v2.4.0.6

INTERIM BALANCE SHEETS (USD $)	May 31, 2012	Feb. 29, 2012
ASSETS
Cash	$ 271,181	$ 392,625
Prepaid insurance and other current assets	68,348	88,329
Total current assets	339,529	480,954
Investments held in Trust Account	80,243,766	80,241,787
Total assets	80,583,295	80,722,741
LIABILITIES AND SHAREHOLDERS' EQUITY
Accrued expenses	35,780	37,204
Other liabilities:
Deferred underwriters' compensation	2,415,000	2,415,000
Warrant liability	7,940,834	8,185,167
Total liabilities	10,391,614	10,637,371
Commitments and contingencies
Ordinary shares subject to possible redemption; 6,538,784 shares and 6,528,120 shares, respectively (at redemption value)	65,191,678	65,085,360
Shareholders' equity:
Preferred shares, no par value; five classes of unlimited shares authorized; none issued and outstanding	0	0
Ordinary shares, no par value; unlimited shares authorized; 3,523,716 and 3,534,380 issued and outstanding (which excludes 6,538,784 and 6,528,120 shares subject to possible redemption, respectively)	5,000,003	5,000,010
Additional paid-in capital	0	0
Deficit accumulated during the development stage	0	0
Total shareholders'equity	5,000,003	5,000,010
Total liabilities and shareholders' equity	$ 80,583,295	$ 80,722,741

Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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-Paragraph 2

-Subparagraph (SAB TOPIC 4.E)

-URI http://asc.fasb.org/extlink&oid=6228006&loc=d3e74512-122707

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 4

-Section E

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Blue Wolf Mongolia Holdings Corp. 10-Q/A