U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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 SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE ACT OF 1934

For the transition period from

Commission File No. 000-52162

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


Nevada		98-0497320
(State or other jurisdiction of incorporation or formation)		(I.R.S. employer identification number)

Suite 2806

505 – 6^th Street S.W.

Calgary, Alberta

Canada T2P 1X5

(Address of principal executive offices) (Zip Code)

Issuer's telephone number: (403) 237-8330
Issuer's facsimile number: (403) 228-3013

No change
(Former name, former address and former
fiscal year, if changed since last report)

Copies to:
Richard W. Jones
Jones & Haley, P.C.
115 Perimeter Center Place, Suite 170
Atlanta, Georgia 30346
(770) 804-0500
www.corplaw.net

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 of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [ ]

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

Yes [X] No [ ]

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes [ ] No [ ]

APPLICABLE ONLY TO CORPORATE ISSUERS

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 10,645,000 shares of $.0001 par value common stock outstanding as of March 31, 2009.

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large Accelerated Filer [ ]

Accelerated Filer [ ]

Non-Accelerated Filer [ ]

Smaller reporting company [X]

(Do not check if a smaller reporting company)

MCA HOLDINGS CORPORATION
(a corporation in the development stage)

INTERIM AND UNAUDITED FINANCIAL STATEMENTS INDEX

PART I – FINANCIAL INFORMATION:

Page

Item 1.

Financial Statements

Balance Sheet (Unaudited)

Statements of Operations (Unaudited)

Statement of Stockholders' Deficit (Unaudited)

Statements of Cash (Unaudited)

Item 2.

Management's Discussion and Analysis of Financial Conditions & Results of Operations

Item 3.

Quantitive and Qualitative Disclosure About Market Risks

Item 4.T. Controls and Procedures

PART II – OTHER INFORMATION:

Item 1.

Legal Proceedings

Item 1A.

Risk Factors

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

Item 3.

Defaults Upon Senior Securities

Item 4.

Submission of Matters to a Vote of Security Holders

Item 5.

Other Information

Item 6.

Exhibits

Signatures

PART I — FINANCIAL INFORMATION

Item 1. Unaudited Financial Statements


MCA Holdings, Inc.
(A Development Stage Company)
Balance Sheet--Unaudited

	As of

	March 31, 2009	December 31, 2008
ASSETS

CURRENT ASSETS:
Cash	$ 528	$ 545
Accounts Receivable	-	-
	-	-
TOTAL CURRENT ASSETS	528	545

FIXED ASSETS:
Furniture, Fixtures, and Equipment	20,098	20,098
Accumulated Depreciation	(8,709)	(7,704)
TOTAL FIXED ASSETS	11,389	12,394

TOTAL ASSETS	$ 11,917	$ 12,939

LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES:
Accounts Payable	$ 35,536	$ 26,960
Due to Related Party	21,888	21,888
TOTAL CURRENT LIABILITIES	57,424	48,848

TOTAL LIABILITIES	57,424	48,848

Preferred stock ($0.0001 par value; 10,000,000 shares authorized:
no shares issued and outstanding at March 31, 2009)	-	-
Common stock ($0.0001 par value; 100,000,000 shares authorized:
10,645,000 shares issued and outstanding at March 31, 2009)	1,065	1,065
Paid in Capital	407,835	407,835
Accumulated Deficit	(454,407)	(444,809)
TOTAL STOCKHOLDERS' DEFICIT	(45,507)	(35,909)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 11,917	$ 12,939


MCA Holdings, Inc.
(A Development Stage Company)
Statement of Operations--Unaudited


			Cumulative
	For the Three Months Ended		Totals Since
	March 31,		Inception
	2009	2008	April 19, 2006
REVENUES:
Income	$ -	$ -	$ -
Total Revenue	-	-	-

EXPENSES:
Consulting Fees	-	3,300	247,833
Legal and Professional Fees	3,045	7,243	104,996
Rent	4,131	5,205	59,765
Depreciation	1,005	1,005	8,709
Selling, General, and Administrative	1,417	1,450	33,104
Total Expenses	9,598	18,203	454,407

Loss from operations	$ (9,598)	$ (18,203)	$ (454,407)

Basic and fully diluted net loss per common share:	$ (0.00)	$ (0.00)	$ (0.04)

Weighted average common shares outstanding	10,645,000	10,590,000	10,645,000


MCA Holdings, Inc.
(A Development Stage Company)
Statement of Stockholders' Deficit--Unaudited



					Additional
	Common Stock		Preferred Stock		Paid-in	Deficit
	Shares	Amount	Shares	Amount	Capital	Accumulated
Balances, December 31, 2007	10,645,000	$ 1,065	-	$ -	$ 407,835	$ (391,818)

Net loss for the year	-	-	-	-	-	(52,991)

Balances, December 31, 2008	10,645,000	$ 1,065	-	$ -	$ 407,835	$ (444,809)

Net loss for the period	-	-	-	-	-	(9,598)

Balances, March 31, 2009	10,645,000	$ 1,065	-	$ -	$ 407,835	$ (454,407)


MCA Holdings, Inc.
(A Development Stage Company)
Statement of Cash Flows--Unaudited


			Cumulative
	For the Three Months Ended		Totals Since
	March 31,		Inception
	2009	2008	April 19, 2006
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (9,598)	$ (18,203)	$ (454,407)
Adjustments to reconcile net (loss) to net cash used in operations:
Depreciation Expense	1,005	1,005	8,709
Changes in Assets and Liabilities:
(Increase)/decrease in Accounts Receivable	-	23,263	-
(Increase)/decrease in Prepaid Expenses	-	2,650	-
Increase/(decrease) in Accounts Payable	8,576	(8,817)	35,536
Increase/(decrease) in Due to Related Party	-	82	21,888
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	(17)	(20)	(388,274)

CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of Fixed Assets	-	-	(20,098)
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	-	-	(20,098)

CASH FLOWS FROM FINANCING ACTIVITIES:
Shareholder Loan	-	-	-
Proceeds from issuance of Common Stock	-	-	408,900
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	-	-	408,900

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(17)	(20)	528

BALANCE AT BEGINNING OF PERIOD	545	620	-

BALANCE AT END OF PERIOD	$ 528	$ 600	$ 528

Item 2.

Management Discussion and Analysis of Financial Conditions and Results of Operations

THE THREE MONTHS ENDED MARCH 31, 2009 COMPARED TO THE THREE MONTHS ENDED MARCH 31, 2008

REVENUES

Our total sales revenue remained at $0 for the three months ended March 31, 2009, when compared to the three months ended March 31, 2008. There are no previous or current sales of merchandise to compare in 2009 or 2008 for a percentage of increase/decrease.

COSTS OF SALES

Our overall cost of sales remained at $0 for the three months ended March 31, 2009, when compared to the three months ended March 31, 2008. There are no previous or current costs of sales of merchandise to compare in 2009 or 2008 for a percentage of increase/decrease in a systematic manner.

OPERATION AND ADMINISTRATIVE EXPENSES

During the quarter ended March 31, 2009, our operating expenses totaled $9,598 compared to $18,203 for the same period in the previous year. Professional fees, included accounting fees and legal fees, decreased by $4,198 over the same period in 2008. These are fees we pay to accountants and attorneys throughout the year for performing various tasks.

LIQUIDITY AND CAPITAL RESOURCES

As of March 31, 2009, the Company had assets consisting of cash in the amount of $528. At March 31, 2009 the Company had total liabilities of $57,424. This amount includes shareholder loans for $21,888. The shareholder loans accrue simple interest at the rate of 10% per annum.

GOING CONCERN QUALIFICATION

In our Auditor's Report for the fiscal year ending December 31, 2008, Traci J. Anderson stated that we have incurred annual losses since inception, and that this raised substantial doubt about our ability to continue as a going concern.

CASH FLOW

Our primary sources of liquidity have been the sale of common stock and shareholder loans.

WE MAY HAVE TO DISCONTINUE OPERATIONS.

If we are unable to achieve or sustain profitability, or if operating losses increase in the future, we may not be able to remain a viable company and may have to discontinue operations. Our expenses have historically exceeded our revenues and we have had losses in all fiscal years of operation, including those in the fiscal year ending 2008, and the losses are projected to continue in 2009. Our net losses for the three months ending March 31, 2009 and the year ending December 31, 2008 were $9,598 and $52,991, respectively. The Company has a cumulative net loss of $454,407 since inception to the period ended March 31, 2009. We have been concentrating on the development of our business plan. There is no assurance that we will be successful in implementing our business plan or that we will be profitable now or in the future.

COMMON STOCK

We are authorized to issue 100,000,000 shares of Common Stock, with a par value of $0.0001. There are 10,645,000 shares of Common Stock issued and outstanding as of the date of this Quarterly Report on Form 10-Q. All shares of common stock have one vote per share on all matters including election of directors, without provision for cumulative voting. The common stock is not redeemable and has no conversion or preemptive rights. The common stock currently outstanding is validly issued, fully

paid and non- assessable. In the event of liquidation of the Company, the holders of common stock will share equally in any balance of the Company's assets available for distribution to them after satisfaction of creditors and preferred shareholders, if any. The holders of common stock of the Company are entitled to equal dividends and distributions per share with respect to the common stock when, as and if, declared by the board of directors from funds legally available.

PREFERRED STOCK

We are authorized to issue 10,000,000 shares of Preferred Stock, with a par value of $0.0001. There are 0 shares of preferred stock issued and outstanding as of the date of this Quarterly Report on Form 10-Q.

CAUTIONARY STATEMENT FOR FORWARD-LOOKING STATEMENTS

Statements contained in this "Management's Discussion and Analysis or Plan of Operation" may contain information that includes or is based upon certain "forward-looking statements" relating to our business. These forward-looking statements represent management’s current judgment and assumptions, and can be identified by the fact that they do not relate strictly to historical or current facts. Forward-looking statements are frequently accompanied by the use of such words as "anticipates," "plans," "believes," "expects," "projects," "intends," and similar expressions. Such forward-looking statements involve known and unknown risks, uncertainties, and other factors, including those relating to:

our ability to secure the additional financing adequate to execute our business plan;

our ability to identify, negotiate and complete the acquisition of an operating business, consistent with our business plan.

Any one of these or other risks, uncertainties, other factors, or any inaccurate assumptions may cause actual results to be materially different from those described herein or elsewhere by us. We caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date they were made. Certain of these risks, uncertainties, and other factors may be described in greater detail in our filings from time to time with the Securities and Exchange Commission, which we strongly urge you to read and consider. Subsequent written and oral forward-looking statements attributable to us or to persons acting on our behalf are expressly qualified in their entirety by the cautionary statements set forth above and elsewhere in our reports filed with the Securities and Exchange Commission. We expressly disclaim any intent or obligation to update any forward-looking statements.

Item 3.

Quantitive and Qualitative Disclosure About Market Risks.

Not Applicable.

Item 4T.

Controls and Procedures.

(a)

Evaluation of disclosure controls and procedures.

As required by paragraph (b) of Rules 13a-15 or 15d-15 under the Securities Exchange Act of 1934, the Company's principal executive officer and principal financial officer have evaluated the Company's disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Exchange Act) as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on this evaluation these officers have concluded that as of the end of the period covered by this Quarterly Report on Form 10-Q, our disclosure controls and procedures were effective and were adequate to insure that the information required to be disclosed by the Company in reports it files or submits under the Exchange Act were recorded, processed, summarized and reported within the time period specified in the Commission's rules and forms.

(b)

Changes in internal controls.

There have been no significant changes in our internal controls or other factors that could significantly affect such controls and procedures subsequent to the date we completed our evaluation. Therefore, no corrective actions were taken.

PART II - OTHER INFORMATION

Item 1.

Legal Proceedings.

To the best knowledge of the Company's officers and directors, the Company is currently not a party to any pending legal proceedings.

Item 1A. Risk Factors.

There have been no material changes to the risk factors previously disclosed under item 1 of the Company’s Registration Statement on Form 10-SB as initially filed with the United States Securities and Exchange Commission on August 3, 2006.

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.

None.

Item 5.

Other Information.

None.

Item 6.

Exhibits and Reports of Form 8-K.

(a)

Exhibits

*3.1

Certificate of Incorporation, as filed with the Nevada Secretary of State on April 16, 2006.

*3.2

By-Laws.

31.1

Certification pursuant to Section 302 of Sarbanes Oxley Act of 2002.

31.2

Certification pursuant to Section 302 of Sarbanes Oxley Act of 2002.

32.1

Certification pursuant to Section 906 of Sarbanes Oxley Act of 2002.

32.2

Certification pursuant to Section 906 of Sarbanes Oxley Act of 2002.

* Filed as an exhibit to the Company's Registration Statement on Form 10-SB, as initially filed with the Securities and Exchange Commission on August 3, 2006, and incorporated herein by this reference.

SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, there unto duly authorized.

Dated: May 18, 2009

MCA HOLDINGS CORPORATION

By: /s/ Wai Leung Cheng

Wai Leung Cheng

Principle Executive Officer

Chairman

MCA Holdings CORP 10-Q