UNITED STATES ~~SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549~~

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended ~~September~~December 3031, 2009

~~[ ]~~ o TRANSITION REPORT UNDER SECTION 13 OR 15 (d) OF THE EXCHANGE ACT

For the transition period from _________ to _________

Commission File Number: 333-138471

~~DANA~~Dana ~~RESOURCES (Name of Small Business Issuer in its charter)~~ Resources

(Name of Small Business Issuer in its charter)


Wyoming	N/A
(state or other jurisdiction of incorporation or organization)	(I.R.S. Employer I.D. No.)

810 Malecon Cisneros ~~Miraflores, Lima Peru R5 18 (Address of principal executive offices)~~

~~380~~Miraflores, 44Lima ~~331~~Peru ~~6201~~R5 ~~Issuer’s telephone number~~ 18

~~Indicate by check mark whether the registrant~~ (1)Address ~~filed all reports required to be filed by Section 13 or 15(d)~~ of ~~the~~principal ~~Exchange~~executive ~~Act during the past 12 months (or for such shorter period that the registrant was require to file such reports~~offices)~~, and (2) has been subject to such filing requirements for the past 90 days. Yes [ ] No [X]~~

380 44 331 6201

Issuer’s telephone number

Indicate by check mark whether the registrant (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was require to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes o No o

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 definition of “large accelerated filer”, “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

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

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

APPLICABLE ONLY TO CORPORATE ISSUERS

As of ~~November~~February 2322, ~~2009~~2010 the registrant had 5288,~~775~~437,~~480~~ 980 shares of common stock outstanding.

Table of Contents

PART I - FINANCIAL INFORMATION 3 Item 1. Financial Statements 23 Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 34 Item 3. Quantitative and Qualitative Disclosures About Market Risk . 67 Item 4 Controls and Procedures 7 PART II – OTHER INFORMATION 7 Item 1. Legal Proceedings. 7 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. 78 Item 3. Defaults Upon Senior Securities. 78 Item 4. Submission of Matters to a Vote of Security Holders. 8 Item 5. Other Information. 8 Item 6. Exhibits 8 SIGNATURES 98

PART I - FINANCIAL INFORMATION

Safe Harbor Statement

This report on Form 10-Q contains certain forward-looking statements. All statements other than statements of historical fact are “forward-looking statements” for purposes of these provisions, including any projections of earnings, revenues, or other financial items; any statements of the plans, strategies, and objectives of management for future operation; any statements concerning proposed new products, services, or developments; any statements regarding future economic conditions or performance; statements of belief; and any statement of assumptions underlying any of the foregoing. Such forward-looking statements are subject to inherent risks and uncertainties, and actual results could differ materially from those anticipated by the forward-looking statements.

These forward-looking statements involve significant risks and uncertainties, including, but not limited to, the following: competition, promotional costs, and risk of declining revenues. Our actual results could differ materially from those anticipated in such forward-looking statements as a result of a number of factors. These forward-looking statements are made as of the date of this filing, and we assume no obligation to update such forward-looking statements. The following discusses our financial condition and results of operations based upon our consolidated financial statements which have been prepared in conformity with accounting principles generally accepted in the United States. It should be read in conjunction with our financial statements and the notes thereto included elsewhere herein.

Item 1. Financial Statements

The unaudited interim consolidated financial statements of Dana Resources (the “Company”, “Dana”, “we”, “our”, “us”) follow. All currency references in this report are in U.S. dollars unless otherwise noted.

The accompanying Condensed Consolidated Financial Statements of Dana Resources, Inc. should be read in conjunction with the Company's Annual Report on Form 10-K for the year ended June 30, 2008. Significant accounting policies disclosed therein have not changed except as noted below.

Dana Resources ~~(A Development Stage Company) Unaudited (Express in U.S. Dollars)~~

~~September~~(A ~~30,~~Development ~~2009~~Stage Company)

Unaudited

(Express in U.S. Dollars)

December 31, 2009


Unaudited Consolidated Balance Sheets	F-1
Unaudited Consolidated Statements of Operations	F-2
Unaudited Consolidated Statement of Stockholders Equity (Deficit)	F-3
Unaudited Consolidated Statements of Cash Flows	F-4
Unaudited Notes to the Consolidated Financial Statements	F-5

DANA RESOURCES ~~(An Exploration Stage Company) CONSOLIDATED BALANCE SHEETS~~

		September 30, 2009			June 30, 2009
		(Unaudited)			(Audited)
ASSETS
Current assets
Cash	$	14,052		$	7,641
Total current assets		14,052			7,641
Deposit on mineral concession		4,680,180			9,360,361
Total assets	$	4,694,232		$	9,368,002
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
Accrued salaries	$	174,051		$	138,500
Royalties due		130,000			100,000
Accrued expenses		27,927			59,853
Notes Payable		142,915			49,000
Total current liabilities		474,893			347,353
Total liabilities		474,893			347,353
STOCKHOLDERS' EQUITY
Preferred stock; $.001 par value; unlimited authorized; none issued and		-			-
outstanding
Common stock; $.001 par value; unlimited authorized
50,320,480 and 50,320,480 issued and outstanding, respectively		50,322			50,322
Additional paid in capital		30,017,249			30,017,249
Deficit accumlated during the exploration stage		(25,848,232	)		(21,046,922	)
Total stockholders' equity		4,219,339			9,020,649
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	4,694,232		$	9,368,002

(An Exploration Stage Company)

CONSOLIDATED BALANCE SHEETS


	December 31, 2009	June 30, 2009
	(Unaudited)	(Audited)
ASSETS

Current assets
Cash	$ 9,505	$ 7,641

Total current assets	9,505	7,641

Deposit on mineral concession	-	9,360,361

Total assets	$ 9,505	$ 9,368,002


LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities
Accrued expenses	$ 38,531	$ 59,853
Accrued salaries	189,051	138,500
Accrued royalties	160,000	100,000
Notes Payable	152,915	49,000

Total current liabilities	540,497	347,353


Total liabilities	540,497	347,353

STOCKHOLDERS' EQUITY

Preferred stock; $.001 par value; unlimited authorized; none issued and	-	-
outstanding
Common stock; $.001 par value; unlimited authorized
57,820,480 and 50,320,480 issued and outstanding, respectively	57,822	50,322
Additional paid in capital	30,584,749	30,017,249
Accumulated other comprehensive income	(181)	-
Deficit accumulated during the exploration stage	(31,173,382)	(21,046,922)

Total stockholders' equity	(530,992)	9,020,649

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 9,505	$ 9,368,002

The Accompanying Notes are an Integral Part of these Financial Statements

~~DANA~~F-1 ~~RESOURCES (An Exploration Stage Company) CONSOLIDATED STATEMENTS OF OPERATIONS~~

		Three Months			Three Months			July 21, 2006
		Ended			Ended			(Inception)
		September 30, 2009			September 30, 2008			September 30, 2009
Revenues	$	-		$	-		$	-
Expenses
General and administrative expenses		22,954			1,508			88,500
Payroll expense		45,050			25,000			233,550
Professional fees		22,523			27,973			169,756
Mining Expenses		-			-			25,000
Land claim fees		-			-			22,253
Royalties		30,000			50			130,050
Total expenses		120,527			54,531			669,109
Loss from operations		(120,527	)		(54,531	)		(669,109	)
Other income (expense)
Interest expense		(602	)					(602	)
Gain on debt settlement		-			-			5,660
Loss on impairment		(4,680,181.00	)		-			(24,080,181	)
Total other income (expense)		(4,680,783.00	)					(24,075,123	)
Net loss	$	(4,801,310	)	$	(54,531	)	$	(24,744,232	)
Net loss per share basic	$	(0.10	)	$	(0.00	)
Weighted average number of shares		50,320,480			61,482,878

DANA RESOURCES

(An Exploration Stage Company)

CONSOLIDATED STATEMENTS OF OPERATIONS


	Three Months		Three Months	Six Months	Six Months	July 21, 2006
	Ended		Ended	Ended	Ended	(Inception)
	September 30, 2009		September 30, 2008	December 31, 2009	December 31, 2008	December 31, 2009
Revenues	$ -		$ -	$ -	$ -	$ -

Expenses
General and administrative expenses	7,886		1,508	30,840	3688	96,386
Payroll expense	25,500		25,000	70,550	70000	259,050
Professional fees	26,532		27,973	49,055	77414	196,288
Mining Expenses	-		-	-	-	25,000
Land claim fees	-		-	-	-	22,253
Royalties	30,000		50	60,000	-	160,050
Total expenses	89,918		54,531	210,445	151,102	759,027


Loss from operations	(89,918)		(54,531)	(210,445)	(151,102)	(759,027)



Other income (expense)
Interest expense	(555,052)			(555,654)	-	(555,654)
Gain on debt settlement	-		-	-	-	5,660
Loss on impairment	(4,680,180)		-	(9,360,361)	-	(28,760,361)

Total other income (expense)	(5,235,232)			(9,916,015)	-	(29,310,355)


Net loss	$ (5,325,150)		$ (54,531)	$ (10,126,460)	$ (151,102)	$ (30,069,382)

Other comprehensive income (loss)
Foreign exchange adjustment	(181)			(181)		(181)

Net comprehensive income (loss)	$ (5,325,331)		$ -	$ (10,126,641)		$ (30,069,563)


Net loss per share basic	$ (0.10)	#	$ (0.00)	$ (0.20)	$ (0.00)

Weighted average number of shares	53,205,095	#	61,482,878	51,754,906	68,612,905

The Accompanying Notes are an Integral Part of these Financial Statements

~~DANA~~F-2 ~~RESOURCES (An Exploration Stage Company) STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT)~~

															Deficit
															Accumulated
	Preferred		Preferred	Common			Common			Additional		Common			During the
	Stock		Stock	Stock			Stock			Paid-In		Stock			Exploration
	Shares		Value	Shares			Value			Capital		Subscribed			Stage			Total
Balance at Inception July 21, 2006	-	$	-	-		$	-		$	-	$	-		$	-		$	-
Stock issued for cash and subscription receivable	-		-	1,120,000,000			1,120,000			-		(11,000	)		(1,104,000	)		5,000
Forgiveness of debt - related party	-		-							500								500
Net loss	-		-												(41,976	)		(41,976	)
Balance at June 30, 2007	-		-	1,120,000,000			1,120,000			500		(11,000	)		(1,145,976	)		(36,476	)
Shares cancelled	-		-	(1,069,799,290	)		(1,069,799	)		1,069,799		-			-			-
Proceeds from subscription	-		-	-			-			-		11,000			-			11,000
Contributed capital	-		-	-			-			15,272		-			-			15,272
Fogiveness of debt - related party	-		-	-			-			51,319		-			-			51,319
Shares issued for mineral rights	-		-	25,000,000			25,000			28,725,000		-			-			28,750,000
Shares issued for cash	-		-	80,000			80			79,920		-			-			80,000
Contributed capital - mining expenses	-		-	-			-			10,000		-			-			10,000
Net loss	-		-	-			-			-		-			(19,553,948	)		(19,553,948	)
Balance at June 30, 2008	-		-	75,280,710		$	75,281		$	29,951,810		-		$	(20,699,924	)	$	9,327,167
Shares issued for cash	-		-	40,480			41			40,439		-			-			40,480
Shares cancelled	-		-	(25,000,710	)		(25,000	)		25,000		-			-			-
Net loss	-		-	-			-			-		-			(346,998	)		(346,998	)
Balance at June 30, 2009	-	$	-	50,320,480		$	50,322		$	30,017,249	$	-		$	(21,046,922	)	$	9,020,649
Net loss	-		-	-			-			-		-			(4,801,310	)		(4,801,310	)
Balance at June 30, 2009	-	$	-	50,320,480		$	50,322		$	30,017,249	$	-		$	(25,848,232	)	$	4,219,339

DANA RESOURCES

~~DANA RESOURCES~~ (An Exploration Stage Company) ~~STATEMENTS OF CASH FLOWS~~

								July 21, 2006
		Nine Months Ended			Nine Months Ended			(Inception) Through
		March 31, 2009			March 31, 2008			March 31, 2009
		(Unaudited)			(Unaudited)			(Unaudited)
Cash Flows from Operating Activities:
Net loss	$	(4,801,310	)	$	(54,531	)	$	(24,744,232	)
Adustments to reconcile net loss to net cash used
in operating activities:
Impairment of mineral rights		4,680,181			-			24,080,181
Gain on settlement of debt		-			-			(5,660	)
Changes in operating assets and liabilities:
Accounts payable- related party		-			(7,679	)		-
Accrued salarie		35,551			-			174,051
Accrued royalties		30,000			-			130,000
Accrued expenses		(31,926	)		42,270			85,406
Net cash used by operating activities		(87,504	)		(19,940	)		(280,254	)
Cash Flows from Investing Activities:
Mineral claim fees		(10,361	)		-			(10,361	)
Net cash used by investing activities		(10,361	)		-			(10,361	)
Cash Flows from Financing Activities:
Proceeds from promissory notes		124,915			-			178,645
Payment made as settlement of promissory notes		(31,000	)		-			(35,730	)
Contributions of captial		-			-			25,272
Proceeds from sale of common stock		-			13,500			136,480
Net cash provided by financing activities		93,915			13,500			304,667
Change in cash		6,411			(6,440	)		14,052
Beginning cash		7,641			23,466			-
Ending cash	$	14,052		$	17,026		$	14,052
Supplemental Disclosures
Cash Paid For:
Interest	$	-		$	-		$	-
Income taxes	$	-		$	-		$	-
Schedule of Non-Cash Investing and Financing Activities
Forgiveness of debt (related party)	$	-		$	-		$	51,819
Issuance of common stock for mineral rights	$	-		$	-		$	28,750,000

STATEMENT OF STOCKHOLDERS' EQUITY (DEFICIT)


								Deficit
								Accumulated
					Additional	Accum Other	Common	During the
	Preferred Stock	Preferred Stock	Common Stock	Common Stock	Paid-In	Comprehensive	Stock	Exploration
	Shares	Value	Shares	Value	Capital	Income	Subscribed	Stage	Total
Balance at Inception July 21, 2006	-	$ -	-	$ -	$ -	$ -	$ -	$ -	$ -

Stock issued for cash and subscription receivable	-	-	1,120,000,000	1,120,000	-	-	(11,000)	(1,104,000)	5,000
Forgiveness of debt - related party	-	-	-	-	500	-	-		500
Net loss	-	-	-	-	-	-	-	(41,976)	(41,976)

Balance at June 30, 2007	-	-	1,120,000,000	1,120,000	500		(11,000)	(1,145,976)	(36,476)

Shares cancelled	-	-	(1,069,799,290)	(1,069,799)	1,069,799	-	-	-	-
Proceeds from subscription	-	-	-	-	-	-	11,000	-	11,000
Contributed capital	-	-	-	-	15,272	-	-	-	15,272
Forgiveness of debt - related party	-	-	-	-	51,319	-	-	-	51,319
Shares issued for mineral rights	-	-	25,000,000	25,000	28,725,000	-	-	-	28,750,000
Shares issued for cash	-	-	80,000	80	79,920	-	-	-	80,000
Contributed capital - mining expenses	-	-	-	-	10,000	-	-	-	10,000
Net loss	-	-	-	-	-	-	-	(19,553,948)	(19,553,948)

Balance at June 30, 2008	-	-	75,280,710	$ 75,281	$ 29,951,810		-	$ (20,699,924)	$ 9,327,167

Shares issued for cash	-	-	40,480	41	40,439	-	-	-	40,480

Shares cancelled	-	-	(25,000,710)	(25,000)	25,000	-	-	-	-

Net loss	-	-	-	-	-	-	-	(346,998)	(346,998)

Balance at June 30, 2009	-	$ -	50,320,480	$ 50,322	$ 30,017,249		$ -	$ (21,046,922)	$ 9,020,649

Share issued for debt settlement	-	-	2,500,000	2,500	272,500	-	-	-	275,000
Share issued for debt settlement	-	-	5,000,000	5,000	295,000	-	-	-	300,000
Foreign exchange adjustment	-	-	-	-	-	(181.00)	-	-	(181)
Net loss	-	-	-	-	-	-	-	(10,126,460)	(10,126,460)

Balance at December 31, 2009	-	$ -	57,820,480	$ 57,822	$ 30,584,749	$ (181)	$ -	$ (31,173,382)	$ (530,992)

The Accompanying Notes are an Integral Part of these Financial Statements

~~DANA~~F-3 ~~RESOURCES (An Exploration Stage Company) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the Quarter Ended September 30, 2009~~

~~1. Nature~~DANA ~~of Operations and Continuance of Business~~ RESOURCES

~~Dana Resources~~ (~~the~~An ~~"Company")~~Exploration ~~was~~Stage ~~organized under the laws of the State of Wyoming on July 21, 2006 under its former name DanaPC.com. The~~ Company’s business was originally to develop a website to give consumers information on commonly encountered problems with personal computers. In February 2008, the Company’s major shareholders sold their positions. At this time the Company’s new management changed the business direction to exploring and mining for gold. The Company has acquired natural resource properties in Peru, South America (see Note 7). Additionally, the Company will no longer engage in the computer business as the Company has not yet generated revenue from that business model. On September 24, 2008, the Company incorporated a wholly owned Peruvian subsidiary, Dana Resources SAC. The Company has not yet generated any revenues from planned principal operations and is considered an exploration stage company as defined in Statement of Financial Accounting Standards No. 7. The Company has, at the present time, not paid any dividends and any dividends that may be paid in the future will depend upon the financial requirements of the Company and other relevant factors.

STATEMENTS OF CASH FLOWS


				July 21, 2006
		Six Months Ended	Six Months Ended	(Inception) Through
		December 31, 2009	December 31, 2008	December 31, 2009
		(Unaudited)	(Unaudited)	(Unaudited)
Cash Flows from Operating Activities:

	Net loss	$ (10,126,460)	$ (151,102)	$ (30,069,382)

Adjustments to reconcile net loss to net cash used in operating activities:

Impairment of mineral rights		9,360,361	-	28,760,361
Gain on settlement of debt		-	-	(5,660)
Non-cash interest expense		555,000		555,000
Changes in operating assets and liabilities:
Accounts payable		-	12,192	-
Accounts payable- related party		-	(7,679)	-
Accrued salaries		50,551	-	189,051
Accrued royalties		60,000	-	160,000
Accrued expenses		(21,322)	89,158	96,010
Net cash used by operating activities		(121,870)	(57,431)	(314,620)

Cash Flows from Investing Activities:
Mineral claim fees		-	-	(10,361)
Net cash used by investing activities		-	-	(10,361)

Cash Flows from Financing Activities:
Proceeds from promissory notes		154,915	-	208,645
Payment made as settlement of promissory notes		(31,000)	-	(35,730)
Contributions of capital		-	-	25,272
Proceeds from sale of common stock		-	40,480	136,480
Net cash provided by financing activities		123,915	40,480	334,667

Change in cash		2,045	(16,951)	9,686
Effect on foreign exchange		(181)		(181)
Beginning cash		7,641	23,466	-

Ending cash		$ 9,505	$ 6,515	$ 9,505

Supplemental Disclosures
Cash Paid For:
Interest		$ -	$ -	$ -
Income taxes		$ -	$ -	$ -

Schedule of Non-Cash Investing and Financing Activities
Forgiveness of debt (related party)		$ -	$ -	$ 51,819
Issuance of common stock for mineral rights		$ -	$ -	$ 28,750,000
Shares issued as debt settlement		$ 20,000	$ -	$ 20,000

The Accompanying Notes are an Integral Part of these Financial Statements

F-4

DANA RESOURCES

(An Exploration Stage Company)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the Quarter Ended December 31, 2009

Nature of Operations and Continuance of Business

Dana Resources (the "Company") was organized under the laws of the State of Wyoming on July 21, 2006 under its former name DanaPC.com. The Company’s business was originally to develop a website to give consumers information on commonly encountered problems with personal computers. In February 2008, the Company’s major shareholders sold their positions. At this time the Company’s new management changed the business direction to exploring and mining for gold. The Company has acquired natural resource properties in Peru, South America (see Note 7). Additionally, the Company will no longer engage in the computer business as the Company has not yet generated revenue from that business model. As of December 31, 2009, no further operations or activity were present within Dana Resources Peru S.A.C. and no further operations are anticipated in the future. On September 24, 2008, the Company incorporated a wholly owned Peruvian subsidiary, Dana Resources SAC. On February 2, 2010, the Company incorporated a wholly owned Peruvian subsidiary, Dana Mining Corp. S.A.C. to run its operations in Peru. The Company has not yet generated any revenues from planned principal operations and is considered an exploration stage company as defined by the Financial Accounting Standards Board’s Accounting Standard Codification (FASB ASC) 915 “Development Stage Entities”. The Company has, at the present time, not paid any dividends and any dividends that may be paid in the future will depend upon the financial requirements of the Company and other relevant factors.

The Company amended its articles of incorporation to change its name to "Dana Resources” on January 28, 2008 to reflect the Company’s intention to acquire natural resource properties. Additionally, on February 20, 2008, the Company effected a 70-for-1 forward stock split. Finally, on September 23, 2008, the Company effected a change in par value to $.001 per share. Both of these changes (forward stock split and change in par) have been reflected in the financial statements on a retroactive basis since inception.

2. ~~Going Concern~~

~~The~~Going accompanying financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America, which contemplate continuation of the Company as a going concern. However, the Company was only recently formed and has not yet been successful in establishing profitable operations. As of September 30, 2009, the Company had no revenues and an accumulated deficit of $25,848,232. These factors raise substantial doubt about the ability of the Company to continue as a going concern. The Company’s financial statements as at September 30, 2009 have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. In this regard, management is proposing to raise any necessary additional funds not provided by operations through loans or through additional sales of their common stock. There is no assurance that the Company will be successful in raising this additional capital or in achieving profitable operations. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.Concern

~~DANA~~The ~~RESOURCES~~accompanying ~~(An~~financial ~~Exploration~~statements ~~Stage~~have been prepared in conformity with generally accepted accounting principles in the United States of America, which contemplate continuation of the Company) ~~NOTES~~as TOa ~~THE~~going ~~CONSOLIDATED~~concern. However, ~~FINANCIAL~~the ~~STATEMENTS~~Company ~~(continued)~~has ~~For~~not yet been successful in establishing profitable operations. As of December 31, 2009, the ~~Quarter~~Company ~~Ended~~had ~~September~~no 30revenues and an accumulated deficit of $31,173,382. These factors raise substantial doubt about the ability of the Company to continue as a going concern. The Company’s financial statements as at December 31, 2009 have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. In this regard, management is proposing to raise any necessary additional funds not provided by operations through loans or through additional sales of their common stock. There is no assurance that the Company will be successful in raising this additional capital or in achieving profitable operations. The accompanying financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts and classification of liabilities that might result from the outcome of this uncertainty.

~~3. Summary of~~F-5 ~~Significant Accounting Policies~~

DANA RESOURCES

(An Exploration Stage Company)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

For the Quarter Ended December 31, 2009

Summary of Significant Accounting Policies

a) Basis of Presentation

These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in U.S. dollars. The Company's fiscal year-end is June 30.

b) Principles of Consolidation

These consolidated financial statements include the accounts of the Company and its wholly owned subsidiary, Dana ~~Resources,~~Mining ~~SAC~~Corp. S.A.C, a Peruvian company. All intercompany balances and transactions have been eliminated in consolidation.

c) Exploration Stage Company

The Company is in the exploration stage and has not yet realized any revenues from its planned operations. The Company's business plan is to evaluate, structure, and complete a merger with, or acquisition of, prospects consisting of private companies, partnerships or sole proprietorships. We plan to initially concentrate on completing a comprehensive review of all the data available from the previous exploration of our mineral properties and carry out surveys to identify potential drill targets. To that end, we have not completed a plan of operation or exploration and have not anticipated the cost of exploring our mineral properties. We intend to complete a plan of operation and exploration once we have completed the title registration of our mineral properties. There is no assurance that we will be able to accurately anticipate the cost of exploring our mineral properties or obtain the financing necessary to complete any plan of exploration. This could prevent us from achieving revenues.

Based upon the Company's business plan, it is an exploration stage company as defined by ~~Statement~~the Financial ofAccounting ~~Financials~~Standards Board’s Accounting Standard Codification (~~“SFAS”~~FASB ASC) ~~No.~~ 7,915 “~~Accounting and Reporting by~~ Development Stage ~~Enterprises~~Entities.” Accordingly, the Company presents its financial statements in conformity with the accounting principles generally accepted in the United States of America that apply in establishing operating enterprises. As an exploration stage company, the Company discloses the deficit accumulated during the exploration stage as well as the cumulative statements of operations, stockholders’ equity and cash flows from inception to the current balance sheet date.

d) Cash and Cash Equivalents

The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.

e) Financial Instruments

The carrying value of cash, accounts payable and accrued expenses approximates their fair value because of the short maturity of these instruments.

~~DANA~~F-6 ~~RESOURCES (An Exploration Stage Company) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued) For the Year Ended June 30, 2009~~

~~3. Summary of~~DANA ~~Significant Accounting Policies (continued)~~ RESOURCES

(An Exploration Stage Company)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

For the Year Ended December 31, 2009

Summary of Significant Accounting Policies (continued)

f) Stock-Based Compensation

The Company has one stock-based employee compensation plan (See Note 4b). The Company accounts for its plan under the recognition and measurement principles of ~~SFAS~~FASB ~~123R~~ASC 718-10, "~~Share~~Compensation ~~Based~~– ~~Payment~~Stock Compensation" and related Interpretations. The Company has not issued any stock options or warrants.

g) Income Taxes

Deferred income taxes are reported for timing differences between items of income or expense reported in the financial statements and those reported for income tax purposes in accordance with ~~SFAS~~FASB ~~No.~~ASC ~~109,~~740 “~~Accounting for~~ Income Taxes”, which requires the use of the asset/liability method of accounting for income taxes. Deferred income taxes and tax benefits are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases, and for tax loss and credit carry-forwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The Company provides for deferred taxes for the estimated future tax effects attributable to temporary differences and carry-forwards when realization is more likely than not.

h) Loss Per Share

The Company computes net loss per share in accordance with ~~SFAS No.~~FASB ~~128~~ASC 260, “Earnings per Share”, ~~(SFAS 128)~~ and SEC Staff Accounting Bulletin No. 98 (SAB 98). Under the provisions of ~~SFAS~~ASC ~~128~~260 and SAB 98, basic net loss per share is computed by dividing the net loss available to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period. The calculation of diluted net loss per share gives effect to common stock equivalents; however, potential common shares are excluded if their effect is anti-dilutive. For the period from July 21, 2006 (Date of inception) through ~~September~~December 3031, 2009, the Company had no potentially dilutive securities. The per share calculation reflects the effect of the stock split on a retroactive basis.

i) Accounting Estimates

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

~~DANA~~F-7 ~~RESOURCES (An Exploration Stage Company) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued) For the Quarter Ended September 30, 2009~~

~~3. Summary~~DANA ~~of Significant Accounting Policies (continued)~~ RESOURCES

(An Exploration Stage Company)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

For the Quarter Ended December 31, 2009

Summary of Significant Accounting Policies (continued)

j) Long-Lived Assets

In accordance with ~~Statement~~FASB ofASC ~~Financial Accounting Standard (~~360-10 "~~SFAS")~~Property ~~No.~~Plant ~~144, "Accounting for the Impairment~~ and ~~Disposal of Long-Lived Assets~~Equipment," long-lived assets to be held and used are analyzed for impairment and disposal of whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The Company evaluates at each balance sheet date whether events and circumstances have occurred that indicate possible impairment. If there are indications of impairment, the Company uses future undiscounted cash flows of the related asset or asset grouping over the remaining life in measuring whether the assets are recoverable. In the event such cash flows are not expected to be sufficient to recover the recorded asset values, the assets are written down to their estimated fair value. Long-lived assets to be disposed of are reported at the lower of the carrying amount or fair value of the asset less cost to sell.

k) Mineral property costs

The Company has been in the exploration stage since February 2008 and has not yet realized any revenues from its planned operations. It is primarily engaged in the acquisition and exploration of mining properties. Mineral property acquisition and exploration costs are charged to operations as incurred. When it has been determined that a mineral property can be economically developed as a result of establishing proven and probable reserves, the costs incurred to develop such property, are capitalized. Such costs will be depleted using the units-of-production method over the estimated life of the probable reserve.

Although the Company has taken steps to verify title to mineral properties in which it has an interest, according to the usual industry standards for the stage of exploration of such properties, these procedures do not guarantee the Company’s title. Such properties may be subject to prior agreements or transfers and title may be affected by undetected defects.

Due to the pending litigation regarding its mineral asset and the uncertainty of its legal status as to rights and ownership, the Company has reclassified its mineral asset as a deposit on mineral concessions. In addition, in order to conservatively report isits financial status, the Company has impaired the value of its deposit on mineral concessions by 50100% due to the uncertainty of recourse on amounts paid for the mineral concessions and pending outcome of a final legal determination of its rights and ownership. As ~~Due~~of toDecember ~~this~~31, ~~management intends~~2009, tono ~~amend~~legal ~~its~~action ~~June~~has ~~30,~~been ~~2009~~taken ~~year~~to ~~end~~recover ~~financial~~the ~~statements~~title.

l) Reclassifications

Certain amounts in the June 30, 2009 financial statements have been reclassified to conform to the ~~September~~December 3031, 2009 presentation. These reclassifications had no effect on the previously reported net loss. Specifically these items are mineral rights to deposit on mineral concessions. ~~Management intends to restate the June 30, 2009 financial statements to reflect the reclassification.~~

~~DANA~~F-8 ~~RESOURCES (An Exploration Stage Company) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued) For the Quarter Ended September 30, 2009~~

~~4. Stockholders’ Equity~~DANA ~~(Deficit)~~ RESOURCES

(An Exploration Stage Company)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

For the Quarter Ended December 31, 2009

Stockholders’ Equity (Deficit)

a) Common Stock

The Company has authorized an unlimited number of shares of $.001 par value common stock and preferred stock. In July 2006, in connection with its organization, the Company issued 1,120,000,000 shares of common stock to various individuals including 700,000,000 shares which were issued to an officer/shareholder of the Company; the remaining 420,000,000 shares were issued to various individuals for cash of $16,000. Additionally, the financial statements reflect a change in par value from no par value to $.001 per share effected on June 30, 2008.

In November 2006, an entity related to a stockholder performed legal services valued at $500 in connection with the Company's registration statement on Form SB-2. The related payable was forgiven by the law firm and was accounted for as a contribution to capital.

The Company effected a 70-for-1 forward stock split as of February 20, 2008. Certain shareholders cancelled shares held by them in connection with the forward stock split. These shares represent 394,800,000 shares subject to a Lockup Agreement dated July 31, 2007 as well as 674,999,290 shares owned by the sole officer and director at that time. The total number of cancelled shares is 1,069,799,290 shares, 50,200,710 shares remained outstanding after the stock split.

For the period ended March 31, 2008, a director of the Company contributed $15,272 for working capital purposes and waived any rights of repayment.

During the quarter ended March 31, 2008, the outstanding accounts payable, accrued salary and amounts due to related parties were forgiven by some shareholders and treated as contributed capital totaling $51,319.

On May 2, 2008, the Company entered into an agreement with MRC1 Exploraciones to perform an evaluation of the mineral claims for a fee of $25,000 of which, the CEO of the Company contributed $10,000 and waived any rights of repayment.

On June 3, 2008, the Company entered into an agreement with Sociedad Minera De Responsabilidad Limitada Angelo XXI (“Angelo XXI”) for the assignment of mining rights located in Peru, South America. The purchase price was 25,000,000 shares of restricted common stock, valued at $28,750,000; the fair value of the underlying shares (See Note 7).

On June 29, 2008, the Company issued 80,000 shares through a private placement. The shares were sold at $1.00 per share and the placement was exempt under 4(2).

On September 26, 2008, the Company sold 13,500 shares of common stock for $13,500.

On October 9, 2008, the Company sold 13,480 shares of common stock for $13,480.

~~DANA~~F-9 ~~RESOURCES (An Exploration Stage Company) NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued) For the Quarter Ended September 30, 2009~~

~~4. Stockholders’ Equity~~DANA ~~(Deficit) (continued)~~ RESOURCES

(An Exploration Stage Company)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

For the Quarter Ended December 31 2009

Stockholders’ Equity (Deficit) (continued)

a) Common Stock (continued)

On October 13, 2008, the Company sold 13,500 shares of common stock for $13,500.

On October 31, 2008, the Company canceled 25,000,710 shares of common stock; there was no consideration paid and the shares canceled are reflected in the financial statements.

AsOn ofOctober ~~September 30~~21, 2009, ~~there~~the ~~are~~Company 50issued 2,~~320~~500,~~480~~000 shares ~~issued~~ as full settlement of principal and ~~outstanding~~interest in the amount of $5,090. The shares were issued at a discount to ensure recoverability to our creditor. The Company recorded the value of the shares based on the market price of the date of grant of $0.11 per shares. The value assigned was $275,000. The difference in value of $270,000 was recorded as interest expense.

On December 14, 2009, the Company issued 5,000,000 S-8 shares as full settlement of principal in the amount of $15,000. The shares were issued at a discount to ensure recoverability to our creditor. The Company recorded the value of the shares based on the market price of the date of grant of $0.06 per shares. The value assigned was $300,000. The difference in value of $285,000 was recorded as interest expense.

As of December 31, 2009, there are 57,820,480 shares issued and outstanding.

b) Stock Option Plan

In July 2006, the Board of Directors adopted and the stockholders at that time approved the 2006 Stock Option Plan ("the Plan"). The Plan provides for the granting of qualified and non-qualified stock options to issue up to 2,000,000 shares of common stock to directors, officers, advisors and employees of the Company as well as to employees of companies that do business with the Company. Awards under the plan will be granted as determined by the Stock Option Committee of the Board of Directors. The Plan limits awards to directors, officers and employees to $100,000 of compensation per year. The options will expire after 10 years or 5 years if the option holder owns at least 10% of the common stock of the Company. The exercise price of a non-qualified option must be at least 85% of the market price. The exercise price of a qualified option must be at least equal to the market price or 110% of the market price if the option holder owns at least 10% of the common stock of the Company. At ~~September~~December 3031, 2009, no awards had been made and total awards available to be granted from the Plan amounted to 2,000,000 shares.

~~5. Notes payable~~c) S-8 shares

On December 9, 2009, the Board of Directors of the Company ratified, approved and adopted a Stock Option Plan for the Company in the amount of 10,000,000 shares. On December 9, 2009, the Company filed a Form S-8 to register these shares.

F-10

DANA RESOURCES

(An Exploration Stage Company)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

For the Quarter Ended December 31 2009

Notes payable

On April 22, 2008, the Company received loans of $1,800 and $2,930 bearing interest at 5% per annum and due on April 22, 2009. As of June 30, 2008, these loans have been paid in full.

On February 15, 2009, the Company issued a loan of $5,000 bearing interest at 5% per annum and due on the earlier of December 31, 2009 or within 7 days of the Completion of borrowing by the Company of more than $100,000. As of ~~September~~December 3031, 2009, this loan has been paid in full.

On April 22, 2009, the Company issued a loan of $5,000 bearing interest at 5% per annum and due on the earlier of December 31, 2009 or within 7 days of the Completion of borrowing by the Company of more than $100,000. As of December 31, 2009, this loan has been paid in full.

On June 23, 2009, the Company issued three loans of $13,000 each for total proceeds of $39,000 all of which bear interest at 5% per annum and are due on the earlier of June 23, 2010 or within 7 days of the Completion of borrowing by the Company of more than $1,000,000. As of ~~September~~December 3031, 2009, $26,000 of principle has been paid, $13,000 remains due.

During the three month period ending September 30, 2009, the Company issued three loans totaling $124,915 all of which bear interest at 5% per annum and are due on the earlier of August 13, 2010 or within 7 days of the Completion of borrowing by the Company of more than $1,000,000. As of December 31, 2009, $15,000 of principal has been paid, $109,915 remains due.

AsDuring ofthe ~~September~~three 30month period ending December 31, 2009, athe ~~balance~~Company ofissued two loans totaling $~~142~~30,~~915~~000 ~~remains~~all ~~due.~~of ~~Interest expense~~which ~~for~~bear ~~the~~interest ~~three~~at ~~month~~5% ~~period~~per ~~ended~~annum ~~September~~and 30are due on the earlier of December 15, ~~2009~~2010 ~~and~~or ~~2008~~within ~~totaled $602~~7 ~~and~~days of the Completion of borrowing by the Company of more than $01, ~~respectively~~000,000.

~~DANA~~As ~~RESOURCES~~of ~~(An~~December ~~Exploration~~31, ~~Stage~~2009 ~~Company)~~a ~~NOTES~~balance TOof ~~THE~~$152,915 ~~CONSOLIDATED~~remains ~~FINANCIAL~~due. Interest ~~STATEMENTS~~expense ~~(continued)~~for ~~For~~ the ~~Quarter~~six ~~Ended~~month ~~September~~period 30ended December 31, 2009 and 2008 totaled $555,654 and $0, respectively.

~~6. Related Party~~F-11 ~~Transactions~~

DANA RESOURCES

(An Exploration Stage Company)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

For the Quarter Ended December 31, 2009

Related Party Transactions

a) The Company has not had a need to rent office space. An officer/shareholder of the Company is allowing the Company to use his offices, as needed, at no expense to the Company. Such costs are immaterial to the financial statements and, accordingly have not been reflected therein.

b) An officer and shareholder advanced $1,800 to pay web development costs during the quarter ended March 31, 2007. The same officer and shareholder ~~has~~had accrued salary of $45,000 for the fifteen months ended March 31, 2008 at the rate of $3,000 per month. As of June 30, 2008, the balance due was forgiven.

c) During the quarter ended March 31, 2008, the outstanding accounts payable, accrued salary and amounts due to related parties were forgiven by some shareholders and treated as contributed capital totaling $51,319.

d) On May 2, 2008, the Company entered into an agreement with MRC1 Exploraciones to perform an evaluation of the mineral claims which $10,000 was contributed by the CEO and has waived any rights of repayment.

e) As of June 30, 2008 and 2007, outstanding advances made to the Company by Len De Melt, the Company’s current president, respectively, were $7,679. As of ~~September~~December 3031, 2009, all outstanding advances have been repaid.

~~7. Mineral Rights~~f) On April 29, 2008, the Company appointed Len De Melt as the new President and ~~Impairment~~Chief Financial officer and entered into a management agreement dated April 29, 2008 with the President of the Company for the provision of management services at $5,000 per month commencing in May 2008 for an indefinite term. The Company has accrued $100,000 as of December 31, 2009.

The Company entered into an agreement dated June 3, 2008 to acquire 19 precious and base metal mining claims in Peru, South America for 25,000,000 shares of restricted common stock and the payment of a 17.5% net smelter royalty with a minimum royalty payment of $10,000 per month regardless of extraction. The Company issued 25,000,000 shares, valuing the asset at the fair value of the underlying stock as of the agreement date which was $28,750,000. On June 30, 2009 and June 30, 2008, the Company evaluated the asset for potential impairment in accordance with SFAS 144, “Accounting for the Impairment or Disposal of Long-Lived Assets”.

AtMineral ~~the~~Rights end of June 30, 2008, the Company, in accordance with FAS 144, valued the asset for impairment. Additionally the Company found several reports that showed that the industry traditionally used 2 percent of the asset value, price times ounces, to establish value on the financial statements. As such, the Company used a formula (as indicated in the following paragraph) and ~~determined~~ ~~that a more conservative approach for asset valuation was appropriate. The method used by the Company to determine the fair value of the mineral rights as of June 30, 2008 was as follows:~~Impairment

~~DANA~~The ~~RESOURCES~~Company ~~(An~~entered ~~Exploration~~into ~~Stage~~an agreement dated June 3, 2008 to acquire 19 precious and base metal mining claims in Peru, South America for 25,000,000 shares of restricted common stock and the payment of a 1.5% net smelter royalty with a minimum royalty payment of $10,000 per month regardless of extraction. The Company) ~~NOTES~~issued TO25,000,000 ~~THE~~shares, ~~CONSOLIDATED~~valuing ~~FINANCIAL~~the ~~STATEMENTS~~asset ~~(continued)~~at ~~For~~the fair value of the ~~Quarter~~underlying ~~Ended~~stock ~~September~~as of the agreement date which was $28,750,000. On June 30, 2009 and June 30, 2008, the Company evaluated the asset for potential impairment in accordance with FASB ASC 360-10, “Property Plant and Equipment”.

7At the end of June 30, 2008, the Company, in accordance with FASB ASC 360-10, valued the asset for impairment. ~~Mineral~~ Additionally ~~Rights~~the ~~and~~Company ~~Impairment~~found several reports that showed that the industry traditionally used 2 percent of the asset value, price times ounces, to establish value on the financial statements. As such, the Company used a formula (~~continued~~as indicated in the following paragraph) and determined that a more conservative approach for asset valuation was appropriate. The method used by the Company to determine the fair value of the mineral rights as of June 30, 2008 was as follows:

F-12

DANA RESOURCES

(An Exploration Stage Company)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

For the Quarter Ended December 31, 2009

Mineral Rights and Impairment (continued)

The Company purchased the rights to approximately 1,100,000 ounces of estimated gold reserves. The Company anticipates extracting at least 1% of the total reserves; or approximately 11,000 ounces. Utilizing an average spot price of gold as of June 30, 2008 of $850 per oz., the estimated fair value of the rights was determined to be $9,350,000. The difference between the carrying value of $28,750,000 and the fair value of $9,350,000 which totaled $19,400,000 was recorded as impairment during 2008. The average spot price of gold as of June 30, 2009 was $940 per oz. therefore no impairment charge was recorded during 2009.

InDuring September 2009, the Company received a notice of termination on its mineral rights agreement and completion of mining claims assignment due to non payment of the monthly royalty fees, see Note 8 for further discussions. As of ~~September~~December 3031, 2009 the Company has not paid the monthly obligation. A balance of $~~130~~160,000 has been accrued as royalty fees due under the Mineral rights agreement. A dispute as to the validity of the notice of termination exists between the selling party and the Company which the Company plans to pursue legal action to resolve this matter. The ~~In the event the~~ Company ~~does~~has not ~~prevail resolving~~yet ~~this~~entered ~~legal~~into ~~matter,~~a ~~the~~formal ~~mineral~~legal ~~rights~~action ~~and/or~~against ~~consideration given towards~~ the ~~mineral rights agreement with a value of $9,360,361 will be impaired~~seller.

Due to the pending litigation regarding the mineral rights agreement and the uncertainty of its legal status as to rights and ownership to the mineral assets, the Company has reclassified its mineral asset as a deposit on mineral claims. In addition, in order to conservatively report is financial status, the Company has fully impaired the value of its deposit on mineral claims ~~by 50%~~ due to the uncertainty of recourse on amounts paid for the mineral assets and pending outcome of a final legal determination of its rights and ownership. As ~~a result~~ of ~~the~~December ~~foregoing~~31, ~~management intends to amend its June 30~~2009, ~~2009~~no ~~year~~legal ~~end~~action ~~annual financial~~has ~~statements~~yet tobeen ~~reclassify the mineral claims as a deposit on mineral claims~~filed.

8. ~~Commitments~~

On April 29, 2008, the Company appointed Len De Melt as the new President and Chief Financial Operator and entered into a management agreement dated April 29, 2008 with the President of the Company for the provision of management services at $5,000 per month commencing in May 2008 for an indefinite term. The Company has accrued $85,000 as of September 30, 2009.Commitments

On ~~May~~April 229, 2008, the Company ~~entered~~appointed ~~into~~Len anDe ~~agreement~~Melt ~~with~~as ~~MRC1 Exploraciones~~the tonew ~~perform~~President anand ~~evaluation~~Chief ofFinancial ~~the~~Operator ~~mineral~~and ~~claims~~entered ~~for~~into a ~~fee~~management ofagreement ~~$25,000, of~~dated ~~which~~April ~~$10~~29,~~000~~ ~~were~~2008 ~~contributed~~with bythe President of the ~~CEO~~Company ~~and~~for the ~~remaining~~provision of management services at $155,000 ~~were to~~per bemonth ~~paid~~commencing in ~~October~~May 2008. for an indefinite term. The Company has accrued $15100,000 inas ~~accrued~~of ~~expenses~~December 31, 2009.

~~DANA~~On ~~RESOURCES~~May ~~(An~~2, ~~Exploration~~2008, ~~Stage~~the Company) ~~NOTES~~entered TOinto ~~THE~~an ~~CONSOLIDATED~~agreement ~~FINANCIAL~~with ~~STATEMENTS~~MRC1 ~~(continued)~~Exploraciones ~~For~~to perform an evaluation of the ~~Quarter~~mineral ~~Ended~~claims ~~September~~for 30a fee of $25,000, of which $10,000 were contributed by the CEO and the remaining $15,000 were to be paid in October 2008. The Company has accrued $15,000 in accrued expenses. As of December 31, 2009 the $15,000 remains as due.

~~8. Commitments (continued)~~F-13

OnDANA June 3, 2008, the Company entered into a Mineral Rights agreement with Angelo XXI. As per the agreement, the Company will pay Mr. Rosales $10,000 per month for royalties for the land, commencing in September 2008. The agreement was amended on October 1, 2008 to state that a minimum of $10,000 per month in royalties are due regardless of extractions. The Company has accrued $130,000 as of September 30, 2009. In September 2009, the Company received a notice of termination resulting principally from the unpaid royalty fees. A dispute as to the validity of the notice of termination exists between the selling party and the Company which the Company plans to pursue legal action to resolve this matter. RESOURCES

On(An ~~June~~Exploration ~~21,~~Stage ~~2008, the~~ Company entered into an employment agreement with Elmer Rosales effective September 1, 2008. The agreement stated compensation expense of $5,000 per month free of income taxes; this was calculated to be about $6,850 per month. The company is currently disputing the validity of this agreement. For conservative purposes the Company has accrued for $89,050 representing all salaries due under the employment agreement. As of September 30, 2009, no amounts have been paid under the agreement.)

~~9. Subsequent Events~~NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (continued)

~~The~~For ~~Company~~the ~~has~~Quarter ~~evaluated~~Ended ~~subsequent~~December ~~events through November 23~~31, 2009~~, the date which the financial statements were available to be issued. The Company has determined that there were no such events that warrant disclosure or recognition in the financial statements.~~

~~Item 2~~8. ~~Management’s Discussion and Analysis of Financial Condition and Results of Operations~~

~~Business~~Commitments ~~Overview and Uncertainties~~ (continued)

WeOn ~~were~~June ~~incorporated~~3, as2008, the Company entered into a ~~Wyoming~~Mineral ~~company~~Rights onagreement ~~July~~with 21Angelo XXI. As per the agreement, ~~2006~~the Company will pay Mr. ~~Our business~~Rosales is$10,000 per month for royalties for the ~~acquisition~~land, ~~exploration~~commencing ~~and~~in ~~development~~September 2008. The agreement was amended on October 1, 2008 to state that a minimum of ~~mineral~~$10,000 ~~properties. We~~per ~~have~~month ~~one~~in ~~wholly~~royalties ~~owned~~are ~~Peruvian~~due ~~subsidiary~~regardless of extractions. The Company has accrued $160,000 ~~Dana~~as ~~Resources~~of ~~SAC~~December 31, ~~which~~2009. In isSeptember 2009, the ~~registered~~ ~~holder~~Company received a notice of ~~title~~termination toresulting 19principally ~~patented~~from ~~and~~the ~~unpatented~~unpaid ~~base~~royalty ~~and~~fees. A ~~precious~~dispute ~~metal mining~~as ~~properties~~to ~~located~~the invalidity of the ~~provinces~~notice of ~~Chumbivilcas,~~termination ~~Recuay,~~exists ~~Piura, Huaytara,~~between ~~Pallasca,~~the ~~and~~selling ~~Huancabamba,~~party ~~Peru,~~and ~~all~~the ofCompany which wethe ~~acquired~~Company onplans ~~June~~to ~~3, 2008~~pursue legal action to resolve this matter. See note 7 for additional information.

~~Formerly,~~On ~~our~~June ~~business~~21, ~~was~~2008, tothe ~~build~~Company ~~and~~entered ~~market~~into an ~~educational website~~employment onagreement ~~the~~with ~~subject~~Elmer ofRosales ~~personal~~effective ~~computing~~September 1, 2008. The Onagreement ~~February~~stated ~~20,~~compensation ~~2008~~expense of $5,000 weper ~~amended our~~month ~~articles~~free of ~~incorporation~~income totaxes; ~~change~~this ~~our~~was ~~name~~calculated to ~~Dana~~be ~~Resources.~~about $6,850 per month. The ~~change~~ Company is currently disputing the validity of ~~our~~this ~~name~~agreement. For ~~coincided~~conservative ~~with~~purposes ~~our~~the ~~decision~~Company tohas ~~abandon~~accrued ~~our~~for ~~former~~$89,051 ~~business activities~~representing ~~and~~all tosalaries ~~engage~~due inunder the ~~acquisition~~employment agreement. As of September 30, ~~exploration~~2009, ~~and~~no ~~development~~amounts ~~of mineral~~have ~~properties~~been paid under the agreement. No further accrual of salary was taken as he is no longer employed with the Company.

~~Our principal office is located at 810 Malecon Cisneros, Miraflores, Lima, Peru R5 18~~9. ~~Our telephone number is 380-44-331-62-01. Our fiscal year end is June 30.~~

~~Results~~Subsequent ~~of Operations for the Period From July 21, 2006 (Date of Inception) to September 30, 2009 and for the Three Months Ended September 30, 2009~~ Events

~~Lack~~The ofCompany ~~Revenues~~has evaluated subsequent events through February 22, 2010, the date which the financial statements were available to be issued and the following was noted.

WeOn ~~are~~January ~~an exploration stage company with limited operations since our inception on July 21~~13, ~~2006 to September 30~~2010, ~~2009.~~the Weboard ~~have~~authorized ~~not generated~~the ~~any~~issuance ~~revenues. As~~ of ~~September 30~~11, ~~2009~~662,500 weshares ~~had~~as ~~total~~settlement ~~assets~~ of ~~$4,694,232~~ ~~and~~debt ~~total~~totaling ~~liabilities of~~ $~~474~~28,~~893.~~290 ~~Since our inception to September 30, 2009, we have accumulated a deficit~~ of ~~$25,848,232.~~principal ~~We anticipate that we will continue to incur substantial losses~~ and ~~our ability to generate any revenues in the next 12 months remains uncertain~~interest.

~~Expenses~~On January 22, 2010, the board authorized the issuance of 13,000,000 shares as settlement of debt totaling $24,000 of principal.

WeOn ~~have~~January ~~accumulated total expenses of $669~~22,~~109~~ ~~since our inception on July 21~~2010, ~~2006~~the toCompany ~~September~~received ~~30,~~proceeds ~~2009,~~of ~~including~~ $885,~~500~~965 inas ~~general and~~advances ~~administrative~~from ~~expenses,~~consultants ~~$233,550~~to inmeet ~~payroll~~Company ~~expense, $169,756 in professional fees (including accounting, auditing and legal fees), $25,000 in mining expenses and $22,253 in land claim fees~~obligations.

~~Our~~On ~~total~~January ~~expenses increased by $65~~22,~~996~~ ~~to $120~~2010,~~527~~ ~~for~~ the ~~three~~ ~~months~~board ~~ended~~authorized ~~September 30, 2009 from $54,531 for~~ the ~~three~~issuance ~~months ended September 30, 2008. For the three months ended September 30, 2009, total expenses were comprised~~ of ~~$22~~6,~~954 in general and administrative expenses~~000, ~~$45,050~~000 inshares ~~payroll~~under ~~expenses,~~a ~~$22,523~~stock insubscription ~~professional~~for ~~fees and~~ $~~30,000 in royalties~~0.001 per share.

3On January 26, 2010, the board authorized the issuance of 2,000,000 S-8 shares as settlement of the advances received by consultants totaling $5,965.

~~For~~F-14 ~~the three months ended September 30, 2008 our total expenses of $54,531 consisted of $1,508 in general and administrative expenses, $25,000 in payroll expense and $27,973 in professional fees.~~

~~The~~ Item ~~types~~2. Management’s ofDiscussion ~~expenses that we may categorize as general~~ and ~~administrative~~ ~~expenses~~Analysis ~~include~~of ~~foreign~~Financial ~~exchange~~Condition ~~loss, transfer agent~~ and ~~filing fees,~~Results ~~office~~of supplies, travel expenses, rent, communication expenses (cellular, internet, fax and telephone), bank charges, advertising and promotion costs, office maintenance, courier and postage costs and office equipment. Operations

~~Net~~Business ~~Loss~~Overview and Uncertainties

~~Since~~We ~~our~~were ~~inception~~incorporated as a Wyoming company on July 21, 2006. Our tobusiness ~~September~~is ~~30,~~the ~~2009~~acquisition, ~~we have~~exploration ~~incurred~~and adevelopment ~~net loss~~ of ~~$24,744,232~~mineral properties. We ~~For~~have ~~the~~one ~~three~~wholly ~~months~~owned ~~ended~~Peruvian ~~September 30~~subsidiary, ~~2009,~~Dana weMining ~~incurred~~Corp. aS.A.C, ~~loss~~which ~~from~~is ~~operations~~the ofregistered ~~$120,527~~holder ~~compared~~of title to a19 ~~loss from~~patented ~~operations~~and ofunpatented ~~$54,531~~base ~~for~~and ~~the~~precious ~~same~~metal ~~period~~mining inproperties ~~2008,~~located ~~which is an increase~~ in ~~loss~~the ~~from~~provinces ~~operations~~ of ~~$65~~Chumbivilcas,~~996~~ ~~between~~Recuay, ~~the~~Piura, ~~two~~Huaytara, ~~periods~~Pallasca, ~~resulting from increased general~~ and ~~administrative~~Huancabamba, ~~and~~Peru, ~~payroll~~all ~~expense~~of ~~for~~which ~~the~~we ~~three~~acquired ~~months~~on ~~ended~~June ~~September 30~~3, ~~2009~~2008.

WeFormerly, ~~expect that~~ our ~~total~~business ~~expenses~~was ~~will~~to ~~increase~~build ~~over~~and ~~the~~market ~~next year~~an aseducational wewebsite ~~increase~~on ~~our~~the ~~business~~subject ~~operations and exploration activities~~ of ~~mineral~~ ~~properties~~personal computing. On WeFebruary ~~have~~20, ~~not~~2008, ~~been~~we ~~able~~amended ~~to reach the break-even point since~~ our ~~inception~~articles ~~and~~of ~~have~~incorporation ~~had~~ to ~~rely~~change onour ~~outside~~name ~~capital~~to ~~resources.~~Dana ~~We do not anticipate generating any revenues for the next two years~~Resources. The ~~Our~~change ~~auditors~~of ~~have issued~~our usname acoincided ~~going~~with ~~concern~~our ~~opinion,~~decision ~~which means there is substantial doubt we will be able~~ to ~~sustain~~abandon our ~~operations~~former ~~unless~~business weactivities ~~are~~and ~~able~~ to ~~obtain~~engage ~~outside financing~~ in the ~~form~~acquisition, ofexploration ~~debt~~and ordevelopment ~~equity~~of ~~financing.~~mineral properties.

~~Over~~Our ~~the~~principal ~~next~~office 12is ~~months,~~located weat ~~plan~~810 toMalecon ~~initially~~Cisneros, ~~concentrate~~Miraflores, ~~on completing~~Lima, aPeru ~~comprehensive~~R5 ~~review of all the data available from the previous exploration of our mineral properties and carry out surveys to identify potential drill targets~~18. Our Totelephone ~~that~~number ~~end,~~is ~~we have not completed a plan of operation or exploration and have not anticipated the cost of exploring our mineral properties~~380-44-331-62-01. WeOur ~~intend~~fiscal toyear ~~complete~~end ais ~~plan~~June ~~of operation and exploration once we have completed the title registration of our mineral properties~~30.

~~There~~Results isof noOperations ~~assurance~~for ~~that~~the wePeriod ~~will~~From beJuly ~~able~~21, to2006 ~~accurately anticipate~~(Date ~~the cost~~ of ~~exploring~~Inception) ~~our mineral properties or obtain the financing necessary~~ to ~~complete~~December ~~any~~31, ~~plan~~2009 ofand ~~exploration.~~for ~~This~~the ~~could~~Three ~~prevent~~Months usEnded ~~from achieving~~December ~~revenues.~~31, 2009

InLack ~~order to improve our liquidity, we intend to pursue additional equity financing from private placement sales~~ of our equity securities or shareholder loans. We intend to negotiate with our management and consultants to pay parts of salaries and fees with stock and stock options instead of cash. Any issuances of additional shares will result in dilution to our existing shareholders. Revenues

We ~~currently~~are doan ~~not~~exploration ~~have~~stage ~~any~~company ~~arrangements~~with inlimited ~~place~~operations ~~for~~since ~~the completion~~our ofinception ~~any~~on ~~further~~July ~~private~~21, ~~placement~~2006 ~~financings~~to ~~and~~December ~~there~~31, is2009. We nohave ~~assurance that~~not generated any revenues. As of December 31, 2009, we ~~will~~had betotal ~~successful~~assets inof ~~completing~~$9,505 ~~any~~and ~~further~~total ~~private~~liabilities ~~placement financings~~of $540,497. Since Ifour weinception ~~are~~to ~~unable~~December to31, ~~achieve~~2009, ~~the~~we ~~necessary~~have ~~additional~~accumulated ~~financing~~a deficit of $31,173,382. We ~~then~~ anticipate that we ~~plan~~will continue to ~~tailor~~incur ~~our~~substantial ~~exploration~~losses ~~expenses~~ and ~~administrative~~our ~~expenses proportionately~~ability to ~~the~~generate ~~amount~~any ofrevenues ~~capital~~in ~~resources~~the ~~available~~next to12 ~~us.~~months remains uncertain.

5 Expenses

~~Off-Balance~~We ~~Sheet~~have ~~Arrangements~~accumulated total expenses of $759,027 since our inception on July 21, 2006 to December 31, 2009, including $96,386 in general and administrative expenses, $259,050 in payroll expense, $196,288 in professional fees (including accounting, auditing and legal fees), $25,000 in mining expenses, $22,253 in land claim fees and $160,050 in royalties.

WeOur ~~have~~total nooperating ~~significant~~expenses ~~off-balance~~increased ~~sheet~~by ~~arrangements~~$35,387 ~~that~~to ~~have or~~$89,918 ~~are~~for ~~reasonably~~the ~~likely~~three tomonths ~~have~~ended aDecember ~~current~~31, or2009 ~~future~~from ~~effect~~$54,531 onfor ~~our~~the ~~financial condition~~three months ended December 31, ~~changes~~2008. For inthe ~~financial~~three ~~condition~~months ended December 31, ~~revenues~~2009, ortotal expenses, ~~results~~were comprised of ~~operations~~ $7,886 ~~liquidity~~in general and administrative expenses, ~~capital~~$25,500 ~~expenditures~~in orpayroll ~~capital~~expenses, ~~resources~~$26,532 ~~that~~in ~~is material~~professional tofees ~~stockholders.~~and $30,000 in royalties.

~~Inflation~~Our other expenses increased to $5,235,232 for the three months ended December 31, 2009 from $0.00 for the three months ended December 31, 2008. For the three months ended December 31, 2009, other expenses were comprised of $555,052 of interest expenses and $4,680,180 due to loss on impairment of mineral rights deposits.

~~The~~For ~~amounts presented in~~ the ~~financial~~three ~~statements~~months doended ~~not provide~~December ~~for~~31, ~~the~~2008 ~~effect of inflation on~~ our ~~operations~~total orexpenses ~~financial~~of ~~position.~~$54,531 ~~The net~~consisted ~~operating losses shown would be greater than reported if the effects~~ of ~~inflation~~ ~~were~~$1,508 ~~reflected~~in ~~either~~general byand ~~charging~~administrative ~~operations~~expenses, ~~with~~$25,000 ~~amounts~~in ~~that represent~~payroll ~~replacement~~expense ~~costs~~$27,973 orin byprofessional ~~using~~fees ~~other~~and ~~inflation~~$50 ~~adjustments.~~in royalties.

~~Significant~~The ~~Accounting~~types ~~Policies~~of expenses that we may categorize as general and administrative expenses include foreign exchange loss, transfer agent and filing fees, office supplies, travel expenses, rent, communication expenses (cellular, internet, fax and telephone), bank charges, advertising and promotion costs, office maintenance, courier and postage costs and office equipment.

~~Exploration~~4 ~~Stage Company~~

~~Based~~Net upon the Company's business plan, it is an exploration stage company as defined by Statement of Financials Accounting Standard (“SFAS”) No. 7, “Accounting and Reporting by Development Stage Enterprises.” Accordingly, the Company presents its financial statements in conformity with the accounting principles generally accepted in the United States of America that apply in establishing operating enterprises. As an exploration stage company, the Company discloses the deficit accumulated during the exploration stage as well as the cumulative statements of operations and cash flows from inception to the current balance sheet date. Loss

~~Long-Lived~~Since ~~Assets~~our inception on July 21, 2006 to December 31, 2009, we have incurred a net loss of $30,069,382. For the three months ended December 31, 2009, we incurred a net loss of $5,325,150 compared to a net loss of $54,531 for the same period in 2008, which is an increase in net loss of $5,270,619 between the two periods resulting from the loss on impairment of our mineral rights that occurred during the three months ended December 31, 2009.

InResults ~~accordance with Statement~~ of ~~Financial~~Operations ~~Accounting Standard ("SFAS") No. 144, "Accounting~~ for the ~~Impairment~~Six ~~and~~Months ~~Disposal~~Ended ofDecember ~~Long-Lived Assets~~31," long-lived assets to be held and used are analyzed for impairment and disposal of whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The Company evaluates at each balance sheet date whether events and circumstances have occurred that indicate possible impairment. If there are indications of impairment, the Company uses future undiscounted cash flows of the related asset or asset grouping over the remaining life in measuring whether the assets are recoverable. In the event such cash flows are not expected to be sufficient to recover the recorded asset values, the assets are written down to their estimated fair value. Long-lived assets, including mineral properties, to be disposed of are reported at the lower of the carrying amount or fair value of the asset less cost to sell (refer to Note 6). 2008

Lack of Revenues

We did not earn any revenues during the six months ended December 31, 2009.

Expenses

During the six months ended December 31, 2009, we incurred total expenses of $10,126,460.

Our total operating expenses increased by $59,343 to $210,445 for the six months ended December 31, 2009 from $151,102 for the six months ended December 31, 2008. For the six months ended December 31, 2009, total operating expenses were comprised of $30,840 in general and administrative expenses, $70,550 in payroll expenses, $49,055 in professional fees and $60,000 in royalties.

Our total other expenses increased by $9, 916,015 to $9,916,015 for the six months ended December 31, 2009 from $0 for the six months ended December 31, 2008. For the six months ended December 31, 2009, other expenses were comprised of $555,654 of interest expenses and $9,360,361 due to loss on impairment of mineral rights deposits.

For the six months ended December 31, 2008 our total expenses of $151,102 consisted of $3,688 in general and administrative expenses, $70,000 in payroll expense and $77,414 in professional fees.

We expect that our total expenses will increase over the next year as we increase our business operations and exploration activities of mineral properties. We have not been able to reach the break-even point since our inception and have had to rely on outside capital resources. We do not anticipate generating any revenues for the next two years. Our auditors have issued us a going concern opinion, which means there is substantial doubt we will be able to sustain our operations unless we are able to obtain outside financing in the form of debt or equity financing.

Over the next 12 months, we plan to initially concentrate on completing a comprehensive review of all the data available from the previous exploration of our mineral properties and carry out surveys to identify potential drill targets. To that end, we have not completed a plan of operation or exploration and have not anticipated the cost of exploring our mineral properties. We intend to complete a plan of operation and exploration once we have completed the title registration of our mineral properties.

There is no assurance that we will be able to accurately anticipate the cost of exploring our mineral properties or obtain the financing necessary to complete any plan of exploration. This could prevent us from achieving revenues.

In order to improve our liquidity, we intend to pursue additional equity financing from private placement sales of our equity securities or shareholder loans. We intend to negotiate with our management and consultants to pay parts of salaries and fees with stock and stock options instead of cash. Any issuances of additional shares will result in dilution to our existing shareholders.

We currently do not have any arrangements in place for the completion of any further private placement financings and there is no assurance that we will be successful in completing any further private placement financings. If we are unable to achieve the necessary additional financing, then we plan to tailor our exploration expenses and administrative expenses proportionately to the amount of capital resources available to us.

Off-Balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to stockholders.

Inflation

The amounts presented in the financial statements do not provide for the effect of inflation on our operations or financial position. The net operating losses shown would be greater than reported if the effects of inflation were reflected either by charging operations with amounts that represent replacement costs or by using other inflation adjustments.

Significant Accounting Policies

Exploration Stage Company

Based upon the Company's business plan, it is an exploration stage company as defined by the Financial Accounting Standards Board’s Accounting Standard Codification (FASB ASC) 915 “Development Stage Entities”. Accordingly, the Company presents its financial statements in conformity with the accounting principles generally accepted in the United States of America that apply in establishing operating enterprises. As an exploration stage company, the Company discloses the deficit accumulated during the exploration stage as well as the cumulative statements of operations and cash flows from inception to the current balance sheet date.

Long-Lived Assets

In accordance with FASB ASC 360-10, “Property Plant and Equipment”, long-lived assets to be held and used are analyzed for impairment and disposal of whenever events or changes in circumstances indicate that the related carrying amounts may not be recoverable. The Company evaluates at each balance sheet date whether events and circumstances have occurred that indicate possible impairment. If there are indications of impairment, the Company uses future undiscounted cash flows of the related asset or asset grouping over the remaining life in measuring whether the assets are recoverable. In the event such cash flows are not expected to be sufficient to recover the recorded asset values, the assets are written down to their estimated fair value. Long-lived assets, including mineral properties, to be disposed of are reported at the lower of the carrying amount or fair value of the asset less cost to sell (refer to Note 7).

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

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

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures, as defined in Rule 13a-15(e) promulgated under the Securities Exchange Act of 1934 (the "Exchange Act"), that are designed to ensure 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 Securities and Exchange Commission's rules and forms and that such information is accumulated and communicated to our sole officer, as appropriate to allow timely decisions regarding required disclosure. We carried out an evaluation, under the supervision and with the participation of our sole officer, of the effectiveness of the design and operation of our disclosure controls and procedures as of ~~September~~December 3031, 2009. Based on the evaluation of these disclosure controls and procedures, and in light of the material weaknesses in our internal control over financial reporting identified in our Annual Report on Form 10-K for the year ended June 30, ~~2008~~2009, the sole officer concluded that our disclosure controls and procedures are ineffective.

Changes in internal controls

We have not yet implemented any of the recommended changes to internal control over financial reporting listed in our Annual Report on Form 10-K for the year ended June 30, ~~2008~~2009. As such, there were no changes in our internal control over financial reporting, as defined in Rule 13a-15(f) promulgated under the Exchange Act, during the quarter ended ~~September~~December 3031, 2009 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Item 4T. Controls and Procedures.

Not applicable.

PART II – OTHER INFORMATION

Item 1. Legal Proceedings.

We have been issued a default notice ~~of termination~~ on ~~its~~our mineral rights ~~agreement~~ ~~and~~obligations ~~completion of mining claims assignment~~ due to non -payment of the monthly royalty ~~fees,~~fee due. As of ~~September~~December 3031, 2009, the Company has not made any payments towards the royalty fees. A dispute as to the validity of the default notice of ~~termination~~ exists between the selling party and Dana. As of ~~November~~February 2322, ~~2009~~ 2010, the dispute has not been resolved. and we have written off our deposit on mineral concessions due to the potential risk we have of losing our deposit on mineral concession. We plan on initiating legal action in Peru to come to a final determination of the status of our ~~mineral rights~~deposit.

~~Item~~7 ~~2. Unregistered Sales of Equity Securities and Use of Proceeds. None.~~

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

On October 21, 2009, we issued 2,500,000 shares of stock to a debtor as full settlement of $5,000.00 worth of debt. The Shares were issued in reliance upon the exemptions from the registration requirements of the Securities Act of 1933, as amended, afforded to us under Regulation S as the shares were issued in an "offshore transaction", as defined in Rule 902(h) of Regulation and we did not engage in any directed selling efforts, as defined in Regulation S, in the United States in connection with the sale of the securities. Each stockholder was not a U.S. person, as defined in Regulation S, and was not acquiring the securities for the account or benefit of a U.S. person

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

Exhibit	Description
Exhibit Number	Description
Number
31.1	Certification of the Chief Executive Officer Pursuant to Rule 13a-14 or 15d-14 of the Exchange Act pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1	Certification of the Chief Executive Officer Pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

SIGNATURES

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

	~~Dana Resources~~	Dana Resources
	By: / s / Len De Melt
Date: February 22, 2010		By: /s/ Len De Melt
Date: November 23, 2009	Len De Melt
		Len De Melt
	President, Chief Executive Officer, Chief Financial Officer, Principal
		President, Chief Executive Officer, Chief Financial Officer, Principal Accounting Officer, Secretary, Treasurer and Director
	Accounting Officer, Secretary, Treasurer and Director

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