UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 10-Q

x Quarterly Report under Section 13 or 15 (D) of the

Securities and Exchange Act of 1934

For The Quarterly Period Ended ~~June 30,~~December 31, 2012

¨ TRANSITION REPORT UNDER SECTION 13 OR 15 (D) OF THE

EXCHANGE ACT

Commission File Number 0 - 52724

FIRST CORPORATION

(Exact name of small business issuer as specified in its charter)

Colorado		90-0219158
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification Number)

Maranello, Watch House Green, Felsted, Essex, CM6 3EF, United Kingdom

Address of Principal Executive Office (Street and Number)

(403) 461-7283

(Issuer’s telephone number)

Indicate by check mark whether the registrant (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or 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 during the preceding 12 months.

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

Indicate by check mark whether the issuer is a "shell company" as defined in Rule 12b-2 of the Securities Exchange Act of 1934. Yes x¨ No ¨x

State the number of shares outstanding of each of the issuer's classes of common equity as of ~~June~~February 3011, ~~2012~~2013: 26263,~~385~~852,~~250~~500 shares.

FIRST CORPORATION

TABLE OF CONTENTS

		Page
PART I.	FINANCIAL INFORMATION
Item 1.	Financial Statements
	Condensed Balance Sheets as of June 30, 2012 (unaudited) and September 30, 2011	2
	Condensed Balance Sheets as of December 31, 2012 (unaudited) and September 30, 2012	2
	Condensed Statements of Operations for the Three and Nine Months Ended June 30, 2012 and 2011, and from December 27, 1995 (date of inception) through June 30, 2012 (unaudited)	3
	Condensed Statements of Operations for the Three Months Ended December 31, 2012 and 2011, and from December 27, 1995 (date of inception) through December 31, 2012 (unaudited)	3
	Condensed Statements of Changes in Stockholders’ Deficit from October 1, 2010 through June 30, 2012 (unaudited)	4
	Condensed Statements of Changes in Stockholders’ Deficit for the Three Months Ended December 31, 2012 (unaudited)	4
	Condensed Statements of Cash Flows for the Nine Months Ended June 30, 2012 and 2011, and from December 27, 1995 (date of inception) through June 30, 2012 (unaudited)	5
	Condensed Statements of Cash Flows for the Three Months Ended December 31, 2012 and 2011, and from December 27, 1995 (date of inception) through December 31, 2012 (unaudited)	5
	Notes to Condensed Financial Statements (unaudited)	6
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	13
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	1416
Item 4T.	Controls and Procedures	1416
PART II.	OTHER INFORMATION
Item 1.	Legal Proceedings	1518
Item 2.	Recent Sales of Unregistered Securities and Use of Proceeds	1518
Item 3.	Defaults Upon Senior Securities	1518
Item 4.	Submission of Matters to a Vote of Security Holders	1518
Item 5.	Other Information	1518
Item 6.	Exhibits	1518
Signatures		1619

Item 1. Financial Statements.

~~Item~~FIRST ~~1. Financial Statements.~~CORPORATION

~~FIRST~~(A ~~CORPORATION~~DEVELOPMENTAL STAGE COMPANY)

(ACONDENSED ~~DEVELOPMENTAL~~BALANCE ~~STAGE COMPANY)~~SHEETS

CONDENSED BALANCE SHEETS

	December 31, 2012			September 30, 2012
	(unaudited)
ASSETS


CURRENT ASSETS
Cash and cash equivalents	$	9,695		$	4,475
Prepaid insurance		6,584			9,102

TOTAL CURRENT ASSETS		16,279			13,577

Investment in Gecko Landmarks Ltd, at fair value		1,000,000			1,000,000

TOTAL ASSETS	$	1,016,279		$	1,013,577


LIABILITIES AND STOCKHOLDERS' DEFICIT


CURRENT LIABILITIES
Accounts payable	$	8,671		$	5,135
Accrued expenses		83,480			50,064
Due to stockholders		27,300			27,300
Convertible notes payable, net of debt discount of $86,697 and $142,499		1,369,563			1,271,261

TOTAL CURRENT LIABILITIES		1,489,014			1,353,760

COMMITMENTS AND CONTINGENCIES-See note

STOCKHOLDERS' DEFICIT
Preferred Stock, $ .001 par value, authorized 10,000,000 none issued		-			-
Common Stock, $ .001 par value, 1,000,000,000 shares authorized
263,852,500 shares issued and outstanding at December 31, 2012
and September 30, 2012		263,853			263,853
Additional paid-in capital		843,641			843,641
Accumulated deficit during developmental stage		(1,580,229	)		(1,447,677	)

TOTAL STOCKHOLDERS' DEFICIT		(472,735	)		(340,183	)

TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$	1,016,279		$	1,013,577

	June 30, 2012			September 30, 2011
	(Unaudited)
ASSETS
CURRENT ASSETS
Cash	$	58,202		$	27,793
Prepaid insurance		1,592			-
TOTAL CURRENT ASSETS		59,794			27,793
Investments		1,000,000			-
TOTAL ASSETS	$	1,059,794		$	27,793
LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES
Accounts payable	$	24,095		$	15,795
Accrued interest payable		13,404			9,420
Due to stockholder		67,420			67,420
Convertible notes payable, net of debt discount of $196,597 and $94,737		1,217,163			155,263
TOTAL CURRENT LIABILITIES		1,322,082			247,898
STOCKHOLDERS' DEFICIT
Preferred Stock, $ .001 par value, authorized 10,000,000 none issued		-			-
Common Stock, $ .001 par value, 500,000,000 shares authorized 26,385,250 shares issued and outstanding at June 30, 2012 and 25,885,250 shares issued and outstanding at September 30, 2011		26,385			25,885
Additional paid-in capital		1,081,109			820,461
Accumulated deficit during developmental stage	$	(1,369,782	)		(1,066,451	)
TOTAL STOCKHOLDERS' DEFICIT		(262,288	)		(220,105	)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$	1,059,794		$	27,793

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

~~The accompanying notes are an integral part of these unaudited condensed financial statements~~2

2FIRST CORPORATION

~~FIRST~~(A ~~CORPORATION~~DEVELOPMENTAL STAGE COMPANY)

(ACONDENSED ~~DEVELOPMENTAL~~STATEMENTS ~~STAGE~~OF ~~COMPANY)~~OPERATIONS

~~CONDENSED STATEMENTS OF OPERATIONS~~(Unaudited)

(Unaudited)

							From
	For the three			For the three			December 27, 1995
	months ended			months ended			(Date of Inception) to
	December 31, 2012			December 31, 2011			December 31, 2012



Revenue	$	-		$	-		$	-

Total revenue		-			-			-

Operating Expenses
Mineral exploration costs		-			-			30,700
Write off mineral claim		-			-			15,000
General and administrative		48,334			16,464			710,070
Total operating expenses		48,334			16,464			755,770

Net income (loss) from operations		(48,334	)		(16,464	)		(755,770	)

Other expenses

Loss from extinguishment of debt		-			-			417,055
Interest and amortization of debt		84,218			50,270			407,404
Total other expenses		84,218			50,270			824,459

Net loss	$	(132,552	)	$	(66,734	)	$	(1,580,229	)

Weighted average common shares		263,852,500			259,015,440

Net Loss Per Share
(Basic and Fully Dilutive)	$	-		$	-

													From
													December 27, 1995
	For the three months			For the three months			For the nine months			For the nine months			(Date of Inception)
	ended			ended			ended			ended			to June 30
	June 30, 2012			June 30, 2011			June 30, 2012			June 30, 2011			2012
Revenue	$	-		$	-		$	-		$	-		$	-
Total revenue		-			-			-			-			-
Operating Expenses
Mineral exploration costs		-			-			-			-			30,700
Write off mineral claim		-			-			-			-			15,000
General and administrative		55,029			175,788			156,419			253,075			666,266
Total operating expenses		55,029			175,788			156,419			253,075			711,966
Net loss from operations		(55,029	)		(175,788	)		(156,419	)		(253,075	)		(711,966	)
Other expenses
Loss from extinguishment of debt		-						-			-			417,055
Interest		43,115			45,244			146,912			45,244			240,761
Total other expenses		43,115			45,244			146,912			45,244			657,816
Net loss	$	(98,144	)	$	(221,032	)	$	(303,331	)	$	(298,319	)	$	(1,369,782	)
Weighted average common shares		26,385,250			25,885,250			26,222,841			25,266,702
Net Loss Per Share
(Basic and Fully Dilutive)	$	0.00		$	(0.01	)	$	(0.01	)	$	(0.01	)

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

~~The accompanying notes are an integral part of these unaudited condensed financial statements~~3

3FIRST CORPORATION

~~FIRST~~(A ~~CORPORATION~~DEVELOPMENTAL STAGE COMPANY)

(ACONDENSED ~~DEVELOPMENTAL~~STATEMENT ~~STAGE~~OF ~~COMPANY)~~ STOCKHOLDERS' DEFICIT

~~CONDENSED~~FOR ~~STATEMENT~~THE OFTHREE ~~STOCKHOLDERS' DEFICIT~~MONTHS

~~FROM~~ENDED ~~OCTOBER 1~~DECEMBER 31, ~~2010 THROUGH JUNE 30,~~ 2012

(Unaudited)

	Preferred Stock				Common Stock
	Number of Shares		Par Value Amount		Number of Shares		Par Value Amount		Additional Paid- In Capital		Accumulated Deficit During Developmental Stage			Total
Balance, September 30, 2010		-	$	-		24,868,000	$	24,868	$	123,532	$	(240,071	)	$	(91,671	)
Balance, September 30, 2012		-	$	-		263,852,500	$	263,853	$	843,641	$	(1,447,677	)	$	(340,183	)
Issuance of Common Stock - Mar 15/11 @ $.51 per share		-		-		199,750		200		101,673		-			101,873
Net loss		-		-		-		-		-		(132,552	)		(132,552	)
Issuance of Common Stock - Mar 15/11 @ $.92 per share		-		-		817,500		817		416,090		-			416,907
Balance, December 31, 2012		-	$	-		263,852,500	$	263,853	$	843,641	$	(1,580,229	)	$	(472,735	)
Benedicial conversion - convertible note		-		-		-		-		179,166		-			179,166
Net loss		-		-		-		-		-		(826,380	)		(826,380	)
Balance, September 30, 2011		-		-		25,885,250		25,885		820,461		(1,066,451	)		(220,105	)
Issuance of Common Stock for cash (net of fees) in December 2011		-		-		500,000		500		39,500		-			40,000
Beneficial conversion feature on 8% convertible notes										221,148					221,148
Net loss		-		-		-		-		-		(303,332	)		(303,332	)
Balance, June 30, 2012		-	$	-		26,385,250	$	26,385	$	1,081,109	$	(1,369,783	)	$	(262,289	)

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

FIRST CORPORATION

(A DEVELOPMENTAL STAGE COMPANY)

CONDENSED STATEMENTS OF CASH FLOWS

(Unaudited)

	Nine Months Ended June 30, 2012			Nine Months Ended June 30, 2011			From December 27, 1995 (Date of inception) to June 30, 2012
	For the three			For the three			From December 27, 1995
	months ended			months ended			(Date of inception) to
	December 31, 2012			December 31, 2011			December 31, 2012
Cash flows from operating activities:
Net loss	$	(~~303~~132,~~331~~552	)	$	(~~298~~66,~~319~~734	)	$	(1,~~369~~580,~~782~~229	)
Adjustments to reconcile net loss to net cash used in operating activities:
Adjustments to reconcile net loss to net cash
Non cash expenses		40,120						40,120
used in operating activities:
Amortization of debt discount		~~119~~55,~~288~~802			4045,~~251~~229			~~203~~313,~~717~~617
Issuance of stock for services rendered		-			-			15,750
Write off mineral claims		-			-			15,000
Loss on extinguishment of debt		-			-			417,055
Changes in operating assets and liabilities:
Prepaid expenses		(12,~~592~~518	)		-(7,051	)		(16,~~592~~584	)
Accounts payable		83,~~300~~537			22(8,~~208~~330	)		248,~~095~~672
Accrued interest		27,624			4,993			37,044
Accrued expenses		33,415			5,040			107,119
Net cash used in operating activities		(~~109~~37,~~591~~280	)		(~~230~~31,~~867~~846	)		(~~618~~709,~~593~~600	)
Investing activities:
Acquisition of mineral claims		-			-			(15,000	)
Net cash used in investing activities		-			-			(15,000	)
Cash flows from financing activities:
Proceeds from convertible promissory notes		~~100~~42,~~000~~500			~~250,000~~-			~~350~~392,~~000~~500
Proceeds from note payable to related party		-			-			15,000
Repayment of note payable to related party		-			-			(15,000	)
Issuance of common stock for cash		~~40,000~~-			-18,500			172,650
Advances from shareholder		-			~~91,095~~-			208,560
Repayments to shareholder		-			~~(10,000~~-	)		(39,415	)
Net cash provided by financing activities		~~140~~42,~~000~~500			~~331~~18,~~095~~500			~~691~~734,~~795~~295
Net increase in cash		30,409			100,228			58,202
Net increase (decrease) in cash and cash equivalents		5,220			(13,346	)		9,695
Cash at the beginning of period		27,793			-			-
Cash and cash equivalents at the beginning of period		4,475			27,793			-
Cash at the end of period	$	58,202		$	100,228		$	58,202
Cash and cash equivalents at the end of period	$	9,695		$	14,447		$	9,695
Supplemental disclosure of cash flow information:
Cash paid for:
Interest	$	-		$	-
Taxes	$	-		$	-
Non-cash investing and financing activities:
Issuance of stock for services	$	-		$	-		$	15,750
Issuance of stock for shareholder advances	$	-		$	~~101,725~~-		$	101,725
Beneficial conversion feature of convertible notes payable	$	~~221,148~~-		$	-		$	221,148
Issuance of convertible notes payable for investment	$	~~1,000,000~~-		$	-		$	1,000,000
Issuance of convertible notes payable in settlement of accrued interest	$	23,640		$	-		$	23,640
Issuance of convertible notes payable in settlement
of accrued interest	$	-		$	-		$	23,640
Reclass from shareholder advance into convertible notes
payable	$	-		$	-		$	40,120

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

FIRST CORPORATION

(A DEVELOPMENTAL STAGE COMPANY)

NOTES TO ~~THE~~ CONDENSED FINANCIAL STATEMENTS

~~JUNE~~December 3031, 2012 (Unaudited)

~~(Unaudited)~~NOTE 1 – Description of Business

~~NOTE~~First Corporation (the "Company") 1was –incorporated ~~Description~~under the laws of ~~Business~~the State of Colorado on December 27, 1995. The Company's activities to date have been limited to organization and capital formation. The Company was originally "an exploration stage company" and had acquired a series of mining claims for exploration and formulated a business plan to investigate the possibilities of a viable mineral deposit. However, due to difficulty securing financing, the board of directors voted to discontinue operations of mineral claims, and pursue other investment opportunities. The company is a development stage entity, as defined by the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") Topic 915.

~~First~~To ~~Corporation~~date, (the "Company~~") was~~ ~~incorporated~~has ~~under~~generated ~~the~~no ~~laws~~sales revenues, ofand ~~the~~has ~~State~~incurred ofsignificant ~~Colorado~~expenses onand ~~December~~has ~~27,~~sustained ~~1995~~losses. ~~The~~Consequently, the Company's ~~activities~~operations toare ~~date~~subject ~~have been limited~~ to ~~organization and capital formation. The Company was originally "an exploration stage company" and had acquired a series~~ ofall ~~mining~~the ~~claims~~risks ~~for~~inherent ~~exploration~~in ~~and formulated a business plan to investigate~~ the ~~possibilities~~establishment of a ~~viable~~new ~~mineral~~business ~~deposit~~enterprise. ~~However, due~~For ~~to difficulty securing financing,~~ the ~~board~~period offrom ~~directors~~inception ~~voted~~on toDecember ~~discontinue operations of mineral claims~~27, ~~and~~1995 ~~pursue other~~(Date ~~investment~~of ~~opportunities.~~Inception) ~~The~~through ~~company~~December is31, ~~a development stage entity~~2012, ~~as defined by~~ the ~~Financial~~Company ~~Accounting~~has ~~Standards~~accumulated ~~Board~~losses ~~("FASB") Accounting~~of ~~Standards Codification ("ASC") Topic 915~~$1,580,229.

~~To date, the Company has generated no sales~~NOTE ~~revenues,~~2- ~~have~~Summary ~~incurred significant expenses and have sustained losses. Consequently, the Company's operations are subject to all the risks inherent in the establishment~~ of aSignificant ~~new~~Accounting ~~business enterprise. For the period from inception on December 27, 1995 (Date of Inception) through June 30, 2012, the Company has accumulated losses of $1,369,782.~~Policies

~~NOTE 2-~~(A) ~~Summary~~Basis of ~~Significant Accounting Policies~~Presentation

The accompanying unaudited condensed financial statements have been prepared in accordance with Rule S-X of the Securities and Exchange Commission (Athe “SEC”) ~~Basis~~and with the instructions to Form 10-Q. Accordingly, they do not include all of ~~Presentation~~the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements.

~~The~~In ~~condensed~~the ~~balance~~opinion ~~sheet~~of asmanagement, all adjustments (consisting of normal ~~September~~recurring accruals) considered necessary for a fair presentation have been included. However, the results from operations for the three month period ended December 31, 2012 are not necessarily indicative of the results that may be expected for the year ending September 30, ~~2011~~2013. ~~has~~The ~~been~~unaudited ~~derived~~condensed ~~from~~financial ~~audited~~statements should be read in conjunction with the September 30, 2012 financial statements and footnotes thereto included in the Company’s Form 10-K filed with the SEC.

~~The accompanying unaudited condensed financial statements have been prepared in accordance with Rule S-X of the Securities and Exchange Commission~~ (~~the "SEC"~~B) ~~and~~Going with the instructions to Form 10-Q. accordingly, they do not include all of the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements.Concern

InAs ~~the~~reflected ~~opinion~~in ofthe ~~management,~~accompanying ~~all adjustments~~unaudited ~~(consisting~~condensed offinancial ~~normal recurring accruals) considered necessary for a fair presentation have been included. However~~statements, the ~~results from~~Company ~~operations~~is ~~for~~in the ~~three~~development ~~and~~stage. ~~nine~~The ~~months~~accompanying ~~periods~~unaudited ~~ended~~condensed ~~June~~financial ~~30,~~statements have ~~2012~~been ~~are~~prepared ~~not~~assuming ~~necessarily indicative of~~ the ~~results~~Company ~~that~~will ~~may be~~continue ~~expected~~as ~~for~~a ~~the~~going ~~year~~concern. ~~ending~~As ~~September~~shown ~~30,~~in ~~2012.~~the ~~The~~accompanying unaudited condensed financial statements, ~~should be read in conjunction with~~ the ~~September~~Company ~~30,~~has ~~2011~~no ~~financial~~sales ~~statements~~ and ~~footnotes~~has ~~thereto~~incurred ~~included~~a innet ~~the~~loss ~~Company's~~of ~~Form~~$1,580,229 ~~10-K~~since ~~filed with the SEC~~inception.

~~(B) Going Concern~~6

As reflected in the accompanying unaudited condensed financial statements, the Company is in the development stage. The accompanying unaudited condensed financial statements have been prepared assuming the Company will continue as a going concern. As shown in the accompanying unaudited condensed financial statements, the Company has no sales and has incurred a net loss of $1,369,782 since inception. This raises substantial doubt about ~~its~~ its ability to continue as a going concern. The ~~unaudited~~ability ~~condensed~~of ~~financial statements do not include any adjustments that might be necessary if~~ the Company ~~is unable~~ to continue as a going concern. ~~The~~is ~~ability~~dependent ofon the Company's ability to ~~continue~~raise asadditional acapital ~~going~~and implement its business plan.

6The unaudited condensed financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

~~FIRST CORPORATION~~(C) Cash and Cash Equivalents

(AFor ~~DEVELOPMENTAL~~purposes of the statement of cash flows, ~~STAGE~~the ~~COMPANY)~~Company considers all highly liquid debt instruments purchased with maturity of three months or less to be cash equivalents.

~~NOTES TO~~(D) ~~THE~~Use ~~CONDENSED~~of ~~FINANCIAL STATEMENTS~~Estimates

~~JUNE~~The preparation of unaudited condensed ~~30,~~financial ~~2012~~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 unaudited condensed financial statements and the reported amounts of revenues and expenses during the year. Actual results could differ from these estimates.

(~~Unaudited~~E) Fair Value of Financial Instruments

~~NOTE~~Fair 2-Value ~~Summary~~Measurements ofunder ~~Significant~~GAAP ~~Accounting~~clarifies ~~Policies~~the ~~(continued)~~principle that fair value should be based on the assumptions market participants would use when pricing an asset or liability and establishes a fair value hierarchy that prioritizes the information used to develop those assumptions. Under the standard, fair value measurements are separately disclosed by level within the fair value hierarchy. It only applies to accounting pronouncements that already require or permit fair value measures, except for standards that relate to share-based payments.

~~concern~~Level 1 is- ~~dependent~~Quoted onprices ~~the~~in ~~Company's~~active ~~ability to~~markets ~~raise~~for ~~additional~~identical ~~capital~~assets ~~and~~or ~~implement its business plan~~liabilities.

Level 2 - Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (Cless active markets): ~~Cash~~or ~~and~~model-derived ~~Cash~~calculations ~~Equivalents~~in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities.

~~For~~Level ~~purposes~~3 of- ~~the~~Unobservable inputs ~~statement~~to ~~of cash flows,~~ the ~~Company~~valuation ~~considers~~methodology ~~all~~that ~~highly~~are ~~liquid~~significant ~~debt~~to ~~instruments~~the ~~purchased~~measurement ~~with~~of ~~maturity~~fair value of ~~three~~assets ~~months~~ or ~~less to be cash equivalents~~liabilities.

~~(D)~~To ~~Use~~the extent that valuation is based on models or inputs that are less observable in the market, the determination of ~~Estimates~~fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement.

The preparation of unaudited condensed 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 unaudited condensed financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.7

The carrying value of the Company's cash and cash equivalents, accounts payable, short-term borrowings (Eincluding convertible notes payable), ~~Fair~~and other ~~Value~~current assets and liabilities approximate fair value because of ~~Financial~~their ~~Instruments~~short-term maturity. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed, otherwise only available information pertinent to fair value has been disclosed.

~~Fair~~The ~~Value~~Company ~~Measurements~~considers ~~under~~its ~~GAAP~~investment ~~clarifies~~in ~~the~~Gecko ~~principle~~Landmarks ~~that~~Ltd ~~fair~~to ~~value should~~ be ~~based~~level on3, ~~the~~and ~~assumptions~~accounting ~~market~~guidance ~~participants~~requires ~~would use when pricing an asset or liability and establishes~~ a ~~fair~~reconciliation ~~value~~of ~~hierarchy that prioritizes~~ the ~~information used to develop~~ ~~those~~beginning ~~assumptions.~~and ~~Under~~ending ~~the~~balances ~~standard,~~for ~~fair~~each ~~value~~major ~~measurements~~category ~~are~~of ~~separately disclosed by level within the fair value hierarchy~~assets. It ~~only~~The ~~applies~~reconciliation tois ~~accounting~~as ~~pronouncements that already require or permit fair value measures, except for standards that relate to share-based payments.~~follows:

Level 1 - Quoted prices in active markets for identical assets or liabilities.

	Fair Value Measurements Using Significant
	Unobservable Inputs (Level 3)
	As of		As of
	December 31, 2012		September 30, 2012
Beginning balance of investments in Level 3	$	1,000,000	$	-
Total unrealized gains included in comprehensive income		-		-
Purchases in and/or sales out of Level 3		-		1,000,000
Transfers in/out of Level 3		-		-
Ending balance of investments in Level 3	$	1,000,000	$	1,000,000

~~Level 2 - Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions~~ (~~less active markets~~F): orPer ~~model-derived~~Share ~~calculations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities.~~Data

~~Level~~Basic 3and -diluted ~~Unobservable~~net loss per common share ~~inputs~~for toall periods presented is computed based on the ~~valuation~~weighted ~~methodology~~average ~~that~~number of common shares outstanding as defined by ASC 260, “Earnings Per Share”. The effect of stock options on diluted EPS is determined through the application of the treasury stock method, whereby proceeds received by the Company based on assumed exercises are ~~significant~~hypothetically used to repurchase the ~~measurement~~Company's common ofstock ~~fair~~at ~~value~~the ofaverage ~~assets~~market orprice ~~liabilities~~during the period. For the period ended December 31, 2012 and the year ended September 30, 2012, any common stock equivalents were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share.

To(G) ~~the~~Provision extent that valuation is based on models or inputs that are less observable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for ~~disclosure~~Income purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement.Taxes

7The Company uses the asset and liability method of accounting for income taxes. This method requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of certain assets and liabilities. Deferred income tax assets and liabilities are computed annually for the difference between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period, plus or minus the change during the period in deferred tax assets and liabilities.

~~FIRST CORPORATION~~8

(ADeferred ~~DEVELOPMENTAL~~income taxes may arise from temporary ~~STAGE~~differences ~~COMPANY)~~resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of the assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company had no significant deferred tax items arise during any of the periods presented.

~~NOTES TO~~(H) ~~THE~~Impairment ~~CONDENSED~~of ~~FINANCIAL~~Long-Lived ~~STATEMENTS~~Assets

~~JUNE~~In accordance with Accounting Standards 30Codification (“ASC”) Topic 350, “Intangibles – Goodwill and others”, the Company reviews long-lived assets for impairment whenever circumstances and situations change such that there is an indication that the carrying amounts may not be recovered. In such circumstances, the Company will estimate the future cash flows expected to result from the use of the asset and its eventual disposition. Future cash flows are the future cash inflows expected to be generated by an asset less the future outflows expected to be necessary to obtain those inflows. If the sum of the expected future cash flows (undiscounted and without interest charges) is less than the carrying amount of the asset, the Company will recognize an impairment loss to adjust to the fair value of the asset. At December 31, 2012, the Company does not believe its long term asset requires an impairment loss.

(~~Unaudited~~I) Concentration of Credit Risk

The ~~carrying~~Company ~~value of~~maintains ~~the~~its ~~Company's~~temporary cash investments ~~and~~in ~~cash~~high ~~equivalents,~~credit ~~accounts~~quality ~~payable,~~financial ~~short-term~~institutions. ~~borrowings~~At ~~(including convertible notes payable)~~times, ~~and other~~such ~~current~~amounts ~~assets~~may ~~and~~exceed ~~liabilities~~federally ~~approximate~~insured ~~fair~~limits.

~~NOTE 2-~~(J) ~~Summary~~Recent ~~of Significant~~ Accounting ~~Policies (continued)~~Pronouncements

~~value because~~Recent ofaccounting ~~their~~pronouncements ~~short-term maturity. All other significant financial assets, financial liabilities and equity instruments of the~~issued ~~Company~~by ~~are either recognized or disclosed in~~ the ~~financial~~FASB ~~statements~~(including ~~together~~its ~~with~~Emerging ~~other~~Issues ~~information~~Task ~~relevant~~Force), ~~for~~the ~~making a reasonable assessment of future cash flows~~AICPA, ~~interest rate risk~~ and ~~credit~~the ~~risk.~~SEC ~~Where~~did ~~practicable~~not, ~~the~~or ~~fair~~are ~~values~~not ofbelieved ~~financial~~by ~~assets~~management ~~and~~will ~~financial liabilities~~ have ~~been determined and disclosed~~, ~~otherwise~~a ~~only~~material ~~available~~impact ~~information~~on ~~pertinent~~the toCompany's ~~fair~~present ~~value~~or ~~has~~future ~~been disclosed~~financial statements.

~~As of~~NOTE ~~June~~3- ~~30,~~Investment ~~2012,~~in ~~there~~Gecko ~~were~~Landmarks, ~~no financial assets or liabilities that were measured at fair value on a recurring basis.~~Ltd

~~(F)~~Effective June ~~Per~~4, ~~Share~~2012, ~~Data~~The Company conducted the closing of its Securities Subscription and Option Agreement with Gecko Landmarks Limited, a limited liability company formed under the laws of Finland. First Corporation purchased a 10% equity interest in Gecko for an aggregate purchase price of $1,000,000. The purchase was funded by issuance of convertible notes in the original principal amount of $1,000,000. (Note 6).

Basic and diluted net loss per common share for all periods presented is computed based on the weighted average number of common shares outstanding as defined by ASC 260, “Earnings Per Share”. The effect of stock options on diluted EPS is determined through the application of the treasury stock method, whereby proceeds received by the Company based on assumed exercises are hypothetically used to repurchase the Company's common stock at the average market price during the period. For the three and nine months ended June 30, 2012, and 2011, any common stock equivalents were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share.9

The Company has the option to acquire an additional 23% of the share capital of Gecko through March 31, 2013 for an amount of 3.45 million dollars (G$3,450,000). ~~Provision~~As of December 31, 2012, the Company has not exercised the option for ~~Income~~additional ~~Taxes~~ownership in Gecko.

~~The Company uses the asset and liability~~NOTE ~~method~~4 of– ~~accounting~~Common for income taxes. This method requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of certain assets and liabilities. Deferred income tax assets and liabilities are computed annually for the difference between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period, plus or minus the change during the period in deferred tax assets and liabilities.Stock

8Preferred Stock

~~FIRST~~The ~~CORPORATION~~Company has authorized the issuance of 10,000,000 shares of preferred stock, with a par value of $.001 per share. The Company’s Board of Directors has broad discretion to create one or more series of preferred stock and to determine the rights, preferences, and privileges of any such series. As of December 31, 2012, none have been issued.

~~(A DEVELOPMENTAL~~Common ~~STAGE COMPANY)~~Stock

~~NOTES~~Effective TOOctober ~~THE~~2012, ~~CONDENSED~~the ~~FINANCIAL~~Company ~~STATEMENTS~~amended its articles of incorporation to increase the authorized stock from one hundred million shares, par value $.001 per share, to 1,000,000,000 shares, par value $.001 per share. The board also approved a 10-for-1 split of the issued and outstanding shares which took effect in October 2012 and effectively increased the issued and outstanding common shares increased from 26,385,250 to 263,852,500. All references in the unaudited condensed financial statement and notes thereto have been retroactively restated to reflect the stock split.

~~JUNE 30~~As of December 31, 2012, there were 263,852,500 shares of common stock issued and outstanding.

~~(Unaudited)~~NOTE 5 – Related Party Transactions

~~Deferred~~During ~~income~~the ~~taxes~~year ~~may~~ended ~~arise~~September ~~from~~30, ~~temporary~~2012, ~~differences~~the ~~resulting~~Company ~~from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non~~re-~~current~~classed $40,120 ~~depending on the classification~~ of ~~the~~a ~~assets~~shareholder/officer ~~and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset~~ or ~~liability~~a ~~are~~company ~~classified~~controlled asby ~~current or non-current depending on~~ the ~~periods~~shareholder/office inof ~~which~~ the ~~temporary differences are expected to reverse. The~~ Company ~~had~~into ~~no significant deferred tax~~the ~~items~~convertible ~~arise~~note. ~~during~~(refer ~~any~~note ~~of the periods presented~~6).

~~(H)~~As ~~Concentration~~of December 31, 2012 and September 30, 2012, the Company owed two separate shareholders the sum of ~~Credit~~$27,300. ~~Risk~~These advances do not carry a stated interest rate and are payable to the shareholders on demand.

~~The Company maintains its temporary cash~~ ~~investments~~NOTE in6 ~~high~~– ~~credit~~Convertible ~~quality~~Notes ~~financial institutions. At times, such amounts may exceed federally insured limits.~~Payable

~~NOTE~~On April 8, 2011, the Company issued an 28% –convertible ~~Summary~~note payable in the principal face amount of ~~Significant~~$250,000 ~~Accounting~~in ~~Policies~~exchange for cash proceeds of the same amount. The note provides for the payment of eight percent (~~continued~~8%) interest per annum with an initial due date of April 8, 2012. The note also provides for potential conversion into common stock of the Company at a price of $.060 per share. Based upon the intrinsic value on the date of issuance, the note has a beneficial conversion feature, for which the Company has recorded a debt discount in the amount of $179,166. This debt discount has been fully amortized. On April 26, 2012, the note holders agreed to extend the note to April 26, 2013, including accrued interest in the amount of $23,640, plus shareholder loan amount of $40,120. The new note amounts to $313,760 and has a beneficial conversion feature, for which the Company has recorded a debt discount in the amount of in the amount of $26,147. As of December 31, 2012, the Company has accrued interest payable on the face amount of the note in the amount of $17,222. The Company has also recognized $6,591 and $45,229 as interest expense from the amortization of the debt discount for the three months ended December 31, 2012 and 2011, respectively.

~~(I) Recent Accounting Pronouncements~~10

InOn March ~~December~~1, ~~2011~~2012, the ~~FASB~~Company issued ~~ASU 2011-12~~an 8% convertible note payable in the principal face amount of $100,000 ~~Deferral~~in exchange for cash proceeds of the ~~Effective~~same ~~Date~~amount. ~~for~~The ~~Amendments~~notes toprovides for the ~~Presentation~~payment of ~~Reclassifications~~8% ofinterest ~~Items~~per ~~out~~annum with a due date of ~~Accumulated~~March 1, 2013. The ~~Other~~note ~~Comprehensive~~also ~~Income~~provides infor ~~Accounting~~potential ~~Standards~~conversion ~~Update~~into ~~No.~~common ~~2011-05.~~stock ~~The~~of ~~objective~~the Company at a price of ~~this~~$.060 ~~pronouncement~~per isshare. toBased ~~improve~~upon the intrinsic ~~comparability~~value of the date of issuance the note has a beneficial conversion feature, ~~consistency~~for ~~and~~which ~~transparency~~the Company has recorded a debt discount in the amount of ~~financial~~$20,000. ~~reporting~~The ~~and~~debt todiscount ~~increase~~is being amortized to the ~~prominence~~maturity date of ~~items~~the ~~reported~~note, inwhich ~~other~~is ~~comprehensive~~twelve months from the ~~income~~date of issuance. ~~When~~At ~~effective~~December 31, ~~ASU~~2012, ~~2011-05~~the ~~will~~Company ~~help~~has ~~financial~~accrued ~~statement~~interest ~~users~~payable ~~better~~on ~~understand~~ the ~~causes~~face amount of anthe ~~entity's~~note ~~change~~ in ~~financial~~the amount ~~position~~of ~~and~~$6,711. ~~results~~The ofCompany ~~operations.~~has ~~Management~~also ~~does~~recognized ~~not~~$5,101 ~~feel~~and ~~that~~$-0- as interest expense from the ~~adoption~~amortization of ~~this~~the ~~update~~debt ~~will~~discount for ~~have~~the athree ~~substantial~~months ~~impact~~ended ~~on the~~December ~~unaudited~~31, ~~condensed~~2012 ~~financial~~and ~~statements~~2011, respectively.

InOn June 1, ~~2011~~2012, and June 11, 2012 the ~~FASB~~Company issued ~~ASU~~8% ~~2011-05~~convertible notes payable in the aggregate principal face amounts of $1,000,000 ~~Comprehensive~~in ~~Income~~exchange ~~(Topic~~for ~~220),~~cash ~~Presentation~~proceeds of ~~Comprehensive~~the ~~Income~~same amount. The ~~objective~~notes provide for the payment of ~~this~~8% ~~update~~interest isper toannum ~~improve~~with due dates of ~~the~~June ~~comparability~~1, ~~consistency~~2013 and ~~transparency~~June 11, 2013. The notes also provides for potential conversion into common stock of ~~financial~~the ~~reporting~~Company ~~and~~at toa ~~increase~~price of $.60 per share. Based upon the ~~prominence~~intrinsic value of ~~items~~the ~~reported~~date inof ~~other~~issuance the note has a beneficial conversion feature, for which ~~comprehensive~~the ~~income.~~Company ~~This~~has ~~update~~recorded ~~eliminates~~debt discounts in the ~~option~~amount of $175,000. The debt discount is being amortized to ~~present~~the ~~components~~maturity date of the ~~other~~notes, ~~comprehensive~~which ~~income~~is astwelve ~~part~~months from the dates of issuance. At December 31, 2012, the ~~statement~~Company has accrued interest payable on the face amount of ~~changes~~the note in ~~stockholders'~~the ~~equity~~amount of $45,224. The Company has also recognized $44,110 and $-0- as interest expense from the amortization of the debt discount for the three months ended December 31, 2012 and 2011, respectively.

InOn ~~January~~December 20, ~~2010~~2012, the ~~FASB~~Company issued ~~ASU~~8% ~~2010-6, Improving~~convertible ~~Disclosures~~notes ~~About~~payable ~~Fair~~in ~~Value~~the ~~Measurements,~~principal ~~which~~face ~~requires~~amount ~~reporting~~of ~~entities~~$42,500 toin ~~make~~exchange ~~new~~for ~~disclosures~~cash ~~about recurring~~proceeds ~~and~~of ~~nonrecurring~~the ~~fair-value~~same ~~measurements~~amount. ~~including~~The ~~significant~~notes ~~transfers~~provides ~~into~~for ~~and~~the ~~out~~payment of ~~Level~~8% 1interest ~~and~~per ~~Level~~annum 2with ~~fair-value~~a ~~measurements and~~due ~~information~~date onof ~~purchases,~~December ~~sales~~20, ~~issuance,~~2013. ~~and~~The ~~settlements~~notes also onprovides afor ~~gross~~potential ~~basis~~conversion ininto ~~the~~common ~~reconciliation~~stock of ~~Level~~the 3Company ~~fair-value~~at ~~measurements. ASU~~a ~~2010-6~~price isof ~~effective~~$.03 ~~for~~per ~~annual~~share. ~~reporting~~Based ~~periods~~upon ~~beginning~~the ~~after~~intrinsic value ~~December~~of ~~15,~~the ~~2009,~~date ~~except~~of ~~for~~issuance ~~Level~~the 3note ~~reconciliation~~does ~~disclosures which~~not ~~are~~have ~~effective~~a ~~for~~beneficial ~~annual~~conversion ~~periods~~feature. ~~beginning~~At ~~after~~ December 1531, ~~2010.~~2012, ~~The~~the ~~adoption~~Company ofhas ~~ASU~~accrued interest ~~2010-6~~payable ~~did~~on ~~not~~the ~~have~~face aamount ~~material~~of ~~effect on~~ the ~~Company’s~~note ~~unaudited~~in ~~condensed~~the ~~financial~~amount ~~statements~~of $104.

~~Other recent accounting pronouncements~~NOTE ~~issued~~7 by– ~~the~~Material ~~FASB (including its Emerging Issues Task Force), the AICPA, and the SEC did not, or are not believed by management will have, a material impact on the Company's present or future financial statements.~~Agreements

9On July 8, 2009 the Company entered into a letter of intent containing a binding agreement for a share exchange whereby the Company would acquire 1.6 million shares of Acquma Holdings Limited (Acquma) from Louis Consulting in exchange for 4.8 million shares of the Company's restricted common stock. Upon closing of the agreement, the Company would own 10% of the issued and outstanding shares of Acquma. The closing was scheduled to take place on or before September 15, 2009. As of the date of issuance of these financial statements, the Company had not closed on this agreement.

~~FIRST~~On October 16, 2009, the Company replaced ~~CORPORATION~~the above agreement with a new agreement that specified that the Company would acquire all of the issued and outstanding shares of Acquma for the Acquma shareholders in exchange for the issuance of 64,437,848 shares of the Company's common stock. Upon closing of this agreement, Acquma will become a wholly-owned subsidiary of First Corporation. The Company has paid $40,000 in legal fees with regards to this potential acquisition. As of the date of issuance of these financial statements, the Company had not closed on this agreement.

~~(A DEVELOPMENTAL STAGE COMPANY)~~11

~~NOTES TO~~NOTE ~~THE~~8-COMMITMENTS ~~CONDENSED~~AND ~~FINANCIAL STATEMENTS~~CONTINGENCIES

~~JUNE 30,~~Consulting ~~2012~~agreements

~~(Unaudited)~~In August, 2012 the Company entered into a consulting agreement with an individual who will join the Board of Gecko Landmarks Ltd. and provide feedback and recommendations regarding investment and development initiatives, at an annual expense of $50,000, plus expenses. Consulting expense for the period ended December 31, 2012 relating to this agreement is $12,500 and is included in general and administrative expense.

~~NOTE 3-~~Litigation ~~Investment in Gecko Landmarks, Ltd~~

~~Effective June~~From 4,time ~~2012~~to time, ~~The~~we ~~Company~~may ~~conducted~~become ~~the~~involved in ~~closing~~various oflawsuits ~~its~~and ~~Securities~~legal ~~Subscription~~proceedings ~~and~~which ~~Option~~arise ~~Agreement~~in ~~with~~the ~~Gecko~~ordinary ~~Landmarks~~course ~~Limited~~of business. However, litigation is subject to inherent auncertainties, ~~limited~~and ~~liability~~an ~~company~~adverse ~~formed~~result ~~under~~in ~~the~~these ~~laws~~or ofother ~~Finland.~~matters ~~First~~may ~~Corporation~~arise ~~purchased~~from atime ~~10%~~to ~~equity~~time ~~interest~~that inmay ~~Gecko~~harm ~~for~~our anbusiness. Except as ~~aggregate~~described, ~~purchase~~we ~~price~~are currently not aware of ~~$1,000,000.~~any ~~The~~such ~~purchase~~legal ~~was~~proceedings ~~funded~~that bywe ~~issuance~~believe ofwill ~~convertible~~have, ~~notes~~individually or in the ~~original~~aggregate, a ~~principal~~material ~~amount of~~adverse $1effect on our business,~~000,000.~~ ~~(Note~~financial 6)condition or operating results.

The Company has an option to acquire an additional 23% of the share capital of Gecko within six (6) months of the date of the LOI for an amount of 3.45 million dollars ($3,450,000). As of June 30, 2012, the Company has not exercised the option for additional ownership in Gecko.12

NOTE 4 – Common Stock

In March of 2011, the Company issued 1,017,250 shares of common stock which was valued at $.10 per share, for repayment of advances made by shareholders to the Company in the amount of $101,725.

In April of 2011, the Company entered into a Securities Purchase Agreement with an accredited investor to sell unsecured 8% Convertible Notes in the aggregate original principal amount of up to $2,000,000 with an initial investment of $250,000. The Company may require additional note purchases. In December of 2011, an accredited investor agreed to purchase 500,000 shares of the corporation's common stock at a price of $0.10 per share for a total of $40,000, net of fees.

In June of 2012, The Company entered into Securities Purchase Agreement with an accredited investor to sell secured 8% Convertible Notes in an aggregate principal amount of $1,000,000. The proceeds were used to fund the acquisition of a 10% equity interest in Gecko Landmarks Ltd (Note 2).

NOTE 5 – Related Party Transactions

As of June 30, 2012, and September 30, 2011, the Company owed three separate shareholders the sum of $67,420. These advances do not carry a stated interest rate and are payable to the shareholders on demand.

NOTE 6 – Convertible Note Payable

On April 8, 2011, the Company issued an 8% convertible note payable in the principal face amount of $250,000 in exchange for cash proceeds of the same amount. The note provides for the payment of eight percent (8%) interest per annum with an initial due date of April 8, 2012. The note also provides for potential conversion into common stock of the Company at a price of $.60 per share. Based upon the intrinsic value on the date of issuance, the note has a beneficial conversion feature, for which the Company has recorded a debt discount in the amount of $179,166. This debt discount has been fully amortized. The note holders agreed to extend the note to April 26, 2013, including accrued interest in the amount of $23,640. The new note amounts to $313,760 have a beneficial conversion feature, for which the Company has recorded a debt discount in the amount of in the amount of $26,147. As of June 30, 2012, the Company has accrued interest payable on the face amount of the note in the amount of $5,213. The Company has also recognized $99,392 as interest expense for the period ended June 30, 2012 from the amortization of the debt discount.

FIRST CORPORATION

(A DEVELOPMENTAL STAGE COMPANY)

NOTES TO THE CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2012

(Unaudited)

On March 1, 2012, the company issued an 8% convertible note payable in the principal face amount of $100,000 in exchange for cash proceeds of the same amount. The notes provides for the payment of 8% interest per annum with a due date of March 1, 2013. The note also provides for potential conversion into common stock of the Company at a price of $.60 per share. Based upon the intrinsic value of the date of issuance the note has a beneficial conversion feature, for which the Company has recorded a debt discount in the amount of $20,000. The debt discount is being amortized to the maturity date of the note, which is twelve months from the date of issuance. At June 30, 2012, the Company has accrued interest payable on the face amount of the note in the amount of $2,652. The company has also recognized $8,274 as interest expense from the amortization of the debt discount.

On June 1, 2012, and June 11, 2012 the company issued 8% convertible notes payable in the aggregate principal face amounts of $1,000,000 in exchange for cash proceeds of the same amount. The notes provides for the payment of 8% interest per annum with a due dates of June 1, 2013 and June 11, 2013. The notes also provides for potential conversion into common stock of the Company at a price of $.60 per share. Based upon the intrinsic value of the date of issuance the note has a beneficial conversion feature, for which the Company has recorded debt discounts in the amount of $175,000. The debt discount is being amortized to the maturity date of the notes, which is twelve months from the dates of issuance. At June 30, 2012, the Company has accrued interest payable on the face amount of the note in the amount of $5,479. The Company has also recognized $11,621 as interest expense from the amortization of the debt discount.

NOTE 7 – Material Agreements

On July 8, 2009 the Company entered into a letter of intent containing a binding agreement for a share exchange whereby the Company would acquire 1.6 million shares of Acquma Holdings Limited (Acquma) from Louis Consulting in exchange for 4.8 million shares of the Company's restricted common stock. Upon closing of the agreement, the Company would own 10% of the issued and outstanding shares of Acquma. The closing was scheduled to take place on or before September 15, 2009. As of date, the date of issuance of these financial statements, the Company had not closed on this agreement.

On October 16, 2009, the Company replaced the above agreement with a new agreement that specified that the Company would acquire all of the issued and outstanding shares of Acquma for the Acquma shareholders in exchange for the issuance of 64,437,848 shares of the Company's common stock. Upon closing of this agreement, Acquma will become a wholly-owned subsidiary of First Corporation. The Company has paid $40,000 in legal fees with regards to this potential acquisition. As of date, the date of issuance of these financial statements, the Company had not closed on this agreement.

FIRST CORPORATION

(A DEVELOPMENTAL STAGE COMPANY)

NOTES TO THE CONDENSED FINANCIAL STATEMENTS

JUNE 30, 2012

(Unaudited)

NOTE 8 – Subsequent Events

Management evaluated all activities of the Company through issuance date of the Company's interim unaudited condensed financial statements and concluded that no subsequent events have occurred that would require adjustments or disclosures into the interim unaudited condensed financial statements.

Item 2.

Management’s Discussion and Analysis of Financial Condition and Results of Operation

Corporate Background

First Corporation is a corporation formed under the laws of the State of Colorado on December 27, 1995. Our principal executive offices are located in England. Our original business was the exploration of mineral claims for commercially viable deposits of precious and base metals. However, on May 18, 2008, our board of directors voted unanimously to discontinue exploration of our mineral claims due to the difficulty in securing adequate financing. We have since pursued other opportunities.

~~Gecko Landmarks Ltd. Share Acquisition~~Overview

~~Effective~~We ~~April~~are 12a company with a 10% interest in Gecko Landmarks Ltd., a ~~2012~~Finnish company, ~~First~~as ~~Corporation entered~~well ~~into~~as aan ~~Securities~~option ~~Subscription~~to ~~and~~acquire ~~Option~~a ~~Agreement~~further ~~with~~interest in Gecko Landmarks Ltd., ~~for~~which ~~the~~option ~~acquisition~~has bybeen ~~First~~extended ~~Corporation~~to ofMarch an31, ~~initial~~2013 ~~10%~~by ~~stake~~mutual inconsent ~~Gecko~~of ~~Landmarks~~the parties.

ByEffective ~~Written~~October ~~Consent~~2012, ~~dated~~First ~~March~~Corporation ~~27,~~amended ~~2012,~~its ~~our~~Articles ~~sole~~of ~~director~~Incorporation ~~approved~~to ~~this~~increase ~~agreement~~the ~~and~~authorized ~~referred~~stock ~~the~~from ~~matter~~one tohundred amillion ~~vote~~shares, ofpar ~~our~~value ~~shareholders~~$.001 ~~Action~~per ~~was~~share, ~~taken by the Written~~to ~~Consent~~1,000,000,000 ofshares, ~~the~~par ~~Holders~~value of$.001 aper ~~Majority~~share. ofThe ~~the~~board ~~Issued~~also ~~and~~approved ~~Outstanding~~a ~~Common~~10-for-1 ~~Stock~~split of ~~First~~the ~~Corporation~~issued ~~approving~~and ~~the transaction.~~outstanding Weshares, ~~notified~~which ~~First~~took ~~Corporation’s~~effect ~~other~~in ~~shareholders~~October of2012 ~~this~~and ~~action~~effectively ~~pursuant~~increased tothe ~~Regulation~~issued ~~14C~~and ~~under~~outstanding ~~the~~common ~~Securities~~shares ~~Exchange Act~~from ~~of 1934~~26, ~~as amended~~385,250 to ~~and on June 4~~263, ~~2012~~852,500. ~~more~~All ~~than~~references 21in ~~days~~the ~~following~~unaudited ~~first~~condensed ~~delivery~~financial ofstatement ~~such~~and ~~notice,~~notes wethereto ~~closed~~have onbeen ~~the purchase~~retroactively ofrestated ~~the~~to ~~10%~~reflect ~~equity~~the ~~interest~~stock split.

Under the terms of the Securities Subscription and Option Agreement, First Corporation purchased its 10% equity interest in Gecko Landmarks for a purchase price of $1,000,000. Under the terms of the agreement, First Corporation also has an option to purchase an additional 23% interest in Gecko Landmarks for a price of $3,450,000, exercisable within six months from closing. The directors will have authority to approve the exercise of this option without stockholder approval. In connection with the closing, First Corporation also entered into a shareholders’ agreement with the other Gecko Landmarks shareholders which provides for the rights of the respective parties as shareholders of Gecko Landmarks.

Funding for the purchase price was provided by an investor who purchased from First Corporation 8% Promissory Notes in the aggregate original principal amount of $1,000,000. See discussion under Liquidity and Capital Resources.

Prior to its discussions with Gecko Landmarks regarding the share acquisition, First Corporation had pursued other possible business acquisitions none of which were completed.

Consulting Agreement

On April 5, 2011, First Corporation entered into a consultancy arrangement with Thomas J. Wikstrom of Luxembourg pursuant to a letter agreement, a copy of which was attached as an exhibit to our Current Report on Form 8-K filed on April 11, 2011. Neither party had commenced performance under the arrangement as of August 8, 2012 on which date First Corporation received a letter from Mr. Wikstrom confirming his acceptance to an updated and amended consultancy agreement, effective as of August 1, 2012 which is terminable by either party on six months’ notice. The agreement calls for Mr. Wikstrom to serve as First Corporation’s representative on Gecko Landmarks Ltd.’s board of directors to provide feedback and recommendations regarding further investment and development initiatives as required by First Corporation from time to time. For his services, Mr. Wikstrom is to receive an annual cash payment of US$50,000 and a number of shares to be determined at a future date. A copy of the letter from Mr. Wikstrom is attached as an exhibit to this Form 10-Q.

Results of Operations

WeFor ~~have~~the ~~not~~period ~~received~~from ~~any~~inception ~~revenues~~on ~~from~~December ~~operations~~ 27, 1995 to ~~date~~December 31, 2012 we have had no revenues.

~~For~~General ~~the three months ended June 30, 2012, we had general~~ and ~~administrative~~Administrative expenses of 55,029 compared with $175,788 for the three months ended June 30, 2011. For the nine months ended June 30, 2012, general and administrative expenses were 156,419 compared with $253,075 for the same period in 2011. All of these expenses in 2012 were for legal and accounting fees, travel and administrative expenses in connection with due diligence and consulting fees.Expenses

For the three months ended ~~June~~December 3031, 2012, we had ~~interest~~general and ~~expense~~administrative expenses of approximately $4348,~~115~~000 compared with approximately $4516,~~244~~000 for the three months ended ~~June~~December 3031, 2011. ~~For~~The ~~the~~increase ~~nine~~resulted ~~months~~from ~~ended~~increased ~~June 30,~~professional ~~2012,~~and ~~interest~~consulting ~~expense~~fees ~~was~~following ~~146,912~~our ~~compared~~purchase ~~with~~of ~~$45,244~~10% ~~for~~of Gecko Landmarks Ltd. and the ~~same~~related ~~period~~option and our increase in ~~2011~~authorized shares and related stock split. ~~All~~Other expenses in both quarters consisted primarily of ~~this~~legal ~~represents~~and ~~interest~~accounting onfees in connection with our 8% ~~Convertible~~quarterly ~~Notes~~and ~~outstanding~~annual reports and shareholder approval and related SEC filings.

WeInterest ~~had~~Expense a net loss of $98,144 for the three months ended June 30, 2012 compared with $221,032 for the same period in 2011. We had a net loss of $303,331 for the nine months ended June 30, 2012 compared with $298,319 for the same period in 2011.

For the quarter ended December 31, 2012, we had interest expenses of approximately $84,000 compared with approximately $50,000 for the quarter ended December 31, 2011. The increase resulted from an increase in convertible notes payable borrowings and amortization of debt discount.

Net Loss

As a result of the foregoing, we incurred a net loss of approximately $133,000 for the quarter ended December 31, 2012, compared with a net loss of approximately $67,000 for the quarter ended December 31, 2011.

Liquidity and Capital Resources

OnAs ~~June~~of 1,December ~~2012 and June 11~~31, 2012, ~~the~~we ~~Company issued~~had a ~~Convertible~~deficit ~~Notes into the name of ISI Nominees Ltd, as nominees of Investa Securities Ltd, each~~ in ~~the original principal~~ ~~amount~~working ofcapital ~~$500,000~~(current ~~which~~liabilities ~~bears~~exceeded ~~interest~~current atassets) ~~a rate~~ of ~~8% per annum and is convertible as to principal thereunder into First Corporation’s common stock at a conversion price of~~ $~~.60 per share. Interest accrues from June 30~~1,472,735 ~~2012 and quarterly thereafter but will not be serviced until such time~~ as ~~First~~reflected ~~Corporation~~in ~~generates~~the ~~sufficient~~table ~~free cash flow~~below. ~~The~~We will ~~purpose~~require ofadditional ~~the~~funding ~~loan was~~ to ~~provide~~exercise ~~funding for~~our ~~the~~option to purchase ofan ~~the~~additional ~~10%~~ interest in Gecko Landmarks Ltd. and ~~related~~for ~~transactions as discussed under “Gecko Landmarks~~any ~~Ltd~~future operations. ~~Share~~We ~~Acquisition”~~cannot ~~elsewhere~~be incertain ~~this~~that ~~Management’s~~such ~~Discussion~~funding ~~and~~will ~~Analysis~~be available.

On April 26, 2012, First Corporation arranged with the holders of its outstanding Convertible Notes to waive its interest payments and add them to the principal on two of its outstanding notes in the aggregate amount of $290,120 and issued new notes reflecting the principal and interest in the aggregate new principal amount of $313,760.13

AsWorking ofCapital June 30, 2012, we had a working capital deficit of $1,262,288. The total amount outstanding on 8% Convertible Notes was $1,217,163 net of debt discount of $196,597. We had a total stockholders’ deficit of $262,288.

	At December 31, 2012			At September 30, 2012			Percentage Increase / (Decrease)
Current Assets	$	16,279		$	13,577			20	%
Current Liabilities		1,489,014			1,353,760			10	%
Working Capital (Deficit)	$	(1,472,735	)	$	(1,340,183	)		(10	)%

Cash Flows

	Three Months Ended December 31
	2012		2011
Net Cash Used in Operating Activities	$	37,280	$	31,846
Net Cash Used in Investing Activities		-		-
Net Cash Provided by Financing Activities	$	42,500	$	18,500

Outstanding Convertible Notes

As of December 31, 2012, First Corporation was indebted to the holders of its 8% Convertible Notes in the aggregate principle amount of $1,456,260 plus accrued interest, without giving account to the discount reflected in our financial statement for the notes’ beneficial conversion feature.

On December 20, 2012, the company issued 8% convertible notes payable in the aggregate principal face amounts of $42,500 in exchange for cash proceeds of the same amount. The notes provide for the payment of 8% interest per annum with a due dates of December 20, 2013. The notes also provides for potential conversion into common stock of the Company at a price of $0.03 per share. Based upon the intrinsic value of the date of issuance the note does not have a beneficial conversion feature.

Reliance on Future Financings

As of December 31, 2012, we had no cash on hand beyond what we require for short term expenses. From our inception, we have used our common stock and loans from our shareholders, officers and directors to raise money for our operations and for our anticipated acquisition. We have not attained profitable operations and are dependent upon obtaining financing to pursue our plan of operation. For these reasons, our auditors stated in their report to our audited financial statements for the year ended September 30, 2012, that there is substantial doubt that we will be able to continue as a going concern.

Going Concern

As reflected in the accompanying unaudited condensed financial statements, First Corporation is in the development stage. The accompanying unaudited condensed financial statements have been prepared assuming we will continue as a going concern. As shown in the accompanying unaudited condensed financial statements, we have no sales and have incurred a net loss of $1,580,229 since inception.

This raises substantial doubt about First Corporation’s ability to continue as a going concern. Our ability to continue as a going concern depends on our ability to raise additional capital and implement its business plan.

The unaudited condensed financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Critical Accounting Policies and Estimates

Cash and Cash Equivalents

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

Use of Estimates

The preparation of audited 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 audited financial statements and the reported amounts of revenues and expenses during the year. Accordingly actual results could differ from these estimates.

Fair Value of Financial Instruments

Fair Value Measurements under GAAP clarifies the principle that fair value should be based on the assumptions market participants would use when pricing an asset or liability and establishes a fair value hierarchy that prioritizes the information used to develop those assumptions. Under the standard, fair value measurements are separately disclosed by level within the fair value hierarchy. It only applies to accounting pronouncements that already require or permit fair value measures, except for standards that relate to share-based payments.

Level 1 - Quoted prices in active markets for identical assets or liabilities.

Level 2 - Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets): or model-derived calculations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities.

Level 3 - Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities.

To the extent that valuation is based on models or inputs that are less observable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement.

The carrying value of the Company's cash and cash equivalents, accounts payable, short-term borrowings (including convertible notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity. All other significant financial assets, financial liabilities and equity instruments of the Company are either recognized or disclosed in the financial statements together with other information relevant for making a reasonable assessment of future cash flows, interest rate risk and credit risk. Where practicable the fair values of financial assets and financial liabilities have been determined and disclosed, otherwise only available information pertinent to fair value has been disclosed.

Per Share Data

Basic and diluted net loss per common share for all periods presented is computed based on the weighted average number of common shares outstanding as defined by Accounting Standard Codification 260-10, “Earnings Per Share” (“ASC 260-10). The effect of stock options on diluted EPS is determined through the application of the treasury stock method, whereby proceeds received by the Company based on assumed exercises are hypothetically used to repurchase the Company's common stock at the average market price during the period. For the period ended December 31, 2012 and the year ended September 30, 2012, any common stock equivalents were excluded from the shares used to calculate diluted earnings per share as their inclusion would reduce net loss per share.

Provision for Income Taxes

The Company has adopted Accounting Standards Codification subtopic 740-10, Income Taxes (“ASC 740-10”) which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax basis of certain assets and liabilities. Deferred income tax assets and liabilities are computed annually for the difference between the financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period, plus or minus the change during the period in deferred tax assets and liabilities.

Deferred income taxes may arise from temporary differences resulting from income and expense items reported for financial accounting and tax purposes in different periods. Deferred taxes are classified as current or non-current, depending on the classification of the assets and liabilities to which they relate. Deferred taxes arising from temporary differences that are not related to an asset or liability are classified as current or non-current depending on the periods in which the temporary differences are expected to reverse. The Company had no significant deferred tax items arise during any of the periods presented.

Impairment of Long-Lived Assets

In accordance with Accounting Standards Codification (“ASC”) Topic 350, “Intangibles – Goodwill and others”, the Company reviews long-lived assets for impairment whenever circumstances and situations change such that there is an indication that the carrying amounts may not be recovered. In such circumstances, the Company will estimate the future cash flows expected to result from the use of the asset and its eventual disposition. Future cash flows are the future cash inflows expected to be generated by an asset less the future outflows expected to be necessary to obtain those inflows. If the sum of the expected future cash flows (undiscounted and without interest charges) is less than the carrying amount of the asset, the Company will recognize an impairment loss to adjust to the fair value of the asset. At December 31, 2012, the company does not believe its long term asset requires an impairment loss.

Concentration of Credit Risk

The Company maintains its temporary cash investments in high credit quality financial institutions. At times, such amounts may exceed federally insured limits.

Reclassification

Certain reclassifications have been made to prior periods' data to conform to the current period's presentation. These reclassifications had no effect on reported income or losses.

Off-Balance Sheet Arrangements

We have no 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 be charged to operations as incurred.

ACCOUNTING PRONOUNCEMENTS

Recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC did not, or are not believed by management will have, a material impact on the Company's present or future financial statements.

Item 3. - Quantitative and Qualitative Disclosures about Market Risk.

The Company is a smaller reporting company as defined by Rule 12b-2 under the Exchange Act and is not required to provide the information required under this item.

Item 4T. Controls and Procedures.

~~Under~~As of the ~~supervision~~end ~~and~~of ~~with~~ the ~~participation of~~period covered by this report, our management carried out an evaluation, ~~including~~under the ~~CEO~~supervision and ~~Principal~~with ~~Accounting~~the participation of our principal executive officer and ~~Financial~~principal ~~Officer~~financial officer, weof ~~have~~the ~~evaluated~~effectiveness of the ~~effectiveness~~design and operation of our disclosure controls and procedures (as ~~required~~defined byin ~~Exchange~~Rules ~~Act Rule~~ 13a-15(be) and as15d-15(e) ofunder the ~~end~~Exchange ofAct). ~~the~~Based ~~period~~on ~~covered by~~ this ~~report. Based on that~~ evaluation, ~~the~~our ~~CEO~~principal ~~and~~executive ~~Principal~~officer ~~Accounting~~ and ~~Financial~~principal ~~Officer~~financial ~~has~~officer have concluded that ~~these~~our disclosure controls and procedures are, ~~effective. There~~as ~~were~~of ~~no changes in our internal control over financial reporting during~~ the ~~quarter~~date ~~ended~~covered ~~June 30,~~by ~~2012~~this ~~that~~Quarterly ~~have materially affected~~Report, ornot ~~are reasonably likely~~ effective to ~~materially~~ensure ~~affect,~~that ~~our internal control over financial reporting. During~~ the ~~quarter,~~information werequired ~~received~~to abe ~~letter~~disclosed ~~from~~by ~~our~~us ~~auditor~~ in ~~connection~~the ~~with~~reports ~~its~~that ~~audit~~we offile ~~our~~or ~~financial~~submit ~~statements~~under ~~for~~ the ~~year ended~~Exchange ~~September~~Act 30is recorded, ~~2011~~processed, ~~indicating~~summarized aand ~~material~~reported ~~weakness~~within inthe ~~our~~time ~~internal~~periods ~~controls~~specified ~~over~~in ~~financial~~the ~~reporting.~~SEC Werules ~~plan to discuss this with our accounting professionals~~ and ~~work with them to develop appropriate controls~~forms.

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There were no changes in our internal control over financial reporting during the quarter ended December 31, 2012 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. During the quarter, we received a letter from our auditor in connection with its audit of our financial statements for the year ended September 30, 2012, indicating a material weakness in our internal controls over financial reporting. We plan to discuss this with our accounting professionals and work with them to develop appropriate controls.

Limitations on Effectiveness of Controls and Procedures

Our management, including our Principal Executive Officer and Principal Accounting and Financial Officer, does not expect that our disclosure controls and procedures or our internal controls will prevent all errors and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include, but are not limited to, the realities that judgments in decision-making can be faulty and that breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of the control. The design of any system of controls also is based in part upon certain assumptions about the likelihood of future events and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over time, controls may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate. Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.

Changes in Internal Controls over Financial Reporting

In connection with the evaluation of our internal controls during our last fiscal quarter, our principal executive officer and principal financial officer has determined that there have been no changes to our internal controls over financial reporting that occurred during the last quarter and materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.

PART II

OTHER INFORMATION

Item 1. Legal Proceedings

None

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

On ~~June~~December 120, 2012 ~~and June 11~~, ~~2012,~~ the ~~Company~~company issued a8% ~~Convertible~~convertible notes ~~Notes~~payable ~~into~~in the ~~name~~aggregate ofprincipal ~~ISI~~face ~~Nominees~~amounts ~~Ltd, as nominees~~ of ~~Investa Securities Ltd~~$42,500 ~~each~~ in ~~the~~exchange ~~original~~for ~~principal~~cash ~~amount~~proceeds of ~~$500,000 which~~the ~~bears~~same ~~interest~~amount. atThe anotes ~~rate~~provide for the payment of 8% interest per annum ~~and~~with isa ~~convertible~~due asdates toof ~~principal~~December ~~thereunder~~20, ~~into~~2013. ~~First~~The ~~Corporation’s~~notes ~~common~~also provides for potential conversion into common stock of the Company at a ~~conversion~~ price of $0.6003 per share. ~~Interest~~The ~~accrues~~notes ~~from~~were ~~June~~issued ~~30,~~pursuant ~~2012~~to ~~and~~Section ~~quarterly~~4(2) ~~thereafter~~of ~~but~~the ~~will~~Securities Act ~~not~~to beaccredited, ~~serviced until~~sophisticated ~~such~~investors ~~time~~and asnot ~~First~~in ~~Corporation~~connection ~~generates~~with ~~sufficient~~any ~~free~~public ~~cash flow~~offering.

Item 3. Defaults Upon Senior Securities

None.

Item 4, Submission of Matters to a Vote of Security Holders

None.

Item 5. Other Information

None.

Item 6. Exhibits

(a) Exhibits.

10.1	Securities Purchase Agreement between First Corporation and Investa Securities Ltd.
10.2	Form of 8% Convertible Note issued to Investa Securities Ltd.
10.3	Letter confirming agreement between First Corporation and Thomas Wikstrom
31	Rule 13a-14(d) Certification
32	Section 1350 Certification

10 Form of 8% Convertible Note issued to ISI Nominees Ltd.

1531 Rule 13a-14(d) Certification

32 Section 1350 Certification

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, hereunto duly authorized.

	FIRST CORPORATION
Dated: August 20, 2012
Dated: February 14, 2013
	By:	/s/ Andrew Clarke
		Andrew Clarke,
		Director, Chief Executive and Financial Officer
		Chief Executive Officer and
		Principal Accounting and
		Financial Officer

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