UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

~~FORM~~Form 10-Q

(Mark One)

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

[X]	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended			March 31, 2019
	or
[ ]	TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from				to
Commission File Number		000-53241
TIGER OIL AND ENERGY, INC.
(Exact name of registrant as specified in its charter)
Nevada					27-3788053
(State or other jurisdiction of incorporation or organization)					(IRS Employer Identification No.)
7230 Indian Creek Ln, Suite 201, Las Vegas, NV						89149
(Address of principal executive offices)						(Zip Code)
(702) 336-0356
(Registrant’s telephone number, including area code)
N/A
(Former name, former address and former fiscal year, if changed since last report)
Securities registered pursuant to Section 12(b) of the Act:

~~For the~~Title ~~quarterly~~of ~~period~~each ~~ended~~class ~~September~~Trading ~~30,~~Symbol(s) ~~2018~~Name of each exchange on which registered None None None

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

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.
			[X ]	YES	[ ]	NO
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).
			[X]	YES	[ ]	NO
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large accelerated filer	[ ]	Accelerated filer					[ ]
Non-accelerated filer	[ ]	Smaller reporting company					[X]
		Emerging growth company					[ ]
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act) [ ] YES [X] NO

For the transition period from to

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS Check whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Exchange Act after 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.
346,490,930 shares of common stock issued and outstanding as at June 10, 2019

Commission file number 333-141875

TIGER OIL AND ENERGY, INC.

(Exact name of Registrant as specified in its charter)

NEVADA	20-5936198
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)

7230 Indian Creek Ln., Ste 201

Las Vegas, NV 89149

(Address of principal executive offices)

(702) 839-4029

(Registrant’s telephone number, including area code)

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

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 required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [ ]

Indicate by checkmark whether the Registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

[X] Yes [ ] No (Not Required)

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.

Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X] (Do not check if a smaller reporting company)

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

APPLICABLE ONLY TO CORPORATE ISSUERS

As of November 13, 2018, the Company had 117,063,740 issued and outstanding shares of its common stock and 22,013 issued shares of preferred stock.

TIGER OIL AND ENERGY, INC.

INDEX

		Page
PART I - FINANCIAL INFORMATION:		2
Item 1.	Financial Statements	F-1
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	3
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	5
Item 4.	Controls and Procedures	5
PART II - OTHER INFORMATION		6
Item 1.	Legal Proceedings	6
Item 1A.	Risk Factors	6
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	6
Item 3.	Defaults Upon Senior Securities	6
Item 4.	Mine Safety Disclosures	6
Item 5.	Other Information	6
Item 6.	Exhibits	7
Signatures		8

~~PART~~TABLE IOF ~~— FINANCIAL INFORMATION~~CONTENTS

~~The accompanying~~PART ~~interim~~I ~~unaudited~~- ~~financial~~FINANCIAL ~~statements~~INFORMATION of3 ~~Tiger~~Item ~~Oil~~1. ~~and~~Financial ~~Energy,~~Statements ~~Inc.~~3 (aItem ~~Nevada~~2. ~~corporation)~~Management's ~~are~~Discussion ~~condensed~~ and, ~~therefore, do~~Analysis ~~not~~of ~~include~~Financial ~~all~~Condition ~~disclosures~~or ~~normally~~Plan ~~required~~of byOperation ~~accounting~~4 ~~principles~~Item ~~generally accepted in the United States of America~~3. ~~These~~ ~~statements~~Quantitative ~~should~~and beQualitative ~~read~~Disclosures inAbout ~~conjunction~~Market ~~with~~Risk ~~the~~7 ~~Company’s~~Item ~~most~~4. ~~recent~~Controls ~~annual~~and ~~financial~~Procedures ~~statements~~7 ~~for~~PART ~~the~~II ~~year~~- ~~ended December~~OTHER ~~31,~~INFORMATION ~~2017~~8 ~~included~~Item in1. aLegal ~~10-K~~Proceedings ~~filed~~8 ~~with~~Item ~~the U~~1A.S. ~~Securities~~Risk ~~and~~Factors ~~Exchange~~8 ~~Commission~~Item ~~(“SEC”) on April 24, 2018~~2. In ~~the~~Unregistered ~~opinion~~Sales of ~~management,~~Equity ~~all~~Securities ~~adjustments necessary for a fair presentation have been included in the accompanying interim financial statements~~ and ~~consist~~Use of ~~only~~Proceeds ~~normal~~8 ~~recurring~~Item ~~adjustments~~3. ~~The~~Defaults ~~results~~Upon ofSenior ~~operations~~Securities ~~presented~~8 inItem ~~the~~4. ~~accompanying interim~~Mine ~~financial~~Safety ~~statements~~Disclosures ~~for~~8 ~~the~~Item ~~six~~5. ~~months~~Other ~~ended~~Information ~~September~~8 ~~30,~~Item ~~2018~~6. ~~are~~Exhibits ~~not~~9 ~~necessarily~~SIGNATURES ~~indicative of the operating results that may be expected for the full year ending December 31, 2018.~~10

PART I - FINANCIAL INFORMATION

Item 1.

Financial Statements

TIGER OIL AND ENERGY, INC.

FINANCIAL STATEMENTS

	Page(s)	~~Page(s)~~
Condensed Consolidated Balance Sheets as of September 30, 2018 (Unaudited) and December 31, 2017			F-2
Condensed Consolidated Balance Sheets as of March 31, 2019 and December 31, 2018 (Unaudited)	F-1
Condensed Consolidated Statements of Operations for the three and nine months ended September 30, 2018 and 2017 (Unaudited)			F-3
Condensed Consolidated Statements of Operations for the three months ended March 31, 2019 and 2018 (Unaudited)	F-2
Condensed Consolidated Statements of Cash Flows for the six months ended September 30, 2018 and 2017 (Unaudited)			F-4
Consolidated Statement of Stockholders' Deficit (Unaudited)	F-3
Notes to the Condensed Consolidated Financial Statements			F-5
Condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2019 and 2018 (Unaudited)	F-4
Notes to the Condensed Consolidated Financial Statements	F-5

TIGER OIL AND ENERGY, INC.

Condensed Consolidated Balance Sheets

(Unaudited)

	March 31,			December 31,
	2019			2018
ASSETS
Current Assets
Cash and cash equivalents	$	2,059		$	2,451
Accounts receivable		—			5,523
Prepaid expenses and deposits		—			5,200
Total Current Assets		2,059			13,174

Other Assets
Oil and gas properties, net (full cost method)		—			—
TOTAL ASSETS	$	2,059		$	13,174

LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities
Accounts payable and accrued liabilities	$	258,497		$	251,461
Accounts payable - related party		57,814			66,764
Notes Payable		3,000			3,000
Notes payable - related party		32,500			32,500
Convertible notes payable		669,404			749,641
Derivative liability		178,751			199,609
Total Current Liabilities		1,199,966			1,302,975

Long-term Liabilities
Asset retirement obligation		14,349			14,112
TOTAL LIABILITIES		1,214,315			1,317,087

Stockholders' Deficit
Preferred stock: 25,000,000 authorized; $0.001 par value
102,013 shares issued and outstanding		102			22
Common stock: 5,000,000,000 authorized; $0.001 par value
362,788,219 and 129,229,835 shares issued and outstanding, respectively		362,789			129,230
Additional paid in capital		6,371,265			5,811,444
Accumulated deficit		(7,946,412	)		(7,244,609	)
Total Stockholders' Deficit		(1,212,256	)		(1,303,913	)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$	2,059		$	13,174

The accompanying notes are an integral part of these consolidated financial statements.

F-1

TIGER OIL AND ENERGY, INC.

Condensed Consolidated Statements of Operations

(Unaudited)

	Three Months Ended
	March 31,
	2019			2018


Revenue	$	—		$	10,216

Operating Expenses
Lease operating expense		—			2,632
Accretion expense		237			216
Professional fees		78,387			66,395
General and administrative		7,304			7,504
Total Operating Expenses		85,928			76,747

Net loss from operations		(85,928	)		(66,531	)

Other Income and Expense
Interest expense		(68,244	)		(411,144	)
Change in derivative liability		(364,081	)		182,305
Loss on settlement of debt		(183,550	)		—
Total other expense		(615,875	)		(228,839	)

Loss Before Taxed		(701,803	)		(295,370	)
Provision for income taxes		—			—
Net loss	$	(701,803	)	$	(295,370	)

Basic and dilutive loss per common share	$	(0.00	)	$	(0.01	)

Weighted average number of common shares outstanding		210,119,967			37,105,062

The accompanying notes are an integral part of these consolidated financial statements.

F-2

TIGER OIL AND ENERGY, INC.

Consolidated Statement of Stockholders' Deficit

(Unaudited)

									Additional					Total
	Preferred Stock				Common Stock				Paid in		Accumulated			Stockholders'
	Shares		Amount		Number of Shares		Amount		Capital		Deficit			Deficit

Balance - December 31, 2018		22,013		22		129,229,835	$	129,230	$	5,811,444	$	(7,244,609	)	$	(1,303,913	)

Preferred stock issued for settlement of debt		80,000		80		—		—		192,420		—			192,500
Common stock issued for conversion of debt		—		—		233,558,384		233,559		364,618		—			598,177
Debt forgiveness		—		—		—		—		2,783		—			2,783
Net loss		—		—		—		—		—		(701,803	)		(701,803	)

Balance - March 31, 2019		102,013		102		362,788,219	$	362,789	$	6,371,265	$	(7,946,412	)	$	(1,212,256	)

									Additional					Total
	Preferred Stock				Common Stock				Paid in		Accumulated			Stockholders'
	Shares		Amount		Number of Shares		Amount		Capital		Deficit			Deficit

Balance - December 31, 2018		22,013		22		37,105,062	$	37,105	$	4,682,464	$	(5,625,044	)	$	(905,453	)

Net loss		—		—		—		—		—		(295,370	)		(295,370	)

Balance - March 31, 2018		22,013		22		37,105,062	$	37,105	$	4,682,464	$	(5,920,414	)	$	(1,200,823	)

The accompanying notes are an integral part of these consolidated financial statements.

F-3

TIGER OIL AND ENERGY, INC.
Consolidated Balance Sheets
	September 30,			December 31,
	2018			2017
	(Unaudited)
ASSETS
CURRENT ASSETS
Cash and cash equivalents	$	3,914		$	627
Accounts receivable		5,523			14,427
Prepaid expenses and deposits		5,200			200
Total Current Assets		14,637			15,254
OTHER ASSETS
Oil and gas properties, net (full cost method)		—			—
TOTAL ASSETS	$	14,637		$	15,254
LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES
Accounts payable and accrued expenses	$	200,054		$	157,740
Accounts payable - related party		60,764			68,289
Notes payable		3,000			—
Notes payable - related party		32,500			81,500
Convertible notes payable, net of discounts		712,748			600,000
Derivative liabilities		306,379			—
Total Current Liabilities		1,315,445			907,529
LONG-TERM LIABILITIES
Asset retirement obligation		13,861			13,178
Total Long-Term Liabilities		13,861			13,178
TOTAL LIABILITIES		1,329,306			920,707
STOCKHOLDERS' DEFICIT
Preferred stock - 25,000,000 shares authorized,
$0.001 par value; 22,013 shares issued
and outstanding		22			22
Common stock - 625,000,000 shares authorized,
$0.001 par value; 117,063,740 and 37,105,062
shares issued and outstanding, respectively		117,064			37,105
Additional paid-in capital		5,802,821			4,682,464
Accumulated deficit		(7,234,576	)		(5,625,044	)
Total Stockholders' Deficit		(1,314,669	)		(905,453	)
TOTAL LIABILITIES AND STOCKHOLDERS'
DEFICIT	$	14,637		$	15,254
The accompanying notes are an integral part of these consolidated financial statements.

TIGER OIL AND ENERGY, INC.

Condensed Consolidated Statements of Cash Flows

(Unaudited)

	Three Months Ended
	March 31,
	2019			2018

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(701,803	)	$	(295,370	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation, amortization and accretion expense		237			216
Bad debt		5,523			—
Recognition of debt discount		—			(150,750	)
Amortization of debt discount		59,719			27,670
Change in derivative liability		364,081			(182,305	)
Loss on settlement of debt		183,550			—
Changes in operating assets and liabilities:
Accounts receivable		—			6,763
Prepaid expenses and other current assets		5,200			—
Accounts payable and accrued expense		22,601			(5,612	)
Account payable - related party		—			(9,000	)
Derivative liability		—			523,712
Net Cash used in Operating Activities		(60,892	)		(84,676	)

CASH FLOWS FROM INVESTING ACTIVITIES:
Cash paid for deposits		—			(5,000	)
Net Cash used in Investing Activities		—			(5,000	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of notes payable - related party		—			(25,000	)
Proceeds from convertible notes		60,500			146,250
Net Cash provided by Financing Activities		60,500			121,250

Net change in cash and cash equivalents		(392	)		31,574
Cash and cash equivalents, beginning of period		2,451			627
Cash and cash equivalents, end of period	$	2,059		$	32,201

Supplemental cash flow information
Cash paid for interest	$	—		$	—
Cash paid for taxes	$	—		$	—

Non-cash transactions:
Derivative liability recognized as debt discount	$	44,820		$	—
Issuance of common stock for conversion of debt and accrued interest	$	598,177		$	—
Debt forgiveness	$	2,783		$	—
Issuance of preferred stock for settlement of debt	$	192,500		$	—

The accompanying notes are a integral part of these consolidated financial statements.

F-4

TIGER OIL AND ENERGY, INC.
Consolidated Statements of Operations
(Unaudited)
	For the Three Months Ended						For the Nine Months Ended
	September 30,						September 30,
	2018			2017			2018			2017
REVENUES	$	2,424		$	—		$	13,023		$	—
OPERATING EXPENSES
Lease operating expense		15,638			—			27,540			5,372
Accretion expense		236			216			683			625
Legal and professional		39,585			6,665			141,803			9,365
General and administrative		8,962			9,760			24,973			24,913
Stock-based compensation		—			—			1,098,500			—
Total Operating Expenses		64,421			16,641			1,293,499			40,275
LOSS FROM OPERATIONS		(61,997	)		(16,641	)		(1,280,476	)		(40,275	)
OTHER INCOME (EXPENSE)
Interest expense		(117,426	)		(8,514	)		(593,769	)		(25,071	)
Gain (loss) on derivative liability		(9,076	)		—			281,027			—
Gain (loss) on settlement of debt		(16,314	)		—			(16,314	)		3,892
Total Other Income (Expense)		(142,816	)		(8,514	)		(329,056	)		(21,179	)
LOSS BEFORE TAXES		(204,813	)		(25,155	)		(1,609,532	)		(61,454	)
Provision for income taxes		—			—			—			—
NET LOSS	$	(204,813	)	$	(25,155	)	$	(1,609,532	)	$	(61,454	)
BASIC AND DILUTED LOSS PER SHARE	$	(0.00	)	$	(0.00	)	$	(0.02	)	$	(0.00	)
BASIC AND DILUTED WEIGHTED AVERAGE
AVERAGE NUMBER OF SHARES OUTSTANDING		110,922,885			37,105,062			76,267,112			38,515,577
The accompanying notes are a integral part of these consolidated financials statements.

TIGER OIL AND ENERGY, INC.

Notes to the Condensed Consolidated Financial Statements

(Unaudited)

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Business Activity

Tiger Oil and Energy, Inc., formerly UTEC, Inc., is a Nevada corporation organized on November 8, 1993 as a “For Profit” corporation for the purpose of engaging in any lawful activity. On January 10, 2007, the Company purchased 100% of the shares of UTEC Corporation, Inc. In 2007, the Company licensed technology covering the use of cold plasma oxidizer technology for the destruction of solid and liquid hazardous chemicals and biologicals. During 2007 and 2008, the Company worked to validate the technology and prepare a business plan for its commercialization.

In April 2009, the Company divested its commercial explosives development, analysis, testing and manufacturing business to eliminate the need to inject new capital into the Company to support this business, and concentrate on raising the funds necessary to commercialize its hazardous waste destruction business. At this time, the Company re-entered the development stage.

Prior to the divestiture, the Company’s business was to offer state of the art testing and analysis to clients worldwide. The Company operated a chemical research and development laboratory near Riverton, Kansas, which specialized in commercial explosives development and analysis. The Company also operated a destructive test facility near Hallowell, Kansas, which specialized in determining the detonating characteristics of commercial explosives.

On October 1, 2009 the Company entered into an agreement to purchase 100% of the outstanding shares of C2R Energy Commodities, Inc., a Nevada corporation, in exchange for 4,050,000 shares of the Company’s restricted common stock. The Company entered into this agreement due primarily to the fact that C2R owned certain intellectual property that the Company wished to acquire.

On October 29, 2010, the Company acquired all of the membership interest in Jett Rink Oil, LLC (“Jett Rink”) in exchange for 10,000,000 shares of the Company’s Common Stock. Jett Rink is involved in the business relating to the exploration, development and production of oil and gas in the United States. At the closing of the Exchange Agreement, Jett Rink became a wholly-owned subsidiary of the Company and the Company acquired the business and operations of Jett Rink.

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities and Exchange Commission (“SEC”). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements.

In the opinion of the company’s management, the accompanying unaudited interim consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the company as of March 31, 2019 and the results of operations and cash flows for the periods presented. The results of operations for the three months ended March 31, 2019 are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes thereto included in the company’s Annual Report on Form 10-K for the year ended December 31, 2018 filed with the SEC on April 16, 2019.

F-5

TIGER OIL AND ENERGY, INC.
Consolidated Statements of Cash Flows
	For the Nine Months Ended
	September 30,
	2018			2017
OPERATING ACTIVITIES
Net loss	$	(1,609,532	)	$	(61,454	)
Adjustments to Reconcile Net Loss to Net
Cash Used by Operating Activities:
Depreciation, amortization and accretion expense		683			625
Recognition of debt discount		(152,900	)		—
Amortization of debt discount		106,598			—
Stock-based compensation		1,105,000			—
Gain on derivative liability		(281,027	)		—
Loss on settlement of debt		16,314			3,892
Changes in operating assets and liabilities:
Accounts receivable		8,904			—
Accounts payable and accrued liabilities		49,000			15,897
Accounts payable - related party		(7,525	)		27,289
Derivative liability		606,522			—
Net Cash Used in Operating Activities		(157,963	)		(13,751	)
INVESTING ACTIVITIES
Cash paid for deposits		(5,000	)		—
Net Cash Used in Investing Activities		(5,000	)		—
FINANCING ACTIVITIES
Proceeds from notes payable		10,000			—
Proceeds from notes payable - related party		—			15,000
Proceeds from convertible notes		181,250			—
Repayments of notes payable - related party		(25,000	)		—
Net Cash Provided by Financing Activities		166,250			15,000
NET INCREASE (DECREASE) IN CASH	$	3,287		$	1,249
CASH AT BEGINNING OF PERIOD		627			272
CASH AT END OF PERIOD	$	3,914		$	1,521
SUPPLEMENTAL DISCLOSURES OF
CASH FLOW INFORMATION
CASH PAID FOR:
Income taxes	$	—		$	—
Interest		—			—
NON-CASH FINANCING AND INVESTING ACTIVITIES:
Common stock issued for debt	$	76,200		$	—
Write-down of derivative upon partial conversion of debt	$	19,116		$	—
Related-party debt assumed by non-related party	$	24,000		$	—
The accompanying notes are an integral part of these consolidated financial statements.

Consolidation

The accompanying consolidated financial statements included all of the accounts of the Company and its wholly-owned subsidiaries, C2R, Inc., a Nevada Corporation, and Jett Rink Oil, LLC, a Kansas Limited Liability Company. All intercompany transactions have been eliminated.

Use of Estimates

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

Financial Instruments and Fair Value Measurements

As defined in ASC 820” Fair Value Measurements,” fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement).

The following table summarizes fair value measurements by level at March 31, 2019 and December 31, 2018, measured at fair value on a recurring basis:

Fair Value Measurements as of March 31, 2019 Using:

	Total Carrying Value		Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
	as of March 31, 2019		(Level 1)		(Level 2)		(Level 3)
Liabilities
Derivative liabilities	$	178,751	$	—	$	—	$	178,751

Fair Value Measurements as of December 31, 2018 Using:

	Total Carrying Value		Quoted Market Prices in Active Markets		Significant Other Observable Inputs		Significant Unobservable Inputs
	as of December 31, 2018		(Level 1)		(Level 2)		(Level 3)
Liabilities
Derivative liabilities	$	199,609	$	—	$	—	$	199,609

F-6

~~NOTE~~Basic 1and -Diluted ~~SUMMARY~~Loss OFper ~~SIGNIFICANT ACCOUNTING POLICIES~~Share

~~The~~Basic ~~accompanying~~and ~~financial~~diluted ~~statements~~loss ~~have~~per ~~been~~share ~~prepared~~is calculated by dividing the Company’s ~~without~~net ~~audit.~~loss Inapplicable to common shareholders by the ~~opinion~~weighted average number of ~~management,~~common ~~all~~shares ~~adjustments (which~~during ~~include~~the ~~only~~period. ~~normal~~Diluted ~~recurring~~earnings ~~adjustments)~~per ~~necessary~~share is calculated by dividing the Company’s net income available to ~~present~~common ~~fairly~~shareholders by the ~~financial~~diluted ~~position,~~weighted ~~results~~average number of ~~operations,~~shares ~~and~~outstanding during the year. The diluted ~~cash~~weighted ~~flows~~average atnumber ~~September~~of ~~30,~~shares ~~2018,~~outstanding ~~and~~is the basic weighted number of shares adjusted for ~~all~~any ~~periods~~potentially ~~presented~~dilutive ~~herein~~debt or equity. The Company had 222,037,644 ~~have~~potential ~~been~~dilutive ~~made~~shares as of March 31, 2019 that were excluded as their effect was anti-dilutive.

~~Certain~~Lease information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2017 audited financial statements. The results of operations for the period ended September 30, 2018 are not necessarily indicative of the operating results for the full year.

Effective January 1, 2019, we adopted Accounting Standards Codification 842, Leases ("ASC 842"). Operating lease right-of-use ("ROU") assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease, both of which are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. Leases with a lease term of 12 months or less at inception are not recorded on our consolidated balance sheet and are expensed on a straight-line basis over the lease term in our consolidated statement of income.

Recent Accounting Pronouncements

Management has considered all recent accounting pronouncements issued since the last audit of its consolidated financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s consolidated financial statements.

NOTE 2 - GOING CONCERN

The Company's condensed consolidated financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.

The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying condensed consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

NOTE 3 – SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

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

F-7

NOTE 3 – ~~SIGNIFICANT~~CONVERTIBLE ~~ACCOUNTING~~NOTES ~~POLICIES (CONTINUED)~~PAYABLE

Consolidation

	March 31,			December 31,
	2019			2018
Convertible Notes - originated in January 3, 2014	$	570,000		$	570,000
Convertible Notes - originated in January 22, 2018		59,304			75,775
Convertible Notes - originated in January 24, 2018		34,250			109,655
Convertible Notes - originated in July 1, 2018	$	7,800		$	7,800
Total convertible notes payable		671,354			763,230

Less: Unamortized debt discount		(1,950	)		(13,599	)
Total convertible notes		669,404			749,631

Less: current portion of convertible notes		669,404			749,631
Long-term convertible notes	$	—		$	—

~~The~~During ~~accompanying~~the ~~consolidated~~three ~~financial~~months ~~statements~~ended ~~included~~March ~~all~~31, of2019, the ~~accounts~~ ~~of the~~ Company ~~and~~recorded ~~its~~interest ~~wholly-owned~~expense ~~subsidiaries, C2R,~~of ~~Inc.~~$8,064 aand ~~Nevada~~amortization ~~Corporation,~~of ~~Jett~~debt ~~Rink~~discount ~~Oil,~~of ~~LLC~~$59,719, included ain ~~Kansas~~interest ~~Limited~~expense. ~~Liability~~As ~~Company~~of March 31, 2019 and ~~Tiger~~December ~~Dynamics~~31, ~~Inc.~~2018, athe ~~Nevada~~Company ~~Corporation. All~~recorded ~~intercompany~~accrued ~~transactions~~interest ~~have~~of ~~been~~$158,384 ~~eliminated~~and $163,101, respectively.

~~Recent Accounting Pronouncements~~Conversion

~~Management~~During ~~has~~the ~~considered~~three ~~all~~months ~~recent~~ended ~~accounting~~March ~~pronouncements~~31, ~~issued~~2019, ~~since~~ the ~~last~~Company ~~audit~~converted notes with principal amounts and accrued interest of ~~the~~$168,418 ~~Company’s~~into 233,558,384 ~~financial~~shares ~~statements~~of common stock. The ~~Company’s~~ ~~management~~corresponding ~~believes~~derivative ~~that~~liability ~~these~~at ~~recent~~the ~~pronouncements~~date ~~will~~of ~~not~~conversion ~~have~~of a$429,759 ~~material~~was ~~effect~~settled onthrough additional ~~the~~paid ~~Company’s~~in ~~financial statements~~capital.

~~Cash~~Convertible ~~and~~Notes ~~Cash~~- ~~Equivalents~~originated in January 3, 2014

~~Cash~~On ~~and~~January ~~cash~~3, ~~equivalents~~2014, ~~include~~the ~~cash~~Company received $600,000 in ~~banks~~connection ~~and~~with ~~financial~~a ~~instruments~~convertible note financing commitment, the terms of which call ~~mature~~for ~~within~~the ~~six~~Company ~~months~~to receive three tranches of $200,000 each on a callable convertible note wherein the ~~date~~Company borrows the sum at five percent interest for one year and the investor can elect to continue to receive the interest on the note or have the Company issue the investor shares of ~~purchase~~common stock of the Company at $0.50 per share to retire the debt. The notes came due on December 12, 2014, and as of December 31, 2017 the notes were in default.

~~Oil~~Convertible ~~and~~Notes ~~Gas~~- ~~Properties~~originated in January 22, 2018

~~The~~On ~~Company~~January ~~uses~~22, 2018, the ~~full~~Company ~~cost~~entered ~~method~~into ofa ~~accounting~~Securities ~~for~~Purchase ~~oil~~Agreement ~~and~~(the ~~natural~~“Agreement”) ~~gas~~with Adar ~~properties. Under this method~~Bays, ~~all acquisition, exploration~~ ~~and~~a ~~development~~Florida ~~costs,~~limited ~~including~~liability ~~certain~~company ~~payroll~~(“Adar”), ~~asset~~providing ~~retirement~~for ~~costs,~~the ~~other~~purchase ~~internal~~of ~~costs,~~seven ~~and~~convertible ~~interest~~notes ~~incurred~~in ~~for~~ the aggregate ~~purpose~~principal amount of ~~finding oil and natural gas reserves~~$300,000 ~~are~~(the ~~capitalized. Internal costs that are capitalized are directly attributable to acquisition~~“Notes”), ~~exploration~~with ~~and~~the ~~development~~first ~~activities~~Note ~~and~~being doin ~~not~~the ~~include~~amount ~~costs~~of ~~related to production~~$75,000 ~~general~~(“First ~~corporate overhead~~Note”) ~~or similar activities. Costs associated with production~~ and ~~general~~the ~~corporate~~remaining ~~activities~~six ~~are~~Notes ~~expensed~~being in the ~~period~~amount ~~incurred. Proceeds from the sale~~ of ~~oil~~$37,500 ~~and~~each ~~natural gas properties are applied to reduce~~ (the ~~capitalized~~“Back ~~costs~~End ofNotes”). ~~oil~~Each ~~and~~Note ~~natural~~bears ~~gas~~interest ~~properties~~at ~~unless~~ the ~~sale~~rate ~~would~~of ~~significantly~~8% ~~alter~~per ~~the~~annum ~~relationship~~and ~~between~~matures ~~capitalized~~on ~~costs~~January ~~and proved reserves~~22, ~~in which case a gain or loss is recognized~~2019.

~~Capitalized~~Each ~~costs~~Back-End ~~associated~~Note ~~with~~shall ~~impaired~~be ~~properties~~paid ~~and~~for ~~capitalized~~by ~~costs~~an ~~related~~offsetting toa ~~properties having proved reserves~~$37,500 ~~plus~~secured ~~the~~promissory ~~estimated future~~note ~~development~~issued ~~costs,~~to ~~and~~the ~~asset~~Company ~~retirement~~by ~~costs~~Adar ~~under~~on ~~Financial~~January ~~Accounting Standards Board (“FASB”) Accounting~~22, ~~Standards~~2018 ~~Codification~~ (~~“ASC”)~~each, ~~Topic~~the ~~410~~ “~~Asset~~Adar ~~Retirement~~Note” and ~~Environmental Obligations” (FASB ASC 410)~~collectively, ~~are amortized using~~ the ~~unit-of-production~~“Adar ~~method~~Notes”), ~~based~~provided onthat ~~proved~~prior ~~reserves.~~to ~~Capitalized~~the ~~costs of oil and natural gas~~conversion ~~properties, net~~ of ~~accumulated~~each ~~amortization~~Back-End ~~and deferred income taxes~~Note, Adar ~~are~~must ~~limited~~have topaid ~~the~~off ~~total~~an ofAdar ~~estimated~~Note ~~future~~in ~~net~~ cash. ~~flows from~~The ~~proved~~first ~~oil~~two ~~and~~Adar ~~natural~~Notes ~~gas~~are ~~reserves,~~each ~~discounted~~secured atby ~~ten percent, plus~~ the ~~cost of unevaluated properties. Under~~First ~~certain~~Note ~~specific~~or ~~conditions,~~substitute ~~companies~~collateral ~~could~~having ~~elect~~an toappraisal ~~use~~value ~~subsequent~~of ~~prices for determining the estimated future net cash flows~~$37,500. The ~~use~~remaining offour ~~subsequent~~Adar ~~pricing~~Notes ~~is no longer allowed. There~~ are ~~many~~each ~~factors,~~secured ~~including~~by ~~global~~money ~~events~~placed into ~~that~~escrow ~~may~~equal ~~influence~~to the ~~production, processing,~~principal ~~marketing~~amount ~~and price~~ of ~~oil~~such ~~and~~Adar ~~natural gas~~Note. AThe ~~reduction~~first inAdar ~~the~~Note ~~valuation~~matures ofon ~~oil~~January ~~and~~22, ~~natural~~2019 ~~gas~~with ~~properties~~all ~~resulting~~additional ~~from~~notes ~~declining~~maturing ~~prices~~on orJanuary ~~production~~22, ~~could~~2019 ~~adversely~~as ~~impact~~well, ~~depletion~~unless ~~rates~~the ~~and~~Company ~~capitalized~~does ~~cost~~not ~~limitations.~~meet ~~Capitalized~~the ~~costs associated~~“current ~~with~~public ~~properties~~information” ~~that~~requirement pursuant ~~have~~to ~~not~~Rule ~~been~~144 ~~evaluated~~under ~~through~~the ~~drilling~~Securities orAct ~~seismic~~of ~~analysis~~1933, ~~including~~as ~~exploration~~amended ~~wells~~(the in“Securities ~~progress at June 30~~Act”), ~~2018,~~in ~~are~~which ~~excluded~~case ~~from~~both ~~the unit~~Back-~~of-production~~End Notes ~~amortization.~~and ~~Exclusions~~the ~~are~~Adar ~~adjusted~~Notes ~~annually~~may ~~based~~be onboth ~~drilling results and interpretative analysis~~cancelled.

The First Note was funded on January 22, 2018, less $3,750 in legal fees. Each of the remaining six notes shall be funded on a monthly basis from August 22, 2018 to January 22, 2019, each less $2,000 in legal fees.

F-8

~~NOTE~~Adar 3or –other ~~SIGNIFICANT~~holder(s) ~~ACCOUNTING~~of ~~POLICIES~~the Notes (~~CONTINUED~~the “Holder”) may, at its option, at any time after 180 days, elect to convert all or any amount of the principal face amount of each Note then outstanding into shares of the Company’s common stock, par value $0.0001 per share, at a conversion price for each share of Common Stock equal to fifty percent (50%) of the lowest closing bid price of the Common Stock as reported on the OTCQB, where the Company’s shares are traded, or any exchange upon which the Common Stock may be traded in the future, for the lower of (i) twenty (20) prior trading days immediately preceding the issuance date of the Note or (ii) the twenty (20) prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent.

~~Oil~~During the three months ended March 31, 2019, the Company received issued back end note of $37,500 and ~~Gas~~received ~~Properties~~cash ~~(Continued)~~of $35,000, less $2,000 in legal fees.

~~Sales~~Convertible ofNotes ~~oil~~- ~~and~~originated ~~natural~~in ~~gas~~January ~~properties are accounted for as adjustments to the net full cost pool with no gain or loss recognized~~24, ~~unless~~ the adjustment would significantly alter the relationship between capitalized costs and proved reserves. If it is determined that the relationship is significantly altered, the corresponding gain or loss will be recognized in the statements of operations.2018

~~Costs~~On ofJanuary ~~oil~~24, ~~and~~2018, ~~gas~~the ~~properties~~Company, ~~are~~entered ~~depleted~~into ~~using~~a Securities Purchase Agreement (“SPA”), with GW Holdings Group, LLC, a New York limited liability company (the ~~unit-~~“Buyer” or “GWH”), providing for the purchase of~~-production~~ ~~method.~~four ~~For~~convertible promissory notes in the ~~six~~aggregate ~~months~~principal ~~ended~~amount ~~June~~of 30$157,750, ~~2018~~with ~~and~~the ~~2017,~~first Note being in the ~~Company~~ ~~recognized~~principal ~~$-0-~~amount ~~and~~of $~~-0-~~78,750, and ~~respectively~~the second, ofthird ~~depletion~~and ~~expense~~fourth ~~related~~Notes tobeing ~~oil~~in ~~and~~the ~~gas~~principal ~~production~~amount ~~during~~of ~~the~~$26,000 ~~period~~each.

~~Ceiling~~The ~~Test~~First Note was funded on January 24, 2018, with the Company receiving $75,000, less $3,750 in legal fees.

InEach ~~applying~~Note ~~the~~bears ~~full~~interest ~~cost~~at ~~method,~~ the ~~Company~~rate ~~performs~~of an10% ~~impairment~~per ~~test (ceiling test) at each reporting date~~annum, ~~whereby the carrying value of property~~ and ~~equipment~~ is ~~compared~~due toand ~~the~~payable ~~value of its proved reserves discounted at a ten percent interest rate of future net revenues, based~~ on ~~current~~January ~~economic and operating conditions~~24, ~~plus~~2019. ~~the~~Interest ~~cost~~shall ofbe ~~properties~~paid ~~not~~by ~~being amortized, plus~~ the ~~lower~~Company ~~of cost or fair market value of unproved properties included~~ in ~~costs~~common ~~being amortized, less the income tax effects related to book and tax basis differences of the properties~~stock.

~~Revenue~~GWH, ~~Recognition~~or other permitted holder (“ Holder ”), may convert all or any amount the principal face amount of the Notes then outstanding and accrued interest into shares of the Company's Common Stock at a price (“ Conversion Price ”) per share equal to 50% of the lesser of the lowest closing bid or the lowest trading price: (i) twenty prior trading days, including the day upon which a Notice of Conversion is received by the Company (provided such Notice of Conversion is delivered by fax or other electronic method of communication to the Company after 4 P.M. Eastern Standard or Daylight Savings Time if the Holder wishes to include the same day closing price), or (ii) the twenty prior trading days immediately preceding the issuance date of the Notes. The number of issuable shares will be rounded to the nearest whole share, and no fractional shares or scrip representing fractions of shares will be issued on conversion . In the event the Company experiences a DTC “Chill” on its shares, the conversion price discount shall be increased to 60% while that “Chill” is in effect. Notwithstanding anything to the contrary contained in the Notes, the Notes shall not be convertible by the holder thereof, and Company shall not effect any conversion of the Notes or otherwise issue any shares of Common Stock to the extent (but only to the extent) that the holder together with any of its affiliates would beneficially own in excess of 9.99% (the “ Maximum Percentage ”) of the Company’s outstanding Common Stock. The Holder may send in a Notice of Conversion to the Company for Interest Shares based on the formula provided above.

~~Revenues~~During ~~from~~ the ~~sale~~three ofmonths ~~oil~~ended ~~and~~March ~~natural~~31, ~~gas~~2019, ~~are recognized when~~ the ~~product~~Company isreceived ~~delivered~~issued atback aend ~~fixed~~note orof ~~determinable price~~$26,250 ~~title has transferred,~~ and ~~collectability~~received iscash ~~reasonably~~of ~~assured. For oil sales~~$25,000, ~~this occurs when the customer takes delivery of oil~~less ~~from~~$1,250 ~~the~~in ~~operators’~~legal ~~storage tanks~~fees.

~~Loss~~Convertible ~~per~~Notes ~~Share~~- originated in July 1, 2018

~~The~~On ~~Company~~July ~~has adopted ASC 260~~1, ~~“Earnings Per Share~~2018,” ~~(“EPS”)~~the ~~which~~Company ~~requires~~issued ~~presentation~~a ofconvertible ~~basic~~note ~~and diluted EPS on the face~~ of ~~the income statement for all entities with complex capital structures~~$24,000 ~~and~~to ~~requires~~extinguish ~~a reconciliation of~~ the ~~numerator~~ ~~and~~various ~~denominator~~notes ofpayable ~~the~~issued ~~basic~~in ~~EPS~~2016 ~~computation to the numerator~~ and ~~denominator of the diluted EPS computation~~2017. The Inconvertible ~~the accompanying~~note ~~financial~~bears ~~statements,~~interest ~~basic~~at ~~loss~~%5 per ~~share~~annum and is ~~computed~~due byon ~~dividing~~June ~~net~~30, ~~loss by the weighted average number of shares of common stock outstanding during the period~~2019. The ~~Company~~Conversion ~~had~~price ~~80,125,000~~is ~~potential~~50% ~~dilutive shares~~ of ~~common~~the ~~stock~~lowest ~~as of September~~closing ~~30,~~bid ~~2018~~price ~~that~~for ~~were~~the ~~excluded~~25 asdays ~~their~~prior ~~effect~~to ~~was~~the ~~anti-dilutive~~conversion date.

NOTE 4 – OIL AND GAS PROPERTIES

On April 3, 2014, the Company signed an election to participate in the first of three wells with Toto Energy, LLC in Cowley County, Kansas. The Company will earn a 30 percent working interest and a 24.45 percent net royalty interest in the well. The Company capitalized $213,000 of cash payments made to commence operations development of the well.

F-9

NOTE 4 –- ~~OIL~~DERIVATIVE ~~AND GAS PROPERTIES (Continued)~~LIABILITIES

OnThe ~~May~~Company ~~10,~~analyzed ~~2014,~~ the ~~Company~~conversion ~~signed~~option anfor ~~election~~derivative toaccounting ~~participate~~consideration inunder ~~the~~ASC ~~second~~815, ofDerivatives ~~three~~and ~~wells~~Hedging, ~~with~~and ~~Toto Energy~~hedging, and ~~LLC~~determined inthat ~~Cowley~~the ~~County, Kansas.~~instrument ~~The~~should ~~Company~~be ~~will~~classified ~~earn~~as a 30liability ~~percent~~since ~~working~~the ~~interest~~conversion ~~and~~option abecomes ~~24.45~~effective ~~percent~~at ~~net~~issuance resulting ~~royalty interest~~ in ~~the~~there ~~well.~~being ~~The~~no ~~Company capitalized~~explicit ~~$189,000~~limit ofto ~~cash~~the ~~payments~~number ~~made~~of shares to ~~commence~~be ~~operations~~delivered ~~development~~upon settlement of the ~~well~~above conversion options.

OnFair ~~July~~Value ~~23,~~Assumptions ~~2016~~Used ~~the Company received $58,684 from the operator of two of its oil and gas leases. The payment received represented a partial refund of the Company’s previous $404,837~~ in ~~payments~~Accounting ~~made to the operator pursuant to the terms of an Authorization~~ for ~~Expenditures~~Derivative ~~(“AFE”) Agreement~~Liabilities. The Company’s original payments under the AFE were capitalized to oil and gas properties in 2014. All capitalized costs pursuant to the AFE were fully impaired during the year ended December 31, 2015. As the capitalized costs had been previously impaired, the $58,684 was recorded as a gain on property settlement for the period ended December 31, 2016.

~~Oil~~ASC ~~and~~815 ~~gas~~requires ~~properties~~we ~~are~~assess ~~stated~~the fair market value of derivative liability at ~~cost.~~the Asend of ~~September~~each ~~30,~~reporting ~~2018~~period and ~~December~~recognize ~~31,~~any ~~2017,~~change in ~~oil~~the ~~and~~fair ~~gas~~market ~~properties,~~value ~~net~~as ~~consisted~~other ~~of the~~income ~~following:~~or expense item.

	September 30, 2018			December 31, 2017
Unproved properties	$	470,377		$	470,377
Impairment of oil and gas leases		(470,377	)		(470,377	)
Oil and gas properties, net	$	—		$	—

The Company determined our derivative liabilities to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of March 31, 2019. The Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk free interest rate, the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could produce a significantly higher or lower fair value measurement. The fair value of each convertible note is estimated using the Black-Scholes valuation model.

~~NOTE~~For 5the –three ~~CONVERTIBLE~~months ~~NOTES~~ended ~~PAYABLE~~March 31, 2019, the estimated fair values of the liabilities measured on a recurring basis are as follows:

Chancery Lane Notes

			Three months ended
			March 31,
			2019
Expected term			0.01 - 0.25 years
Expected average volatility			211% - 575%
Expected dividend yield			—
Risk-free interest rate			2.40% - 2.42%

OnThe ~~January~~following 3,table ~~2014,~~summarizes the ~~Company~~changes ~~received $600,000~~ in ~~connection with a convertible note financing commitment,~~ the ~~terms~~derivative ofliabilities ~~which call~~during ~~for~~ the ~~Company to receive~~ three ~~tranches~~months ofended ~~$200,000~~March each on a callable convertible note wherein the Company borrows the sum at five percent interest for one year and the investor can elect to continue to receive the interest on the note or have the Company issue the investor shares of common stock of the Company at $0.50 per share to retire the debt. The notes came due on December 1231, 2014. On July 1, 2018, $30,000 of the total outstanding principal balance was transferred to and assumed by a separate third-party entity, leaving a total unpaid principal balance of $570,000 at September 30, 2018, the full total being in default. At September 30, 2018 accrued interest on the notes totaled $134,990.2019:

Adar Bay Note

Fair Value Measurements Using Significant Observable Inputs (Level 3)

Balance - December 31, 2018	$	199,609

Addition of new derivatives recognized as debt discounts		44,820
Addition of new derivatives recognized as loss on derivatives		40,625
Settled on issuance of common stock		(429,759	)
Gain on change in fair value of the derivative		323,456
Balance - March 31, 2019	$	178,751

~~On January 22, 2018, the Company received $71,250 from a third-party lender pursuant to a $75,000 convertible promissory note.~~ The note bears interest at a rate of 8.0 percent per annum, and is due in full on January 22, 2019. The note is convertible into shares of the Company’s common stock at a strike price equal to 50 percent of the lowest bid price of the lower of a) the last 20 days prior to conversion, or b) the 20 days immediately preceding the note closing date. On August 22, 2018, the Company received an additional $35,000 pursuant to the same terms. As of September 30, 2018, the aggregate ~~principal~~loss ~~balance outstanding~~ on ~~the notes~~derivatives ~~totaled~~during ~~$110,000, and accrued interest totaled $5,490. Additionally,~~ the ~~Company~~three ~~has~~months ~~recorded~~ended aMarch ~~net debt discount totaling $23~~31,~~425,~~ ~~and~~2019 awas ~~derivative liability totaling~~ $~~142~~364,~~380.~~081

NOTE 5 – NOTES PAYABLE

On May 3, 2018, the Company borrowed $10,000 from a unrelated third entity. Pursuant to the terms of the note, the principal accrues interest at a rate of 8 percent per annum, is unsecured, and was due on demand. During the three months ended March 31, 2019m the Company recorded interest expense of $59. At March 31, 2019 and December 31, 2018, the outstanding principal balance due to the lender was $3,000 and the Company recorded accrued interest of $307 and $248, respectively.

F-10

~~NOTE~~Note 5payable –- ~~CONVERTIBLE~~related ~~NOTES~~party ~~PAYABLE (Continued)~~

G.W. Holdings Note

	March 31,		December 31,
	2019		2018
Convertible Notes - originated in July 18, 2016	$	10,000	$	10,000
Convertible Notes - originated in July 13, 2017		22,500		22,500
Total convertible notes payable		32,500		32,500

Less: current portion of notes payable - related party		32,500		32,500
Long-term notes payable - related party	$	—	$	—

OnDuring ~~January~~the ~~24,~~three ~~2018,~~months ~~the~~ended ~~Company~~March ~~received $75~~31,~~000~~ ~~from a third-party lender pursuant to a $78~~2019,~~750~~ ~~convertible~~the ~~promissory~~Company ~~note.~~recorded ~~The note bears~~ interest atexpense ~~a rate~~ of 10$402.0 ~~percent~~As ~~per~~of ~~annum,~~March ~~and is due in full on January 24~~31, 2019. ~~The~~and ~~note~~December ~~is convertible into shares of the Company’s common stock at a strike price equal to 50 percent of the lowest bid price of the lower of the last 20 days prior to conversion. As of September 30~~31, 2018, the Company ~~has~~ recorded ~~$4,298 in~~ accrued interest onof ~~the note, a net debt discount totaling~~ $253,~~027,~~767 and ~~a derivative liability totaling~~ $~~149~~3,~~940~~365, respectively.

~~Black~~On ~~Ridge~~July ~~Holdings~~18, ~~Notes~~2016, the Company borrowed $22,500 from a related-party entity. Pursuant to the terms of the note, the principal accrues interest at a rate of five percent per annum, is unsecured, and was due in full on July 17, 2017. At March 31, 2019 and December 31, 2018 the outstanding principal balance due to the lender was $22,500.

On July 113, ~~2018~~2017, ~~Black~~the ~~Ridge~~Company ~~Holdings~~borrowed $10,000 ~~LLC~~from ~~(“Black~~a ~~Ridge”)~~related-party. ~~assumed~~Pursuant ato ~~$30,000~~the ~~portion~~terms of the ~~Company’s convertible~~ note ~~previously~~the ~~due~~principal toaccrues ~~Chancery~~interest at ~~Lane.~~a Onrate ~~July~~of 1,five ~~2018,~~percent ~~the~~per ~~full~~annum, ~~principal~~is ~~balance~~unsecured, ofand ~~the~~is ~~note~~due ~~was~~in ~~converted~~full ~~into~~on 4July 12,~~958,678~~ ~~shares of common stock~~2018. ~~Pursuant~~At toMarch ~~this transaction~~31, ~~accrued~~2019 ~~interest~~and ~~totaling~~December $631,~~686~~ ~~was~~2018 the ~~recorded~~outstanding asprincipal abalance ~~gain~~due onto ~~conversion~~the oflender ~~debt~~was $10,000.

OnNOTE ~~July~~6 1,– ~~2018,~~ASSET ~~Black~~RETIREMENT Ridge assumed a $24,000 portion of the Company’s notes payable due to a related-party. Pursuant to this assumption of debt, the new note payable to Black Ridge became convertible into shares of the Company’s common stock at a conversion price equal to 60 percent of the lowest bid price from the 25 days prior to conversion. On July 31, 2018, Black Ridge elected to convert $16,200 of the note into 5,000,000 shares of the Company’s common stock. As of September 30, 2018, the remaining principal balance payable pursuant to the note totaled $7,800, and accrued interest totaled $98. Additionally, the Company recorded a net debt discount of $5,850, and a derivative liability totaling $14,059.OBLIGATIONS

~~NOTE~~The 6asset –retirement ~~NOTES~~obligation ~~PAYABLE~~is –estimated ~~RELATED~~by ~~PARTY~~management based on the Company’s net working interests in all wells, estimated costs to reclaim and abandon wells and facilities and the estimated timing of the costs to be incurred in future periods. The fair value of the liability at March 31, 2019 and December 31, 2018 is estimated to be $14,349 and $14,112, respectively. The accretion expense on the asset retirement obligation was $237 for the three months ended March 31, 2019.

OnNOTE ~~June~~7 ~~11,~~– ~~2015~~STOCKHOLDERS’ the Company borrowed $5,000 from a related-party entity. Pursuant to the terms of the note, the principal accrues interest at a rate of five percent per annum, is unsecured, and was due in full on June 11, 2016. Subsequent to the initial borrowing the Company borrowed an additional $57,500 from the same lender under the same terms. On July 25, 2016 the Company paid $40,000 against the outstanding principal of the notes. Accrued interest totaling $1,340 was forgiven at the time of payment, and recorded as additional paid-in capital. At September 30, 2018 the total outstanding principal balance due to the lender was $22,500, and aggregate accrued interest on the notes totaled $2,429.DEFICIT

OnAmendment May 6, 2015 the Company borrowed $5,000 from an related-party entity. The note, accrued interest at a rate of five percent per annum, was unsecured, and was due in full on May 6, 2016. On July 25, 2015 the note, inclusive of all unpaid principal and interest, was transferred to ~~and~~Articles ~~assumed by a different related party entity. On July 25, 2016 the Company repaid the full $5,000 principal balance due under the terms~~ of ~~the~~Incorporation ~~note.~~or Accrued interest on the note totaling $305 was forgiven at the time of payment, and recorded as additional paid-in capital. During the year ended December 31, 2017, the Company borrowed an additional $10,000 from the same entity. The outstanding principal balance on the note as of June 30, 2018 totaled $10,000 This note accrues interest at a rate of five percent per annum and is due twelve months from the note date. As of September 30, 2018, accrued interest on the note totaled $527.Bylaws

On ~~March~~April 723, ~~2016~~2019, the Company ~~borrowed~~filed ~~$10,000 from~~ a ~~related-party.~~Certificate ~~Pursuant to the terms~~ of ~~the~~Amendment ~~note~~with the ~~principal~~state ~~accrues interest at a rate~~ of ~~five percent per annum~~Nevada, isto ~~unsecured, and is due in full on May 6, 2017. On May 2, 2016~~ the Company ~~borrowed~~’s anArticles ~~additional~~of $4Incorporation,~~000 under the same terms. On October 4, 2016 the Company borrowed an additional $25,000 under the~~ ~~same~~to ~~terms.~~increase ~~During~~in the ~~year~~number ~~ended~~of ~~December~~authorized ~~31,~~shares ~~2017,~~of ~~the~~its ~~Company~~common ~~borrowed~~stock anfrom ~~additional $10~~625,000 ~~under the same terms. During the three months ended March 3~~,000 ~~2018,~~to ~~the Company paid $25~~5,000 ~~against note principal. On July 1~~, ~~2018~~000, ~~the entire $24,~~000 ~~principal balance was assumed by an unrelated third-party entity. A total of $3~~,~~906~~ inpar ~~interest~~value ~~having accrued on the note through June 30, 2018 remained outstanding and payable at September 30, 2018~~$0.0001.

The Company has 25,000,000 preferred shares authorized at a par value of $0.001 and 5,000,000,000 common shares authorized at par value of $0.001. As of March 31, 2019, the Company has 102,013 and 22,013 shares of preferred stock and 362,788,219 shares of common stock issued and outstanding.

During the three months ended March 31, 2019, the Company issued 80,000 shares of preferred stock for the settlement of debt of $8,950 (Note 8).

During the three months ended March 31, 2019, the Company issued 233,558,384 shares of common stock for the conversion of debt of $168,418.

During the three months ended March 31, 2019, the Company recorded debt forgives of $2,783 as additional paid in capital.

F-11

NOTE 78 – ~~NOTES~~RELATED-PARTY ~~PAYABLE~~ TRANSACTIONS

OnDuring ~~May~~the 3,three ~~2018~~months ~~the~~ended ~~Company~~March ~~borrowed $10~~31,~~000~~ ~~from an unrelated third-party entity. Pursuant to the terms of the note~~2019, the ~~principal accrues~~Company ~~interest~~issued ~~at a rate of eight percent per annum~~80,000 ~~is unsecured, and is due in full on May 2, 2019. The note is convertible into~~ shares of ~~the~~preferred ~~Company’s common~~ stock atfor ~~a strike price to be determined via arm’s-length negotiation between~~ the ~~Company~~settlement ~~and the lender within 48 hours~~ of ~~the~~debt ~~Company’s receipt~~ of ~~the lender’s conversion request~~$8,950. ~~On September~~ ~~25,~~As ~~2018,~~a ~~the lender elected to convert $7~~result,~~000~~ ~~in note principal into 5,000,000 shares of~~ the Company’s ~~common~~recorded ~~stock.~~a ~~At September~~loss ~~30,~~on ~~2018~~settlement ~~the~~of ~~total~~debt ~~outstanding~~of ~~principal balance due to the lender was~~ $3183,~~000, and aggregate accrued interest on the notes totaled $188~~550.

~~NOTE~~At 8March –31, ~~ASSET~~2019 ~~RETIREMENT~~and ~~OBLIGATIONS~~December 31, 2018, the Company was owed its directors an aggregate of $57,814 and $66,764, respectively, in accrued director fees.

~~The~~NOTE total future asset retirement obligation is estimated by management based on the Company’s net working interests in all wells and facilities, estimated costs to reclaim and abandon wells and facilities and the estimated timing of the costs to be incurred in future periods. At June 30, 2018 the Company estimated the undiscounted cash flows related to asset retirement obligation to total approximately $105,500. The actual costs to settle the obligation are expected to occur in approximately 25 years. Through September 30, 2018, the Company established an asset retirement obligation of $9~~,860~~ ~~for~~– ~~the~~SUBSEQUENT wells acquired by the Company, which was capitalized to the value of the oil and gas properties. The fair value of the liability at September 30, 2018 and December 31, 2017 is estimated to be $13,861 and $13,178, respectively, using a risk- free rate of 9.31 percent and inflation rates between 3.87 and 4.81 percent. Total accretion expense on the asset retirement obligation was $683 and $625 for the nine-month periods ended September 30, 2018 and 2017, respectively.EVENTS

~~NOTE~~In 9accordance –with ~~STOCKHOLDERS’~~ASC ~~DEFICIT~~855-10, Management has evaluated subsequent events through the date these consolidated financial statements were available to be issued. Based on our evaluation no material events have occurred that require disclosure except the following,

~~The Company~~· ~~has~~On 25April 5 and April 15,~~000~~ 2019,~~000~~ ~~preferred~~the ~~shares~~Company ~~authorized~~issued atBack aEnd ~~par~~Note ~~value~~#2 ofand ~~$0.001~~#3 ~~and~~of ~~625~~each $26,~~000~~250,~~000~~ ~~common~~pursuant ~~shares~~to ~~authorized~~the atNote ~~par~~dated ~~value of~~as ~~$0.001. As~~ of ~~September~~January 3024, 2018, ~~the~~and ~~Company~~received ~~has~~cash ~~22,013 shares~~ of ~~preferred~~each ~~stock and 117~~$25,~~063~~000,~~740~~ ~~shares~~less of$1,250 ~~common stock~~in ~~issued~~legal ~~and outstanding~~fees.

· On ~~April~~ 23May 20, ~~2018~~2019, the Company ~~resolved~~entered tointo ~~issue~~a 65Securities Purchase Agreement (the “Agreement”) providing for the purchase of three convertible notes in the aggregate principal amount of $150,000 (the “Notes”),~~000~~ ~~common~~with ~~shares~~the first Note being in the amount of ~~common~~$75,000 ~~stock~~(“First toNote”) and the ~~Company’s~~remaining ~~president.~~six ~~The~~Notes ~~shares were~~being ~~issued~~in atthe ~~$0.017~~amount ~~per~~of ~~share~~$37,500 ~~being~~each (the ~~closing~~“Back ~~sale~~End ~~price~~Notes”). onEach Note bears interest at the ~~date~~rate of ~~issuance.~~12% ~~Pursuant~~per toannum ~~this~~and ~~issuance~~matures on May 20, 2020. The Holder of the ~~Company recognized~~Notes $1is entitled,~~098~~ at its option,~~500~~ inat ~~stock~~any ~~compensation~~time ~~expense.~~after ~~Additionally~~180 days, to convert all or any amount of the principal face amount of each Note then outstanding into shares ~~satisfied~~of $6the Company’s common stock,~~500~~ inat ~~accrued~~a ~~director~~conversion ~~fees~~price ~~payable~~ equal to 50% of the lowest closing bid price of the Common Stock, for the lower of (i) 20 prior trading days immediately preceding the issuance date of this note or (ii) the 20 prior trading days including the day upon which a Notice of Conversion is received by the Company’s ~~president~~or its transfer agent. The Company received cash of $71,250, less $3,750 in legal fees.

On July 1, 2018, the Company issued 4,958,678 shares of common stock to an unrelated third-party entity upon conversion of a note payable.

On July 31, 2018 the Company issued 5,000,000 shares of common stock to an unrelated third-party entity pursuant to the partial conversion of a note payable.

On September 19, 2018, the Company issued 5,000,000 shares of common stock to an unrelated third-party entity pursuant to the partial conversion of a note payable.

During the year ended December 31, 2017, the Company cancelled 20,000 shares of preferred stock, and 5,623,097 shares of common stock.

NOTE 10 – SUBSEQUENT EVENTS

In accordance with ASC 855-10, Company management reviewed all material events through the date of this report and there are no material subsequent events to report other than those listed above.

F-12

Item 2. Management’'s Discussion and Analysis of Financial Condition ~~and~~or ~~Results~~Plan of ~~Operations.~~Operation

~~This 10Q contains certain forward~~FORWARD-~~looking statements and our future operating results could differ materially from those discussed~~LOOKING herein. Such forward-looking statements involve known and unknown risks, uncertainties and other factors which may cause our actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. Given these uncertainties, readers are cautioned not to place undue reliance on such forward-looking statements. We disclaim any obligation to update any such factors or to announce publicly the results of any revisions of the forward-looking statements contained herein to reflect future events or developments.STATEMENTS

~~Going~~This ~~Concern~~quarterly report contains forward-looking statements. These statements relate to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as “may”, “should”, “expects”, “plans”, “anticipates”, “believes”, “estimates”, “predicts”, “potential” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors that may cause our or our industry’s actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results.

~~The~~Our ~~future~~unaudited offinancial ~~our~~statements ~~company~~are isprepared ~~dependent~~in ~~upon~~accordance ~~its~~with ~~ability~~United toStates ~~obtain~~Generally ~~financing~~Accepted ~~and~~Accounting ~~upon~~Principles. ~~future~~The ~~profitable~~following discussion ~~operations~~should ~~from~~be ~~the~~read ~~sale~~in ~~of products~~conjunction ~~and~~with ~~services~~our ~~through~~financial ~~our~~statements ~~websites.~~and ~~Management~~the ~~has~~related ~~plans~~notes tothat ~~seek~~appear ~~additional~~elsewhere ~~capital~~in ~~through~~this aquarterly report. ~~private~~The ~~placement~~following ~~and~~discussion ~~public offering~~contains offorward-looking ~~its~~statements ~~common~~that ~~stock~~reflect our plans, ifestimates ~~necessary~~and beliefs. Our ~~auditors~~actual results ~~have~~could ~~included~~differ amaterially ~~going~~from ~~concern~~those ~~paragraph~~discussed in ~~their~~the ~~audit~~forward-looking ~~report~~statements. ~~dated~~Factors ~~April 23,~~that ~~2018~~could ~~included~~cause inor ~~our~~contribute to ~~annual~~such ~~report~~differences oninclude, ~~Form~~but ~~10-K~~are ~~because~~not ~~uncertainties~~limited ~~raise~~to, ~~doubts~~those ~~about~~discussed ~~the~~below ~~Issuer’s~~and ~~ability~~elsewhere toin ~~continue as~~this aquarterly ~~going concern~~report.

~~Corporate~~In ~~Overview~~this quarterly report, unless otherwise specified, all dollar amounts are expressed in United States dollars and all references to “common shares” refer to the common shares in our capital stock.

~~Unless~~As ~~otherwise~~used ~~indicated,~~ in this ~~10Q~~quarterly report, ~~references~~the toterms “we,” ~~“our~~,” “us,”, ~~the~~ “~~Company,~~our” ~~“TGRO”~~ ~~refer~~and to“our company” mean Tiger Oil and Energy, Inc., aand ~~Nevada~~our ~~corporation~~wholly-owned ~~(formerly~~subsidiaries, ~~UTEC~~C2R, Inc.)., ~~Future~~a ~~plans~~Nevada ~~include the exploration~~Corporation, ~~development~~ and ~~production~~Jett ofRink ~~oil~~Oil, ~~and~~LLC, ~~gas~~a ~~in the United States. Our current focus is to secure financing to increase our holdings~~Kansas ~~and~~Limited ~~develop~~Liability ~~our~~Company, ~~current~~unless ~~oil~~otherwise ~~and gas assets over the next twelve months~~indicated.

~~The~~General Company through its acquisition of Jett Rink LLC owns interests in two oil and gas wells for approximately 50 acres located in Creek County, State of Oklahoma, together with any personal property and lease equipment located thereon. These two wells are shut-in and produce no revenue.Overview

OnWe ~~April~~were 9,incorporated ~~2014~~under wethe ~~elected~~laws toof ~~partner~~the ~~with~~State ~~TOTO~~of ~~Energy~~Nevada ~~LLC~~on ~~and~~November ~~drill~~8, ~~our~~1993 ~~first~~under ~~well on~~ the ~~Cowley~~name ~~County~~"UTEC, ~~leases~~Inc.". ~~The~~On ~~Company paid~~October ~~$24~~29,~~000~~ ~~for~~2010, awe ~~30%~~changed WIour inname ~~the~~to ~~Stalnaker~~Tiger ~~lease~~Oil and ~~agreed~~Energy, toInc. ~~spend~~We ~~$239,000~~are ~~for~~engaged ~~our~~in ~~share~~the business of ~~drilling~~exploration, ~~costs~~development and production of oil and gas in the ~~Stalnaker~~United ~~17-1 well~~States.

OnOur ~~May~~business ~~10, 2014 we elected to partner with TOTO Energy LLC~~ and ~~drill~~corporate ~~our~~address ~~second~~is ~~well~~7230 onIndian ~~the~~Creek ~~Cowley~~Ln, ~~County~~Suite ~~leases.~~201, ~~The~~Las ~~Company holds a 30% WI in the DeFore lease and agreed to spend $189~~Vegas,~~000~~ ~~for~~NV ~~our share of drilling costs of the DeFore 19-1 well~~89149. ~~This~~Our ~~well~~corporate ~~was fracked~~website ~~and~~ is ~~producing oil and revenue to the Company, although due in part to low oil prices the DeFore well did not produce or earn revenues during the three months ended March 31, 2017~~www.tigeroilandenergy.com.

~~Our~~We ~~current~~do ~~focus~~not ishave totwo ~~secure~~wholly-owned ~~financing~~subsidiaries, toC2R, ~~increase~~Inc., ~~our~~a ~~holdings~~Nevada Corporation, and ~~develop~~Jett ~~our~~Rink ~~current~~Oil, ~~oil~~LLC, ~~and~~a ~~gas~~Kansas ~~assets~~Limited ~~over the next twelve~~Liability ~~months~~Company.

~~For~~We ~~the~~have ~~Three~~never ~~Months~~declared ~~Ended~~bankruptcy, ~~September~~been 30in receivership, ~~2018~~or ~~and~~involved ~~2017~~in any kind of legal proceeding.

~~Revenues~~Our Current Business

~~Revenues~~On ~~for~~October ~~the~~27, ~~three~~2010 we entered into a co-~~month~~development ~~period~~agreement ~~ended~~with ~~September~~Black 30Hawk Exploration, ~~2018~~(BHWX), ~~were~~in $2which we,~~424,~~ ~~compared~~after toan investment of $~~-0-~~400,000 ~~for~~by ~~the~~our ~~comparable~~company ~~period~~in ofa ~~2017.~~new ~~This~~well ~~increase~~ in ~~revenues~~Black ~~resulted~~Hawk’s ~~primarily~~Cowley ~~from~~County lease, will earn a 40% working interest in the ~~Company’s~~# 1 ~~decision~~Baker towell, ~~operate~~BHWX ~~its~~will ~~current~~receive ~~wells~~a 50% interest in the new well and ~~begin~~our ~~production~~company ~~after~~will ahave ~~long period~~the ofright ~~inactivity.~~to ~~During~~participate in the ~~previous~~nine-well rework ~~year,~~program ~~management~~at ~~had~~the ~~made~~Cowley Prospect. BHWX will receive a ~~conscious~~20% ~~decision~~interest toin ~~slow~~any ~~oil~~other ~~and~~new ~~gas~~well ~~production~~our ~~due~~company todrills on Black Hawk’s ~~low~~current ~~oil~~or ~~and~~future ~~gas~~Cowley ~~prices.~~County, AsKansas ~~oil~~leases ~~prices~~and ~~increase~~Black Hawk has the ~~Company~~option ~~anticipates~~to ~~continued~~invest ~~increased~~in ~~production~~each ~~and~~additional ~~revenues~~new ~~will~~well bedrilled ~~derived~~by ~~from~~our ~~the~~company ~~DeFore~~on ~~and~~a ~~Stalnacker~~prorated ~~wells~~basis up to an additional 30%.

Operating Expenses

Operating expenses for the three months ended September 30, 2018 were $64,421 and $16,641, respectively. Of these operating expenses, professional fees totaled $39,585 and $6,665, respectively; general and administrative expenses totaled $8,962 and $9,760, respectively; lease operating expenses totaled $15,638 and $-0-, respectively; and accretion expense totaled $236 and $216, respectively, for the three months ended September 30, 2018 and 2017. Professional fees increased during the current period primarily due increased audit and consulting fees.

Other Income (Expenses)

During the three months ended September 30, 2018 and 2017, the Company recognized interest expense in the amount of $117,426 and $8,514, respectively. Interest expense increased significantly in the 2018 period, due primarily to the amortization of debt discounts derived from derivative liabilities pertaining to the Company’s 2018 convertible notes payable. Furthermore, the Company recognized a loss on derivative liability totaling $9,076 during the 2018 period. This loss resulted from the Company’s September 30, 2018 revaluation of its derivative liabilities initially calculated in January, 2018. Additionally, the Company recognized a loss on settlement of debt in the amount of $16,314 during the 2018 period.

Net Loss

For the three months ended September 30, 2018 and 2017, the Company recognized a net loss in the amounts of $204,813 and $25,155, respectively. The significant increase in net loss was largely the result of increased interest expense incurred during the 2018 period.

For the Nine Months Ended September 30, 2018 and 2017

Revenues

Revenues for the nine-month period ended September 30, 2018 were $13,023, compared to $-0- for the comparable period of 2017. This increase in revenues resulted primarily from the Company’s decision to operate its current wells and begin production after a long period of inactivity. During the previous year, management had made a conscious decision to slow oil and gas production due to low oil and gas prices. As oil prices increase the Company anticipates continued increased production and revenues will be derived from the DeFore and Stalnacker wells.

Operating Expenses

Operating expenses for the nine months ended September 30, 2018 were $1,293,499 and $40,275, respectively. Of these operating expenses, professional fees totaled $141,803 and $9,365, respectively; general and administrative expenses totaled $24,973 and $24,913, respectively; lease operating expenses totaled $27,540 and $5,372, respectively; and accretion expense totaled $683 and $625, respectively, for the nine months ended September 30, 2018 and 2017. Additionally, the Company recognized $1,098,500 in stock-based compensation during the nine months ended September 30, 2018, relating to the issuance of 65 million shares of common stock to the Company’s president. Professional fees increased during the current period primarily due increased audit and consulting fees. General and administrative and accretion expenses increased negligibly during the current period, while lease operating expenses increased during 2018.

Other Income (Expenses)

During the nine months ended September 30, 2018 and 2017, the Company recognized interest expense in the amount of $593,769 and $25,071, respectively. Interest expense increased significantly in the 2018 period, due primarily to the recognition and amortization of a debt discount derived from a derivative liability pertaining to the Company’s 2018 convertible notes payable. Furthermore, the Company recognized a gain on derivative liability totaling $281,027 during the 2018 period. This gain resulted from the Company’s September 30, 2018 revaluation of its derivative liabilities initially calculated in January, 2018. The Company recognized a loss on settlement of debt in the amount of $16,314 during the 2018 period.

~~Net~~On ~~Loss~~November 29, 2010, our company expanded our original agreement and entered into a co-development agreement with Black Hawk Exploration covering approximately 2,553 acres of oil and gas leases in Cowley County, Kansas. BHWX owns 100% of the leases within the Prospect Area and has an undivided 81.5% working interest in and to the oil and gas leases and their previous 10 shut-in oil and gas wells.

~~For~~The ~~the~~joint ~~nine~~agreement ~~months~~includes ~~ended~~in ~~September~~one 30shut-in oil/gas well, ~~2018~~the ~~and~~#1 ~~2017~~Baker, located on the ~~Company~~Keith ~~recognized~~Baker lease. Also subject to joint development is a ~~net~~100% ~~loss~~interest in ~~the~~9 ~~amounts~~other ofoil ~~$1,609,532~~wells ~~and~~previously ~~$61,454, respectively~~shut-in. ~~The~~Our ~~significant~~company’s ~~increase~~program incalls ~~net~~for ~~loss~~re-working ~~was~~all ~~largely~~10 ~~the~~locations directly ~~result~~or ofin ~~stock-based~~joint ~~compensation~~venture with Black Hawk and ~~increased~~returning ~~interest~~all ~~expense incurred~~of ~~during~~them ~~the~~to ~~2018~~cash ~~period~~flow production.

~~Liquidity~~On February 4, 2011, we retained International IR Inc. (IRR) to provide media services. IIR is a strategic consulting firm that works primarily with emerging growth companies in the resource sector. IIR will focus on providing multiple information platforms to our shareholders and ~~Capital~~advise ~~Resources~~as well as negotiate on behalf of our company, acquisition, exploration and joint venture agreements and strategies.

AsOn ofFebruary ~~September 30~~9th, ~~2018~~2011, ~~the~~we ~~Company~~acquired ~~had~~a ~~$14,637~~100% interest in ~~current~~three ~~assets~~Oil and Gas leases totaling 400 acres in Southern Kansas, ~~consisting~~comprised of three historically productive properties. Our Geologist has reviewed the Holman #2, #3,~~914~~ ~~in cash~~#4, ~~prepaid~~and ~~expenses~~#5; the Adams #1 and ~~deposits~~the ~~totaling~~Glasse ~~$5,200,~~wells commonly known as the Wise #1 and ~~accounts~~Roberts ~~receivable~~#1 ofand ~~$5,523~~have recommended a seven-well exploration and production study. AtAll ~~December~~the leases ~~31,~~acquired ~~2017,~~by the ~~Company~~parties ~~had~~covering ~~$15,254~~lands inwithin ~~current~~the ~~assets,~~prospect ~~consisting~~area ofare ~~$627~~owned 100% by TGRO with an undivided eighty-one and inone-half ~~cash,~~percent ~~$200~~(81.5%) working interest in ~~prepaid~~the ~~expenses~~oil and ~~deposits,~~gas leases described. Our company issued a Note and ~~$14~~250,~~427~~000 shares of our common stock in ~~accounts~~the ~~receivable~~acquisition. ~~Total~~We ~~current~~will ~~liabilities~~require atan ~~September~~investment ~~30, 2018~~of ~~totaled~~ $1400,~~315,445~~000 ~~compared~~ to ~~$907,529~~initiate atputting ~~December~~these ~~31,~~wells ~~2017~~back into production. Management Atbelieves ~~September~~this 30can be accomplished and is considering various options to acquire this funding, ~~2018~~but ~~the~~has ~~Company~~not ~~had~~yet aentered into ~~current~~an ~~ratio~~agreement ofto 0do so.~~01.~~

~~The~~On ~~Company~~May ~~estimates~~4, ~~that it will require $400~~2014,~~000~~ towe ~~accomplish~~acquired ~~its~~30% ~~short-term~~WI ~~goal of bringing shut-~~in ~~wells~~the ~~back~~DeFore ~~into production~~ and ~~the~~Stalnaker ~~company's~~leases ~~sole~~in ~~source~~Cowley ofCounty ~~liquidity~~from toa ~~this~~company ~~point~~affiliated ~~has~~with ~~been through~~ the ~~sale~~ President of ~~common~~our ~~stock~~company. ~~Such~~We ~~funding~~paid ~~that~~$402,000 isfor ~~required to~~their ~~maintain~~share ~~liquidity~~of ~~will~~drilling ~~come~~two inwells on the ~~form~~leases. ofBoth ~~equity~~wells ~~sales~~went ofonline ~~common~~and ~~stock~~began production in 2015.

~~Cash~~Our ~~used~~company inwill ~~operations~~continue ~~totaled~~to ~~$157,063~~evaluate ~~and~~shut ~~$13,751~~in ~~for~~wells in the ~~nine~~states ~~months~~of ~~ended~~Kansas ~~September~~and ~~30,~~Oklahoma ~~2018~~with ~~and~~intention ~~2017,~~of ~~respectively.~~putting ~~The~~historically ~~increase~~productive inwells ~~cash~~back ~~used~~into inproduction ~~operations~~at ~~results primarily from an increased net loss for~~ the ~~period~~least cost. ~~Cash~~We ~~used~~will inthen ~~investing~~need ~~activities~~to ~~totaled $5,000~~enter ~~and~~into ~~$-0-,~~private ~~respectively,~~placement ~~and~~agreements ~~cash~~to ~~provided~~fund ~~by financing activities totaled $166,250 and $15,000 for~~ the ~~nine months ended September 30, 2018 and 2017, respectively~~programs.

~~Item~~Results 3.of ~~Quantitative and Qualitative Disclosures About Market Risk.~~Operations

~~Not~~We ~~applicable~~have earned minimal revenues from our inception on November 8, 1993 (inception) through March 31, 2019.

~~Item~~Three 4.Months ~~Controls~~Ended ~~and~~March ~~Procedures.~~31, 2019 Compared to Three Months Ended March 31, 2018

EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES

	Three Months Ended
	March 31,
	2019			2018			Change			%
Revenue	$	—		$	10,216		$	(10,216	)		(100	%)
Operating expense		(85,928	)		(76,747	)		(9,181	)		12	%
Other expense		(615,875	)		(228,839	)		(387,036	)		169	%
Net loss	$	(701,803	)	$	(295,370	)	$	(406,433	)		138	%

AsWe ofgenerated ~~September~~revenues ~~30,~~of ~~2018~~$0 ~~under~~for the ~~direction~~three ofmonths ~~the~~ended ~~Chief~~March ~~Executive Officer and Chief Financial Officer~~31, ~~the Company evaluated the effectiveness of the design and operation of our disclosure controls and procedures~~2019, ascompared ~~defined~~to inrevenues ~~Rule 13a — 15(e) under the Securities Exchange Act~~ of ~~1934~~$10,216 asfor ~~amended. Based on~~ the ~~evaluation~~same ofperiod ~~these~~in ~~controls and procedures required by paragraph (b) of Sec~~2018. ~~240.13a-15 or 240.15d-15 the disclosure controls and procedures are not effective.~~

~~The~~Our ~~Company~~operating ~~maintains~~expenses, afor ~~set~~the ofthree ~~disclosure~~months ~~controls~~ended ~~and~~March ~~procedures~~31, ~~designed~~2019 towere ~~ensure~~$85,928 ~~that~~compared ~~information required~~ to ~~be disclosed by us in our reports filed under the securities Exchange Act~~$76,747 isfor ~~recorded, processed, summarized, and reported within~~ the ~~time~~same ~~periods specified~~period byin ~~the SEC’s rules and forms~~2018. ~~Disclosure controls are also designed with the objective of ensuring that this information~~The isincrease ~~accumulated~~in ~~and~~operating ~~communicated~~expenses towas ~~our~~primarily ~~management, including our Chief Executive Officer and Chief Financial Officer,~~ as ~~appropriate, to~~a ~~allow~~result ~~timely~~of ~~decisions~~an ~~regarding~~increase ~~required~~in ~~disclosure~~professional fee.

CHANGES IN INTERNAL CONTROLS.

There was no change in our internal controls or in other factors that could affect these controls during our last fiscal quarter that has materially affected, or is reasonably likely to materially affect our internal control over financial reporting.

The Company has not taken any steps at this time to address these weaknesses expects to formulate a plan before fiscal year ending December 31, 2018.

~~PART~~Other IInet -expense, ~~Other~~for ~~Information~~the three months ended March 31, 2019 were $615,875 compared to $228,839 for the same period in 2018. The increase in other expenses was primarily related to change in fair value of derivative liabilities and loss on settlement of debt offset by a decrease in interest expense.

Liquidity and Capital Resources

The following table provides selected financial data about our company as of March 31, 2019 and December 31, 2018, respectively.

Working Capital

	March 31,			December 31,
	2019			2018			Change			%
Current assets	$	2,059		$	13,174		$	(11,115	)		(84	%)
Current liabilities	$	1,199,966		$	1,302,975		$	(103,009	)		(8	%)
Working capital deficiency	$	(1,197,907	)	$	(1,289,801	)	$	91,894			(7	%)

As at March 31, 2019 our company’s cash balance was $2,059 and total assets were $2,059. As at December 31, 2018, our company’s cash balance was $2,451 and total assets were $13,174.

As at March 31, 2019, our company had total liabilities of $1,214,315, compared with total liabilities of $1,317,087 as at December 31, 2018.

As at March 31, 2019, our company had a working capital deficiency of $1,197,907 compared with working capital deficiency of $1,289,801 as at December 31, 2018. The decrease in working capital deficiency was primarily attributed to a decrease in convertible notes payable and derivative liability.

The report of our auditors on our audited consolidated financial statements for the fiscal year ended December 31, 2018, contains a going concern qualification as we have suffered losses since our inception. We have minimal assets and have achieved no operating revenues since our inception. We have been dependent on sales of equity securities to conduct operations. Unless and until we commence material operations and achieve material revenues, we will remain dependent on financings to continue our operations.

Cash flow

	Three Months Ended
	March 31,
	2019			2018			Change
Cash used in operating activities	$	(60,892	)	$	(84,676	)	$	23,784
Cash used in investing activities	$	—		$	(5,000	)	$	5,000
Cash provided by financing activities	$	60,500		$	121,250		$	(60,750	)
Cash and cash equivalents on hand	$	2,059		$	32,201		$	(30,142	)

Cash Flow from Operating Activities

During the three months ended March 31, 2019, our company used $60,892 in cash in operating activities, compared to $84,676 in cash used in operating activities during the three months ended March 31, 2018. During the three months ended March 31, 2019, we incurred a net loss of $701,803 of which $613,110 arose from non-cash expenses and we generated cash flow of $27,801 from the operating assets and liabilities. During the three months ended March 31, 2018, we incurred a net loss of $295,370 of which $305,169 arose from net non-cash income and we generated cash flow of $515,863 from the net operating assets and liabilities

Cash Flow from Investing Activities

During the three months ended March 31, 2019 and 2018, our company used $0 and $5,000 for deposits, respectively

Cash Flow from Financing Activities

During the three months ended March 31, 2019, our company received $60,500 from financing activities compared to $121,250 received from financing activities during the three months ended March 31, 2018. During the three months ended March 31, 2019, we received $60,500 from convertible notes payable. During the three months ended March 31, 2018, we received $146,250 from convertible notes payable and repaid notes payable – related party.

Cash Requirements

We will require additional cash as we expand our business. Initially, to carry out our business plan, we will need to raise additional capital. There can be no assurance that we will be able to raise additional capital or, if we are able to raise additional capital, the terms we be acceptable to us. Currently we do not have any inventory.

These conditions indicate a material uncertainty that casts significant doubt about our ability to continue as a going concern. We require additional debt or equity financing to have the necessary funding to continue operations and meet our obligations. We have continued to adopt the going concern basis of accounting in preparing our financial statements.

Future Financings

We anticipate continuing to rely on equity sales of our common stock in order to continue to fund our business operations. Issuances of additional shares will result in dilution to our existing stockholders. There is no assurance that we will achieve any additional sales of our equity securities or arrange for debt or other financing to fund our planned business activities.

Off-Balance Sheet Arrangements

We have no 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.

Item 3.

Quantitative and Qualitative Disclosures About Market Risk

As a “smaller reporting company”, we are not required to provide the information required by this Item.

Item 4.

Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is 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 Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of March 31, 2019. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms as a result of the following material weaknesses:

The specific material weakness identified by our management was ineffective controls over certain aspects of the financial reporting process because of a lack of a sufficient complement of personnel with a level of accounting expertise and an adequate supervisory review structure that is commensurate with our financial reporting requirements and inadequate segregation of duties. A "material weakness" is a deficiency, or combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of the company's annual or interim financial statements would not be prevented or detected on a timely basis.

We expect to be materially dependent upon a third party to provide us with accounting consulting services for the foreseeable future. Until such time as we have a chief financial officer with the requisite expertise in U.S. GAAP, there are no assurances that the material weaknesses in our disclosure controls and procedures and internal control over financial reporting will not result in errors in our financial statements which could lead to a restatement of those financial statements.

Changes in Internal Controls

There have been no changes in our internal controls over financial reporting identified in connection with the evaluation required by paragraph (d) of Securities Exchange Act Rule 13a-15 or Rule 15d-15 that occurred in the quarter ended March 31, 2019 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

Item 1.

Legal Proceedings

~~During~~From ~~the~~time ~~year~~to ~~ended~~time, ~~December~~we ~~31,~~may ~~2015~~become ~~the~~involved ~~Company~~in ~~became~~litigation ~~party~~relating to aclaims ~~legal~~arising ~~action~~out ~~brought~~of ~~about~~its byoperations anin ~~unrelated third-party individual, wherein~~ the ~~plaintiff~~normal ~~alleges~~course ~~the~~of ~~Company~~business. We ~~“participated~~are ~~and/or~~not ~~conspired~~involved in aany ~~scheme~~pending tolegal ~~disseminate~~proceeding ~~spam~~or ~~emails”~~litigation ~~which were~~and, ~~misleading in order~~ to ~~encourage~~the ~~individuals~~best ~~to purchase shares~~ of ~~the~~our ~~Company’s~~knowledge, ~~common~~no ~~stock~~governmental ~~at an artificial and/or~~authority ~~inflated~~is ~~stock~~contemplating ~~price.~~any Onproceeding ~~October~~to ~~10,~~which ~~2016,~~we ~~the~~area ~~Company~~party ~~reached~~or ~~a settlement agreement whereby the Company agreed~~ to ~~pay~~which ~~$11,000 in~~any ~~exchange for a general release~~ of ~~all~~our ~~claims~~properties ~~against~~is ~~the~~subject, ~~Company.~~which Aswould ofreasonably ~~October~~be likely ~~10,~~to ~~2016~~have ~~the~~a ~~case~~material ~~was~~adverse ~~considered~~effect ~~fully~~on ~~resolved and closed~~us.

Item 1A.

Risk Factors

~~None~~As a “smaller reporting company”, we are not required to provide the information required by this Item.

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

None.

Item 3.

Defaults Upon Senior Securities

None.

Item 4.

Mine Safety Disclosures

~~None~~Not Applicable.

Item 5.

Other Information

~~On January 1, 2014 the Board of Directors agreed to compensate its two directors at $1,000 per month each~~None.

On March 1, 2018, Ken Liebscher resigned from the Board and as the Company’s President, Chief Executive Officer, Secretary and Treasurer, effective immediately. Mr. Liebscher had been serving as the President, Chief Executive Officer, Secretary and Treasurer of the Company since July 7, 2006. His departure was not related to any issues regarding financial disclosures or accounting or legal matters. After Mr. Liebscher’s resignation, the Board reduced the size of the Board to one person, Mr. Howard Bouch. Directors serve for a period of one year until the next stockholders’ meeting and until their respective successors are elected and qualify.8

Immediately upon Mr. Liebscher’s resignation, the Board appointed Mr. Bouch as the President, Chief Executive Officer, Secretary and Treasurer of the Company, effective immediately.

Item 6.

Exhibits

Exhibits:

Exhibit Number		Description
(31)		Rule 13a-14 (d)/15d-14d) Certifications
31.1*		Section 302 Certification by the Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer
(32)		Section 1350 Certifications
32.1*		Section 906 Certification by the Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer
101*		Interactive Data File
101.INS		XBRL Instance Document
101.SCH		XBRL Taxonomy Extension Schema Document
101.CAL		XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF		XBRL Taxonomy Extension Definition Linkbase Document
101.LAB		XBRL Taxonomy Extension Label Linkbase Document
101.PRE		XBRL Taxonomy Extension Presentation Linkbase Document

Exhibit No.	Document	Location
31.1	Rule 13a-41(a)/15d-14(a) Certificates	Included
31.2	Rule 13a-41(a)/15d-14(a) Certificates	Included
32.1	Section 1350 Certifications	Included

______

7* Filed herewith.

SIGNATURES

~~Pursuant~~In toaccordance ~~the~~with ~~requirements~~Section 13 or 15(d) of the ~~Securities~~ Exchange Act ~~of 1934~~, the registrant ~~has duly~~ caused this report to be signed on its behalf by the undersigned , thereunto duly authorized.

TIGER OIL AND ENERGY, INC.

		TIGER OIL AND ENERGY, INC.
		(Registrant)
Dated: June 19, 2019		/s/ Howard Bouch
		Howard Bouch
		President, Chief Executive Officer, Secretary, Treasurer and Director
		(Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)

~~November 13, 2018~~10

/s/ Howard Bouch Howard Bouch, Director & CEO

Filing Compare · Tiger Oil & Energy, Inc.