UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended ~~March~~June 3130, 2014

☐ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _____ to _____

Commission File Number: 333-151909

SWISSINSO HOLDING INC.

(Exact Name of Registrant as Specified in its Charter)

Delaware

90-0620127

(State or Other Jurisdiction of Incorporation or

Organization)

(I.R.S. Employer ID Number)

PSE – Parc Scientifique de l’EPFL

Route J.D. Colladon

Building D – 3^rd Floor

1015 Lausanne, Switzerland

(Address of Principal Executive Offices)

(011) 41 21 693 8640

(Registrant’s Telephone Number, Including Area Code)

(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 ☐ 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 (Section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). 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. (Check one):

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☐	Smaller reporting company	☒

(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

As of ~~August~~September 1324, 2014, there were outstanding 143,625,892 shares of Common Stock, par value $0.0001 per share.

TABLE OF CONTENTS

		Page
PART I FINANCIAL INFORMATION
PART I	FINANCIAL INFORMATION
Item 1.	Financial Statements. (Unaudited)	32
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	8
Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	910
Item 4.	Controls and Procedures.	10
PART II OTHER INFORMATION
PART II	OTHER INFORMATION
Item 1.	Legal Proceedings.	11
Item 1A.	Risk Factors.	11
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	11
Item 3.	Defaults Upon Senior Securities.	11
Item 4.	Mine Safety Disclosures.	11
Item 5.	Other Information.	11
Item 6.	Exhibits.	11

PART I

FINANCIAL INFORMATION

Item 1. Financial Statements.

SWISSINSO HOLDING INC.

CONSOLIDATED BALANCE SHEETS

(UNAUDITED)

	March 31, 2014			December 31, 2013
	June 30, 2014			December 31, 2013
ASSETS
CURRENT ASSETS
ASSETS
Cash	$	1,~~070~~969		$	6,173
Prepaid assets		3,300			16,819
Prepaid expenses		4,134			16,819
Total current assets		4,370			22,992
Subscription receivable		48,000			-
TOTAL ASSETS	$	4,370		$	22,992
Total current assets		54,103			22,992
TOTAL ASSETS	$	54,103		$	22,992
LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES
Bank Loan		~~358~~342,~~125~~518			392,367
Accounts payable		1912,~~049,572~~252			1,098,832
Accrued expenses		~~179~~174,~~508~~000			172,991
Accrued payroll and benefits		~~462~~441,~~802~~118			548,656
Deferred income		169,~~616~~121			168,501
Convertible loans from related parties		1,~~170~~591,~~099~~575			719,697
Loans from third parties		~~533~~590,~~332~~887			533,332
Total current liabilities		34,~~923~~221,~~054~~471			3,634,376
TOTAL LIABILITIES	$	34,~~923~~221,~~054~~471		$	3,634,376
STOCKHOLDERS' DEFICIT
Stockholders' deficit :
10,000,000 preferred shares, $0.0001 par value		-			-
Issued and outstanding shares : 0
Authorized :
200,000,000 common shares, $0.0001 par value
Issued and outstanding shares : 143,525,892 and 143,525,892		14,354			14,354
Issued and outstanding shares : 143,625,892 and 143,525,892, respectively		14,364			14,354
Additional paid in capital		12,~~431~~479,~~924~~914			12,431,924
Accumulated deficit		(16,~~288~~653,~~374~~206	)		(15,.986,306	)
Accumulated other comprehensive income		(76,588	)		(71,356	)
Other comprehensive income		(8,440	)		(71,356	)
Total stockholders' deficit		(34,~~918~~167,~~684~~368	)		(3,611,384	)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$	454,~~370~~103		$	22,992

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

SWISSINSO HOLDING INC.

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS

(UNAUDITED)

	Three Months Ended
	Three Months Ended June 30,						Six Months Ended June 30,
	March 31,
	2014			2013			2014			2013
	2014			2013
REVENUES		-			-			-			-
OPERATING EXPENSES
General and administrative	$	~~324~~442,~~292~~014		$	~~407~~557,~~971~~168		$	766,306		$	965,139
Total operating expense		324,292			407,971
Stock warrants expense		-			(32,509	)		-			(473,039	)
OTHER INCOME (EXPENSE)
		442,014			524,659			766,306			492,100
Interest income		1			1
OTHER INCOME
Abandonment of debts		27,526			-
Interest income		-			3			1			4
Gain (loss) on derivative		-			440,530
Abandonment of debts		81,700			451,508			109,226			451,508
Participation fee		-			~~146~~13,~~942~~280			-			160,222
Foreign currency gain		(73	)		-
		81,700			464,791			109,227			611,734
Interest expense		(5,230	)		(92,372	)
OTHER EXPENSES
Exchange loss		-			(401	)
Interest expense		4,591			75,995			9,821			168,367
Total other income (expense)		22,224			494,700
Exchange loss		(73	)		10,447			-			10,848
NET INCOME (LOSS)	$	(302,068	)	$	86,729
		4,518			86,442			9,821			179,215
Foreign currency adjustment		(5,232	)		77,158
NET INCOME (LOSS)		(364,832	)		(146,310	)		(666,900	)		(59,581	)
COMPREHENSIVE INCOME (LOSS)		(307,300	)		163,887
Foreign currency adjustment		68,148			(10,378	)		62,916			66,780
Basic and diluted net income (loss) per share	$	(0.00	)	$	0.00
COMPREHENSIVE INCOME (LOSS)		(296,684	)		(156,688	)		(603,984	)		7,199
Weighted average shares outstanding – Basic and diluted		143,525,892			122,857,121
Basic and diluted net income (loss) per share		(0.00	)		(0.00	)		(0.00	)		(0.00	)
Weighted average shares outstanding – Basic and diluted		143,607,003			134,397,189			143,566,223			128,895,814

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

SWISSINSO HOLDING INC.

CONSOLIDATED STATEMENTS OF CASH FLOW

(UNAUDITED)

	Three Months Ended
	Six Months Ended
	March 31
	June 30
	2014			2013
NET INCOME (LOSS)	$	(~~302~~666,~~068~~900	)		86(59,~~729~~581	)
OPERATING ACTIVITIES
Gain on forgiveness of accrued expense		(27,526	)
Abandonment of debts		(109,226	)		-
Depreciation		-			511,~~866~~504
Shares issued for services		-			6068,~~000~~020
Capital contributions of interest expense		-			4722,~~988~~873
Gain on derivative		-			(440,530	)
Stock warrant expense		-			(473,039	)
Changes in Operating Assets and Liabilities:
(Increase) / decrease in prepaids and other receivables		13,519			10,641
Decrease (increase) in prepaid expenses and other receivables		12,685			16,280
Increase (decrease) in accounts payable and accrued expense		(99,956	)		(174,279	)
Decrease (increase) in deferred revenue		620			-
Net cash used in operating activities		(416,031	)		(403,585	)
Increase (decrease) in debtors		-			(12,709	)
Increase (decrease) in accounts payable and accrued expense		(183,883	)		(603,897	)
Net cash used in operating activities		(946,704	)		(1,030,549	)
FINANCING ACTIVITIES
Proceeds from third party loans		-57,555			~~166,000~~-
Payment on line of credit		(3449,~~242~~849	)		-
Proceeds from related party loans		~~450~~871,~~402~~878			~~347~~891,~~989~~306
Net cash provided by financing activities		~~416~~879,~~160~~584			~~513~~891,~~989~~306
Effect of exchange rate on cash		(562,~~232~~916	)		7735,~~158~~201
INCREASE (DECREASE) IN CASH		~~129~~(4,204	)		~~187~~(104,~~562~~042	)
CASH AT BEGINNING OF PERIOD		6,173			128,271
CASH AT END OF PERIOD	$	1,~~070~~969		$	~~315~~24,~~833~~229
CASH PAID FOR:
Interest	$	-		$	-
Income taxes	$	-		$	-
NON-CASH INVESTING AND FINANCING TRANSACTIONS:
Subscription receivable	$	48,000		$	-

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

SWISSINSO HOLDING INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

~~March 31~~June 30, 2014

NOTE 1 - – Basis of presentation

The ~~accompanying~~ accompanying unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, ~~necessary~~ necessary for a fair presentation of financial position and the results of operations for the interim period presented have been ~~reflected~~ reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited ~~financial~~ financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted.

The company has limited operations and is considered to be in the development stage. In the ~~quarter~~six months ended ~~March~~June 3130, 2014, the Company has elected to early adopt Accounting Standards Update No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. The adoption of this ASU allows the company to remove the inception to date information and all references to development stage

NOTE 2 - – Going Concern

The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on raising additional capital to fund its business plan and ultimately to attain profitable operations through the generation of revenues from the sale of products and technologies. Accordingly, these factors raise substantial doubt as to the Company's ability to continue as a going concern. The Company has funded its initial operations by way of entering into a private placement offering.

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

NOTE 3 – Related Party Transactions

The Company borrowed $~~450~~871,~~402~~878 during the ~~quarter~~six months ended ~~March~~June 3130, 2014 from InsOglass Holding SA, a business organization controlled by the Company’s Chief Executive Officer (“InsOglass”). The Company is indebted to InsOglass for $~~678~~1,~~403~~099,879 of for loans made by such entity to the Company through ~~March~~June 3130, 2014 to meet the working capital needs of the Company and its subsidiary. The balance outstanding is unsecured, due on demand and non-interest bearing. Such loans are secured by certain assets of the Company’s subsidiary and are convertible, at the option of InsOglass, into shares of common stock of the Company at a conversion rate of $0.035 per share. Based on our share price at the time the loan agreement was entered into, the Company has a nominal beneficial conversion feature for this convertible loan.

The Company is indebted to Salim Shaikh Ismail, the holder of 13,858,633 shares of our Common Stock, or 9.66%, for $491,696 of loans made by him to the Company to meet the working capital needs of the Company and its subsidiary. Such loans are unsecured, are due on demand and do not bear interest.6

6The Company is indebted to Salim Shaikh Ismail, the holder of 13,858,633 shares of our Common Stock, or 9.66%, for $491,696 of loans made by him to the Company to meet the working capital needs of the Company and its subsidiary. Such loans are unsecured, are due on demand and do not bear interest.

NOTE 4 ~~- Commitments~~– Note payable

~~Under an~~During ~~agreement for~~ the ~~acquisition~~six ofmonths ~~industrial~~ended ~~technology~~June 30, 2014, the Company ~~through~~borrowed ~~its~~$57,555 ~~subsidiary~~from ~~was~~a ~~committed~~third atparty ~~March~~lender. ~~31,~~The ~~2014 as~~note ~~follows:~~is non-interest bearing and due on demand.

-NOTE ~~Payments~~5 ~~for acquisition of technology over a 4 year period $ 56,780~~– Commitments

~~NOTE~~Under 5an –agreement for the acquisition of industrial ~~Bank~~technology, ~~Loan~~the Company through its subsidiary was committed at June 30, 2014 as follows:

~~During the~~- ~~first~~Payments ~~quarter~~for acquisition of ~~2014,~~technology ~~the~~over ~~Company~~a ~~repaid~~4 ~~$34,242~~year ofperiod ~~the~~ $~~392,367~~ ~~it had borrowed from Banque Cantonale de Fribourg with the personal guarantee of the Company’s Chief Executive Officer. The total outstanding amount due on this facility as of March 31~~56, ~~2014 was $358,125.~~780

NOTE 6 – ~~Forgiveness~~ Bank ~~of Accrued Expenses~~Loan

During the six months ended June 30, 2014, the ~~first~~Company ~~quarter~~repaid $49,849 of ~~2014~~the $392,367 it had borrowed from Banque Cantonale de Fribourg with the personal guarantee of the Company’s ~~subsidiary~~Chief ~~settled~~Executive ~~obligations~~Officer. ~~with~~The ~~certain~~total ofoutstanding ~~its~~amount ~~creditors~~due ~~resulting~~on inthis ~~the~~facility ~~forgiveness~~ as of ~~$27~~June 30,~~526~~ of2014 ~~accrued~~was ~~expenses~~$342,518.

NOTE 7 ~~- Subsequent~~– ~~Events~~Forgiveness of Accrued Expenses

During the ~~second~~six ~~quarter~~months ofended ~~2014~~June 30, 2014, the Company’s subsidiary ~~borrowed~~settled ~~approximately~~obligations ~~$326,077~~with ~~from~~certain ~~InsOglass to meet the working capital needs~~ of ~~the Company and~~ its ~~subsidiary.~~creditors ~~The~~resulting ~~loans~~in dothe ~~not~~forgiveness ~~bear~~of ~~interest~~$109,226 ~~and~~of ~~are repayable on a to be agreed future date~~accrued expenses.

~~During the~~NOTE ~~second~~8 ~~quarter~~– ~~of 2014, the Company issued 100,000 shares of its Common Stock to an investor in consideration of $48,000 paid by such investor.~~Equity

7During the quarter ended June 30, 2014, the Company sold 100,000 shares of common stock to a third party investor at a price of $0.48 per share. As of June 30, 2014, the proceeds of $48,000 were not received and have been accounted for as a subscription receivable. Such proceeds have been received as of the date of this report.

~~Item 2. Management’s~~NOTE ~~Discussion~~9 ~~and~~– Subsequent ~~Analysis of Financial Condition and Results of Operations~~Events

~~As used~~During inthe ~~this~~third ~~Form~~quarter ~~10-Q~~of 2014, ~~references to~~ the “Company,”’s subsidiary ~~“we,”~~borrowed ~~“our”~~approximately or$275,000 ~~“us”~~from ~~refer~~ InsOglass to meet the ~~Registrant~~working capital needs of the Company and ~~our~~its subsidiary,. The ~~SwissINSO~~loans ~~SA,~~do ~~unless~~not ~~the~~bear ~~context~~interest ~~otherwise~~and ~~indicates~~are repayable on a to be agreed future date.

~~Forward-Looking Statements~~7

~~This Quarterly~~Item ~~Report on Form 10-Q contains forward-looking information~~2. ~~Forward-looking~~Management’s ~~information~~Discussion ~~includes statements relating to future actions, future performance, costs~~ and ~~expenses,~~Analysis ~~interest rates, outcome~~ of ~~contingencies,~~Financial ~~financial~~Condition ~~condition, results of operations, liquidity, business strategies, cost savings, objectives of management~~ and ~~other~~Results ~~such matters~~ of the Company. The Private Securities Litigation Reform Act of 1995 provides a “safe harbor” for forward-looking information to encourage companies to provide prospective information about themselves without fear of litigation so long as that information is identified as forward-looking and is accompanied by meaningful cautionary statements identifying important factors that could cause actual results to differ materially from those projected in the information. Forward-looking information may be included in this Quarterly Report on Form 10-Q or may be incorporated by reference from other documents filed with the Securities and Exchange Commission (the “SEC”) by us. You can find many of these statements by looking for words including, for example, “believes,” “expects,” “anticipates,” “estimates” or similar expressions in this Quarterly Report on Form 10-Q or in documents incorporated by reference in this Quarterly Report on Form 10-Q. We undertake no obligation to publicly update or revise any forward-looking statements, whether as a result of new information or future events.Operations

~~We have~~As ~~based~~used ~~the~~in ~~forward-looking~~this ~~statements~~Form ~~relating to our operations on management's current expectations~~10-Q, ~~estimates,~~references ~~and~~to ~~projections about us and~~ the ~~industry in which we operate. These statements are not guarantees of future performance and involve risks~~ “Company,” ~~uncertainties and assumptions that~~ “we ~~cannot predict. In particular~~,” we“our” ~~have~~or ~~based~~“us” ~~many~~refer ~~of these forward-looking statements on assumptions about future events that may prove~~ to bethe ~~inaccurate.~~Registrant ~~Accordingly,~~and our ~~actual results may differ materially from those contemplated by these forward-looking statements. Any differences could result from a variety of factors~~subsidiary, ~~including, but not limited to general~~SwissINSO ~~economic and business conditions~~SA, ~~competition,~~unless ~~and~~the ~~other~~context ~~factors~~otherwise indicates.

The following discussion highlights the principal factors that have affected our financial condition and results of operations as well as our liquidity and capital resources for the periods described. This discussion contains forward-looking statements, as discussed above. Please see the section entitled “Forward-Looking Statements~~” for a discussion of the assumptions associated with these forward-looking statements.~~

~~The~~This Quarterly Report on Form 10-Q contains ~~following~~forward-looking ~~discussion~~information. Forward-looking information includes statements relating to future actions, future performance, costs and ~~analysis~~expenses, interest rates, outcome of ~~our~~contingencies, financial condition, ~~and~~ results of operations, ~~are~~liquidity, ~~based~~business onstrategies, cost savings, objectives of management and other such matters of the ~~unaudited~~Company. ~~financial~~The ~~statements~~Private Securities Litigation Reform Act of 1995 asprovides a “safe harbor” for forward-looking information to encourage companies to provide prospective information about themselves without fear of ~~March~~litigation ~~31,~~so ~~2014~~long as that information is identified as forward-looking and ~~2013,~~is ~~all~~accompanied ofby meaningful ~~which~~cautionary ~~were~~statements ~~prepared~~identifying important factors that could cause actual results to differ materially from those projected in ~~accordance~~the information. Forward-looking information may be included in this Quarterly Report on Form 10-Q or may be incorporated by reference from other documents filed with ~~U.S.~~the ~~generally~~Securities ~~accepted~~and ~~accounting~~Exchange ~~principles~~Commission (the “~~GAAP~~SEC”) by us. You ~~should~~can ~~read~~find many ~~the~~of ~~discussion~~these ~~and~~statements ~~analysis~~by ~~together~~looking ~~with~~for ~~such~~words ~~financial~~including, for example, “believes,” “expects,” “anticipates,” “estimates” or similar expressions in this Quarterly Report on Form 10-Q or in documents incorporated by reference in this Quarterly Report on Form 10-Q. We undertake no obligation to publicly update or revise any forward-looking statements, whether ~~and~~as ~~the~~a ~~related~~result ~~notes~~of ~~thereto~~new information or future events.

~~Results~~We have based the forward-looking statements relating to our operations on management's current expectations, estimates, and projections about us and the industry in which we operate. These statements are not guarantees of ~~Operations~~future –performance ~~Three~~and ~~months~~involve ~~ended~~risks, ~~March~~uncertainties 31and assumptions that we cannot predict. In particular, ~~2014~~we ~~compared~~have based many of these forward-looking statements on assumptions about future events that may prove to ~~three~~be ~~months~~inaccurate. ~~ended~~Accordingly, ~~March~~our 31actual results may differ materially from those contemplated by these forward-looking statements. Any differences could result from a variety of factors, ~~2013~~including, but not limited to general economic and business conditions, competition, and other factors.

~~During the~~The ~~three~~following ~~month~~discussion ~~periods~~highlights ~~ended March 31, 2014 and March 31, 2013,~~ the ~~Company~~principal factors ~~has~~that ~~generated~~have noaffected ~~revenues.~~our ~~During~~financial ~~the~~condition ~~quarter~~and ~~ended March~~results ~~31, 2014, we incurred $324,292~~ of ~~general~~operations ~~and~~as ~~administrative~~well ~~expenses~~ as weour ~~continued~~liquidity ~~the~~and ~~development~~capital ofresources for the ~~business~~periods ~~of SwissINSO~~described. InThis ~~addition,~~discussion wecontains ~~incurred $5,230 in interest charges related to a bridge loan received in September 2009 and short~~forward-~~term loans~~looking ~~received during 2011~~statements, ~~2012,~~as ~~2013~~discussed ~~and the first three months of 2014~~above. InPlease ~~comparison,~~see ~~during~~ the ~~quarter~~section ~~ended March 31, 2013,~~entitled we“Forward-Looking ~~incurred~~Statements” ~~$407,971~~for ofa ~~general~~discussion ~~and administrative expenses as we continued the development~~ of the ~~business~~assumptions ofassociated ~~SwissINSO~~with ~~and~~these ~~$92,372 in interest charges related to bridge loans received in September 2009, convertible notes and warrants sold in a private placement from December 2009 through December 2010 and short~~forward-~~term~~looking ~~loans received during 2011, 2012 and the first quarter of 2013~~statements.

8The following discussion and analysis of our financial condition and results of operations are based on the unaudited financial statements as of June 30, 2014 and 2013, all of which were prepared in accordance with U.S. generally accepted accounting principles (“GAAP”). You should read the discussion and analysis together with such financial statements and the related notes thereto.

~~Our net~~Results ~~loss~~of ~~before~~Operations ~~foreign~~– ~~currency~~Three and ~~translation~~six ~~adjustments~~months ~~during the quarter~~ ended ~~March~~June 3130, 2014 ~~was $302,068, as~~ compared to ~~net~~ ~~income~~three before foreign currency translation adjustments during the quarter ended March 31, 2013 of $86,729, including a non-cash stock warrants gain of $440,530. In 2014, management determined that warrants granted in prior years should not have been accounted for as derivatives and ~~that~~six ~~the~~months ~~liability at March 31, 2014 (as well as at December 31, 2013) should be $-0-. Had this accounting treatment been in place during the quarter~~ ended ~~March~~June 3130, 2013~~, our results for that quarter would have been a net loss before foreign currency translation adjustments of $353,801.~~

~~Liquidity~~During the three month periods ended June 30, 2014 and ~~Capital~~June ~~Resources~~30, 2013, the Company has generated no revenues. During the quarter ended June 30, 2014, we incurred $442,014 of general and administrative expenses as we continued the development of the business of SwissINSO. In addition, we incurred $4,591 in interest charges related to a bridge loan received in September 2009 and short-term loans received during 2011, 2012, 2013 and the first six months of 2014. In comparison, during the quarter ended June 30, 2013, we incurred $557,168 of general and administrative expenses as we continued the development of the business of SwissINSO and $75,995 in interest charges related to bridge loans received in September 2009, convertible notes and warrants sold in a private placement from December 2009 through December 2010 and short-term loans received during 2011, 2012 and the first half of 2013.

As of March 31, 2014, we had a working capital deficit of $3,918,684 as compared with a working capital deficit at December 31, 2013 of $3,611,384. During the past twelve (12) months, we have incurred significant operating expenses, and we expect to incur additional, but less significant, operating expenses for overheads, research and development, sampling and certification, sales channel development, general and administrative expenses and debt payments during the next twelve (12) months.8

~~During~~Our net loss before foreign currency translation ~~the~~adjustments ~~three~~during ~~months~~the quarter ended ~~March~~June 3130, 2014, wewas ~~received~~$364,832, ~~short-term~~as ~~loans~~compared ~~aggregating~~to ~~approximately~~a ~~$450,402~~net ~~from~~loss ~~our~~before ~~Chief~~foreign ~~Executive~~currency translation ~~Officer~~adjustments toduring ~~meet~~ the ~~working~~quarter ~~capital~~ended ~~needs~~June 30, 2013 of ~~SwissINSO.~~$146,310, ~~These~~including ~~loans~~accrued ~~were~~salaries ~~sufficient~~of to$451,508 ~~enable~~abandoned during the ~~Company~~period and toan ~~meet~~offsetting ~~the~~gain ~~working capital~~on ~~needs~~such abandonment and a non-cash stock warrants gain of ~~SwissINSO~~$32,509. WeIn ~~were~~2014, ~~also~~management ~~able~~determined tothat ~~negotiate~~warrants granted ~~settlements~~in orprior ~~extended~~years ~~payment~~should ~~terms~~not ~~with~~have ~~our~~been ~~creditors,~~accounted for as derivatives and athat ~~large~~the liability at June 30, 2014 (as well as at ~~part~~December of31, ~~these~~2013) ~~obligations~~should ~~were~~be ~~settled~~$-0-. Had this accounting treatment been in place during the quarter ended ~~March~~June 3130, ~~2014~~2013, our results for that quarter would have been a net loss before foreign currency translation adjustments of $178,819.

~~We do~~During ~~not~~the ~~have~~six ~~any~~month ~~other~~periods ~~available~~ended ~~credit~~June 30, 2014 ~~bank~~and ~~financing~~June or30, ~~other~~2013, ~~external~~the ~~sources~~Company ofgenerated ~~liquidity~~no ~~except~~revenues. ~~those~~During ~~provided~~the bysix ~~our~~months ~~Chief Executive~~ended ~~Officer~~June ~~and~~30, ~~will~~2014, ~~need~~we toincurred ~~obtain~~$766,306 ~~additional~~of ~~capital~~general and inadministrative ~~order~~expenses toas ~~continue~~we ~~SwissINSO’s~~continued the development of the business ~~operations~~of SwissINSO. In ~~order to~~addition, ~~obtain~~we ~~such~~incurred ~~capital~~$9,821 wein ~~will~~interest charges ~~need~~related to ~~sell~~a ~~additional~~bridge ~~securities~~loan ~~and/or~~received ~~borrow~~in ~~additional~~September ~~funds~~2009 ~~from~~and ~~lenders.~~short-term ~~There~~loans ~~can~~received beduring ~~no assurance~~2011, ~~that~~2012, we2013 ~~will~~and ~~obtain~~the ~~additional~~first six ~~funding~~months ~~which~~of is2014. ~~sufficient~~In ~~until~~comparison, ~~substantial~~during ~~revenue~~the ~~from~~six ~~sales~~months ~~has~~ended ~~started.~~June We30, ~~will also~~2013, ~~need~~we toincurred ~~commercialize~~$965,139 ~~our~~of ~~Kromatix™~~general ~~business.~~and Ifadministrative expenses as we ~~are~~continued ~~not~~the ~~successful~~development inof ~~raising~~the ~~sufficient~~business ~~capital,~~of ~~either~~SwissINSO ~~from~~and ~~sales of securities~~$168,367 ~~additional~~in ~~borrowings,~~interest ~~revenues~~charges ~~generated~~related byto ~~the~~bridge ~~Kromatix™~~loans received ~~business~~in orSeptember ~~from~~2009, ~~the~~convertible ~~entry~~notes ~~into~~and awarrants ~~joint~~sold ~~venture with~~in a ~~partner~~private ~~for~~placement ~~all~~from orDecember ~~parts~~2009 ofthrough ~~the~~December ~~SwissINSO~~2010 and ~~business,~~short-term ~~this~~loans ~~would~~received ~~have~~during a2011, ~~material~~2012 ~~adverse~~and ~~effect~~the onfirst ~~our~~half ~~business, results~~ of ~~operations, liquidity and financial condition~~2013.

~~Going~~Our net loss before foreign currency translation ~~Concern~~adjustments ~~Consideration~~during the six months ended June 30, 2014 was $666,900, as compared to a net loss before foreign currency translation adjustments during the six months ended June 30, 2013 of $59,581, including accrued salaries of $451,508 abandoned during the period and an offsetting gain on such abandonment and a non-cash stock warrants gain of $473,039. In 2014, management determined that warrants granted in prior years should not have been accounted for as derivatives and that the liability at June 30, 2014 (as well as at December 31, 2013) should be $-0-. Had this accounting treatment been in place during the six months ended June 30, 2013, our results for that quarter would have been a net loss before foreign currency translation adjustments of $465,840.

~~The accompanying~~Liquidity financial statements have been prepared assuming that we will continue as a going concern. As discussed in the notes to the financial statements, we have not yet established an ongoing source of revenues sufficient to cover our operating costs and ~~allow~~Capital us to continue as a going concern. Our ability to continue as a going concern and ultimately to attain profitable operations is dependent on (a) raising capital to meet our past due, current and future obligations to employees, suppliers, vendors, landlords, service providers and lenders and to fund SwissINSO’s business plan and (b) developing the Kromatix™ business. We incurred a net loss before foreign currency translation adjustments during the three months ended March 31, 2014 of $302,068. These factors continue to raise substantial doubt about our ability to continue as a going concern. As discussed above, management plans include attempting to obtain additional capital from sales of securities and private borrowings, from the commercialization of the Kromatix™ business and from entry into a joint venture with a partner for all or part of SwissINSO’s business. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.Resources

~~Off-Balance~~As of June 30, 2014, we had a working capital ~~Sheet~~deficit ~~Arrangements~~of $4,167,368 as compared with a working capital deficit at December 31, 2013 of $3,611,384. During the past twelve (12) months, we have incurred significant operating expenses, and we expect to incur additional, but less significant, operating expenses for overheads, research and development, sampling and certification, sales channel development, general and administrative expenses and debt payments during the next twelve (12) months.

WeDuring the six months ended June 30, 2014, ~~have~~we noreceived ~~off~~short-~~balance~~term ~~sheet~~loans ~~arrangements~~aggregating approximately $871,878 from our Chief Executive Officer to meet the working capital needs of SwissINSO. These loans were sufficient to enable the Company to meet the working capital needs of SwissINSO. We were also able to negotiate settlements or extended payment terms with our creditors, and a large part of these obligations were settled in the six months ended June 30, 2014.

~~Item~~We do not have any other available credit, 3bank financing or other external sources of liquidity except those provided by our Chief Executive Officer and will need to obtain additional capital in order to continue SwissINSO’s business operations. ~~Quantitative~~ In order to obtain such capital, we will need to sell additional securities and/or ~~Qualitative~~borrow ~~Disclosures~~additional ~~about~~funds ~~Market~~from ~~Risk~~lenders. There can be no assurance that we will obtain additional funding which is sufficient until substantial revenue from sales has started. We will also need to commercialize our Kromatix™ business. If we are not successful in raising sufficient capital, either from sales of securities, additional borrowings, revenues generated by the Kromatix™ business or from the entry into a joint venture with a partner for all or parts of the SwissINSO business, this would have a material adverse effect on our business, results of operations, liquidity and financial condition.

~~We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information under this item.~~9

9Going Concern Consideration

~~Item~~The accompanying financial statements have 4been prepared assuming that we will continue as a going concern. ~~Controls~~ As discussed in the notes to the financial statements, we have not yet established an ongoing source of revenues sufficient to cover our operating costs and ~~Procedures~~allow us to continue as a going concern. Our ability to continue as a going concern and ultimately to attain profitable operations is dependent on (a) raising capital to meet our past due, current and future obligations to employees, suppliers, vendors, landlords, service providers and lenders and to fund SwissINSO’s business plan and (b) developing the Kromatix™ business. We incurred a net loss before foreign currency translation adjustments during the six months ended June 30, 2014 of $666,900. These factors continue to raise substantial doubt about our ability to continue as a going concern. As discussed above, management plans include attempting to obtain additional capital from sales of securities and private borrowings, from the commercialization of the Kromatix™ business and from entry into a joint venture with a partner for all or part of SwissINSO’s business. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

~~Evaluation of~~Off-Balance ~~Disclosure~~Sheet ~~Controls and Procedures~~Arrangements

We ~~maintain~~ ~~“disclosure~~have controls and procedures” as such term is defined in Rule 13a-15(e) under the Exchange Act. In designing and evaluating our disclosure controls and procedures, our management recognized that disclosure controls and procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of disclosure controls and procedures are met. Additionally, in designing disclosure controls and procedures, our management necessarily was required to apply its judgment in evaluating the costoff-~~benefit~~balance ~~relationship~~sheet ~~of possible disclosure controls and procedures~~arrangements. The design of any disclosure controls and procedures is also 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.

~~Our management,~~Item including our Chief Executive Officer and our Chief Financial Officer, have evaluated the effectiveness of our disclosure controls and procedures as of the end of the period covered by this Quarterly Report on Form 10-Q3. ~~Based~~Quantitative ~~on such evaluation, our Chief Executive Officer~~ and ~~Chief~~Qualitative ~~Financial~~Disclosures ~~Officer~~about ~~have~~Market ~~concluded that, as of the end of the period covered by this Quarterly Report on Form 10-Q, our disclosure controls and procedures were not effective:~~Risk.

~~• to give~~We ~~reasonable~~are ~~assurance~~a ~~that~~smaller ~~the~~reporting ~~information~~company ~~required~~as todefined ~~be disclosed~~ by usRule in12b-2 ~~reports~~of ~~that we file under~~ the Exchange Act ~~is recorded, processed, summarized~~ and ~~reported~~are ~~within~~not ~~the~~required ~~time~~to ~~periods~~provide ~~specified in~~ the ~~SEC's~~information ~~rules~~under ~~and~~this ~~forms, and~~item.

~~• to ensure~~Item ~~that~~4. ~~information~~Controls ~~required to be disclosed in the reports that we file or submit under the Exchange Act is accumulated~~ and ~~communicated~~ ~~to our management, including our Chief Executive Officer and our Chief Financial Officer, to allow timely decisions regarding required disclosure~~Procedures.

~~Changes in~~Evaluation ~~Internal~~of ~~Control~~Disclosure ~~over~~Controls ~~Financial~~and ~~Reporting~~Procedures

~~There~~We maintain “disclosure controls and ~~has~~procedures” ~~been~~as nosuch ~~change~~term is defined in Rule 13a-15(e) under the Exchange Act. In designing and evaluating our ~~internal~~disclosure controls ~~control~~and ~~over~~procedures, ~~financial~~our ~~reporting~~management ~~during~~recognized ~~the~~that ~~quarter~~disclosure ~~ended~~controls ~~March~~and 31procedures, ~~2014~~no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that ~~has~~the ~~materially~~objectives of disclosure controls and procedures are met. Additionally, ~~affected~~in designing disclosure controls and procedures, orour ismanagement ~~reasonably~~necessarily ~~likely~~was required to ~~materially~~apply ~~affect~~its judgment in evaluating the cost-benefit relationship of possible disclosure controls and procedures. The design of any disclosure controls and procedures is also based in part upon certain assumptions about the likelihood of future events, ~~our~~and ~~internal~~there ~~control~~can ~~over~~be ~~financial~~no ~~reporting~~assurance that any design will succeed in achieving its stated goals under all potential future conditions.

Our management, including our Chief Executive Officer and our Chief Financial Officer, have evaluated the effectiveness of our disclosure controls and procedures as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on such evaluation, our Chief Executive Officer and Chief Financial Officer have concluded that, as of the end of the period covered by this Quarterly Report on Form 10-Q, our disclosure controls and procedures were not effective:

~~PART~~● to give reasonable IIassurance that the information required to be disclosed by us in reports that we file under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms, and

~~OTHER~~● to ensure that ~~INFORMATION~~information required to be disclosed in the reports that we file or submit under the Exchange Act is accumulated and communicated to our management, including our Chief Executive Officer and our Chief Financial Officer, to allow timely decisions regarding required disclosure.

~~Item 1. Legal~~Changes ~~Proceedings.~~in Internal Control over Financial Reporting

~~None~~There has been no change in our internal control over financial reporting during the quarter ended June 30, 2014 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

~~Item 1A. Risk Factors~~10

WePART ~~are a “smaller reporting company” as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information under this item.~~II

~~Item 2. Unregistered~~OTHER ~~Sales of Equity Securities and Use of Proceeds.~~INFORMATION

~~On April~~Item ~~18, 2014, the Company issued 100,000 shares of its Common Stock to an investor for a purchase price of $48,000, or $0~~1.~~48 per~~ ~~share. Such securities were issued under Section 4(2) of the Securities Act of 1933, as amended, and Regulations D and S promulgated~~Legal ~~by the Securities and Exchange Commission thereunder~~Proceedings.

~~Item 3. Defaults Upon Senior Securities.~~None

~~None~~Item 1A. Risk Factors

~~Item~~We are a “smaller reporting company” as defined by Rule ~~4. Mine~~12b-2 ~~Safety~~of ~~Disclosures~~the Exchange Act and are not required to provide the information under this item.

~~Not applicable~~Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

~~Item~~On April 18, 2014, the Company issued 100,000 5shares of its Common Stock to an investor for a purchase price of $48,000, or $0. ~~Other~~48 ~~Information~~per share. Such securities were issued under Section 4(2) of the Securities Act of 1933, as amended, and Regulations D and S promulgated by the Securities and Exchange Commission thereunder.

~~During the~~Item quarter ended March 31, 2014, the Company’s subsidiary borrowed approximately $450,402 from InsOglass Holding SA, a business organization controlled by the Company’s Chief Executive Officer, to meet the working capital needs of the Company’s subsidiary3. ~~The~~Defaults ~~loans~~Upon doSenior ~~not bear interest and are repayable on a to be agreed future date~~Securities.

~~Item 6~~None. ~~Exhibits~~

Exhibit Number		Description
31.1 and 31.2		Certifications of Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. Filed herewith.
32.1 and 32.2		Certifications of Principal Executive Officer and Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. Filed herewith.

Item 4. Mine Safety Disclosures.

11Not applicable.

~~SIGNATURES~~Item 5. Other Information.

~~Pursuant to~~During the ~~requirements~~quarter ofended June 30, 2014, the Company’s ~~Securities~~subsidiary ~~Exchange~~borrowed ~~Act~~approximately of$326,077 ~~1934~~from InsOglass Holding SA, ~~the~~a ~~registrant~~business ~~has~~organization ~~duly~~controlled ~~caused~~by ~~this~~the Company’s ~~report~~Chief Executive Officer, to bemeet ~~signed~~the onworking ~~its~~capital ~~behalf by~~needs of the ~~undersigned~~Company’s ~~thereunto~~subsidiary. ~~duly~~The ~~authorized~~loans do not bear interest and are repayable on a to be agreed future date.

	SWISSINSO HOLDING INC
Date: August 13, 2014	By:	/s/ Rafic Hanbali
	Name:	Rafic Hanbali
	Title:	Chief Executive Officer
		(Principal Executive Officer)

Item 6. Exhibits

Date: August 13, 2014	By:	/s/ Pierre Galster
Exhibit Number		Description
	Name	Pierre Galster
31.1 and 31.2		Certifications of Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. Filed herewith.
	Title:	Chief Financial Officer
32.1 and 32.2		Certifications of Principal Executive Officer and Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. Filed herewith.
		(Principal Financial Officer and Principal Accounting Officer)

1211

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.

	SWISSINSO HOLDING INC.

Dated: September 24, 2014	By:	/s/ Rafic Hanbali
	Name:	Rafic Hanbali
	Title:	Chief Executive Officer
		(Principal Executive Officer)

Dated: September 24, 2014	By:	/s/ Clive Harbutt
	Name:	Clive Harbutt
	Title:	Chief Financial Officer
		(Principal Financial Officer and Principal Accounting Officer

Filing Compare · SWISSINSO HOLDING INC.