UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES ACT OF 1934:

For the Quarterly Period ended September 30, 2009

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE EXCHANGE ACT

For the transition period from __________________ to __________________

Commission File Number: 000-53523

Link Scaffold Products North America, Inc.

(Exact name of registrant as specified in its charter)

Nevada	None
(State or other jurisdiction of	(IRS Employer Identification No.)
incorporation or organization)

2102-102 Avenue

Edmonton, AB T6P-1W3, Canada

(Address of principal executive offices)

(780) 449-6111

(Issuer's telephone number)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act 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 [X]

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 [ ] Smaller Reporting Company [X]

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

Number of shares of common stock outstanding as of October 18, 2010: 15,500,000

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION

The discussion contained in this 10-Q under the Securities Exchange Act of 1934, as amended, contains forward-looking statements that involve risks and uncertainties. The issuer's actual results could differ significantly from those discussed herein. These include statements about our expectations, beliefs, intentions or strategies for the future, which we indicate by words or phrases such as "anticipate," "expect," "intend," "plan," "will," "we believe," "the Company believes," "management believes" and similar language, including those set forth in the discussions under "Notes to Financial Statements" and "Management's Discussion and Analysis or Plan of Operation" as well as those discussed elsewhere in this Form 10-Q. We base our forward-looking statements on information currently available to us, and we assume no obligation to update them. Statements contained in this Form 10-Q that are not historical facts are forward-looking statements that are subject to the "safe harbor" created by the Private Securities Litigation Reform Act of 1995.

TABLE OF CONTENTS

PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS	3

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION	14

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	16

ITEM 4. CONTROLS AND PROCEDURES	16

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS	17

ITEM 1A. RISK FACTORS	17

ITEM 2. CHANGES IN SECURITIES AND USE OF PROCEEDS	17

ITEM 3. DEFAULTS UPON SENIOR SECURITIES	17

ITEM 4. REMOVED AND RESERVED	17

ITEM 5. OTHER INFORMATION	17

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K	17

SIGNATURES	18

INDEX TO EXHIBITS	19

ITEM 1.FINANCIAL STATEMENTS

Link Scaffold Products North America, Inc. September 30, 2009

Table of Contents

	Page
Financial Statements

Balance Sheets	4

Statements of Operations	5

Statements of Cash Flows	6

Statement of Changes in Stockholders’ Deficiency	7

Notes to Financial Statements	8

LINK SCAFFOLD PRODUCTS NORTH AMERICA, INC.

BALANCE SHEETS

AS AT SEPTEMBER 30, 2009 AND MARCH 31, 2009

(Unaudited)

ASSETS

	September 30,			March 31,
	2009			2009

ACCOUNT RECEIVABLE	$	1		$	1
PREPAID EXPENSES		2,500			2,500

TOTAL ASSETS	$	2,501		$	2,501






LIABILITIES AND STOCKHOLDERS' DEFICIENCY

ACCRUED LIABILITIES (note 4)	$	2,681		$	2,497
DUE TO RELATED PARTY (note 4)		32,073			27,395
		34,754			29,892
STOCKHOLDERS' DEFICIENCY (note 5)
Common stock, $ .001 par value, 500,000,000 shares authorized
15,500,000 shares outstanding		501			501
Additional pain-in capital		4,500			4,500
Deficit		(37,254	)		(32,392	)
		(32,253	)		(27,391	)

TOTAL LIABILITIES & STOCKHOLDERS' DEFICIENCY	$	2,501		$	2,501

The accompanying notes are an integral part of these financial statements

LINK SCAFFOLD PRODUCTS NORTH AMERICA, INC.

STATEMENTS OF OPERATIONS

FOR THE THREE MONTHS AND SIX MONTHS ENDED SEPTEMBER 30, 2009 AND 2008

(Unaudited)

	Three months			Three months			Six months			Six months
	ended Sept. 30,			ended Sept. 30,			ended Sept. 30,			ended Sept. 30,
	2009			2008			2009			2008

REVENUE		-			-			-			-


EXPENSES		3,681			12,295			4,862			12,295


NET LOSS		(3,681	)		(12,295	)		(4,862	)		(12,295	)

NET LOSS PER SHARE
Weighted average shares outstanding		15,500,000			15,000,000			15,500,000			15,000,000
Earnings per share (basic & diluted)	$	0.000		$	(0.001	)	$	0.000		$	(0.001	)

The accompanying notes are an integral part of these financial statements

LINK SCAFFOLD PRODUCTS NORTH AMERICA, INC.

STATEMENTS OF CASH FLOWSFOR

THE SIX MONTHS ENDED SEPTEMBER 30, 2009 AND 2008

(Unaudited)

	Six months			Six months
	ended Sept. 30,			ended Sept. 30,
	2009			2008

OPERATING ACTIVITIES
Net loss	$	(4,862	)	$	(12,295	)
Net changes in non-cash working capital
Prepaid expenses and other current assets		-			-
Accounts payable and accrued liabilities		184			-
Due to related party		4,678			12,295
		-			-

Net Cash provided by operating activities		-			-

CASH FLOWS FROM INVESTING ACTIVITIES		-			-

CASH FLOWS FROM FINANCING ACTIVITIES		-			-

Net (increase)decrease in cash		-			-

CASH, BEGINNING OF PERIOD		-			-

CASH, END OF PERIOD		-			-

The accompanying notes are an integral part of these financial statements

LINK SCAFFOLD PRODUCTS NORTH AMERICA, INC.

STATEMENT OF CHANGES IN STOCKHOLDERS’ DEFICIENCY

FOR THE SIX MONTHS ENDED SEPTEMBER 30, 2009 AND THE YEAR ENDED MARCH 31, 2009

(Unaudited)

			Share		Additional		Retained
			Capital		paid-in capital		Earnings/Deficit			Total

	Shares Amount

Balance March 31, 2009		15,500,000		501		4,500		(32,392	)		(27,391	)

Net loss for the six months ended Sept. 30, 2009								(4,862	)		(4,862	)

Balance September 30, 2009		15,500,000	$	501	$	4,500	$	(37,254	)	$	(32,253	)

The accompanying notes are an integral part of these financial statements

LINK SCAFFOLD PRODUCTS NORTH AMERICA, INC.

NOTES TO FINANCIAL STATEMENTS

AS AT SEPTEMBER 30, 2009

(Unaudited)

NOTE 1. GENERAL ORGANIZATION AND BUSINESS

Nevada Central Products Inc. was incorporated under the laws of the state of Nevada on May 23, 2002 and changed its name to Link Scaffold Products North America, Inc. on April 7, 2005.

On January 3, 2005, Link Scaffold Products North America, Inc. (formerly Nevada Central Products Inc.) acquired all of the outstanding shares of Link Scaffold Services Inc. in an all share transaction treated as a reverse acquisition. The company issued 9,000,000 restricted shares to acquire 100% of the company crediting $ 1 to capital stock.

On February 14, 2008, Link Scaffold Products North America, Inc. disposed of all of the shares held in Link Scaffold Services Inc. in exchange for 9,000,000 shares, which are presently being held in treasury.

Nature of Operations

Link Scaffold Products North America Inc. is a public company whose listing on the Pink Sheets is currently suspended due to delinquincies in filing required documents. It is management’s intention to ensure that all Pink Sheet required filings are made in due course in order to lift the suspension. The corporate headquarters of the company are located in Edmonton, Canada.

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Accounting policies and procedures are listed below. The company has adopted a March 31 year end.

Basis of Presentation

These financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (GAAP).

Basis of Consolidation

The financial statements for the six months ended September 30, 2009 do not reflect consolidated information as the only subsidiary; Link Scaffold Services Inc. was disposed of during the year ended March 31, 2008 as discussed in note 1 above.

Earnings per Share

The Company computes earnings per share in accordance with the provisions of ASC Topic 260, "Earnings per Share", which requires the presentation of basic and diluted earnings per share ("EPS"). Basic EPS is computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding for the period. Diluted EPS includes the potential dilution that could occur if options or other contracts to issue common stock were exercised or converted.

The Company has not issued any options or warrants or similar securities since inception.

Income Taxes

Income taxes are accounted for using the asset and liability method.

The provision for income taxes is the total of the current taxes payable and the net of the change in the deferred income taxes.

The effect of the change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date. To the extent that it is not considered to be more likely than not that a deferred tax asset will be realized, a valuation allowance is provided.

We follow ASC 740 regarding Accounting for Income Taxes. Deferred income taxes reflect the net effect of (a) temporary differences between carrying amounts of assets and liabilities for financial purposes and the amounts used for income tax reporting purposes, and (b) net operating loss carryforwards. No net provision for refundable Federal income tax has been made in the accompanying statements of operations because no recoverable taxes were paid previously. Similarly, no deferred tax asset attributable to the net operating loss carryforward has been recognized, as it is not deemed likely to be realized.

The cumulative tax effect at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:

September 30, 2009

Deferred tax asset attributable to:

Net operating loss carryover $ 12,666

Less, Valuation allowance (12,666)

Net deferred tax asset $ - .

At September 30, 2009, we had an unused net operating loss carryover approximating $37,254 that is available to offset future taxable income which expires beginning in 2028.

Advertising Costs

Advertising costs are expensed when incurred.

Use of Estimates

The preparation of these financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Revenue Recognition

Revenue for services provided is recognized over the period to which the service contract relates on a straight-line basis.

Comprehensive Income

ASC Topic 220, “Reporting Comprehensive Income”, establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Comprehensive income is defined to include all changes in equity

except those resulting from investments by owners and distributions to owners. Among other disclosures, ASC Topic 220 requires that all items that are required to be recognized under current accounting standards as components of comprehensive income be reported in a financial statement that is displayed with the same prominence as other financial statements. The Company’s comprehensive income is the same as its net income.

LINK SCAFFOLD PRODUCTS NORTH AMERICA, INC.

NOTES TO FINANCIAL STATEMENTS

AS AT SEPTEMBER 30, 2009

(Unaudited)

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES CON’T

Financial Instruments

Fair Value

At September 30, 2009, the company had no financial instruments.

Going Concern

At September 30, 2009, the company was not currently engaged in an operating business and continues to look for a business opportunity to acquire or with which to merge. The company intends to rely on its officers and directors to perform essential functions without compensation until a business operation can be commenced. The company does not currently have sufficient capital to implement its business plan. Although the company is exploring other sources of capital, and although the company’s principal stockholder has verbally agreed to provide a limited amount of additional funds in the near term, there is no assurance that such efforts will succeed. These factors raise substantial doubt about the company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

NOTE 3. RECENTLY ISSUED ACCOUNTING STANDARDS

In December 2007, the FASB issued SFAS No. 141 (revised 2007), BUSINESS COMBINATIONS. This revision to SFAS No. 141 requires an acquirer to recognize the assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree at the acquisition date, at their fair values as of the acquisition date, with limited exceptions. This revision also requires that acquisition-related costs be recognized separately from the assets acquired and that expected restructuring costs be recognized as if they were a liability assumed at the acquisition date and recognized separately from the business combination. In addition, this revision requires that if a business combination is achieved in stages, that the identifiable assets and liabilities, as well as the non-controlling interest in the acquiree, be recognized at the full amounts of their fair values.

In December 2007, the FASB issued SFAS No. 160, NONCONTROLLING INTERESTS IN CONSOLIDATED FINANCIAL STATEMENTS, an amendment of ARB No. 51. The objective of this statement is to improve the relevance, comparability, and transparency of the financial statements by establishing accounting and reporting standards for the Noncontrolling interest in a subsidiary and for the deconsolidation of a subsidiary. The Company believes that this statement will not have any impact on its financial statements, unless it deconsolidates a subsidiary.

In March 2008, the Financial Accounting Standards Board (“FASB”) issued Statement of Financial Accounting Standards (“SFAS”) No. 161, DISCLOSURES ABOUT DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (an amendment to SFAS No. 133). This statement is effective for financial statements issued for fiscal years and interim periods beginning after November 15, 2008 and requires enhanced disclosures with respect to derivative and hedging activities. The Company will comply with the disclosure requirements of this statement if it utilizes derivative instruments or engages in hedging activities upon its effectiveness.

In April 2008, the FASB issued FASB Staff Position No. 142-3, DETERMINATION OF THE USEFUL LIFE OF INTANGIBLE ASSETS (“FSP No. 142-3”) to improve the consistency between the useful life of a recognized intangible asset (under SFAS No. 142) and the period of expected cash flows used to measure the fair value of the intangible asset (under SFAS No. 141(R)). FSP No. 142-3 amends the factors to be considered when developing renewal or extension assumptions that are used to estimate an intangible asset’s useful life under SFAS No. 142. The guidance in the new staff position is to be applied prospectively to intangible assets acquired after December 31, 2008. In addition, FSP No. 142-3 increases the disclosure requirements related to renewal or extension assumptions. The Company does not believe implementation of FSP No. 142-3 will have a material impact on its financial statements.

In May 2008, the FASB issued Statement No. 162, THE HIERARCHY OF GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. This statement identifies the sources of accounting principles and the framework for selecting the principles to be used in the preparation of financial statements of nongovernmental entities that are presented in conformity with generally accepted accounting principles (GAAP) in the United States (the GAAP hierarchy). This statement is effective 60 days following the SEC’s approval of the Public Company Accounting Oversight Board amendments to AU Section 411, “the Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles.”

In May 2008, the FASB issued Statement No. 163, ACCOUNTING FOR FINANCE GUARANTEE INSURANCE CONTRACTS – AN INTERPRETATION OF FASB STATEMENT NO. 60. The premium revenue recognition approach for a financial guarantee insurance contract links premium revenue recognition to the amount of insurance protection and the period in which it is provided. For purposes of this statement, the amount of insurance protection provided is assumed to be a function of the insured principal amount outstanding, since the premium received requires the insurance enterprise to stand ready to protect holders of an insured financial obligation from loss due to default over

the period of the insured financial obligation. This Statement is effective for financial statements issued for fiscal years beginning after December 15, 2008.

In June 2008, the FASB issued FASB Staff Position Emerging Issues Task Force (EITF) No. 03-6-1, DETERMINING WHETHER INSTRUMENTS GRANTED IN SHARE-BASED PAYMENT TRANSACTIONS ARE PARTICIPATING SECURITIES (“FSP EITF No. 03-6-1”). Under FSP EITF No. 03-6-1, unvested share-based

payment awards that contain rights to receive nonforfeitable dividends (whether paid or unpaid) are participating securities, and should be included in the two-class method of computing EPS. FSP EITF No. 03-6-1 is effective for fiscal years beginning after December 15, 2008, and interim periods within those years, and is not expected to have a significant impact on the Company’s financial statements.

In June 2009 the FASB established the Accounting Standards Codification ("Codification" or "ASC") as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in accordance with generally accepted accounting principles in the United States ("GAAP"). Rules and interpretive releases of the Securities and Exchange Commission ("SEC") issued under authority of federal securities laws are also sources of GAAP for SEC registrants. Existing GAAP was not intended to be changed as a result of the Codification, and accordingly the change did not impact our financial statements. The ASC does change the way the guidance is organized and presented.

ASC Topic 855, "Subsequent Events", ASC Topic 810, "Accounting for Transfers of Financial Assets", ASC Topic 105 "The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles- were recently issued. The above codifications have no current applicability to the Company or their effect on the financial statements would not have been significant.

Accounting Standards Update ("ASU") ASU No. 2009-05 (ASC Topic 820), which amends Fair Value Measurements and Disclosures - Overall, ASU No. 2009-13 (ASC Topic 605), Multiple-Deliverable Revenue Arrangements, ASU No. 2009-14 (ASC Topic 985), Certain Revenue Arrangements that include Software Elements, and various other ASU's No.

2009-2 through ASU No. 2010-26 which contain technical corrections to existing guidance or affect guidance to specialized industries or entities were recently issued. These updates have no current applicability to the Company or their effect on the financial statements would not have been significant.

None of the above new pronouncements has current application to the Company, but may be applicable to the Company's future financial reporting.

LINK SCAFFOLD PRODUCTS NORTH AMERICA, INC.

NOTES TO FINANCIAL STATEMENTS

AS AT SEPTEMBER 30, 2009

(Unaudited)

NOTE 4. RELATED PARTY TRANSACTIONS

Sept. 30, March 31,

2009 2009

Due to Acting Chief Financial Officer $ 1,500 $ 1,500

Due to Director $ 32,073 $ 27,395

The amount due to the Acting Chief Financial Officer is included in Accrued Liabilities.

NOTE 5. SHARE CAPITAL

Sept. 30, March 31,

2009 2009

Authorized:

500,000,000 Common Shares

Issued:

15,500,000 Common Shares $ 501 $ 500

Additional paid in capital 4,500 4,500 .

$ 5,001 . $ 5,001 .

15,000,000 shares were issued when no par value was attributable to the common shares. The remaining 500,000 shares were issued at $ .001 par value per share in December 2008.

NOTE 6. COMMITMENTS & CONTINGENCIES

The company is not aware of any contingencies and does not have any commitments that have not been disclosed.

NOTE 7. SUBSEQUENT EVENTS

The company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued, and has determined there are no other events that require disclosure.

CERTIFICATION

I, Porfirio Simoes certify that:

(1) I have reviewed this Quarterly Report of Link Scaffold Products North America, Inc.,

(2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

(3) Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

(4) The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in the Securities Exchange Act Rules 13a- 15(e) and 15d-15(e)) for the registrant and have:

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and

procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

(b) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

(c) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

(5) The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s Board of Directors (or persons performing the equivalent functions):

(a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

(b) Any fraud, whether or not material, that involves management or other employees who have a

significant role in the registrant’s internal control over financial reporting.

/s/ Porfirio Simoes

Porfirio Simoes, President

CERTIFICATION

I, Eli Elbaz certify that:

(1) I have reviewed this Quarterly Report of Link Scaffold Products North America, Inc.,

(a) Designed such disclosure controls and procedures, or caused such disclosure controls and

(b) Any fraud, whether or not material, that involves management or other employees who have a

significant role in the registrant’s internal control over financial reporting.

/s/ Eli Elbaz

Acting Chief Finanical Officer

Certification of Principal Executive Officer

Pursuant to 18 U.S.C. 1350

(Section 906 of the Sarbanes-Oxley Act of 2002)

I, Porforio Simoes, Chief Executive Officer, of Link Scaffold Products North America, Inc. (the "Registrant") do hereby certify, pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge, based upon a review of the Quarterly Report on Form 10-Q for the period ended September 30, 2009 of the Registrant, as filed with the Securities and Exchange Commission on the date hereof (the "Report"):

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

[Missing Graphic Reference]

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant.

Dated: October 18, 2010 By: /s/Porfirio Simoes

Chief Executive Officer

* A signed original of this written statement required by Section 906 has been provided to Link Scaffold Products North America, Inc. and will be retained by Link Scaffold Products North America, Inc. and furnished to the Securities Exchange Commission or its staff upon request.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION

GENERAL DESCRIPTION OF BUSINESS

As used herein the terms "We", the "Company", "LKSC", the "Registrant," or the "Issuer" refers to Link Scaffold Products North America, Inc, its subsidiary and predecessors, unless indicated otherwise. We, formerly known as Nevada Central Products Inc, were incorporated under the laws of the state of Nevada on May 23rd, 2002 and have never filed for bankruptcy. On January 3, 2005, Nevada Central Products, Inc. acquired 100% of Link Scaffold Services Inc. by issuing 9,000,000 common shares of Nevada Central Products Inc., to Porfirio Simões on a post March 7, 2005 split basis. On March 7, 2005 the company effected an 80 for 1 forward split which resulted in the issued outstanding shares of the company increasing from 75,000 common shares to 6,000,000 common shares. On April 7, 2005, Nevada Central Products Inc. changed its name to Link Scaffold Products North America, Inc. As a result of the acquisition, and name change, Link Scaffold Services Inc. has become a wholly owned subsidiary of Link Scaffold Products North America, Inc. Prior to this acquisition, Link Scaffold Products North America, Inc. had no operations. On October 7th, 2008 the majority of eligible shareholders of Link Scaffold Products North America, Inc approved a share purchase agreement that would allow Link Scaffold Services Inc. to cease being a subsidiary of Link Scaffold Products North America, Inc.

The company is currently in the process of identifying and assessing business opportunities with a view to engaging in active operations.

RESULTS OF OPERATIONS FOR THE THREE AND SIX MONTHS ENDED SEPTEMBER 30, 2009

FORWARD-LOOKING STATEMENTS

Certain statements in this report, including statements of our expectations, intentions, plans and beliefs, including those contained in or implied by "Management's Discussion and Analysis" and the Notes to Financial Statements, are "forward-looking statements", within the meaning of Section 21E of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), that are subject to certain events, risks and uncertainties that may be outside our control. The words “believe”, “expect”, “anticipate”, “optimistic”, “intend”, “will”, and similar expressions identify forward-looking statements. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date on which they are made. We undertake no obligation to update or revise any forward-looking statements. These forward-looking statements include statements of management's plans and objectives for our future operations and statements of future economic performance, information regarding our expansion and possible results from expansion, our expected growth, our capital budget and future capital requirements, the availability of funds and our ability to meet future capital needs, the realization of our deferred tax assets, and the assumptions described in this report underlying such forward-looking statements. Actual results and developments could differ materially from those expressed in or implied by such statements due to a number of factors, including, without limitation, those described in the context of such forward-looking statements, our expansion and acquisition strategy, our ability to achieve operating efficiencies, our dependence on network infrastructure, capacity, telecommunications carriers and other suppliers, industry pricing and technology trends, evolving industry standards, domestic and international regulatory matters, general economic and business conditions, the strength and financial resources of our competitors, our ability to find and retain skilled personnel, the political and economic climate in which we conduct operations and the risk factors described from time to time in our other documents and reports filed with the Securities and Exchange Commission (the "Commission"). Additional factors that could cause actual results to differ materially from the forward-looking statements include, but are not limited to: 1) our ability to successfully deliver our services through an extensive field service organization in the energy-related market; 2) our ability to compete effectively with other companies in the same industry; 3) our ability to raise sufficient capital in order to effectuate our business plan; and 4) our ability to retain our key executives.

Critical Accounting Policies and Estimates

Management's Discussion and Analysis of Financial Condition and Results of Operations discuss our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. On an on-going basis, management evaluates our estimates and judgments, including those related to revenue recognition, financing operations, and contingencies and litigation.

Revenue Recognition

Revenue for services provided is recognized over the period to which the service contract relates on a straight line basis.

Off-Balance Sheet Arrangements

Our company has not entered into any transaction, agreement or other contractual arrangement with an entity unconsolidated with us under which we have

	an obligation under a guarantee contract,

	a retained or contingent interest in assets transferred to the unconsolidated entity or similar arrangement that serves as credit, liquidity or market risk support to such entity for such assets,
	any obligation, including a contingent obligation, under a contract that would be accounted for as a derivative instrument, or



any obligation, including a contingent obligation, arising out of a variable interest in an unconsolidated entity that is held by us and material to us where such entity provides financing, liquidity, market risk or credit risk support to, or engages in leasing, hedging or research and development services with us.

Results of Operations

Revenues

We had no revenues during both three and six months ended September 30, 2009, same as the comparable periods ended September 30, 2008.

Expenses

We had professional fees of $ 3,681 and $ 4,862 during the three and six months ended September 30, 2009, respectively.We had professional fees of $ 12,295 during both the three and six months ended September 30, 2008.

We expect increases in expenses through the fiscal year 2010. In addition, we expect cash outlays for professional fees to increase to around $20,000 per year for compliance with the reporting requirements of the Securities and Exchange Commission once we file a registration statement to become a reporting company.

Any change in our revenues or operating expenses would have a material effect on our net income (loss), and we anticipate that our net profit or loss, and operating profit or loss, will begin to vary widely from time period to time period once we increase our operations. As we increase our operations, we anticipate a growth in our revenues. As we expand, we also anticipate an increase in expenses as we will need to purchase more supplies and equipment. However, in purchasing more, we may be able to achieve economies of scale, thereby increasing our revenues at a higher rate than our expenses. This will cause our net profit to vary from time period to time period as we continue to expand. Nevertheless, a decline in economic conditions or consumer spending could create a decline in revenues, which would also cause our net profit or loss to vary widely from time period to time period. While a declining economic trend is possible, we cannot be certain of the extent of the impact such a decline may have.

Income Taxes

We had no income taxes during both three and six months ended September 30, 2009, same as the comparable periods ended September 30, 2008.

Income/Losses

We had net losses of $ 3,681 and $ 4,862 during the three and six months ended September 30, 2009, respectively. We had net losses of $ 12,295 and $ 12,295 during the three and six months ended September 30, 2008, respectively.

Impact of Inflation

We believe that inflation has had a negligible effect on operations since inception. We believe that we can offset inflationary increases in the cost of operations by increasing sales and improving operating efficiencies.

Liquidity and Capital Resources

We had no cash flows from operating activities during both three and six months ended September 30, 2009, same as the comparable periods ended September 30, 2008.

We had no cash flows from investing activities during both three and six months ended September 30, 2009, same as the comparable periods ended September 30, 2008.

We had no cash flows from financing activities during both three and six months ended September 30, 2009, same as the comparable periods ended September 30, 2008.

We had no cash on hand as of September 30, 2009.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

The information to be reported under this item is not required of smaller reporting companies.

ITEM 4. CONTROLS AND PROCEDURES

We maintain disclosure controls and procedures designed to ensure that information required to be disclosed in reports filed under the Securities Exchange Act of 1934 (“Exchange Act”) is recorded, processed, summarized and reported within the specified time periods. Our Chief Executive Officer and our Principal Accounting Officer (collectively, the “Certifying Officers”) are responsible for maintaining our disclosure controls and procedures. The controls and procedures established by us are designed to provide reasonable assurance that information required to be disclosed by the issuer in the reports that it files or submits under the Exchange Act are recorded, processed, summarized and reported within the time periods specified in the Commission’s rules and forms.

During the six months ended September 30, 2009, our Certifying Officers evaluated the effectiveness of our disclosure controls and procedures as of the end of the period covered by this report. Based on the evaluation, the Certifying Officers concluded that our disclosure controls and procedures were effective to provide reasonable assurance that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the applicable rules and forms, and that it is accumulated and communicated to our management, including the Certifying Officers, as appropriate to allow timely decisions regarding required disclosure. These conclusions notwithstanding, you are advised that no system is 100% foolproof.

Changes in Internal Control over Financial Reporting

There were no changes in the our internal control over financial reporting that occurred during the period covered by this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

None.

ITEM 1A. RISK FACTORS

Information regarding risk factors appears in Part I, “Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations” under the captions “General Description of Business” and “Cautionary Note Regarding Forward-Looking Statements” contained in this Quarterly Report on Form 10-Q and in “Item 1A. RISK FACTORS” of our registration statement on Form 10. There have been no material changes from the risk factors previously disclosed in our registration statement on Form 10.

ITEM 2. CHANGES IN SECURITIES

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. REMOVED AND RESERVED

None.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

(1)	Exhibits: Exhibits required to be attached by Item 601 of Regulation S-K are listed in the Index to Exhibits Beginning on page 8 of this Form 10-Q, which is incorporated herein by reference.

Reports on Form 8-K filed in the second quarter of 2009

None.

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, there unto duly authorized.


	Link Scaffold Products North America, Inc.

Date: October 18, 2010	By:	/s/ Porfirio Simões
		Porfirio Simões President, Director, and CEO

INDEX TO EXHIBITS

Exhibit No.		Description

	31.1	Certification of Chief Executive Officer

	31.2	Certification of Principal Accounting Officer

	32.1	Statement required by 18 U.S.C. Section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002.

	32.2	Statement required by 18 U.S.C. Section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002

Link Scaffold Products North America 10-Q