UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☒	QUARTERLY REPORT UNDER TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
	FOR THE QUARTERLY PERIOD ENDED AUGUST 31, 2017
	FOR THE QUARTERLY PERIOD ENDED February 28, 2018
	OR
☐	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission file number 000-53156

RORINE INTERNATIONAL HOLDING CORPORATION

(Exact name of registrant as specified in its charter)

NEVADA

(State or other jurisdiction of incorporation or organization)

Suite 325 – 7582 Las Vegas Blvd South,

Las Vegas, NV89123

(Address of principal executive offices, including zip code.)

702-560-4373

(telephone number, including area code)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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 last 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 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,” “non-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 ☒ ~~(Do not check if smaller reporting company)~~ Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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

YES ☒ NO ☐

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: 24,244,876 shares of common stock as of ~~October~~March 177, ~~2017~~2018.

RORINE INTERNATIONAL HOLDING CORPORATION

FINANCIAL STATEMENTS

~~AUGUST~~FEBRUARY 3128, ~~2017~~2018

TABLE OF CONTENTS

PART I. - FINANCIAL INFORMATION
		Page
ITEM 1	FINANCIAL STATEMENTS
	Balance Sheets as of August 31, 2017 (unaudited) and November 30, 2016 (audited)	3
	Unaudited Balance Sheets as of February 28, 2018 and November 30, 2017	3
	Unaudited Statements of Operations for the three and nine month periods ended August 31, 2017 and 2016	4
	Unaudited Statements of Operations for the three month period ended February 28, 2018 and for the three month period ended February 28, 2017	4
	Unaudited Statements of Cash Flows for the nine month periods ended August 31, 2017 and 2016	5
	Unaudited Statements of Cash Flows for the three month period ended February 28, 2018 and for the three month period ended February 28, 2017	5
	Condensed Notes to Interim Financial Statements (unaudited)	6
ITEM 2	Management’s Discussion and Analysis of Financial Condition and Results of Operations	8
ITEM 3	Quantitative and Qualitative Disclosures about Market Risk	1211
ITEM 4	Controls and Procedures	1211
PART II	OTHER INFORMATION	1211
ITEM 1A	Risk Factors	1211
ITEM 6	Exhibits	1311
INDEX TO EXHIBITS		1311
SIGNATURES		1412

RORINE INTERNATIONAL HOLDING CORPORATION

CONDENSED CONSOLIDATED BALANCE SHEETS

(UNAUDITED)

	August 31,			November 30,
	February 28,			November 30,
	2017			2016
	2018			2017
ASSETS
Current Assets:
Cash		-			-
Total current assets		-			-
Total Assets		-			-
LIABILITIES AND SHAREHOLDERS' DEFICIT
Current Liabilities:
Accounts payable		163,~~525~~450			5,~~005~~300
Due to shareholder		~~245~~285,~~512~~240			~~229~~273,~~997~~440
Total liabilities		~~262~~288,~~037~~690			~~235~~278,~~002~~740
Shareholders’ Deficit:
Preferred stock - Class A – authorized, 100,000,000
shares of $.001 par value; issued and outstanding,
750,000		750			750
Common stock – authorized, 100,000,000
shares of $.001 par value; issued and outstanding,
24,244,876		24,245			24,245
24,244,876, respectively		24,245			24,245
Capital in excess of par value		7,646,274			7,646,274
Accumulated deficit		(7,~~933~~959,~~306~~959	)		(7,~~906~~950,~~271~~009	)
Total shareholders deficit		(~~262~~288,~~037~~690	)		(~~235~~278,~~002~~740	)
Total Liabilities and Shareholders’ Deficit		-			-

These accompanying notes are an integral part of these financial statements

RORINE INTERNATIONAL HOLDING CORPORATION

~~CONDENSED~~ CONSOLIDATED STATEMENTS OF OPERATIONS

FOR THE THREE ~~AND NINE~~ MONTHS ENDED ~~AUGUST~~FEBRUARY 3128, ~~2017~~2018 AND ~~MAY 31, 2016~~ 2017

(UNAUDITED)

	For the Three			For the Three			For the Nine			For the Nine
	For the Three Months Ended February 28,
	Months Ended			Months Ended			Months Ended			Months Ended
	2018			2017
	August 31,			August 31,			August 31,			August 31,
Expenses:
	2017			2016			2017			2016
Selling and Administrative Expenses	$	9,950		$	8,780
Expenses:
Operating loss		(9,950	)		(8,780	)
Selling and Administrative Expenses	$	3,395		$	2,325		$	27,035		$	23,060
Total loss from operations		(9,950	)		(8,780	)
Consultin fees		-			853,660			-			853,660
Loss Per Share -
Operating loss		(3,395	)		(855,985	)		(27,035	)		(876,720	)
Basic and Diluted	$	(0.00	)	$	(0.00	)
Total loss from operations		(3,395	)		(855,985	)		(27,035	)		(876,720	)
Weighted average number of common shares outstanding		24,244,876			24,244,876
Loss Per Share -
Basic and Diluted	$	(0.00	)	$	(0.04	)	$	(0.00	)	$	(0.04	)
Weighted average number of common shares outstanding		24,244,876			23,855,161			24,244,876			24,130,275

These accompanying notes are an integral part of these financial statements

RORINE INTERNATIONAL HOLDING CORPORATION

~~CONDENSED~~ CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE ~~NINE~~THREE MONTHS ENDED ~~AUGUST~~FEBRUARY 3128, ~~2017~~2018 AND ~~AUGUST 31, 2016~~ 2017

(UNAUDITED)

	For the Nine			For the Nine
	For the Years Ended November 30,
	Months Ended			Months Ended
	2016			2015
	August 31,			August 31,
	2017			2016
CASH FLOWS FROM OPERATIONS:
Net loss	$	(279,~~035~~950	)	$	(~~876~~8,~~720~~780	)
Stock based compensation		-			853,660
Adjustments required to reconcile net loss to net cash
consumed by operating activities:
Changes in assets and liabilities:
Increase in accounts payable		11(1,~~520~~850	)		~~(545~~8,780	)
Net Cash Consumed by Operating Activities:		(1511,~~515~~800	)		~~(23,605~~-	)
		.
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from shareholder loans		1511,~~515~~800			~~23,605~~-
Net Cash Provided by Financing Activities:		1511,~~515~~800			~~23,605~~-
Net increase (decrease) in cash		-			-
Cash balance, beginning of period		-			-
Cash balance, end of period	$	-		$	-

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

1. BASIS OF PRESENTATION

The unaudited interim financial statements of Rorine International Holdings Corp. . (the “Company”) as of ~~August~~February 3128, ~~2017~~2018 and for the ~~nine~~three month period then ended have been prepared in accordance with accounting principles generally accepted in the United States of America. In the opinion of management, such information contains all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the results of such periods. The results of operations for the ~~nine~~three month periods ended ~~August~~February 3128, ~~2017~~2018 are not necessarily indicative of the results to be expected for the full fiscal year ending November 30, ~~2016~~2018. The Company was a "shell" company as defined by SEC Rule 12b-2 until it began development stage operations on September 1, 2012. The Company was a development stage entity through May 31, 2013 when it discontinued development operations and reverted back to “shell” status. The Company functional currency is US dollars.

On July 9, 2015 we merged with our wholly owned Nevada subsidiary, 3 Shine Technologies, Inc. As a result of this merger, our corporate name was changed to 3 Shine Technologies, Inc. and the trading symbol for our common stock changed to “TSHN.”

On September 14, 2015, the Company completed a merger with Rorine International Holding Corporation (Rorine), a wholly owned subsidiary incorporated in the State of Nevada. This resulted in a corporate name change of the Company to “Rorine International Holding Corporation”.” This corporate action was approved by the Company’s Board of Directors as authorized by Nevada corporate law. The corporate name change effected by the merger was effective on October 7, 2015 upon final approval by FINRA which was granted on October 6, 2015. The Company’s trading symbol changed to “RIHC” as a result of the corporate name change . The subsidiary was newly formed on September 4, 2015, and merged into the parent public company ten days later on September 14, 2015. The subsidiary had no formal business activities as of November 30, 2015. Selling general and administrative ~~expense~~expenses consist mainly of professional fees.

On January 12, 2016, Rorine International Holding Corporation ~~Inc~~ successfully entered in a marketing and distribution agreement with RICH Group based in ~~South~~Southeast ~~East~~ Asia. The agreement was negotiated and announced by Rorine’s Chief Financial Officer Mr. Tan Sew. According to Mr. Tan, this agreement has taken several months to plan and negotiate and “will give Rorine an excellent opportunity to market Eastern alternative medical packages related to Type II Diabetes outside of China to non-traditional markets such as in the West.”

The agreement was signed between Rorine International Holding Corporation and RICH Group who had previously acquired Guangzhou Huanai Nutrition and Health Information Co. Ltd and Guangzhou Tongde Hospital. One of RICH Group’s diversified investment holdings has been in alternative medicine & treatment for Type II Diabetes, specifically in China where roughly 10% of the population is susceptible to it. They have a non-invasive treatment program based on the combination of traditional Chinese medicine and modern hyperthermia, elemental balance therapy, psychotherapy, resulting in complete restoration to normal health and diet. They currently have a separate marketing and distribution company specifically for the China market. This new agreement allows them to move outside of China into new and growing markets specifically targeting western patients.

According to this agreement, Rorine will setup and prepare a marketing strategy and platform as well as liaise with hospitals, clinics and associations in order to bring this unique product to markets in the West, where Diabetes is also on the rise.

The agreement is part of a long term strategy initiated by the Board of Directors of Rorine International Holding Corporation, faithfully guided by its Chief Officer Mr. Tesheb Casimir. Part of this turn around occurred when the Board decided to appoint Mr. Tan Sew as its CFO in late 2015. Mr. Tan has been involved in new project finance and development in ~~South~~Southeast ~~East~~ Asia for the past 20 years.

On March 14, 2016, an Amendment to the Company’s Articles of Incorporation was filed with the Nevada Secretary of State which increased the Company’s authorized shares of common stock to 2,000,000,000 shares from 100,000,000 shares. The amendment was approved by owners of 66.96% of the Company’s common stock and by the owner of 100% of the Company’s preferred stock. The amendment was effective upon filing on March 14, 2016.

Accounts payable consist of vendor payables at ~~August~~February 3128, ~~2017~~2018 and November 30, ~~2016~~2017.

2. SUPPLEMENTAL CASH FLOWS INFORMATION

There was no cash paid for either interest or income taxes during either of the periods presented. There were no non-cash investing or financing activities during either of the periods presented.

3. GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As shown in the financial statements, the Company has experienced continued losses, has a working capital deficiency of ($~~262~~288,~~037 has~~ 690), an accumulated deficit of $7,~~933~~959,~~306~~959, and does not presently have sufficient resources to accomplish its objectives during the next twelve months. On August 1, 2012, the Company began a new business. The new business enterprise was initiated with the creation of a wholly owned subsidiary, Unwall Technologies Holdings, Sdn. Ghd (Unwall Technologies), a Malaysian corporation incorporated on July 12, 2012. The Company plans to introduce applications for mobile devices in the first half of 2013 and web applications later in the year. The Company is considered a development stage entity because this new business enterprise is in the process of platform development and has not derived significant revenue from operations.

In November, 2011, the Company name was changed to Unwall International Inc. ~~These~~ ~~factors~~(Unwall ~~raise substantial doubt about the ability of the Company to continue as a going concern~~International). The financial statements do not include adjustments relating to the recoverability of assets and classification of liabilities that might be necessary should the Company be unable to continue in operation. The Company’s present plans, the realization of which cannot be assured, are to raise necessary funds through shareholder loans.

These factors raise substantial doubt about the ability of the Company to continue as a going concern. The financial statements do not include adjustments relating to the recoverability of assets and classification of liabilities that might be necessary should the Company be unable to continue in operation. The Company’s present plans, the realization of which cannot be assured, are to raise necessary funds through shareholder loans.

4. CONTINGENCY

The Company does not carry Directors and Officer’s insurance.

5. SHAREHOLDER LOANS

The shareholder loans are non-interest bearing demand loans and are properly classified on the balance sheet as a current liability.

6. ~~COMMON~~PRINCIPLE ~~STOCK~~OF CONSOLIDATION

OnThe ~~August~~consolidated ~~23,~~financial ~~2016~~statements represent the ~~Company~~combined ~~issued~~results ~~426,830 shares~~ of ~~common~~Rorine ~~stock~~International toHoldings aCorp. ~~consultant~~and ~~value~~its atwholly ~~$853~~owned subsidiary,~~660~~ ~~($2~~Unwall Technologies.00 ~~per~~All ~~share)~~intercompany balances have been eliminated.

7. ~~PRINCIPLE~~DISCONTINUED ~~OF CONSOLIDATION~~OPERATIONS

The ~~consolidated~~Company ~~financial~~began ~~statements~~development ~~represent~~stage ~~the~~activities ~~combined~~through ~~results~~its ofwholly ~~Rorine~~owned ~~International~~Malaysian ~~Holdings~~subsidiary, ~~Corp~~Unwall Technologies on September 1, 2012. Operations of the Malaysian subsidiary effectively ceased on May 31, 2013, and ~~its~~closed ~~wholly~~by August 31, 2013. The equipment and software owned by this subsidiary, had no material value and were either abandoned or given to employees. Unwall ~~Technologies~~International ~~Holdings,~~has ~~SdnGhd~~assumed responsibility for any remaining accounts payable of the subsidiary. A ~~All~~planned ~~intercompany~~social ~~balances~~lending ~~have~~division ~~been~~was ~~eliminated~~terminated with no viable development before October 31, 2013.

8. RELATED PARTY TRANSACTIONS

As of ~~August~~February 3128, ~~2017~~2018 and November 30, ~~2016~~2017 ~~the~~ Company Principal Executive Officer had advanced the Company a total of $~~245~~285,~~512~~240 and $~~229~~273,~~997~~440, respectively.

ITEM 2.

MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION.

This section of this report includes a number of forward- looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

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

From November 30, 2007 until April 2009, our operations were that of distribution of alternative health products. Upon further market research, it was determined that pursuing the marketing and sale of such product was not as profitable as previously projected. Therefore, all efforts relating to the distribution and marketing were ceased. In April 2009, we commenced operations relating to the distribution of the certain systems which were intended to convert a variety of waste materials to marketable by-products. This business was discontinued by March 31, 2011.

On October 30, 2012, we completed the incorporation and registration of Unwall Technologies Holdings SDN.BHD, a wholly-owned Malaysian subsidiary (“Unwall Technologies”), which commenced operations to offer mobile apps through its website, www.uwii.org . ~~the~~The ~~company~~Company planned to introduce applications for mobile devices in the first half of 2013 and web applications later in the year. This venture was discontinued May 31, 2013 and the business closed by August 31, 2013. The subsidiary does still exist with no assets or liabilities remaining.

Development began on a web based social lending ~~platform~~division. ~~This~~ So ~~was~~far, ~~followed~~this bybusiness ahas ~~strategy~~not toproceeded ~~focus~~beyond oninitial ~~the~~plans ~~bio~~for ~~medical~~a ~~sector~~joint venture and, ~~specifically,~~as ~~alternative~~a ~~medical~~result ~~products~~the ~~and~~Company ~~services~~has reverted to shell company status.

In August 2017, the Company’s Board of Directors determined to expand the Company’s holdings into mobile payment systems and the E-marketplace, although no transaction had been completed by August 31, 2017.

We have not been involved in any bankruptcy, receivership or similar proceeding.

The following is an analysis of our revenues and gross profit, details and analysis of components of expenses, and variances comparing the three months ended ~~August~~February 3128, ~~2017~~2018 to the three months ended ~~August~~February 3128, ~~2016~~2017.

	~~Three Months Ended~~	Three Months Ended
	August 31, 2017				August 31, 2016
		February 28, 2018				February 28, 2017
Revenues	~~$ - Nil -~~	$	- Nil -		~~$- Nil -~~	$	- Nil -
Consulting Fees		--				853,660
Selling and Administrative Expenses		$	9,950			$	8,780
Selling and Administrative Expenses	$	3,395			$	2,325
Net Loss		$	(9,950	)		$	(8,780	)
Net Loss from Operations	$	(3,395	)		$	(855,985	)

Expenses

Our expenses for the three months ended August 31, 2017 and August 31, 2016 were as follows:

	Three Months Ended
	August 31, 2017		August 31, 2016
Professional Fees	$	3,395	$	2,325
Total Expenses	$	3,395	$	2,325

For the three months ended August 31, 2017, our total operating expenses were $3,395 as compared to $2,325 for the three months ended August 31, 2016. The change in operating expenses is primarily due to professional fees.

Professional Fees

We incurred a total of $3,395 in professional fees for the three months ended August 31, 2017 as compared to $2,325 during the three months ended August 31, 2016. Professional fees include audit and review fees, bookkeeping fees and legal fees consisting mostly of preparation of SEC filings. Our audit and legal fees are expected to vary.

The following is an analysis of our revenues and gross profit, details and analysis of components of expenses, and variances comparing the nine months ended August 31, 2017 to the nine months ended August 31, 2016.

	Nine Months Ended
	August 31, 2017			August 31, 2016
Revenues	$ - Nil -			$- Nil -
Consulting fees		--		853,660
Selling and Administrative Expenses	$	27,035		$	23,060
Net Loss from Operations	$	(27,035	)	$	(876,720	)

Expenses

Our expenses for the ~~nine~~three months ended ~~August~~February 3128, ~~2017~~2018 and ~~August~~February 3128, ~~2016~~2017 were as follows:

	Nine Months Ended
		February 28, 2018			February 28, 2017
	August 31, 2017			August 31, 2016
Professional fees		$	9,950		$	8,780
Professional Fees	$	27,035		$	23,050
Total Expenses	$	27,035		$	23,050

For the ~~nine~~three months ended ~~August~~February 3128, ~~2017~~2018, our total operating expenses were $279,~~035~~950 as compared to $238,~~050~~ 780 for the ~~nine~~three months ended ~~August~~February 3128, ~~2016~~2017. Our ~~The~~operating ~~change~~expenses inare ~~operating~~expected ~~expenses~~to isvary ~~primarily~~based ~~due~~on tothe level of our professional fees.

Professional Fees

We incurred a total of $279,~~035~~950 in professional fees for the ~~nine~~three months ended ~~August~~February 3128, ~~2017~~2018 as compared to $238,~~050~~780 during the ~~nine~~three months ended ~~August~~February 3128, ~~2016~~2017. Professional fees include audit and review fees, bookkeeping fees and legal fees consisting mostly of preparation of SEC filings. Our audit and legal fees are expected to vary.

Liquidity and Capital Resource

Working Capital Deficit

	At	At			At	At
	August 31,				November 30,
		February 28,				November 30,
	2017				2016
		2018				2017
Current Assets	$	--$	-		$	--$	-
Current Liabilities	$	~~262,037~~	288,690		$	~~235,002~~	278,740
Working Capital	$	~~(262,037~~$	)(288,690	)	$	~~(235,002~~$	)(278,740	)

Cash Flows

	Nine months ended			Nine months ended
		At			At
	August 31,			August 31,
		February 28,			February 28,
	2017			2016
		2018			2017
Net Cash Consumed by Operating Activities	$	~~(15,515~~$	(11,800)	$	~~(23,060~~$	)-
Net Cash Provided by Financing Activities	$	~~15,515~~	11,800	$	~~23,060~~	-
Net Cash Consumed	$	--		$	--
						-
Net change in cash		$	-		$	-

Working Capital Needs:

As of ~~August~~ 31February 28, ~~2017~~2018, we had a net working capital deficit of $~~262~~288,~~037~~690_. Over the next 12 months, we will require approximately $25,000 to sustain our working capital needs as a public reporting company ~~(not including any working capital required by our proposed social lending business),~~ as follows:

Professional fees	$	2015,000
Other		510,000
Total	$	25,000

Sources of Capital:

We expect to obtain financing through shareholder loans. Shareholder loans will be without stated terms of repayment or interest. We will not consider taking on any long-term or short-term debt from financial institutions in the immediate future. Shareholders loans may be granted from time to time as required to meet current working capital needs. We have no formal agreement that ensures that we will receive such loans. We may exhaust this source of funding at any time.

Cash Flows

Operating Activities:

Net cash consumed by continuing operating activities was $1511,~~515~~800 for the ~~nine~~three months ended ~~August~~February 3128, ~~2017~~2018 and $~~23,605~~-0- for the ~~nine~~three months ended ~~August~~February 3128, ~~2016~~2017. Cash consumption is expected to remain stable until the Company once again commences active business operations.

Investing and Financing Activities:

We had no investing activities from continuing operations in either the ~~2017~~2018 period or the ~~2016~~2017 period. Our Board of Directors previously approved a sale of 75,000,000 shares of our Common Stock to Great On Technologies Holdings Ltd., our majority shareholder, for $75,000. However, as of ~~August~~February 3128, ~~2017~~2018, the shares had not yet been issued.

~~Our~~Cash ~~cash~~ flows from financing activities from continuing operations produced cash flows during the ~~nine~~three month period ended ~~August~~February 3128, ~~2017~~2018 ~~were~~of $1511,~~515~~800, compared to $-0- for the ~~nine~~three months ended ~~August~~February 3128, ~~2016 when such cash flows were $23,605~~2017. ~~All~~In ~~such~~both ~~cash~~periods ~~flows~~the ~~from~~cash ~~financing~~was ~~activities were~~ provided by shareholder loans to fund our working capital needs. Additional capital is required in order to fund our working capital needs and we may receive additional financing through shareholder loans although we have no formal commitments from any shareholders at this time. We will not be considering taking on any long-term or short-term debt from financial institutions in the immediate future. Shareholder and consultant loans may be granted from time to time as required to meet current working capital needs. We have no formal agreement that ensures that we will receive such loans. We may exhaust this source of funding at any time.

Material Commitments

We do not have any material commitments for capital expenditures.

Seasonal Aspects

Management is not currently aware of any seasonal aspects which would affect the results of our operations during any particular time of year.

Off Balance Sheet Arrangements

We have no off balance sheet arrangements.

Going Concern

We anticipate that additional funding will be required in the form of equity financing from the sale of our common stock. At this time, we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of our common stock or through aloans ~~loan~~ from our directors to meet our obligations over the next twelve months. We do not have any arrangements in place for any future debt or equity financing.

Recent Accounting Pronouncements

The Company has analyzed the relevant Accounting Standards Updates and has determined that none are anticipated to have a material impact on the Company’s financial position or results of operations.

11ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

NONE

ITEM 3.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKETRISK.

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

ITEM 4.

CONTROLS AND PROCEDURES.

Under the supervision and with the participation of our management, including the Chief Executive Officer and Chief Financial Officer, we have evaluated the effectiveness of our disclosure controls and procedures as required by Exchange Act Rule 13a-15(b) as of the end of the period covered by this report. Based on that evaluation, the Chief Executive Officer and Chief Financial Officer have concluded that our disclosure controls and procedures were not effective during ~~such~~the ~~period~~quarter ~~were~~ended ~~not~~February ~~effective~~28, 2018.

There were no changes in our internal control over financial reporting during the quarter ended August 31, 2017 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Material Weakness in Internal Control Over Financial Reporting

Subsequent to the evaluation made in connection with the filing of the Form 10-Q on October 11, 2016, management reassessed the effectiveness of the Company’s internal control over financial reporting. Based on this evaluation, the Company’s management,

including our Chief Executive Officer and Chief Financial Officer, identified a material weakness related in the Company’s internal control over financial reporting. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company’s annual or interim financial statements will not be prevented or detected on a timely basis. The Company failed to design controls adequate to insure that all stock issuance during a particular reporting period were reflected in the financial statements and disclosures for that period.

Based on this assessment and the material weakness described above, management concluded that the Company’s internal control over financial reporting was not effective as of November 30, 2015. However, the Company has concluded that the existence of this material weakness did not result in a material misstatement of the Company’s financial statements included in its Annual Report on Form 10-K for the year ended November 30, 2015, as initially filed on March 4, 2016, or in its subsequent Quarterly Reports on Form 10-Q or subsequent Annual Report on Form 10-K.

Remediation Measures

To address the material weakness described above the Company has designed and implemented new and enhanced controls to ensure that all stock issuances during a particular reporting period are reflected in the financial statements and disclosures for that period. Specifically, the Company implemented the procedure of ordering a quarterly shareholder list from the stock transfer agent.

We believe that this procedure of obtaining regular shareholder lists will be sufficient to remediate the identified material weakness and strengthen our internal control over financial reporting. However, the new and enhanced controls have not operated for a sufficient amount of time to conclude that the material weakness has been remediated. We will continue to monitor the effectiveness of these controls and will make any further changes management determines appropriate.

Changes in Internal Control over Financial Reporting

~~Other~~There ~~than as set forth above, there~~ have been no changes in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during the period covered by this Quarterly Report on Form 10-Q that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II.

OTHER INFORMATION

ITEM 1A.

RISK FACTORS

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

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None

ITEM 6.

EXHIBITS.

The following documents are included herein:

Exhibit No.	Document Description
31.1	Certification of Principal Executive, Financial and Accounting Officer pursuant Section 302 of the Sarbanes-Oxley Act of 2002
31.2	Certification of Principal Financial Officer pursuant Section 302 of the Sarbanes-Oxley Act of 2002
32.1	Certification of Principal Executive, Financial and Accounting Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.1	Certification of Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.2	Certification of Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101*	Interactive data files pursuant to Rule 405 of Regulation S-T

*Pursuant to applicable securities laws and regulations, we are deemed to have complied with the reporting obligation relating to the submission of interactive data files in such exhibits and are not subject to liability under any anti-fraud provisions of the federal securities laws as long as we have made a good faith attempt to comply with the submission requirements and promptly amend the interactive data files after becoming aware that the interactive data files fail to comply with the submission requirements. Users of this data are advised that, pursuant to Rule 406T, these interactive data files are deemed not filed and otherwise are not subject to liability.11

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following person on behalf of the Registrant and in the capacities on this 24th ~~3rd~~ day of ~~November~~May, ~~2017~~2018.

RORINE INTERNATIONAL HOLDING CORPORATION BY: ~~TESHEB CASIMIR~~ /s/ TESHEB CASIMIR ~~Principal~~TESHEB ~~Executive~~CASIMIR ~~Officer BY: TAN SEW HOCK /s/ TAN SEW HOCK~~ Principal ~~Financial~~Executive Officer ~~and Principal Accounting Officer~~

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