UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

  X.QUARTERLY REPORT PURSUANT TOUNDER SECTION 13 OR 15(d)15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934.1934

For the quarterly period endedDecember March 31, 2009.

or2010

      .TRANSITION REPORT PURSUANT TOUNDER SECTION 13 OR 15(d)15 (d) OF THE SECURITIES EXCHANGE ACT OF 1934.

For the transition period from _______________________ to _______________________________________ to____________

Commission File Number:No. 000-53498

Smartdata Corporation

(Exact name of registrantRegistrant as specified in its charter)

PO BOX 573633

Murray, Utah 84157

(Address of Principal Executive Offices)

(801) 557-6748

(Registrant'sRegistrant’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 registrantRegistrant has (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 (the “Exchange Act”) during the preceding 12 months (or for such shorter period that the registrantRegistrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. YES XYes     . NO     No  X  .

Indicate by check mark 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 (§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). Yes     . No     .

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

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

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS:YEARS

Indicate by check mark whether the registrantRegistrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities and Exchange Act of 1934 subsequent toafter the distribution of securities under a plan confirmed by a court. YES     . NO     .

Not applicable.

APPLICABLE ONLY TO CORPORATE ISSUERS:ISSUERS

Indicate the number of shares outstanding of each of the issuer'sRegistrant’s classes of common stock, as of March 16, 2010:the latest practicable date: February 11, 2011 – 35,876,781 shares of common stock.

PARTPart I - FINANCIAL INFORMATION– Financial Information

ITEMItem 1. FINANCIAL STATEMENTS

The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (consisting of normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at December 31, 2009 and 2008 and for the periods then ended have been made. Certain 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 September 30, 2009 audited financial statements. The results of operations for the period ended December 31, 2009 are not necessarily indicative of the operating results for the full year.

Smartdata Corporation

[A Development Stage Company]

UNAUDITED CONDENSED FINANCIAL STATEMENTS

December 31, 2009

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Smartdata Corporation

[A Development Stage Company]

CONTENTS

4

Smartdata Corporation

[A Development Stage Company]

CONDENSED BALANCE SHEETS

As of DecemberMarch 31, 20092010 and September 30, 2009

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

53

Smartdata Corporation

[A Development Stage Company]

Unaudited Condensed Statements of Operations

For the Six-Month Periods Ended March 31, 2010 and 2009 and

for the Period from Re-entering the Development Stage [October 1, 1991]

 through March 31, 2010

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

Smartdata Corporation

[A Development Stage Company]

Unaudited Condensed Statements of Operations

For the Three-Month Periods Ended DecemberMarch 31, 20092010 and 2008 and

for the Period from Re-entering the Development Stage [October 1, 1991] through December 31, 2009

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

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Smartdata Corporation

[A Development Stage Company]

Unaudited Condensed Statements of Cash Flows

For the Three-Month Periods Ended December 31, 2009 and 2008 and

for the Period from Re-entering the Development Stage [October 1, 1991] through December 31, 2009

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

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5

Smartdata Corporation

[A Development Stage Company]

Unaudited Condensed Statements of Cash Flows

For the Six-Month Periods Ended March 31, 2010 and 2009 and

for the Period from Re-entering the Development Stage [October 1, 1991]

through March 31, 2010

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

Smartdata Corporation

[A Development Stage Company]

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accompanying condensed financial statements have been prepared without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. In the opinion of management, the interim financial statements reflect all adjustments, consisting of normal recurring adjustments, which are necessary for a fair presentation of the results for the periods presented. Certain information and disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles 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 Annual Report for the year ended September 30, 2009. The operating results for the periods presented are not necessarily indicative of the operating results for the full year.

NOTE 2 - GOING CONCERN

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. However, the Company has incurred losses since its inception and has no revenue-generating activities. These factors raise substantial doubt about the ability of the Company to continue as a going concern. In this regard, management is seeking potential business opportunities and is proposing to raise any necessary additional funds not provided by operations through loans and/or through additional sales of its common stock. There is no assurance that the Company will be successful in raising additional capital or achieving profitable operations. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

NOTE 3 - NOTES PAYABLE – RELATED PARTY

Through DecemberMarch 31, 2009,2010, the Company had received $32,089$43,898 in advances from certain officers of the Company under promissory notes. AAs of March 31, 2010, a balance of $12,876$24,685 is still outstanding on these notes. The notes bear no interest and are payable on demand.

NOTE 4 - NEW ACCOUNTING STANDARDS

In October 2009, the FASB issued ASU 2009-13, which amends ASC Topic 605, Revenue Recognition. Under this standard, management is no longer required to obtain vendor-specific objective evidence or third party evidence of fair value for each deliverable in an arrangement with multiple elements, and where evidence is not available we may now estimate the proportion of the selling price attributable to each deliverable. ASU 2009-13 is effective for annual reporting periods beginning after June 15, 2010. We do not expect the adoption of ASU 2009-13 to have a material impact on our financial statements.

In January 2010, the FASB issued ASU 2010-6, Improving Disclosures About Fair Value Measurements, which requires reporting entities to make new disclosures about recurring or nonrecurring fair-value measurements including significant transfers into and out of Level 1 and Level 2 fair-value measurements and information on purchases, sales, issuances, and settlements on a gross basis in the reconciliation of Level 3 fair- value measurements. ASU 2010-6 is effective for annual reporting periods beginning after December 15, 2009, except for Level 3 reconciliation disclosures which are effective for annual periods beginning after December 15, 2010. We do not expect the adoption of ASU 2010-6 to have a material impact on our financial statements.

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Smartdata Corporation

[A Development Stage Company]Item 2.  Management’s Discussion and Analysis or Plan of Operation

NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTSForward-looking Statements

NOTE 5 - SUBSEQUENT EVENTSStatements made in this Quarterly Report which are not purely historical are forward-looking statements with respect to the goals, plan objectives, intentions, expectations, financial condition, results of operations, future performance and our business, including, without limitation, (i) our ability to raise capital, and (ii) statements preceded by, followed by or that include the words “may,” “would,” “could,” “should,” “expects,” “projects,” “anticipates,” “believes,” “estimates,” “plans,” “intends,” “targets” or similar expressions.

On February 23, 2010, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Sure Storage USA, Inc., a Nevada corporation (“Sure Storage”). Pursuant to the Merger Agreement, Sure Storage will merge with and into the Company (the “Merger”), at which time the separate corporate existence of Sure Storage will cease, and the Company will continue as the surviving corporation (the “Surviving Corporation”), which shall exist under, and be governed by, the laws of the State of Nevada, newly-named as “Sure Storage USA, Inc.”

Immediately prior to the Merger, the Company will effectuate a one (1) for fifteen (15) reverse stock split (with fractional shares rounded up to the nearest whole number of shares) of the outstanding shares of Common Stock of the Company. As a result of the Merger, each issued and outstanding share of Sure Storage Common Stock will be converted into the right to receive one (1) newly-issued share of the Surviving Corporation’s Common Stock and each issued and outstanding share of Sure Storage Series A Preferred Stock will be converted into the right to receive one (1) newly-issued share of the Surviving Corporation’s Series A Preferred Stock. Michael D. Roberts, Burkeley J. Priest and Gerald H. Rice will be the directors of the Company as the Surviving Corporation (with Michael D. Roberts being the Chairman of the Board); and Michael D. Roberts, Kent M. Flake and Ann N. Cuneo will be the Chief Executive Officer and Treasurer, Chief Operating Officer and Secretar y, respectively, of the Company as the Surviving Corporation. The Merger is conditioned upon the occurrence or satisfaction of numerous conditions precedent, including the approval of the Merger by shareholders owning not less that 85% of the Company’s outstanding shares of stock.

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ITEM 2. PLAN OF OPERATIONS

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR PLAN OF OPERATION

FORWARD-LOOKING STATEMENT NOTICE

This Form 10-Q contains certain forward-lookingForward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. For this purpose any statements contained in this Form 10-Q that are not statements of historical fact may be deemed to be forward-looking statements. Without limiting the foregoing, words such as "may," "will," "expect," "believe," "anticipate," "estimate" or "continue" or comparable terminology are intended to identify forward-looking statements. These statements by their nature involve substantialinherent risks and uncertainties, and important factors (many of which are beyond our control) that could cause actual results to differ materially from those set forth in the forward-looking statements, including the following, general economic or industry conditions, nationally and/or in the communities in which we may conduct business, changes in the interest rate environment, legislation or regulatory requirements, conditions of the securities markets, our ability to raise capital, changes in accounting principles, policies or guidelines, financial or political instability, acts of war or terrorism, other economic, competitive, governmental, regulatory and technical factors affecting our current or potential business and related matters.

Accordingly, results actually achieved may differ materially depending on a varietyfrom expected results in these statements.  Forward-looking statements speak only as of factors, manythe date they are made.  We do not undertake, and specifically disclaim, any obligation to update any forward-looking statements to reflect events or circumstances occurring after the date of which are not within our control. These factors include but are not limited to economic conditions generally and insuch statements.

Plan of Operation

Our plan of operation for the next 12 months is to: (i) consider guidelines of industries in which we may participate; competition within our chosen industry, including competition from much larger competitors; technological adv anceshave an interest; (ii) adopt a business plan regarding engaging in the business of any selected industry; and failure(iii) to successfully develop business relationships.

PLAN OF OPERATION

On February 23, 2010, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with Sure Storage USA, Inc., a Nevada corporation (“Sure Storage”). Pursuant to the Merger Agreement, Sure Storage will merge with and into the Company (the “Merger”), at which time the separate corporate existence of Sure Storage will cease, and the Company will continue as the surviving corporation (the “Surviving Corporation”), which shall exist under, and be governed by, the laws of the State of Nevada, newly-named as “Sure Storage USA, Inc.”

Immediately prior to the Merger, the Company will effectuate a one (1) for fifteen (15) reverse stock split (with fractional shares rounded up to the nearest whole number of shares) of the outstanding shares of Common Stock of the Company. As a result of the Merger, each issued and outstanding share of Sure Storage Common Stock will be converted into the right to receive one (1) newly-issued share of the Surviving Corporation’s Common Stock and each issued and outstanding share of Sure Storage Series A Preferred Stock will be converted into the right to receive one (1) newly-issued share of the Surviving Corporation’s Series A Preferred Stock. Michael D. Roberts, Burkeley J. Priest and Gerald H. Rice will be the directors of the Company as the Surviving Corporation (with Michael D. Roberts being the Chairman of the Board); and Michael D. Roberts, Kent M. Flake and Ann N. Cuneo will be the Chief Executive Officer and Treasurer, Chief Operating Officer and Secretar y, respectively, of the Company as the Surviving Corporation. The Merger is conditioned upon the occurrence commence such operations through funding and/or satisfaction of numerous conditions precedent, including the approval of the Merger by shareholders owning not less that 85% of the Company’s outstanding shares of stock.

The Company has, and will continue to have, no capital with which to provide the owners of business opportunities with any significant cash or other assets. However, management believes the Company will be able to offer owners of acquisition candidates the opportunity to acquire a controlling ownership interest in a publicly registered company without incurring the cost and time required to conduct an initial public offering. The owners of the acquisition candidate will, however, incur significant legal and accounting costs in connection with the acquisition of a business opportunity, including the costs of preparing Form 8-K's, 10-K's, 10-Q's, agreements and related reports and documents.

Any business combination or transaction will likely resultgoing concern engaged in a significant issuance of shares and substantial dilution to present stockholders of the Company.

LIQUIDITY AND CAPITAL RESOURCES

The Company remains in the development stage and has experienced no significant change in liquidity or capital resources or stockholders' equity since inception. The Company's balance sheet as of December 31, 2009, reflects a total asset value of $0. The Company has little cash or line of credit, other than that which present management may agree to extend to or invest in the Company, nor does it expect to have one before a merger is effected. The Company will carry out its plan of business as discussed above. The Company cannot predict to what extent its liquidity and capital resources will be diminished prior to the consummation of a business combination or whether its capital will be further depleted by the operating losses (if any) of the business entity which the Company may eventually acquire.

RESULTS OF OPERATIONSany industry selected.

During the next 12 months, our only foreseeable cash requirements, which may be advanced by our management or principal stockholders as loans to us, will relate to maintaining our good standing or the payment of expenses associated with legal, accounting and other fees related to our compliance with the Exchange Act requirements of being a reporting issuer and reviewing or investigating any potential acquisition or business combination candidate.  Because we have not determined any business or industry in which our operations will be commenced, and we have not identified any prospective acquisition or business combination candidate as of the date of this Quarterly Report, it is impossible to predict the amount of any such costs or required advances.  Any such loan will be on terms no less favorable to us than would have been made available to us from a commercial lender in an arm’s length transaction.   

Results of Operations

Three Months Ended March 31, 2010, Compared to Three Months Ended March 31, 2009.

We had no operations during the quarterly period from October 1, 2009 through Decemberended March 31, 2010, nor do we have operations as of the date of this filing.  General and administrative expenses were $13,913 for the March 31, 2010 period compared to $5,865 for the March 31, 2009 period. General and administrative expenses for the Company has engagedthree months ended March 31, 2010, were comprised mainly of accounting and legal fees. We had a net loss of $13,913 for the March 31, 2010 period compared to a net loss of $5,865 for the March 31, 2009 period.

Six Months Ended March 31, 2010, Compared to Six Months Ended March 31, 2009.

We had no operations during the six month period ended March 31, 2010, nor do we have operations as of the date of this filing.  General and administrative expenses were $16,124 for the March 31, 2010 period compared to $25,098 for the March 31, 2009 period. General and administrative expenses for the six months ended March 31, 2010, were comprised mainly of accounting and legal fees. We had a net loss of $13,771 for the March 31, 2010 period compared to a net loss of $25,098 for the March 31, 2009 period.

Liquidity

We have no current cash resources.

During the next 12 months, our only foreseeable cash requirements will relate to maintaining our good standing in no significant operationsthe State of Nevada.  We do not have any cash reserves to pay for our administrative expenses for the next 12 months.  In the event that additional funding is required in order to keep us in good standing and other than maintaining its reporting statusfees related to our compliance with the SEC and seeking a business combination. No revenues were received by the Company during this period.Exchange Act requirements

108

For the current fiscal year, the Company anticipates incurringof being a loss as a result of legalreporting issuer and accounting expenses, and expenses associated with locating and evaluatingreviewing or investigating any potential acquisition candidates. The Company anticipates that until aor business combination is completed with an acquisition candidate, it will not generate revenues, andwe may continueattempt to operate at a loss after completing a business combination, depending upon the performanceraise such funding through loans or through additional sales of the acquired business.our common stock.

NEED FOR ADDITIONAL FINANCING

Based upon current management's willingness to extend credit to the Company and/or invest in the Company until a business combination is completed, the Company believes that its existing capital will be sufficient to meet the Company's cash needs required for the costs of compliance with the continuing reporting requirements of the Securities Exchange Act of 1934, as amended, and for the costs of accomplishing its goal of completing a business combination, for an indefinite period of time. Accordingly, in the event the Company is able to complete a business combination during this period, it anticipates that its existing capital will be sufficient to allow it to accomplish the goal of completing a business combination. There is no assurance, however, that the available funds will ultimately prove to be adequate to allow it to complete a business combination, and once a business combination is completed, the Company's needs for additional financing are likely to increase su bstantially. In addition, as current management is under no obligation to continue to extend credit to the Company and/or invest in the Company, there is no assurance that such credit or investment will continue or that it will continue to be sufficient for future periods.

ITEMItem 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.Quantitative and Qualitative Disclosures About Market Risk.

Not required by smaller reporting companies.required.

ITEMItem 4T.  CONTROLS AND PROCEDURES.Controls and Procedures.

(a)Evaluation of Disclosure Controls and Procedures.Evaluation of Disclosure Controls and Procedures Disclosure

Our management, with the participation of our chief executive officer and chief financial officer, evaluated the effectiveness of our disclosure controls and procedures (asas defined in Rule 13a-15(e) under the Exchange Act) are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in rules and forms adopted by the Securities and Exchange Commission ("SEC"), and that such information is accumulated and communicated to management, including the President and Secretary, to allow timely decisions regarding required disclosures. Under the supervision and with the participation of our management, including our President and Secretary, we evaluated the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 (the "Exchange Act")). Based upon that evaluation, our President and Secretary concluded that, as of the end of the period covered by this report,Quarterly Report on Form 10-Q.  In designing and evaluating the disclosure controls and procedures, our management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives.  In addition, the design of disclosure controls and procedures must reflect the fact that there are resource constraints and that management is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to their costs.  The design of any disclosure controls and procedures also is based in part upon certain assumptions about the likelihood of future events and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

Based on this evaluation, our principal executive officer and our principal financial officer, who is one person, concluded that our disclosure controls and procedures were not effective butat a reasonable assurance level as of March 31, 2010, the costsend of the period covered by this Report. The Company’s current lack of capital resources limits its ability to address the deficiencies in its disclosure controls and procedures. However, due to the limited operations of the Company, the cost of remediation would place further strain onoutweigh the Company’s limited access to capital.perceived benefits.

(b)Changes in Internal Control over Financial Reporting. There

Our management, with the participation of the chief executive officer and chief financial officer, has concluded there were no significant changes in the Company'sour internal controls over financial reporting known to the chief executive officer or the chief financial officer, that occurred during the period covered by this reportour last quarter that hashave materially affected, or isare reasonably likely to materially affect, the Company'sour internal control over financial reporting.

PART II - OTHER INFORMATION

ITEMItem 1. LEGAL PROCEEDINGS.Legal Proceedings.

No legal proceedings are threatened or pending against Smartdata Corporation, or any of our officers or directors. Further, none of our officers, directors or affiliates are parties against Smartdata Corporation, or have any material interests in actions that are adverse to our own.None; not applicable.

ITEMItem 1A.  RISK FACTORSRisk Factors.

Smaller reporting companies are not required to provide the information required by this item.Not required.

ITEMItem 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.Unregistered Sales of Equity Securities and Use of Proceeds.

None.None; not applicable.

ITEMItem 3. DEFAULTS UPON SENIOR SECURITIES.Defaults Upon Senior Securities.

None

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ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.None; not applicable.

No matters were submitted during the period covered by this report to a vote of security holders.Item 4. (Removed and Reserved).

ITEM 5. OTHER INFORMATION.

None

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K.

(a) Exhibits

Copies of the following documents are included as exhibits to this report pursuant to Item 601 of Regulation S-K.

(b) Reports on Form 8-KItem 5. Other Information.

None

Item 6. Exhibits.

* The

Exhibit attachedNo.

Identification of Exhibit

31

Certification Pursuant to this Form 10-Q shall not be deemed "filed" for purposes of Section 18302 of the Securities ExchangeSarbanes-Oxley Act provided Burkeley Priest, President, Treasurer and Director.

32

Certification Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 1934 (the "Exchange Act") or otherwise subject to liability under that section, nor shall it be deemed incorporated2002 provided by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as expressly set forth by specific reference in such filing.

12Burkeley Priest, President, Secretary, Treasurer and Director.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Reportreport to be signed on its behalf by the undersigned thereunto duly authorized.

authorized

Smartdata, CorporationInc.

Date:  April 16, 2010February 17, 2011

By:/s/By: /s/  Burkeley Priest      

Burkeley Priest, President, CEO, and CFO, Sole Director

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