UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 10-Q

[X]	Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

	For the quarterly period ended March 31, 2009

[ ]	Transition Report pursuant to 13 or 15(d) of the Securities Exchange Act of 1934

	For the transition period to __________

	Commission File Number: 333-144101

Media Sentiment, Inc.

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

Nevada	20-5740705
(State or other jurisdiction of incorporation or organization)		(IRS Employer Identification No.)

825 Van Ness Ave., Suite 406-407, 4th Floor

San Francisco, CA

(Address of principal executive offices)

(415) 861-3421

(Issuer’s telephone number)

_______________________________________________________________

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

Check whether the issuer (1) 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 issuer was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days [X] 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.

[ ] Large accelerated filer Accelerated filer	[ ] Non-accelerated filer
[X] Smaller reporting company

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

State the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 3,640,650 common shares as of May 14, 2009.

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	TABLE OF CONTENTS	Page
PART I – FINANCIAL INFORMATION
Item 1:	Financial Statements	3
Item 2:	Management’s Discussion and Analysis of Financial Condition and Results of Operations	4
Item 3:	Quantitative and Qualitative Disclosures About Market Risk	8
Item 4T:	Controls and Procedures	8
PART II – OTHER INFORMATION
Item 1:	Legal Proceedings	9
Item 1A:	Risk Factors	9
Item 2:	Unregistered Sales of Equity Securities and Use of Proceeds	9
Item 3:	Defaults Upon Senior Securities	9
Item 4:	Submission of Matters to a Vote of Security Holders	9
Item 5:	Other Information	9
Item 6:	Exhibits	9

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PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

Our financial statements included in this Form 10-Q are as follows:

F-1	Balance Sheets as of March 31, 2009 (unaudited) and December 31, 2008 (audited);

F-2	Statements of Operations for the three months ended March 31, 2009 and 2008 (unaudited);

F-3	Statement of Stockholders’ Equity (Deficit) for the period from December 31, 2007 to March 31, 2009 (unaudited);

F-4	Statements of Cash Flows for the three months ended March 31, 2009 and 2008 (unaudited);

F-5	Notes to Financial Statements;

These financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and the SEC instructions to Form 10-Q. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the interim period ended March 31, 2009 are not necessarily indicative of the results that can be expected for the full year.

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MEDIA SENTIMENT, INC.

Balance Sheets

	March 31, 2009 (unaudited)		December 31, 2008 (audited)

ASSETS
Current Assets
Cash	$	970	$	6,115
Accounts receivable		0		0
Prepaid expenses		1,400		1,400
Total Current Assets		2,370		7,515

TOTAL ASSETS	$	2,370	$	7,515

LIABILITIES AND STOCKHOLDERS’ DEFICIT

Current Liabilities
Accounts payable and accrued expenses	$	85,202	$	58,025
Accounts payable-related party		36,909		63,511
Notes payable-related party		264,700		254,000
Total Liabilities		386,811		375,536

Stockholders' Deficit
Common stock: 100,000,000 shares authorized; $.001 par value; 3,640,440 shares issued and outstanding		3,640		3,640
Additional paid-in capital		1,978,880		1,978,880
Accumulated deficit		(2,366,959)		(2,350,541)
Total Stockholders’ Deficit		(384,439)		(368,021)

TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	2,370	$	7,515

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

F-1

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MEDIA SENTIMENT, INC.

Statements of Operations

For the Quarters ended March 31, 2009 and 2008

	March 31, 2009		March 31, 2008

Gross revenues	$	2,376		2,867

Operating expenses				4
Sales and marketing expenses		157		111
Operating and administrative expenses		11,029		38,527
Total operating expenses		11,186		38.638

Operating loss		(8,810)		(35,771)

Other income (expense)
Interest and finance charges		(6,808)		(4,217)
Taxes on income		(800)		(800)
Total other income (expense)		(7,608)		(5,017)

Net loss	$	(16,418)		(40,788)


Weighted average number of shares outstanding		3,640,440		3,640,440

Net loss per share	$	(.00)		(.01)

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

F-2

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MEDIA SENTIMENT, INC.

Statement of Stockholders' Deficit (unaudited)

	Common Stock			Additional Paid		Accumulated
	Shares	Amount		in Capital		Deficit		Total
Balance, December 31, 2007	3,640,440	$	3,640	$	1,978,880	$	(2,216,511)	$	(233,991)

Net loss for the year ended December 31, 2008							(134,030)		(134,030)

Ending balance December 31, 2008	3,640,440		3,640		1,978,880		(2,350,541)		(368,021)

Net loss for the quarter ended March 31, 2009							(16,418)		(16,418)

Ending balance March 31, 2009	3,640,440	$	3,640	$	1,978,880	$	(2,366,959)	$	(384,439)

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

F-3

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MEDIA SENTIMENT, INC.

Statements of Cash Flows (unaudited)

For the Quarters ended March 31, 2009 and 2008

	March 31, 2009		March 31, 2008
Cash Flows from Operating Activities:
Net loss for the quarter	$	(16,418)	$	(40,788)

Adjustments to Reconcile Net Loss to Net Cash Used in Operating Activities:
Depreciation and amortization		0		0
Changes in Assets and Liabilities
Decrease in prepaid expenses		0		1,500
Increase in accounts payable		573		2,958
Net Cash Used in Operating Activities		(15,845)		(36,330)


Cash Flows from Financing Activities:
Proceeds from notes payable-related party		10,700		40,000
Net Cash from Financing Activities		10,700		40,000


Net Increase (Decrease) in Cash		(5,145)		3,669

Cash – Beginning Balance		6,115		7,421

Cash – Ending Balance	$	970	$	11,090

Supplemental Cash Flow Information:
Cash paid for interest	$	0	$	0
Cash paid for income taxes	$	800	$	800

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

F-4

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MEDIA SENTIMENT, INC.

Notes to Financial Statements

March 31, 2009

Note 1. Description of Business

Media Sentiment Inc. (the Company) was incorporated during October 2006, under the laws of the State of Nevada, as a wholly owned subsidiary of California News Tech (CNT) to market the internet search tools developed by CNT. At this time, most of the assets of CNT were transferred to the Company.

On May 17, 2007, CNT completed a reverse merger with Debut Broadcasting Corporation, Inc., a Tennessee corporation (DBI) whereby it succeeded to the business of DBI and it changed its name to Debut Broadcasting Corporation, Inc. As a result of this merger, however, it was determined that the two business operations would be better served if operated and accounted for separately. Consequently, DBI’s board of directors approved the distribution of all of its Media Sentiment shares to the CNT shareholders of record on April 20, 2007 on a pro-rata basis. DBI then, set aside all of its 3,640,440 outstanding shares of Media Sentiment for this purpose.

Note 2. Summary of Significant Accounting Policies

Basis of Presentation

The accompanying unaudited interim financial statements 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 (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s annual report filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary in order to make the financial statements not misleading have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosure contained in the audited financial statements as of and for the periods ended December 31, 2008 as reported in Form 10-K, have been omitted.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results could differ from those estimates and could affect future operating results.

Equipment

Equipment is recorded at cost, less accumulated depreciation. Depreciation is computed using the straight-line method over estimated useful lives of three to five years. The straight-line method of depreciation is also used for income tax purposes.

F-5

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MEDIA SENTIMENT, INC.

Notes to Financial Statements

March 31, 2009

Note 2. Summary of Significant Accounting Policies (Continued)

Impairment of Long-Lived Assets

The Company evaluates the recoverability of its equipment, product and website development costs and recognizes the impairment of long-lived assets in the event the net book value of such assets exceeds net realizable value. The Company evaluates asset recoverability at each balance sheet date or when an event occurs that may impair recoverability of the asset.

Revenue Recognition

The Company recognizes net revenue when the earnings process is complete, as evidenced by:

·	an agreement with the customer;

·	delivery to and acceptance of the product by the customer has occurred;

·	the amount of the fees to be paid by the customer are fixed or determinable; and

·	collection of these fees is probable.

If an acceptance period is contractually provided, license revenues are recognized upon the earlier of customer acceptance or the expiration of that period. In instances where delivery is electronic and all other criteria for revenue recognition have been achieved, the product is considered to have been delivered when the customer is provided the access code to download the software from the Internet.

Because of possible price fluctuations or technology obsolescence, subscription revenue will be deferred and recorded on a monthly basis as earned. Delivery, selling or other costs billed to the customers is included in net revenue and the related delivery, selling or other costs is included in the cost of selling subscriptions.

Product Development

Where there is reasonable assurance of recovery, development costs are capitalized. Capitalization of costs ceases when the product is available for general release to customers. Annual amortization of capitalized costs is the greater of amortization computed using the straight-line method over the remaining estimated economic life of the product or computed using the ratio of the product’s current and anticipated future gross revenue.

Stock-based Compensation Plans

The Company has no stock-based compensation plans.

F-6

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MEDIA SENTIMENT, INC.

Notes to Financial Statements

March 31, 2009

Note 2. Summary of Significant Accounting Policies (Continued)

Income Taxes and Deferred Taxes

The Company utilizes the liability method of accounting for income taxes. Deferred tax liabilities or assets are recognized for the expected future tax consequences of temporary differences between the book and tax bases of assets and liabilities. The Company regularly assesses the likelihood that the deferred tax assets will be recovered from future taxable income, and a valuation allowance is recorded to reduce the deferred tax assets to the amounts that are believed to be realizable.

A full valuation allowance on any future tax benefits is being provided until the Company can sustain a level of profitability that demonstrates the ability to utilize these assets.

Basic and Fully-diluted Loss per Common Share

Net loss per common share is based on the weighted average number of shares outstanding during the year. Fully-diluted net loss per common share is not reported because, under current conditions, the loss per share is anti-dilutive.

Certain Significant Risks and Uncertainties

The Company participates in the high technology industry and believes that changes in any of the following areas could have a material adverse effect on the Company’s future financial position, results of operations or cash flows: advances and trends in new technologies; competitive pressures in the form of price reductions; market acceptance of the Company’s services; development of sales channels; litigation or claims against the Company based on intellectual property, regulatory or other factors.

Note 3. Going Concern and Liquidity

Without raising additional capital the Company will not continue operations. Historically, the Company has incurred significant losses and negative cash flows from operations. As of March 31, 2009, the accumulated deficit was $ 2,366,959 and the negative working capital was $ 384,439. The negative working capital includes $ 264,700 in current notes payable owed to related parties. The Company plans to fund operations through private placements and a public offering. There is no assurance that these sources of capital will available to the Company in the future.

Note 4. Basic and Fully-diluted Net Loss per Common Share

Basic net loss per common share is computed based on 3,640,440 shares issued and outstanding at March 31, 2008. Fully-diluted net loss per common share is anti-dilutive and is not reported.

	March 31, 2009			March 31, 2008
Basic net loss per common share:	$	(0.00)		$	(0.01)

F-7

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MEDIA SENTIMENT, INC.

Notes to Financial Statements

March 31, 2009

Note 5. Equipment

Equipment consists of the following:

	March 31, 2009		March 31, 2008
Computer equipment	$	10,511	$	10,511
Accumulated depreciation		(10,511)		(10,511)
Net book value	$	0	$	0

Note 6. Intangible Assets

Intangible assets consist of product development and website development costs of $336,060. At the end of 2007 the Company determined that the value of these assets was impaired and wrote off the entire balance. With the Company's history of losses and the uncertainties in financing its ongoing operations, there is no assurance that the products can be successfully brought to market.

Note 7. Notes Payable to Related Parties

The notes payable of $264,700 at March 31, 2009 and $188,000 at March 31, 2008 are due to an officer and director of the Company, Marian Munz and his wife Tunde Munz. These notes are convertible, at the option of the note holder, into common and preferred shares of Media Sentiment, Inc at a price of $0.01 per share, subject to adjustment for splits and reverse splits.

Note 8. Common and Preferred Stock

At March 31, 2009, the Company’s authorized share capital consists of 100,000,000 shares at $0.001 par value and 10,000,000 at $0.001 par value preference shares authorized. At March 31, 2009 there were 3,640,440 common shares and no preference shares issued and outstanding.

Note 9. Stock Option Plans and Warrants

The Company has no stock option plans. The Company has no warrants authorized.

Note 10. Stock Option Plans and Warrants

The Company has no stock option plans. The Company has no warrants authorized.

F-8

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MEDIA SENTIMENT, INC.

NOTES TO FINANCIAL STATEMENTS

March 31, 2009

Note 11. Income Taxes

The tax effect of significant temporary differences representing future tax assets and future tax liabilities has been fully offset by a valuation allowance. The Company has determined that realization is uncertain and therefore a valuation allowance has been recorded against this future income tax asset.

As of March 31, 2009, the Company had a net operating loss carry-forward for U.S. federal income tax purposes of approximately $ 672,000. The federal net operating loss carry-forward, if not utilized, will expire beginning in 2027.

Note 12. Commitments and Contingencies

The Company rents its office space on a month-to-month basis.

F-9

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Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Forward-Looking Statements

Certain statements, other than purely historical information, including estimates, projections, statements relating to our business plans, objectives, and expected operating results, and the assumptions upon which those statements are based, are “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These forward-looking statements generally are identified by the words “believes,” “project,” “expects,” “anticipates,” “estimates,” “intends,” “strategy,” “plan,” “may,” “will,” “would,” “will be,” “will continue,” “will likely result,” and similar expressions. We intend such forward-looking statements to be covered by the safe-harbor provisions for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995, and are including this statement for purposes of complying with those safe-harbor provisions. Forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially from the forward-looking statements. Our ability to predict results or the actual effect of future plans or strategies is inherently uncertain. Factors which could have a material adverse affect on our operations and future prospects on a consolidated basis include, but are not limited to: changes in economic conditions, legislative/regulatory changes, availability of capital, interest rates, competition, and generally accepted accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements. We undertake no obligation to update or revise publicly any forward-looking statements, whether as a result of new information, future events or otherwise. Further information concerning our business, including additional factors that could materially affect our financial results, is included herein and in our other filings with the SEC.

Overview

We own and operate an online news media analysis research service. The service is called MediaSentiment™ and quantifies qualitative press coverage, or what we refer to as Media Sentiment®. The central premise behind MediaSentiment™ is that media reports about the American economy in general and about specific, publicly traded companies contain important information which can be quantified, graphed, and presented to our customers in a manner that helps them understand media sentiment in order to make more informed decisions related to it. This can benefit our customers as they interpret and track the potential impact of media sentiment on the overall financial markets and as it may affect particular companies.

Our MediaSentiment™ research product assists our customers in quickly understanding the cumulative sentiment reflected in media reports. Our proprietary tracking software quickly scans available media reports for key words and provides an assessment as to whether the overall tone of the news story is positive, negative, or neutral.

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Our business plan is to generate income by promoting and marketing our MediaSentiment™ research product to customers, but we have not been successful in this endeavor to date. We had a net loss of $16,418 for the three months ended March 31, 2009, and a history of losses from our business operations since our inception, including the period of time prior to the transfer of business operations from our parent company when we were known as California News Tech. As of March 31, 2009, we had $2,370 in current assets, and current liabilities in the amount of $386,810. Accordingly, we had a working capital deficit of $384,440 as of March 31, 2009. Currently, our operations are substantially suspended and we have no current significant marketing campaigns for our product and, if we do not obtain financing, we will be forced to pursue other business opportunities.

Critical Accounting Policies

We have included a discussion regarding our Critical Accounting Policies below, placing particular emphasis on those areas where significant levels of judgment are required and where judgments and uncertainties affecting the application of the policies and selection of estimates could result in materially different amounts being reported under different conditions or using different assumptions.

Revenue Recognition

We recognize net revenue when the earnings process is complete, as evidenced by:

§	an agreement with the customer;

§	delivery to and acceptance of the product by the customer has occurred;

§	the amount of the fees to be paid by the customer are fixed or determinable; and

§	collection of these fees is probable.

Deferred Revenue

Deferred revenue is customer deposits for unearned subscriptions.

Product Development

Where there is reasonable assurance of recovery, development costs are capitalized.

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Capitalization of costs ceases when the product is available for general release to customers. Annual amortization of capitalized costs is the greater of amortization computed using the straight-line method over the remaining estimated economic life of the product or computed using the ratio of the product’s current and anticipated future gross revenue.

Results of Operations for the Three Months Ended March 31, 2009 and 2008

For the quarter ended March 31, 2009, we had revenue of $2,376 compared to revenue in the amount of $2,867 for the quarter ended March 31, 2008. Of the $2,376 we earned in revenue during the quarter ended March 31, 2009, $2,376 is attributable to subscription sales of our research product, MediaSentiment™ while $0 of the revenue is attributable to co-marketing of MediaSentimentTM .

Our operating expenses decreased $27,452 from $38,638 for the quarter ended March 31, 2008 to $11,186 for the quarter ended March 31, 2009. Our expenses for the year quarter ended March 31, 2008 consisted of sales and marketing expenses of $111 and operating and administrative expenses of $38,527. Our expenses for the year quarter ended March 31, 2009 consisted of sales and marketing expenses of $157 and operating and administrative expenses of $11,029. The decrease in expenses from the quarter ended March 31, 2008 to the quarter ended March 31, 2009 reflects our significantly reduced operating activity.

We recorded other expenses of $7,608 for the quarter ended March 31, 2009, compared with $5,017 for the quarter ended March 31, 2008.

Our net loss decreased by $24,370, from $40,788 for the quarter ended March 31, 2008 to $16,418 for the quarter ended March 31, 2009. The decrease in our net loss was primarily attributable to significantly reduced operating activity in the quarter ended March 31, 2009, as compared with the same period in 2008.

Based upon the operational developments described above and the lack of financing, management is currently evaluating our business. We will not be able to continue in the business of selling MediaSentiment™ until we obtain financing.

Liquidity and Capital Resources

As of March 31, 2009, we had current assets of $2,370 and current liabilities in the amount of $386,811. This resulted in a deficit in working capital in the amount of $ 384,440. Most of our current liabilities are owed to related parties.

Cash used by operations

Operating activities used $15,845 in cash for the quarter ended March 31, 2009, as compared to using $36,330 for the same period in 2008. Our net loss of $16,418 was the primary reason for our negative operating cash flow for the quarter ended March 31, 2009.

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Cash provided by financing activities

There were $10,700 net cash flows provided by financing activities during the quarter ended March 31, 2009, compared to $40,000 provided by financing during the same period ended 2008. During the quarter ended March 31, 2009, the financing was obtained by increases in notes payable to Marian and Tunde Munz, the CEO and his wife.

Cash used in investing activities

The Company did not use cash for investing activities during the quarters ended March 31, 2009 and 2008.

MSI currently faces a multitude of problems which have a significant impact on our operations. These problems each stem from a lack of financing and are interrelated. As a result of not having adequate financing for sales and marketing activities we have not been able to generate significant revenues. In addition, if we are not able to obtain adequate financing we will not be able to engage in any future sales or marketing activities and it is unlikely that other companies will be willing to offer our products to their user base. We will not be able to continue in the business of selling Media Sentiment® until we obtain financing. If we are unable to obtain financing, we will be forced to continue other business opportunities.

Management believes that it could continue a significantly lower level of operations for up to 12 months. These minimal operations would be financed either by lines of credit obtained from commercial banks and from Marian Munz, our president or his family. Raising adequate equity financing would allow us to create a full time team and start significant marketing activities. We estimate that the use of the $1 million in equity financing would be: 45% Marketing & Sales, 40% General and Administrative and 15% Research and Development.

If we are unable to obtain financing, we will be forced to continue other business opportunities. If we are forced to consider other business opportunities, we intend to seek out opportunities in the business services related industry in which we have some experience. However, it is impossible to predict the nature of business opportunity in which Media Sentiment, Inc. may participate in the future. As of this date, we have not searched out any such opportunity. We may be forced to enter an industry in which we do not already participate to continue as a going concern

Going Concern

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate continuation of our company as a going concern. However, the business has experienced recurring operating losses since inception. We have a significant working capital deficit and our continued existence is dependent upon our ability to increase operating revenues and/or raise money from equity and debt financing. For these reasons our auditors have raised substantial doubt in their audit report of our ability to continue as a going concern.

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Off Balance Sheet Arrangements

As of March 31, 2009, there were no off balance sheet arrangements.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

A smaller reporting company is not required to provide the information required by this Item.

Item 4T. Controls and Procedures

We carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of March 31, 2009. This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer, Mr. Marian Munz, and our Chief Financial Officer, William White. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of March 31, 2009, our disclosure controls and procedures are effective. There have been no changes in our internal controls over financial reporting during the quarter ended March 31, 2009.

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act are recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.

Limitations on the Effectiveness of Internal Controls

Our management does not expect that our disclosure controls and procedures or our internal control over financial reporting will necessarily prevent all fraud and material error. Our disclosure controls and procedures are designed to provide reasonable assurance of achieving our objectives and our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures are effective at that reasonable assurance level. 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 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 internal 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, control may become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate.

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PART II – OTHER INFORMATION

Item 1. Legal Proceedings

We are not a party to any pending legal proceeding. We are not aware of any pending legal proceeding to which any of our officers, directors, or any beneficial holders of 5% or more of our voting securities are adverse to us or have a material interest adverse to us.

Item 1A: Risk Factors

A smaller reporting company is not required to provide the information required by this Item.

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

None

Item 3. Defaults upon Senior Securities

None

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

No matters have been submitted to our security holders for a vote, through the solicitation of proxies or otherwise, during the quarterly period ended March 31, 2009.

Item 5. Other Information

None

Item 6. Exhibits

Exhibit Number	Description of Exhibit
31.1	Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2	Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1	Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

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SIGNATURES

In accordance with the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	Media Sentiment, Inc.

Date:	May 14, 2009

	By: /s/Marian Munz Marian Munz Title: Chief Executive Officer and Director

Media Sentiment Inc. 10-Q