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U.S. SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended March 31, 2022

☐ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from _________to _________

Commission File Number 333-266245

MIDNIGHT GAMING CORPORATION

(Exact name of registrant as specified in its charter)

Delaware	81-4053066
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

1900 E. Golf Road—Suite 950

Schaumburg, Illinois 60173

(Address of principal executive offices) (Zip code)

(888) 525-0010

(Registrant’s telephone number, including area code)

Not Applicable

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

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol		Name of each exchange on which registered
Common Stock, Par Value $0.00001		MHGI		N/A

Indicate by check mark whether the registrant (i) 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.

☐ Yes ☒ No

Indicate by checkmark whether the registrant has submitted electronically every Interactive Data File required to be submitted 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 such files).

☐ Yes ☒ No

Indicate by checkmark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a 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	☒
		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 Act).

☐ Yes ☒ No

On August 1, 2024, there were 23,020,000 shares of Common Stock issued and outstanding.

Item 8. Financial Statements and Supplementary Data.

Financial Statements		Page
Balance Sheet As on March 31, 2022		F-2
Statement of Operations For the Period of January 1, 2022 through March 31, 2022		F-3
Statement of Changes in Stockholders’ Equity/Deficit For the Period of January 1, 2022 to March 31, 2022		F-4
Statement of Cash Flows For the Period of January 1, 2022 through March 31, 2022		F-5
Notes to Financial Statements		F-6 - F-11

F-1

Midnight Gaming Corporation

Balance Sheet

As on March 31, 2022


	As on			As of
	March 31, 2022			December 31, 2021
ASSETS	(unaudited)
Current Assets
Cash and cash equivalents	$	6,002		$	1,860
Total Current Assets		6,002			1,860
Other Assets
Notes Receivable		29,124			—
Total Other Assets		29,124			—
Total Assets	$	35,126		$	1,860

LIABILITIES AND STOCKHOLDERS' DEFICIT

Current Liabilities
Accounts Payable	$	8,511		$	8,511
Accrued Expenses		18,586		$	18,586
Total Current Liabilities		27,097			27,097
Long-Term Liabilities
Loan Payable		—			33,124
Notes Payable		393,500			293,500
Accrued Interest		83,398			75,533
Total Long-Term Liabilities		476,898			402,157
Total Liabilities		503,995			429,254
Stockholders' deficit:
Preferred stock (par 0.0001, 4,420,000,000 issued and outstanding)		45			45
Common stock (par 0.0001, 100,000,000 shares authorized, and 23,000,000 issued and outstanding)		2,300			2,300
Warrants		12			12
Additional paid in capital		940,945			940,945
Net Income (Loss)		(41,473	)		(427,562	)
Retained Earnings		(1,370,696	)		(943,134	)
Total stockholders' deficit		(468,866	)		(427,394	)

TOTAL LIABILITIES AND DEFICIT	$	35,128		$	1,860

Please see accompanying notes to financial statements.

F-2

Midnight Gaming Corporation

Statement of Operations

For the Period of January 1, 2022 through March 31, 2022


	For the Three Months Ended March 30,
	2022			2021
	(unaudited)			(unaudited)
Revenue, net	$	—		$	—
Operating Expenses:
Marketing	$	4,905		$	107,485
Legal and Professional Fees		16,000			12,365
Consulting Fees		923			14,720
Travel		1,405			17,116
Other general and administrative expenses		10,373			50,043
Total Operating Expenses		33,606			201,729

Loss from operations		(33,606	)		(201,729	)

Other Expenses
Interest expense	$	7,867		$	—
Net loss before income taxes		(41,473	)		(201,729	)
Provision for income taxes		—			—
Net loss	$	(41,473	)	$	(201,729	)
Loss per share
Basic & Diluted	$	(0.002	)	$	(0.009	)
Weighted average number of shares outstanding
Basic & Diluted		23,000,000			23,000,000

Please see accompanying notes to financial statements.

F-3

Midnight Gaming Corporation

Statement of Changes in Stockholders' Equity/Deficit

For the Period of January 1, 2022 to March 31, 2022


											Additional						Total
	Common Stock				Preferred Stock				Warrants		Paid-In			Accumulated			Stockholders'
	Shares		Amount		Shares		Amount		Amount		Capital			Deficit			Equity/(Deficit)

Beginning Balance as of January 1, 2020		12,000,000	$	1,200						—	$	269,001		$	(881,701	)	$	(611,500	)
Issuance of Common Stock for Services		11,000,000	$	1,100								—			—			1,100
Issuance of Preferred Stock						3	$	15				149,985						150,000
Discount on Preferred Stock												(8,000	)					(8,000	)
Executive Compensation												15,000						15,000
Net Income															(62,611	)		(62,611	)
Ending Balance as of December 31, 2020		23,000,000	$	2,300		3	$	15		—	$	425,986		$	(944,312	)	$	(516,011	)
Beginning Balance as of January 1, 2021		23,000,000	$	2,300		3	$	15	$	—	$	425,986		$	(944,312	)	$	(516,011	)
Issuance of Preferred Stock						300	$	30				299,970						300,000
Issuance of Warrants									$	12		214,989						215,000
Equity Adjustment															1,178			1,178
Net Income				—											(427,562	)		(427,562	)
Ending Balance as of December 31, 2021		23,000,000	$	2,300		303	$	45	$	12	$	940,945		$	(1,370,696	)	$	(427,394	)
Beginning Balance as of January 1, 2022		23,000,000	$	2,300		303	$	45	$	12	$	940,945		$	(1,370,696	)	$	(427,394	)
Net Income				—				—		—		—			(41,473	)		(41,473	)
Ending Balance as of March 31, 2022		23,000,000	$	2,300		303	$	45	$	12	$	940,945		$	(1,412,169	)	$	(468,866	)

Please see accompanying notes to financial statements.

F-4

Midnight Gaming Corporation

Statement of Cash Flows

For the Period of January 1, 2022 to March 31, 2022


	For the Three Months Ended March 30,
	2022			2021
	(unaudited)			(unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(41,473	)	$	(201,729	)
Adjustments to reconcile net loss to net cash used in operating activities:
Non Cash Compensation Expense		—			—
Change in Accounts Payable		—			(20,000	)
Change in Accrued Expenses		—			—
Net cash used in operating activities		(41,473	)		(221,729	)

CASH FLOWS FROM INVESTING ACTIVITIES		—			—

CASH FLOWS FROM FINANCING ACTIVITIES
Issuance of common stock	$	—		$	—
Issuance of preferred stock		—			23
Issuance of Warrants		—			—
Additional Paid in Capital		—			—
Additional Paid in Capital - Preferred Stock		—			224,977
Additional Paid in Capital - Warrants		—
Opening Balance Equity Adjustment		—			1,180
Related party note proceeds received		(62,252	)		13,500
Accrued Interest		7,867			—
Notes Payable		100,000			37,500
Net cash provided by financing activities		45,615			277,180

NET INCREASE IN CASH AND CASH EQUIVALENTS		4,142			55,451

CASH AND CASH EQUIVALENTS, BEGINNING BALANCE		1,860			50,142

CASH AND CASH EQUIVALENTS, ENDING BALANCE	$	6,002		$	105,593

SUPPLEMENTAL DISCLOSURES:
Interest paid	$	—		$	—
Income tax paid	$	—		$	—

Please see accompanying notes to financial statements.

F-5

Midnight Gaming Corporation

Notes to Financial Statements

March 31, 2022

NOTE 1: DESCRIPTION OF BUSINESS

Midnight Gaming Corporation (the “Company”) was incorporated in Delaware on October 11, 2016. It is still in the development stage and has no revenue until now.

The Company engages in the business of acquiring income producing business entities during early stages of their respective business life cycle, to enrich the acquisitions business model to result in increased business activity, revenue, and valuation.

NOTE 2: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation and Organization

The financial statements of the Company for the period from January 1, 2022 to March 31, 2022 have been prepared in accordance with generally accepted accounting principles.

Cash and cash equivalents

For the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered as cash equivalents.

Use of estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the financial statements in the period they are determined.

Fair value of financial instruments and fair value measurements

For certain of the Company's financial instruments, including cash, accrued expenses and short-term debt, the carrying amounts approximate their fair values due to their short maturities. We adopted ASC Topic 820, "Fair Value Measurements and Disclosures", which requires disclosure of the fair value of financial instruments held by the Company. ASC Topic 825, "Financial Instruments," defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the balance sheets for current liabilities qualify as financial instruments and are a reasonable estimate of their fair values because of the short period of time between the origination of such instruments and their expected realization and their current market rate of interest. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurements) and the lowest priority to unobservable inputs (level 3 measurements). The three levels of valuation hierarchy are defined as follows:

	Level 1:	Valuations consist of unadjusted quoted prices in active markets for identical assets and liabilities and has the highest priority;
	Level 2:	Valuations rely on quoted prices in markets that are not active or observable inputs over the full term of the asset or liability;
	Level 3:	Valuations are based on prices or third party or internal valuation models that require inputs that are significant to the fair value measurement and are less observable and thus have the lowest priority.

F-6

Revenue recognition

Revenue from sales of products and services is recognized when persuasive evidence of an arrangement exists, products have been shipped or services have been delivered to the customer, the price is fixed or determinable and collection is reasonably assured.

Stock-based compensation

The Company accounts for stock-based instruments issued to employees in accordance with ASC Topic 718. ASC Topic 718 requires companies to recognize in the statement of operations the grant-date fair value of stock options and other equity-based compensation issued to employees and earned. The Company accounts for non-employee share-based awards in accordance with ASC Topic 505-50.

Property, plant and equipment

Property, plant and equipment are recorded at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Repairs and maintenance are charged to expense as incurred. Expenditures for betterments and renewals are capitalized. The cost of property, plant and equipment and the related accumulated depreciation are removed from the accounts upon retirement or disposal with any resulting gain or loss being recorded in operations.

Intangible assets

Intangible assets with no determinable life are initially assessed for impairment upon purchase, with subsequent assessments required annually. When there is reason to believe that their values have been diminished or impaired, a write-down is recognized as necessary. Intangible assets with rights that expire over time are amortized over the time that the rights exist.

Income taxes

The Company utilizes FASB Accounting Standards Codification (ASC) Topic 740, Income Taxes, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that were included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized.

ASC 740 provides accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain. When tax returns are filed, it is likely that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Interest associated with unrecognized tax benefits is classified as interest expense and penalties are classified in selling, general and administrative expenses in the

statements of income.

F-7

As of March 31, 2022, the Company had not taken any significant uncertain tax positions on its tax returns for period ended March 31, 2022 or in computing its tax provision for 2022. Management has not yet filed any tax return. The Company is subject to examination by U.S. Federal and State tax authorities from inception to present, generally, for three years after they are filed.

Basic and diluted earnings per share

Basic earnings per share is computed based on the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share is computed based on the weighted average number of shares of common stock plus the effect of dilutive potential common shares outstanding during the period using the treasury stock method. Dilutive potential common shares include outstanding stock options, warrants, and stock awards.

New Accounting Pronouncements

In February 2016, FASB issued ASU No. 2016-02, Leases (Topic 842) (“ASU 2016-02”). ASU 2016-02 requires an entity to recognize right-of-use assets and lease liabilities on its balance sheet and disclose key information about leasing arrangements. For public companies, ASU 2016-02 is effective for annual reporting periods beginning after December 15, 2018, including interim periods within that reporting period, and requires a modified retrospective adoption, with early adoption permitted. We are evaluating the impact this guidance will have on our financial position and statement of operations.

In May 2014, the FASB issued ASU No. 2014-09 Revenue from Contracts with Customers (Topic 606) “ASU 2014-09”. ASU 2014-09 was subsequently amended by ASU No. 2016-10 and 2016-12. As amended, Topic 606 supersedes the revenue recognition requirements in Topic 605, Revenue Recognition including most industry-specific revenue recognition guidance throughout the Industry Topics of the Codification. In addition, the amendments create a new Subtopic 340-40, Other Assets and Deferred Costs—Contracts with Customers. In summary, the core principle of Topic 606 is that an entity recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. For a public entity, the amendments to ASU 2014-09 are effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period. Earlier application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. The Company is currently evaluating the impact of the pronouncement in its financial statements.

All other newly issued accounting pronouncements not yet effective have been deemed either immaterial or not applicable.

NOTE 3: NOTE PAYABLE – RELATED PARTY

Since inception and until March 31, 2022 this Company is due $29,126 from the major shareholder of the Company, representing an unsecured note payable bearing interest at 5% per annum. The note along with accrued interest was due on December 31, 2017. No interest was accrued in Q1 2022. Subsequent to the year ended September 30, 2017, the note terms were amended. The note is now due on demand.

NOTE 3A: NOTE PAYABLE – NON-RELATED PARTY

A note payable bearing an interest rate at 5% per annum was entered into on January 18, 2022 in the amount of $100,000. The note payable will be due on or after October 25, 2022. As on March 31, 2022, the note has accrued interest of $1,219.

F-8

NOTE 4: INCOME TAXES

The Company had no income tax expense since inception until March 31, 2022. The blended Federal and State tax rates for the period of 0% applies to income before taxes. The tax effects of temporary differences that give rise to significant portions of deferred tax liabilities at March 31, 2022 are as follows:

Deferred tax liabilities:

Schedule of deferred tax liabilities
Net loss before taxes	$	(41,473	)

Deferred tax		0

Less deferred tax asset on net operating loss		0

Net deferred tax liability	$	0

NOTE 5: GOING CONCERN

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles, which contemplate the continuation of the Company as a going concern. The Company reported accumulated deficit of $1,412,169 as of March 31, 2022. To date, the operations have been financed through the loans from related party and promissory notes.

In view of the matters described, there is substantial doubt as to the Company’s ability to continue as a going concern without a significant infusion of capital. This company expects to raise capital as a source of financing the project plan. As of March 31, 2022, the Company had minimal operations. There can be no assurance that management will be successful in implementing its plans. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

We anticipate that we will have to raise additional capital to fund operations in the next 3 months. To the extent that we are required to raise additional funds to acquire properties, and to cover costs of operations, we intend to do so through additional offerings of debt or equity securities. There are no commitments or arrangements for other offerings in place, no guaranties that any such financings would be forthcoming, or as to the terms of any such financings. Any future financing involves substantial dilution to existing investors.

NOTE 6: RELATED PARTY TRANSACTIONS

The Company is due $29,126 during the period from October 11, 2016 (inception) to March 31, 2022 from the shareholder, who owns 27.5% of the shares of the Company, representing an unsecured note payable bearing interest at 5% per annum. During Q1 2022, the balance shifted from a liability to a loan receivable. Accrued interest of $57,470 is payable along with the principle on demand. No interest was accrued for Q1 2022. No interest was paid until now. The note terms were amended subsequent to the year ended September 30, 2017. The note holder agrees to advance money to the company as needed and the note will be due on demand.

NOTE 7: STOCKHOLDERS’ EQUITY

The Company is authorized to issue 100,000,000 shares of common stock with $0.0001 par. The initial issuance was 1,666,667 shares for $200. On April 1, 2018 the Company canceled all 1,666,667 common shares and replaced them by issuing 2,000,000 new shares of common stock for par value of $0.0001 per share. The stockholder’s equity was retroactively restated to give effect to the change. On May 1, 2018 the company issued 10,000,000 new shares of common stock for par value of $0.0001 per share.

F-9

The company issued 11,000,000 shares of common stock for services rendered by consultants during 2020.

The Company imputed $15,000 during 2020 as compensation for the officer of the Company for the time spent in the Company and is recorded as a capital contribution to the Company.

Convertible Preferred Stock

The Company is authorized to issue 5,000,000 shares of preferred stock with $0.0001 par.

The Company had one issuance of Preferred Stock Class D during 2020 at the value of the investment of $50,000. The Preferred Stock Class D issuance was issued at a par value of $0.0001 per share, which resulted in an increase in Preferred Stock Class D of $5 and Additional Paid in Capital – Preferred Stock $49,995. Each share is convertible into common stock equal to 2% of the issued and outstanding shares of common stock of the Company as of the date of the conversion instructions.

The Company had two issuances of Preferred Stock Class E during 2020 at the value of the investment of $92,000. The Preferred Stock Class E issuance was issued at a par value of $0.0001 per share, which resulted in an increase in Preferred Stock Class E of $10 and Additional Paid in Capital – Preferred Stock $91,990. One issue was issued at a discount of $8,000 and the discount is reflected in the Additional Paid in Capital Account. Each share is convertible into common stock equal to 1% of the issued and outstanding shares of common stock of the Company as of the date of the conversion instructions.

The Company had two issuances of Preferred Stock Class C during 2021 at the value of the investment of $150,000. The Preferred Stock Class C issuance was issued at a par value of $0.0001 per share, which resulted in an increase in Preferred Stock Class C of $15 and Additional Paid in Capital – Preferred Stock $149,985. Each share is convertible into common stock equal to 0.005% of the issued and outstanding shares of common stock of the Company as of the date of the conversion instructions.

The Company had two issuances of Preferred Stock Class B during 2021 at the value of the investment of $150,000. The Preferred Stock Class B issuance was issued at a par value of $0.0001 per share, which resulted in an increase in Preferred Stock Class B of $15 and Additional Paid in Capital – Preferred Stock $149,985. Each share is convertible into common stock at a price equal to 70% of the price of the next qualifying offering. A Qualified Offering is the Company’s next bona fide sale of its preferred stock or common stock in excess of $4,000,000 in gross proceeds, in one transaction or a series of relation transactions, which offering definitively sets a price per share of the Company’s common stock or preferred stock.

Warrants

The Company entered into one warrant agreement for a common stock purchase. The warrant is at the par value of $0.00001 and the investor has the option to purchase 500,000 shares at a strike price of $0.50/per share. This transaction has been classified a warrant on the balance sheet and amount over the par value is classified in the Additional Paid in Capital account. The warrant is set to expire on June 30, 2026.

Equity Reclassification

In the prior year, the company reported Common Stock at $1,120 and an adjusting entry had to be made in 2021 to reflect the accurate balance of this account. As of December 31, 2020 and December 31 2021, there were 23 million shares of common stock issued at a par value of $0.0001. The balance as of December 31, 2020 and December 31, 2021 for Common Stock is reported as $2,300.

In the prior year, the company presented Preferred Stock at the value of the investment made by the shareholder rather than at the par value of $0.0001 the Preferred Stock. The total balance of the Preferred Stock reported in the prior year was $142,000.

The company posted an adjusting entry related to Stockholder’s Equity to accurately reflect the Preferred Stock and Additional Paid-In Capital Accounts. The adjusting entries provide the reader of the financial statements a concise value associated to these accounts. The balance as of December 31, 2020 for Preferred Stock is now reported as $15 and the Additional Paid in Capital associated to Preferred Stock is $141,985.

F-10

Except the regrouping of accounts, these adjustments did not impact the financial statements in any manner.

NOTE 8: SPONSORSHIPS

The company no longer sponsors a gaming team and therefore has led to a reduction in player’s winning expense. The company last sponsored a gaming team in 2019.

NOTE 9: SUBSEQUENT EVENTS

•

There have been no significant subsequent events since the balance sheet date.

F-11

SIGNATURES

Pursuant to the requirements of 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.

	MIDNIGHT GAMING CORPORATION

Date: August 1, 2024	By:	/s/ Kinney McGraw
	Name:	Kinney McGraw
		Chief Executive Officer, Treasurer and Secretary
		(Principal Executive Officer)

Pursuant to the requirements of the Securities Act of 1934 this Annual Report on Form 10-K was signed by the following persons on behalf of the Registrant and in the capacities and on the dates stated:

Signature	Title	Date

/s/ Paul K. Danner
Paul K. Danner	Director, Chairman of the Board	August 1, 2024

EXHIBIT INDEX

		Incorporated by Reference		Filed or Furnished
Exhibit Number	Exhibit Description	Form	Exhibit	Filing Date	Herewith
3.1 (a)	Articles of Incorporation	1-A	3.1(a)	12/23/2016
3.1 (b)	Amendment to Articles of Incorporation	1-A	3.1(b)	12/23/2016
3.1 (c)	Amendment to Articles of Incorporation	DRS	3.1(c)	7/20/2021
3.2	Bylaws	1-A	3.2	12/23/2016
3.3	Certificate of Designation for the Class B Convertible Preferred Stock	DRS	3.3
3.4	Certificate of Designation for the Class C Convertible Preferred Stock	DRS	3.4
3.5	Certificate of Designation for the Class D Convertible Preferred Stock	DRS	3.5
3.6	Certificate of Designation for the Class E Convertible Preferred Stock	DRS	3.6
4.1	Description of Capital Stock
23.1	Consent of Independent Registered Public Accounting Firm
31.1	Rule 13a-14(a)/ 15d-14(a) Certification of Principal Executive Officer*
31.2	Rule 13a-14(a)/ 15d-14(a) Certification of Principal Financial Officer*
32.1	Certification of CEO pursuant to 18. U.S.C. Section 1350 as adopted, pursuant to Section 906 of Sarbanes-Oxley Act of 2002**
32.2	Certification of CFO pursuant to 18. U.S.C. Section 1350 as adopted, pursuant to Section 906 of Sarbanes-Oxley Act of 2002**
*101.INS	Inline XBRL Instance Document (filed herewith)
*101.SCH	Inline XBRL Taxonomy Extension Schema (filed herewith)
*101.CAL	Inline XBRL Taxonomy Extension Calculation Linkbase (filed herewith)
*101.LAB	Inline XBRL Taxonomy Extension Label Linkbase (filed herewith)
*101.PRE	Inline XBRL Taxonomy Extension Presentation Linkbase (filed herewith)
*101.DEF	Inline XBRL Taxonomy Definition Linkbase (filed herewith)
*104	Cover Page Interactive Data File (embedded within the Inline XBRL document filed as Exhibit 101)

	*	Filed herewith
	**	Furnished herewith

Midnight Gaming Corp 10-Q