THE COMPANY	2 Months Ended
Dec. 31, 2011
Notes to Financial Statements
THE COMPANY	NOTE 1. THE COMPANY Louisiana Food Company (the “Company”) was incorporated in the State of Nevada on August 17, 2010 (“Inception”). The Company’s focus is on the development and commercial exploitation of food-related business opportunities in the State of Louisiana. To date, the Company has developed a line of specialty packaged dry products, a line of specialty pasta sauces and a line of specialty coffee products, and sells these specialty food product lines to distributors, retailers and over the Internet. Because each of the Company’s products is produced locally in Louisiana, the Louisiana Department of Agriculture and Forestry has granted the Company a license to affix the Department’s “Certified” logos on the Company’s products. In January 2012, one of the Company’s directors contributed assets useful in the operation of an online poker website. See Note 10. Subsequent Events. Liquidity and Management Plans At December 31, 2011, the Company had cash and cash equivalents of $200, a working capital deficit of $53,406 and an accumulated deficit during the development stage of $248,700. The Company lacks sufficient cash with which to operate and will be unable to engage in meaningful operations unless and until it obtains additional cash. Management has minimized its monthly expenses and suspended discretionary expenditures. The Company is seeking additional debt and/or equity funds to support operations from private parties. Management is unable to predict whether the Company will obtain to meet even its basic future working capital needs. Going Concern The Company has incurred losses totaling $248,700 from its Inception through December 31, 2011, and had a working capital deficit at December 31, 2011. Because of these conditions, the Company will require additional working capital to continue operations and develop its business. The Company intends to raise additional working capital through private debt and/or equity funding transactions There are no assurances that the Company will be able to achieve a level of revenues adequate to generate sufficient cash flow from operations or obtain additional financing to support the Company’s working capital requirements. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available, the Company may not continue its operations or execute its business plan. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

THE COMPANY

2 Months Ended

Dec. 31, 2011

NOTE 1. THE COMPANY

Louisiana Food Company (the “Company”) was incorporated in the State of Nevada on August 17, 2010 (“Inception”). The Company’s focus is on the development and commercial exploitation of food-related business opportunities in the State of Louisiana. To date, the Company has developed a line of specialty packaged dry products, a line of specialty pasta sauces and a line of specialty coffee products, and sells these specialty food product lines to distributors, retailers and over the Internet. Because each of the Company’s products is produced locally in Louisiana, the Louisiana Department of Agriculture and Forestry has granted the Company a license to affix the Department’s “Certified” logos on the Company’s products.

In January 2012, one of the Company’s directors contributed assets useful in the operation of an online poker website. See Note 10. Subsequent Events.

Liquidity and Management Plans

At December 31, 2011, the Company had cash and cash equivalents of $200, a working capital deficit of $53,406 and an accumulated deficit during the development stage of $248,700. The Company lacks sufficient cash with which to operate and will be unable to engage in meaningful operations unless and until it obtains additional cash. Management has minimized its monthly expenses and suspended discretionary expenditures. The Company is seeking additional debt and/or equity funds to support operations from private parties. Management is unable to predict whether the Company will obtain to meet even its basic future working capital needs.

Going Concern

The Company has incurred losses totaling $248,700 from its Inception through December 31, 2011, and had a working capital deficit at December 31, 2011. Because of these conditions, the Company will require additional working capital to continue operations and develop its business. The Company intends to raise additional working capital through private debt and/or equity funding transactions

There are no assurances that the Company will be able to achieve a level of revenues adequate to generate sufficient cash flow from operations or obtain additional financing to support the Company’s working capital requirements. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available, the Company may not continue its operations or execute its business plan.

These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recoverability and classification of asset carrying amounts or the amount and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

LOUISIANA FOOD Co 10-Q/A