAB XBRL Taxonomy Extension Label Linkbase*

101.PRE XBRL Taxonomy Extension Presentation Linkbase*

101.DEF XBRL Taxonomy Extension Definition Linkbase*

* To be filed by amendment.

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.

Seals Entertainment Corporation


Dated: August 20, 2012		/s/ E. Lamar Seals, III
		By: E. Lamar Seals, III
		Chief Executive Officer, Chief Financial Officer and Chairman

Seals Entertainment Corp 10-Q