U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Form 10-Q


Mark One

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


For the quarterly period ended October 31, 2013April 30, 2014


[   ]  TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934


For the transition period from ______ to _______


Commission File No. No. 333-188358


ANYTRANSLATION CORP.
(Exact name of registrant as specified in its charter)


Nevada

(State or Other Jurisdiction of Incorporation or Organization)

7380

(Primary Standard Industrial Classification Number)

98-1060941

(IRS Employer

Identification Number)


2620 S. Maryland Parkway #14-857

 Las Vegas, NV

89109

(702) 997-2269     

(Address and telephone number of principal executive offices)

Indicate by checkmark whether the issuer: (1) has 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 check mark whether the registrant is a large accelerated filed, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

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

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

Applicable Only to Issuer Involved in Bankruptcy Proceedings During the Preceding Five Years.   N/A

Indicate by checkmark whether the issuer has filed all documents and reports required to be filed by Section 12, 13 and 15(d) of the Securities Exchange Act of 1934 after the distribution of securities under a plan confirmed by a court.  Yes[  ]  No[   ]




Page 1




Applicable Only to Corporate Registrants

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the most practicable date: As of January  7,May 30, 2014, there were 6,074,0006,079,000 shares of Common Stock of the issuerissued and outstanding.



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PART 1   

FINANCIAL INFORMATION

 

Item 1

Financial Statements (Unaudited)

 

   

   Balance Sheets as of October 31, 2013April 30, 2014 and January 31, 20132014

34

      

Statements of Operations for the three and nine months ended October 31,April 30, 2014 and 2013 and 2012 and the period  from  July 5, 2012 (Inception) to October 31, 2013April 30, 2014

45

 

Statements of Cash Flows for the ninethree months ended October 31,April 30, 2014 and 2013 and the periodsperiod from July 5, 2012 (Inception) to October 31, 2013 and 2012April 30, 2014

56

 

   Notes to Financial Statements

67

Item 2.   

Management’s Discussion and Analysis of Financial Condition and Results of Operations

8

Item 3.   

Quantitative and Qualitative Disclosures About Market Risk

10

Item 4.

Controls and Procedures

11

PART II.

OTHER INFORMATION

 

Item 1   

Legal Proceedings

12

Item 2.  

Unregistered Sales of Equity Securities and Use of Proceeds

12

Item 3   

Defaults Upon Senior Securities

12

Item 4      

Removed and Reserved

12

Item 5  

Other Information

12

Item 6      

Exhibits

12

 

Signatures

 



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ANYTRANSLATION CORP.

(A DEVELOPMENT STAGE COMPANY)

BALANCE SHEETS

AS OF OCTOBER 31, 2013APRIL 30, 2014 AND JANUARY 31, 20132014

(UNAUDITED)



 

 

 

ASSETS

October

31, 2013

January

 31, 2013

Current Assets

 

 

Cash and cash equivalents

$    1,711

$      2,879

Total current assets

      1,711

    2,879

Total Assets

$    1,711

$      2,879

 

 

 

LIABILITIES AND STOCKHOLDERS’ EQUITY(DEFICIT)

 

 

Liabilities

 

 

Current Liabilities

 

 

     Advances from director

$               5,678

         $          678

     Accounts payable

                  1,825

                      -

Total current liabilities

7,503

678

Total Liabilities

7,503

678

 

 

 

Stockholders’ Equity (Deficit)

 

 

    Common stock, par value $0.001; 75,000,000 shares authorized,            5,000,000 shares issued and outstanding


5,000

5,000

     Deficit accumulated during the development stage

  (10,792)

(2,799)

Total Stockholders’ Equity (Deficit)

(5,792)

2,201

 

 

 

Total Liabilities and Stockholders’ Equity (Deficit)

$    1,711    

$      2,879


 

 

 

 

 

 

ASSETS

April

 30, 2014

January

 31, 2014

Current Assets

 

 

Cash and cash equivalents

$   10,758  

$      20,009

Total current assets

     10,758

    20,009

Total Assets

$   10,758

$      20,009

 

 

 

LIABILITIES AND STOCKHOLDERS’ EQUITY

 

 

Liabilities

 

 

Current Liabilities

 

 

     Advances from director

$             5,678

         $          5,678

     Accounts payable

4,000

                      -

Total current liabilities

9,678

5,678

Total Liabilities

9,678

5,678

 

 

 

Stockholders’ Equity

 

 

    Common stock, par value $0.001; 75,000,000 shares authorized,      6,079,000 shares issued and outstanding


          6,079

6,079

     Additional paid in capital

            20,501

20,501

     Deficit accumulated during the development stage

  (25,500)

(12,249)

Total Stockholders’ Equity

            1,080

14,331

 

 

 

Total Liabilities and Stockholders’ Equity

$    10,758    

$      20,009



The accompanying notes are an integral part of these financial statements




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ANYTRANSLATION CORP.

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF OPERATIONS

 FOR THE THREE MONTHS PERIOD ENDED APRIL 30, 2014 AND NINE MONTHS PERIODS ENDED OCTOBER 31, 2013

AND THE PERIODSPERIOD FROM JULY 5, 2012 (INCEPTION) TO OCTOBER 31, 2013 AND 2012APRIL 30, 2014

(UNAUDITED)





 

 

 

 

 

 

 

 

 

 

 



Three months ended

October 31,

2013



For the period from July 5, 2012(Inception) to October 31, 2012




Nine months

ended

October 31,

2013

For the period from July 5, 2012(Inception) to October 31, 2012

For the period from July 5, 2012(Inception) to October 31, 2013



Three months ended

April 30,

2014

Three months ended

April 30,

2013

For the period from July 5, 2012(Inception) to April 30, 2014

 

 

 

 

 

 

 

 

REVENUES




 

$                        -




$                 - 




 

$                   3,990




 

$                          -

$                   3,990




 

$                        -




$                 3,990 

$                   3,990

 

 

 

 

 

 

 

 

OPERATING EXPENSES





 

 

 

 

 

 

 

 

 

 

 

 

General and administrative expenses

                     3,713

           765

        11,983

        765

        14,782

                     13,251

           5,003

        29,490

 

 

 

 

 

 

 

 

TOTAL OPERATING EXPENSES


    3,713


765


11,983


765


14,782


    13,251


5,003


29,490

 

 

 

 

 

 

 

 

NET LOSS

$                 (3,713)

$                (765)

$            (7,993)

$                    (765)

$            (10,792)

$                 (13,251)

                                    $(1,013)

$            (25,500)

 

 

 

 

 

 

 

 

NET LOSS PER SHARE: BASIC AND DILUTED



$                 (0.00)


 

$

              (0.00)


 

$                  (0.00)


 

$                  (0.00)

 




$                 (0.00)


 


 $             (0.00)

 

 

 

 

 

 

 

 

 

WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED




5,000,000




5,000,000




5,000,000




5,000,000




6,079,000




5,000,000

                            

The accompanying notes are an integral part of these financial statements




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ANYTRANSLATION CORP.

(A DEVELOPMENT STAGE COMPANY)

STATEMENTS OF CASH FLOWS

FOR THE NINETHREE MONTHS PERIOD ENDED OCTOBER 31,APRIL 30, 2014 AND 2013

AND FOR THE PERIODSPERIOD FROM JULY 5, 2012 (INCEPTION) TO OCTOBER 31, 2013 and 2012APRIL 30, 2014

(UNAUDITED)


 

 

 

 

 

 

 

 

 





Nine months Ended

October 31, 2013

For the period

from July 5,

2012

(Inception) to

October 31,

2012

For the period

from July 5,

2012

(Inception) to

October 31,

2013





Three months Ended

April 30, 2014




Three months ended April 30, 2013

For the period

from July 5,

2012

(Inception) to

April 30,

2014

CASH FLOWS FROM OPERATING ACTIVITIES

 

 

 

 

 

 

Net loss

$            (7,993)

$              (765)

$        (10,792)

$            (13,251)

$              (1,013)

$        (25,500)

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

 

 

 

 

 

 

Changes in assets and liabilities

 

 

 

 

 

 

Accounts payable

                             1,825 

                -

1,825

                             4,000 

                -

4,000

CASH FLOWS USED IN OPERATING ACTIVITIES

(6,168)

                    (765)

(8,967)

(9,251)

                 (1,013)

(21,500)

 

 

 

 

 

 

CASH FLOWS FROM FINANCING ACTIVITIES

 

 

 

 

 

 

Proceeds from sale of common stock

   -

               5,000

5,000

   -

               -

26,580

Proceeds from director loan

5,000

                 678

5,678

-

                 -

5,678

CASH FLOWS PROVIDED BY FINANCING ACTIVITIES


5,000


   5,678

10,678


-


   -

32,258

 

 

 

 

 

 

NET CHANGE IN CASH

(1,168)

                4,913

1,711

(9,251)

                (1,013)

10,758

Cash, beginning of period

2,879

               -

 -

20,009

               2,879

 -

Cash, end of period

$               1,711

$              4,913

$           1,711 

$               10,758

$              1,866

$           10,758 

 

 

 

 

 

 

SUPPLEMENTAL CASH FLOW INFORMATION:

 

 

 

 

 

 

Interest paid

$                      -

 $                  -

$                 -

$                      -

 $                  -

$                 -

Income taxes paid

$                      -

 $                  -

$                 -

$                      -

 $                  -

$                 -




The accompanying notes are an integral part of these financial statements



















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ANYTRANSLATION CORP.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

OCTOBER 31, 2013APRIL 30, 2014

(Unaudited)



NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS


AnyTranslation Corp. (the “Company”) was incorporated under the laws of the State of Nevada on July 5, 2012.  We are in the business of translation and interpretation. The companyCompany will undertake translation and interpretation projects for various fields from business, economics, to science issues. All operating projects are customer tailored with freelancers that operate in their

mother tongue.



NOTE 2 – BASIS OF PRESENTATION AND GOING CONCERN


BASIS OF ACCOUNTING

  

The accompanying unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the Securities and Exchange Commission (the "SEC") for interim financial reporting. Accordingly, these financial statements do not include all information and footnote disclosures required for an annual set of financial statements prepared under United States generally accepted accounting principles. In the opinion of our management, all adjustments, consisting of normal recurring adjustments, considered necessary for a fair presentation of the financial position, results of operations and cash flows as of October 31, 2013April 30, 2014 and for all interim periods presented herein have been reflected in these financial statements and the notes there to. Interim results for the ninethree months ended October 31, 2013April 30, 2014 are not necessarily indicative of the results to be expected for the fiscal year as a whole. These financial statements should be read in conjunction with the audited financial statements and accompanying notes as included in this Form S-1 Registration Statement10-K for the periodyear ended January 31, 2013.2014.


GOING CONCERN


The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future.  The Company has incurred losses since Inception (July 5, 2012)  resulting in an accumulated deficit of $10,792$25,500 as of October 31, 2013April 30, 2014 and further losses are anticipated in the development of its business raising substantial doubt about the Company’s ability to continue as a going concern.  The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and, or, to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and, or, private placement of common stock.  These financials do not include any adjustments relating to the recoverability and reclassification of recorded asset amounts, or amounts and classifications of liabilities that might result from this uncertainty.


SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES


Recent Accounting Pronouncements


AnyTranslation Corp.The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operations, financial position or cash flow.



6 | Page7






ANYTRANSLATION CORP.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO THE FINANCIAL STATEMENTS

OCTOBER 31, 2013APRIL 30, 2014

(Unaudited)




NOTE 3 – RELATED PARTY TRANSACTIONS


ADVANCES FROM DIRECTOR

On July 5, 2012, the Company’s sole director loaned $678 to incorporate the Company. On July 5, 2013 the director advanced an additional $2,500 to the Company for operating expenses.  On September 18, 2013, the director advanced an additional $2,500 to the Company for operating expenses. The balance due to the director was $5,678 as of OctoberApril 30, 2014 and January 31, 2013.2014.  The advances are unsecured, and payable on demand and non-interest bearing.




NOTE 4 – EQUITYCAPITAL STOCK


The Company has 75,000,000, $0.001 par value shares of common stock authorized. There were 5,000,000 shares of common stock issued and outstanding as of October 31, 2013.


On July 16, 2012, the Company issued 5,000,000 shares of common stock to a single shareholder for cash proceeds of $5,000 at $0.001 per share.


NOTE 5 – COMMITMENTS AND CONTINGENCIESThe Company sold 1,079,000 shares of common stock during the year ended January 31, 2014 at $0.02 per share for total cash proceeds of $21,580.


The Company neither owns nor leases any real or personal property. An officer has provided office services without charge.  There is no obligation for the officer to continue this arrangement.  Such costs are immaterial to the financial statementswere 6,079,000 shares of common stock issued and accordingly are not reflected herein.  


NOTE 6 – CONCENTRATIONS OF CREDIT RISK


For the nine month period ended Octoberoutstanding as of April 30, 2014 and January 31, 2013, one customer accounted for 100% of the Company’s revenue. Revenue was derived from providing one-time translation services to the customer.  No outside contractor was used in performing these services.











2014.






7 | Page8




FORWARD LOOKING STATEMENTS


Statements made in this Form 10-Q that are not historical or current facts are "forward-looking statements" made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the "Act") and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.



ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION


FORWARD LOOKING STATEMENTSGENERAL


Certain statements containedThe objective of this corporation is to provide a translation and/or interpretation service to anyone, anywhere. To do so, our business model will consist of employing freelancers instead of regular office employees. These freelancers will be working from their own homes, in this Quarterly Report on Form 10-Q constitute “forward-looking statements”. These forward-looking statements, which may be identified by words such as “plan,” “anticipate,” “believe,” “estimate,” “should,” “expect” and similar expressions include our expectations and objectives regarding our future financial position, operating results and business strategy.  The Company’s forward-looking statements reflect the current views of management with respect to future events and are subject to risks, uncertainties and other factors that may cause our actual results, performance or achievements, or industry results, to be materially different from those described in the forward-looking statements. Such risks and uncertainties include those set forth under Item 1A.“Risk Factors” of the Company’s Registration Statement on Form S-1 for the fiscal year ended January 31, 2013. We advise you to carefully review the reports and documents we file from time to time with the SEC, particularly our periodic reports filed with the SEC pursuant to the Securities Exchange Act of 1934, as amended (the “Exchange Act”).  The Company cautions readers not to place undue reliance upon any forward-looking statement contained in this Quarterly Report.  Forward-looking statements speak only as of the date they were made and the Company assumes no obligation to update or revise any such statements upon any change in applicable circumstances.their own countries.


OVERVIEW


AnyTranslation Corp. was incorporated under the laws of the State of Nevada on July 5, 2012.  We are in the business of translation and interpretation. The company will undertakeOther than translation and interpretation, projectswe will be performing a localization service. This involves a comprehensive study of the target culture in order to correctly adapt the product to local needs. The localization process is most generally related to the cultural adaptation and translation of software, video games and websites, and less frequently to any written translation.

Finally, the last service that will be available at AnyTranslation will be proofreading. It may also be seen as the most important one since the freelancers are humans, and mistakes could be made. It is the proofreaders’ job to find these mistakes and show them to the translator to correct them before handing the job to the client.

Finally, once all the operations are in place and the company starts profiting from the services, we will need to obtain office space and hire project managers to send the received work to the right person. The project managers will have to assess the needed time for various fields from business, economics,our freelancers to science issues. All operating projects are customer tailored with freelancers that operate in their mother tongue.


achieve the job and deliver it to the client.

Results of OperationOperations


Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.


We expect we will require additional capital to meet our long term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.






Page 9




Three MonthsMonth Period Ended October 31, 2013April 30, 2014 Compared to theThree Month Period from July 5 (Inception) to October 31, 2012.Ended April 30, 2013.


Revenue


We recognized no revenue in the three month ended October 31, 2013 and for the period from July 5 (Inception) to October 31, 2012.


Operating Expenses


During the three months ended October 31, 2013, we incurred general and administrative expenses $3,713 compared to $765 incurred for the period from July 5 (Inception) to October 31, 2012. These expenses related the incorporation of the Company, auditing, bank fees and domain registration fee.  We have not meaningfully commenced our proposed business operations.


Net Loss


Our net loss for the three monthsmonth period ended October 31, 2013April 30, 2014 was $3,713$13,251 compared to a net loss of $765$1,013 for the three month period from July 5 (Inception) to October 31, 2012 due toended April 30, 2013. During the factors discussed above.




8 | Page




ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION - Continued


Nine Months Period Ended October 31, 2013 Compared to the Period from July 5 (Inception) to October 31, 2012.


Revenue


We recognized $3,990 inthree-month period ended April 30, 2014 we have not generated any revenue while in the nine monthsthree-month period ended October 31,April 30, 2013 and no revenue for the period from July 5 (Inception) to October 31, 2012.


Operating Expenseswe have generated $3,990 of revenue.


During the nine monthsthree month period ended October 31, 2013,April 30, 2014, we incurred general and administrative expenses $11,983$13,251 compared to $765$5,003 incurred for the period from July 5 (Inception) to October 31, 2012. These expenses related the incorporation of the Company, auditing, bank fees and domain registration fee.  We have not meaningfully commenced our proposed business operations.


Net Loss


Our net loss for the ninethree month period ended October 31,April 30, 2013. General and administrative fee expenses incurred during the three month periods ended April 30, 2014 and 2013 were generally related to corporate overhead, financial and administrative contracted services.


The weighted average number of shares outstanding was $7,993 compared to a net loss of $7656,079,000 and 5,000,000 for the three month period from July 5 (Inception) to October 31, 2012 due to the factors discussed above.ended April 30, 2014 and 2013, respectively.


Liquidity and Capital Resources


Three Month Period Ended April 30, 2014  


As of October 31, 2013, the Company had $1,711 cash and $7,503 in liabilities. The Company had negative working capital of $5,792 as of October 31, 2013, compared to working capital of $2,201 as of January 31, 2013.


As of October 31, 2013,April 30, 2014, our total assets were $1,711, comprising exclusively of cash,$10,758 compared to $2,879$20,009 in total assets at January 31, 2013.2014. Total assets were comprised of $10,758 in cash. As at October 31 andof April 30, 2014, our current liabilities were $9,678. Stockholders’ equity was $1,080 as of April 30, 2014 compared to stockholders' equity of $14,331 as of January 31, 2013, our total liabilities were $7,503 and $678, respectively.2014.   


Cash Flows from Operating Activities


We have not generated positive cash flows from operating activities. For the nine monthsthree month period ended October 31, 2013, net cash used in operating activities was $6,168 compared toApril 30, 2014, net cash flows used in operating activities was $765$9,251. Net cash flows used in operating activities was $1,013 for the Period from July 5 (Inception) to October 31, 2012.three month period ended April 30, 2013.


Cash Flows from Investing Activities

The

For the three month period ended April 30, 2014, the Company has not generated any cash flows from investing activities during the  period from July 5 (Inception) to October 31, 2013.


activities.

Cash Flows from Financing Activities

We have financed our operations primarily from either advances form our director andadvancements or the issuance of equity. We have only generated $5,000 from financing activities in the nine months ended October 31, 2013. DuringFor the period from Julyinception (July 5, (Inception)2012) to October 31, 2012 weApril 30, 2014, net cash provided by financing activities was $32,258 received $5,000 from the saleproceeds from issuance of shares from our common stock and $678$5,678 from a loanadvancements from oura director.




9 | Page10




Plan of Operation and Funding


We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.


Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next three months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) acquisition of inventory;operating equipment; (ii) developmental expenses associated with a start-up business; and (iii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations. We will have to raise additional funds in the next twelve months in order to sustain and expand our operations. We currently do not have a specific plan of how we will obtain such funding; however, we anticipate that additional funding will be in the form of equity financing from the sale of our common stock. We have and will continue to seek to obtain short-term loans from our directors, although no future arrangement for additional loans has been made. We do not have any agreements with our

directors concerning these loans. We do not have any arrangements in place for any future equity financing.


Off-Balance Sheet Arrangements


As of the date of this Quarterly Report, we do not have any 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 are material to investors.


Going Concern


The independent auditors' review report accompanying our January 31, 2013 audited2014 financial statements contained an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.


ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.


As a “smaller reporting company” as defined by Item 10 of Regulation S-K, we are not required to provide information required by this Item.No report required.





Page 11




ITEM 4. 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. Disclosurecontrols 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 October 31, 2013.April 30, 2014. 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. Such officer also confirmed that



10 | Page




there was no change in our internal control over financial reporting during the nine-monththree-month period ended October 31, 2013April 30, 2014 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.




11 | Page




PART II. OTHER INFORMATION



ITEM 1. LEGAL PROCEEDINGS


Management is not aware of any legal proceedings contemplated by any governmental authority or any other party involving us or our properties. As of the date of this Quarterly Report, no director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties.



ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS


On July 16, 2012, the Company issued 5,000,000 shares of its common stock at $0.001 per share for total proceeds of $5,000. The sales were exempt under Section 4(2) and 3(b) of the Securities Act of 1933, as amended, and the rules and regulations promulgated there under, including Regulations D, due to the facts that the investor was an accredited investor, had acquired the shares for investment purposes and not with a view for re-distribution, had access to sufficient information concerning the Company, and the certificate(s) representing such shares will bear a restrictive legend.No report required.


ITEM 3. DEFAULTS UPON SENIOR SECURITIES


We have no senior securities outstanding in any of the periods presented in these financial statements.No report required.



ITEM 4. REMOVED AND RESERVEDSUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS


Not applicable.No report required.





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ITEM 5. OTHER INFORMATION


Not applicable.No report required.


ITEM 6. EXHIBITS


Exhibits:



31.1 Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).


31.2 Certification of Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).


32.1 Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.




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SIGNATURES


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


 

AnyTranslation Corp.

 

Dated: January 7, 2014Signature

/s/ Andrei Ispas Catalin

Title

Date

 

/s/    Andrei Catalin Ispas

Andrei Catalin Ispas

President, Treasurer, Secretary and Chief Executive Officer and Chief Financial OfficerDirector  

June 6, 2014 





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