Max Sound (MAXD) 10-Q 14 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	3 Months Ended
	Mar. 31, 2019	May 14, 2019
Document And Entity Information
Entity Registrant Name	Max Sound Corp
Entity Central Index Key	0001353499
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity's Reporting Status Current?	Yes
Is Entity Emerging Growth Company?	false
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Public Float		$ 6,354,984,973
Entity Common Stock, Shares Outstanding		6,577,102,823
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2019

Balance Sheets (Unaudited)

Balance Sheets (Unaudited) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Current Assets
Cash	$ 249	$ 446
Total Assets	249	446
Accounts payable	686,635	675,295
Accrued expenses	1,375,504	1,245,600
Accrued expenses - related party	647,452	404,429
Judgement payable	819,626	819,626
Line of credit - related party	363,087	306,575
Derivative liability	14,468,259	13,849,591
Convertible note payable, net of debt discount of $451,749 and $610,686, and related debt issue costs of $23,625 and $27,436, respectively	6,112,051	5,987,527
Total Current Liabilities	24,472,614	23,288,643
Stockholders' Deficit	(24,472,365)	(23,288,197)
Series, A Convertible Preferred stock, $0.00001 par value; 10,000,000 shares authorized, 10,000,000 and 10,000,000 shares issued and outstanding, respectively	100	100
Common stock, $0.00001 par value; 10,000,000,000 shares authorized, 6,573,852,824 and 6,573,852,824 shares issued and outstanding, respectively	65,867	65,864
Additional paid-in capital	70,776,084	70,776,084
Treasury stock	(534,575)	(534,575)
Accumulated deficit	(94,779,841)	(93,595,670)
Total Stockholders' Deficit	(24,472,365)	(23,288,197)
Total Liabilities and Stockholders' Deficit	$ 249	$ 446

Balance Sheets (Parenthetical)

Balance Sheets (Parenthetical) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Debt discount	$ 46,513	$ 169,377
Common stock, shares outstanding		95,332,500
Common Stock
Common stock, par value	$ 0.00001	$ 0.00001
Common stock, shares authorized	10,000,000,000	10,000,000,000
Common stock, shares issued	6,573,852,824
Common stock, shares outstanding	6,573,852,824
Preferred Stock
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	10,000,000	5,000,000
Preferred stock, shares outstanding	0	0
Series A Preferred Stock
Preferred stock, par value	$ 0.00001	$ 0.00001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	10,000,000	5,000,000
Preferred stock, shares outstanding	0	0

Statements of Operations (Unaud

Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Operating Expenses
General and administrative	$ 44,002	$ 124,879
Consulting	11,800	41,700
Professional fees	19,393	62,451
Website development	5,250
Compensation	126,000	162,000
Total Operating Expenses	206,445	391,030
Loss from Operations	(206,445)	(391,030)
Other Income / (Expense)
Other income
Interest expense	(117,508)	(168,068)
Interest expense - related party	(117,023)
Derivative Expense		(97,856)
Amortization of debt offering costs	(1,660)	(19,326)
Loss on debt settlement
Amortization of debt discount	(122,866)	(525,019)
Change in fair value of embedded derivative liability	(618,669)	(6,333,513)
Total Other Income / (Expense)	(977,726)	(7,143,782)
Provision for Income Taxes
Net Income (Loss)	$ (1,184,171)	$ (7,534,812)
Net Loss Per Share - Basic and Diluted	$ 0	$ 0
Weighted average number of shares outstanding during the year Basic and Diluted	6,573,852,824	2,631,318,678

Statement of Changes in Stockho

Statement of Changes in Stockholder's Equity - USD ($)	Preferred StockSeries A Convertible	Preferred Stock	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Treasury Stock	Total
Beginning Balance, Shares at Dec. 31, 2017	10,000,000		2,158,961,690
Beginning Balance, Value at Dec. 31, 2017	$ 100		$ 21,718	$ 68,564,307	$ (81,442,422)	$ (534,575)	$ (13,390,872)
Common stock issued in exchange for warrant forgiveness, Value			$ 20,788	425,736			$ 446,524
Common stock issued for services ($0.008/sh), Shares			30,000,000				30,000,000
Common stock issued for services ($0.008/sh), Value			$ 300	44,700			$ 45,000
Net Loss					(7,534,812)		(7,534,812)
Ending Balance, Shares at Mar. 31, 2018	10,000,000		4,267,774,831
Ending Balance, Value at Mar. 31, 2018	$ 100		$ 42,806	69,808,068	(88,977,234)	(534,575)	(19,660,835)
Beginning Balance, Shares at Dec. 31, 2017	10,000,000		2,158,961,690
Beginning Balance, Value at Dec. 31, 2017	$ 100		$ 21,718	68,564,307	(81,442,422)	(534,575)	$ (13,390,872)
Common stock issued for services ($0.008/sh), Shares							32,678,571
Common stock issued for services ($0.008/sh), Value							$ 46,200
Ending Balance, Shares at Dec. 31, 2018	10,000,000		6,573,852,824
Ending Balance, Value at Dec. 31, 2018	$ 100		$ 65,867	70,776,084	(93,595,670)	(534,575)	(23,288,197)
Common stock issued in exchange for warrant forgiveness, Value
Net Loss					(1,184,171)		(1,184,171)
Ending Balance, Shares at Mar. 31, 2019	10,000,000		6,573,852,824
Ending Balance, Value at Mar. 31, 2019	$ 100		$ 65,867	$ 70,776,084	$ (94,779,841)	$ (534,575)	$ (24,472,365)

Statement of Changes in Stock_2

Statement of Changes in Stockholder's Equity (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Statement of Stockholders' Equity [Abstract]
Common Stock Issued for Services, Value Per Share	$ .008	$ .008

Statements of Cash Flows (Unaud

Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Cash Flows From Operating Activities:
Net Loss	$ (1,184,171)	$ (7,534,812)
Adjustments to reconcile net loss to net cash used in operations
Depreciation/Amortization		4,142
Stock and stock options issued for services		45,000
Amortization of debt offering costs	1,660	19,326
Amortization of debt discount	122,866	525,019
Change in fair value of derivative liability	618,669	6,333,513
Derivative Expense		97,856
(Increase)/Decrease in prepaid expenses
Changes in operating assets and liabilities:
Increase in accounts payable	11,337	5,468
Increase in accrued expenses	129,904	131,603
Increase in accrued expenses - related party	243,023	48,450
Net Cash Used In Operating Activities	(56,712)	(324,435)
Cash Flows From Investing Activities:
Net Cash Used In Investing Activities
Cash Flows From Financing Activities:
Proceeds from stockholder loans / lines of credit	56,513	206,600
Repayment from stockholder loans / lines of credit		240,450
Repayment of convertible note
Proceeds from issuance of convertible note, less offering costs and OID costs paid		358,000
Repayment of note payable
Net Cash Provided by Financing Activities	56,512	324,150
Net Decrease in Cash	(200)	(285)
Cash at Beginning of Year	449	745	$ 745
Cash at End of Year	249	460	$ 449
Supplemental disclosure of cash flow information:
Cash paid for interest
Cash paid for taxes
Supplemental disclosure of non-cash investing and financing activities:
Shares issued in conversion of convertible debt and accrued interest		446,527
Reclassification to additional paid in capital for financial instruments that ceased to be a derivative liability		$ 773,325

Summary of Significant Accounti

Summary of Significant Accounting Policies and Organization	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Summary of Significant Accounting Policies and Organization	NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION (A) Organization and Basis of Presentation Max Sound Corporation (the "Company") was incorporated in Delaware on December 9, 2005, under the name 43010, Inc. The Company business operations are focused primarily on developing and launching audio technology software. Effective March 1, 2011, the Company filed with the State of Delaware a Certificate of Amendment of Certificate of Incorporation changing our name from So Act Network, Inc. to Max Sound Corporation. On August 9, 2016, the Company moved a level down from OTCQB to OTC Pink Current Information where it is within the continued standards and pricing requirements as found in Section 2 of the OTCQB Eligibility Standards . It is management's opinion, however, that all material adjustments (consisting of normal and recurring adjustments) have been made which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year. These unaudited interim financial statements should be read in conjunction with the consolidated financial statements and related notes included in our Annual Report on Form 10-K for the year ended December 31, 2018, filed with the SEC on March 29, 2019. (B) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates. (C) Cash and Cash Equivalents For purposes of the cash flow statements, the Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of March 31, 2019 and December 31, 2018, the Company had no cash equivalents. (D) Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is provided using the straight-line method over the estimated useful life of three to five years. (E) Research and Development The Company has adopted the provisions of FASB Accounting Standards Codification No. 350, Intangibles - Goodwill & Other . (F) Concentration of Credit Risk The Company at times has cash in banks in excess of FDIC insurance limits. The Company had $0 in excess of FDIC insurance limits as of March 31, 2019 and December 31, 2018. (G) Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists;(2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured. (H) Loss Per Share In accordance with accounting guidance now codified as FASB ASC Topic 260, “Earnings per Share,” The computation of basic and diluted loss per share for the years ended March 31, 2019 and 2018, excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive: March 31, 2019 March 31, 2018 Stock Warrants (Exercise price - $0.25 - $.52/share) 1,000,000 19,220,690 Stock Options (Exercise price - $0.00250/share) 95,332,500 95,332,500 Convertible Debt (Exercise price - $0.0001 - $.000150/share) 86,731,320,317 24,043,223,934 Series A Convertible Preferred Shares ($0.01/share) 250,000,000 250,000,000 Total 87,077,652,817 24,407,777,124 The Company’s obligations to issue shares upon conversion of its outstanding convertible notes, the exercise of stock options and warrants and conversion of its preferred stock (the “Convertible Instruments”) at current market prices for its common stock exceeds by the 83,651,505,640 authorized but unissued shares of Common Stock as of the date of this report (the “Potentially Issuable Shares”). While it is uncertain whether the Company would receive requests to issue all of the Potentially Issuable Shares and the number of such shares fluctuates based on the market price of the Company’s common stock, the Company may increase the number of its authorized shares of common stock or effectuate a recapitalization, or a combination of both, in order to make available additional shares of its Common Stock for the Potentially Issuable Shares. Such action would require shareholder approval. Until such time as the Company has a sufficient number of shares of its Common Stock for issuance to cover the Potentially Issuable Shares, the Company could be subject to penalties and damages to the holders of the Convertible Instruments in the event it does not deliver the Potentially Issuable Shares upon request by a holder of the Convertible Instruments. Furthermore, the lack of available shares of common stock may be deemed a default under one or more of the Convertible Instruments. (I) Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”) Income Taxes. Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. On December 22, 2017, the 2017 Tax Cuts and Jobs Act (the Tax Act) was enacted into law and the new legislation contains several key tax provisions that affected us, including a one-time mandatory transition tax on accumulated foreign earnings and a reduction of the corporate income tax rate to 21% effective January 1, 2018, among others. We are required to recognize the effect of the tax law changes in the period of enactment, such as determining the transition tax, remeasuring our U.S. deferred tax assets and liabilities as well as reassessing the net realizability of our deferred tax assets and liabilities. In December 2017, the SEC staff issued Staff Accounting Bulletin No. 118, Income Tax Accounting Implications of the Tax Cuts and Jobs Act (SAB 118), which allows us to record provisional amounts during a measurement period not to extend beyond one year of the enactment date. Since the Tax Act was passed late in the fourth quarter of 2017, and ongoing guidance and accounting interpretation are expected over the next 12 months, we consider the accounting of the transition tax, deferred tax re-measurements, and other items to be incomplete due to the forthcoming guidance and our ongoing analysis of final year-end data and tax positions. We expect to complete our analysis within the measurement period in accordance with SAB 118. (J) Business Segments The Company operates in one segment and therefore segment information is not presented. (K) Recent Accounting Pronouncements In February 2018, the FASB issued ASU No. 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. The guidance permits entities to reclassify tax effects stranded in Accumulated Other Comprehensive Income as a result of tax reform to retained earnings. This new guidance is effective for annual and interim periods in fiscal years beginning after December 15, 2018. Early adoption is permitted in annual and interim periods and can be applied retrospectively or in the period of adoption. We are evaluating the impact of adopting this guidance on our Financial Statements. In March 2018, the FASB issued ASU No. 2018-05, Income Taxes (Topic 740) - Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118. The amendment provides guidance on accounting for the impact of the Tax Cuts and Jobs Act (the “Tax Act”) and allows entities to complete the accounting under ASC 740 within a one-year measurement period from the Tax Act enactment date. This standard is effective upon issuance. The Tax Act has several significant changes that impact all taxpayers, including a transition tax, which is a one-time tax charge on accumulated, undistributed foreign earnings. The calculation of accumulated foreign earnings requires an analysis of each foreign entity’s financial results going back to 1986. We are evaluating the impact of adopting this guidance on our Financial Statements. In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting , which expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. An entity should apply the requirements of Topic 718 to nonemployee awards except for specific guidance on inputs to an option pricing model and the attribution of cost (that is, the period of time over which share-based payment awards vest and the pattern of cost recognition over that period). The new guidance is effective for all entities for annual periods,and interim periods within those annual periods, beginning after December 15, 2017, with early adoption permitted. We are evaluating the impact of adopting this guidance on our Financial Statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement. The amendments in this Update modify certain disclosure requirements of fair value measurements and are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted. We are evaluating the impact of adopting this guidance on our Financial Statements. In January 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-04, Intangibles – Goodwill and Other (Topic 350). The amendments in this update simplify the test for goodwill impairment by eliminating Step 2 from the impairment test, which required the entity to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities following the procedure that would be required in determining fair value of assets acquired and liabilities assumed in a business combination. The amendments in this update are effective for public companies for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. We are evaluating the impact of adopting this guidance on our Financial Statements. In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805); Clarifying the Definition of a Business. The amendments in this update clarify the definition of a business to help companies evaluate whether transactions should be accounted for as acquisitions or disposals of assets or businesses. The amendments in this update are effective for public companies for annual periods beginning after December 15, 2017, including interim periods within those periods. We are evaluating the impact of adopting this guidance on our Financial Statements. In July 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-11, Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), Derivatives and Hedging (Topic 815). The amendments in Part I of this Update change the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendments also clarify existing disclosure requirements for equity-classified instruments. As a result, a freestanding equity-linked financial instrument (or embedded conversion option) no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. For freestanding equity classified financial instruments, the amendments require entities that present earnings per share (EPS) in accordance with Topic 260 to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and as a reduction of income available to common shareholders in basic EPS. Convertible instruments with embedded conversion options that have down round features are now subject to the specialized guidance for contingent beneficial conversion features (in Subtopic 470-20, Debt—Debt with Conversion and Other Options), including related EPS guidance (in Topic 260). The amendments in Part II of this Update recharacterize the indefinite deferral of certain provisions of Topic 480 that now are presented as pending content in the Codification, to a scope exception. Those amendments do not have an accounting effect. For public business entities, the amendments in Part I of this Update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted for all entities, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The Company is currently reviewing the impact of adoption of ASU 2017-11on its financial statements. All other newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable (L) Fair Value of Financial Instruments The carrying amounts on the Company’s financial instruments including accounts payable, derivative liability, convertible note payable, and note payable, approximate fair value due to the relatively short period to maturity for these instruments. We adopted accounting guidance for financial and non-financial assets and liabilities (ASC 820). The adoption did not have a material impact on our results of operations, financial position or liquidity. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. The following are the major categories of liabilities measured at fair value on a recurring basis: as of March 31, 2019 and December 31, 2018, using quoted prices in active markets for identical liabilities (Level 1); significant other observable inputs (Level 2); and significant unobservable inputs (Level 3): March 31, 2019 December 31, 2018 Fair Value Measurement Using Fair Value Measurement Using Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Derivative Liabilities — 14,468,259 — 14,468,259 — 13,849,591 — 13,849,591 (M) Stock-Based Compensation In December 2004, the FASB issued FASB Accounting Standards Codification No. 718, Compensation - Stock Compensation. Under FASB Accounting Standards Codification No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. The Company applies this statement prospectively. Equity instruments (“instruments”) issued to other than employees are recorded on the basis of the fair value of the instruments, as required by FASB Accounting Standards Codification No. 718. FASB Accounting Standards Codification No. 505, Equity Based Payments to Non-Employees defines the measurement date and recognition period for such instruments. In general, the measurement date is when either a (a) performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification. (N) Reclassification Certain amounts from prior periods have been reclassified to conform to the current period presentation. These reclassifications had no impact on the Company's net loss or cash flows. (O) Derivative Financial Instruments Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative financial instruments. Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding derivative instruments such as warrants, are also valued using the Black-Scholes option-pricing model. (P) Original Issue Discount For certain convertible debt issued, the Company provides the debt holder with an original issue discount. The original issue discount is recorded to debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt. (Q) Debt Issue Costs and Debt Discount The Company may pay debt issue costs, and record debt discounts in connection with raising funds through the issuance of convertible debt. These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.

Going Concern

Going Concern	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Going Concern	NOTE 2 GOING CONCERN As reflected in the accompanying condensed unaudited financial statements, the Company had a net loss of $1,184,171 for the three months ended March 31, 2019, has an accumulated deficit of $94,779,841 as of March 31, 2019, and has negative cash flow from operations of $56,712 for the three months ended March 31, 2019. As the Company continues to incur losses, transition to profitability is dependent upon the successful commercialization of its products and achieving a level of revenues adequate to support the Company’s cost structure. The Company may never achieve profitability, and unless and until it does, the Company will continue to need to raise additional cash. Management intends to fund future operations through additional private or public debt or equity offerings. Based on the Company’s operating plan, existing working capital at December 31, 2018 was not sufficient to meet the cash requirements to fund planned operations through December 31, 2019 without additional sources of cash. The Company continues to explore various financing alternatives, including debt and equity financings and strategic partnerships, as well as trying to generate revenue. However, at this time, the Company has no commitments to obtain any additional funds, and there can be no assurance such funds will be available on acceptable terms or at all. If the Company is unable to obtain additional funding and improve its operations, the Company’s financial condition and results of operations may be materially adversely affected and the Company may not be able to continue operations. This raises substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern and do not include adjustments that might result from the outcome of this uncertainty.

Debt

Debt	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Debt	NOTE 3 DEBT AND ACCOUNTS PAYABLE Debt consists of the following: AS of March 31, 2019 As of December 31, 2018 Line of credit– related party $ 363,087 $ 306,575 Accrued interest – related party 350,507 233,484 Accrued expenses – related party 296,945 170,945 Convertible debt $ 6,160,429 6,160,429 Less: debt discount (46,513 ) (169,377 ) Less: debt issue costs (1,865 ) (3,525 ) Convertible debt - net 6,112,051 5,987,527 Total current debt 7,122,590 $ 6,698,531 (A) Line of credit – related party Line of credit with the principal stockholder consisted of the following activity and terms: Principal Interest Rate Balance - December 31, 2018 $ 310,290 Borrowings during the three months ended March 31, 2019 56,513 Interest accrual 3,401 Balance –March 31, 2019 $ 370,204 Accounts payable consists of the following : As of March 31, 2018 As of December 31, 2018 Accounts Payable $ 686,635 $ 675,295 Total accounts payable $ 686,635 $ 675,295 (B) Convertible Debt During the three months ended March 31, 2019 and year ending December 31, 2018, the Company issued convertible notes totaling $0, less the original issue discount and debt issue costs of $0, for net proceeds of $0 and $827,200, respectively. Three months ended March 31, 2019 Amount of Principal Raised Year ended December 31, 2018 Amount of Principal Raised Interest Rate 0% - 12% 0% - 12% Default interest rate 14% - 22% 14% - 22% Maturity November 4, 2015 –May 22, 2019 November 4, 2015 –December 7, 2018 Conversion terms 1 65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion. 3,691,578 3,691,578 Conversion terms 2 65% of the “Market Price”, which is the one lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 1,131,560 1,131,560 Conversion terms 3 70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 4 75% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion. 765,000 765,000 Conversion terms 5 60% of the “Market Price”, which is the lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 6 Conversion at $0.10 per share Paid on conversion Paid on conversion Conversion terms 7 60% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 50,000 50,000 Conversion terms 8 65% of the “Market Price”, which is the two lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 265,050 265,050 Conversion terms 9 65% of the “Market Price”, which is the two lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. 204,579 204,579 Conversion terms 10 65% of the “Market Price”, which is the one lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 11 60% of the “Market Price”, which is the two lowest trading prices for the common stock during the twelve (12) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 12 61% of the “Market Price”, which is the average of the three lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 52,662 52,662 Convertible Debt 6,160,429 6,160,429 Less: Debt Discount (46,513 ) (169,377 ) Less: Debt Issue Costs (1,865 ) (3,525 ) Convertible Debt - net 6,112,051 5,987,527 The debt holders are entitled, at their option, to convert all or part of the principal and accrued interest into shares of the Company’s common stock at conversion prices and terms discussed above. The Company classifies embedded conversion features in these notes and warrants as a derivative liability due to management’s assessment that the Company may not have sufficient authorized number of shares of common stock required to net-share settle or due to the existence of a ratchet due to an anti-dilution provision. See Note 4 regarding accounting for derivative liabilities. During the year ended December 31, 2018, the Company converted debt and accrued interest, totaling $878,214 into 4,289,679,230 shares of common stock Convertible debt consisted of the following activity and terms: Convertible Debt Balance as of December 31, 2018 6,160,429 4% - 12% Borrowings - Conversions - Convertible Debt Balance as of March 31, 2019 6,160,429 (B) Debt Issue Costs During the years ended December 31, 2018, the Company paid debt issue costs totaling $20,500 The following is a summary of the Company’s debt issue costs: Three months ended March 31, 2019 Year Ended December 31, 2018 Debt issue costs $ 362,423 362,423 Accumulated amortization of debt issue costs (360,558 ) (358,898 ) Debt issue costs – net $ 1,865 3,525 During the three months ended March 31, 2019 and 2018 the Company amortized $1,660 and $19,326 of debt issue costs, respectively. (C) Debt Discount & Original Issue Discount During the three months ended March 31, 2019 and year ended December 31, 2018, the Company recorded debt discounts totaling $0 and $366,080, respectively. The debt discount and the original issue discount recorded in 2019 and 2018 pertains to convertible debt that contains embedded conversion options that are required to be bifurcated and reported at fair value and original issue discounts. The Company amortized $122,866 and $525,019 during the three months ended March 31, 2019 and 2018, respectively, to amortization of debt discount expense. Three months ended March 31, 2019 Year Ended December 31, 2018 Debt discount $ 13,221,839 13,221,839 Accumulated amortization of debt discount (13,175,326 ) (13,052,462 ) Debt discount - Net $ 46,513 169,377 (D) Line of Credit – Related Party During the three months ended March 31, 2019, the principal stockholder has advanced $56,513 and accrued $3,401 in interest. During the year ended December 31, 2018, the principal stockholder has advanced $557,299 accrued $3,792 in interest and was repaid $284,957 under the terms of the line of credit. The line of credit balance and accrued interest as of March 31, 2019 is $370,204.

Convertible Debt - Derivative L

Convertible Debt - Derivative Liabilities	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Convertible Debt - Derivative Liabilities	NOTE 4 DERIVATIVE LIABILITIES The Company identified conversion features embedded within convertible debt issued in 2018 and 2017. The Company has determined that the features associated with the embedded conversion option should be accounted for at fair value as a derivative liability. As a result of the application of ASC No. 815, the fair value of the conversion feature is summarized as follow: Derivative Liability –December 31, 2018 $ 13,849,591 Change in fair value of embedded derivative liability for warrants issued (693) Change in fair value of embedded derivative liability for convertible instruments 619,362 Derivative Liability –March 31, 2019 $ 14,468,260 The Company recorded the debt discount to the extent of the gross proceeds raised, and expensed immediately the remaining value of the derivative as it exceeded the gross proceeds of the note. The Company recorded a derivative expense for three months ended March 31, 2019 and 2018 of $0 and $97,856 respectively. The fair value at the commitment and re-measurement dates for the Company’s derivative liabilities were based upon the following management assumptions as of March 31, 2019: Commitment Date Re-measurement Date Expected dividends: — — Expected volatility: - 345.90%-467.58% Expected term: - 0.16–1.24Years Risk free interest rate: - 2.41% - 2.63% The fair value at the commitment and re-measurement dates for the Company’s derivative liabilities were based upon the following management assumptions as of December 31, 2018: Commitment Date Re-measurement Date Expected dividends: — — Expected volatility: 133% - 262% 296.54%-579.57% Expected term: 0.08 - 3 Years 0.11–1.01 Years Risk free interest rate: 0.06% - 2.31% 2.23% - 2.63%

Property and Equipment

Property and Equipment	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Property and Equipment	NOTE 5 PROPERTY AND EQUIPMENT At March 31, 2019 and December 31, 2018, respectively, property and equipment is as follows: March 31, 2019 December 31, 2018 Website Development $ - $ 294,795 Furniture and Equipment - 143,071 Leasehold Improvements -- 6,708 Software - 54,598 Music Equipment - 2,578 Office Equipment - 80,710 Domain Name - 1,500 Sign - 628 Total - 584,588 Less: impairment of assets - (28,211) Less: accumulated depreciation and amortization - (556,377 ) Property and Equipment, Net $ - $ - Depreciation expense for the three months ended March 31, 2019 and 2018 totaled $0 and $4,142, respectively. During the year ended December 31, 2018, the Company recorded an asset impairment of $28,211 consisting of office furniture and equipment. The assets are fully impaired and the remaining carrying value is $0 for the year ended December 31, 2018.

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
STOCKHOLDERS' EQUITY	NOTE 6 STOCKHOLDERS’ DEFICIT On February 1, 2018, the Company with the consent of the Majority Shareholder and Unanimous Written Consent of the Board of Directors filed with the Securities and Exchange Commission a Schedule 14C and with the State of Delaware an Amended Certificate of Incorporation increasing the authorized shares of common stock by 5,750,000,000 shares of common stock from 4,250,000,000 shares of common stock to 10,000,000,000 shares of common stock. (A) Common Stock During the years ended December 31, 2018, the Company issued the following common stock: Transaction Type Quantity Valuation Range of Value per share Conversion of convertible debt and accrued interest 4,373,012,563 $ 878,214 $0.0006 to- $0.00065 Services - rendered 32,678,571 46,200 $ 0.0026 Shares issued in exchange for warrant forgiveness 9,200,000 2,760 $ 0.0003 Total shares issued 4,414,891,134 $ 927,474 The Company maintains on its books and within the above financials, debt to Venture Champion Asia Limited and ICG USA LLC or its designee(s) which is currently in default and has not been converted due to ICG’s settled administrative proceeding with the SEC, where the Company awaits any rightful exemption or regulatory no-action that would render any forward moving action compliant by all the parties. The Company announced that it entered into an Agreement with Vedanti Systems Limited and Vedanti Licensing Limited (VLL) that resolves their dispute over the international Optimized Data Transmission (ODT) patent portfolio previously owned by Vedanti. The Agreement further provides that VLL and the Company will become co-owners of the pioneering portfolio. In consideration of the patent portfolio purchase, the Company issued 80,000,000 shares of its common stock to VLL. This patent portfolio consists of patents in the following countries: The United States, Australia, Austria, Cyprus, Denmark, Spain, Finland, France, Ireland, Italy, Luxembourg, Monaco, Portugal, Sweden, Turkey, Belgium, Switzerland/ Liechtenstein, United Kingdom, Greece, Netherlands and Germany. The Company continues to pursue its litigations against Google. Return of Shares and Issuance of Preferred shares On October 2, 2017, the Company, in exchange for Greg Halpern's consideration issuing the Company a line of credit of $100,000 on July 6, 2017 and another line of credit of $200,000 on October 2, 2017 and for Mr. Halpern's forgiveness of $960,000 of interest owed to Mr. Halpern for his Preferred Shares accrued dividend rate of 8% per annum of his already owned 5 million Series A Convertible Preferred Shares, the Board deemed it proper to grant Mr. Halpern an additional 800,000,000 shares of the Company's common stock, which at Mr. Halpern's election he may convert into 5,000,000 additional Series A Convertible Preferred Shares with the same voting rights and percentages as his previously granted and owned 5,000,000 Series A Convertible Preferred Shares. On November 8, 2017, the Company, at Greg Halpern's election, converted 800,000,000 shares of Common Stock into 5,000,000 Series A Convertible Preferred Shares representing 33.4% of the Company’s voting rights and control adding to Halpern’s existing 33.4% holdings, equaling 66.8% of the Company’s total voting rights and control. On March 4, 2015 the Company filed a form 8K with the SEC associated with the Company entering into a Securities Exchange Agreement and the Company filing with the Secretary of State Delaware a Certificate of Designations, Preferences and Rights whereby, among other things, the Company for good and valuable consideration, agreed that in consideration of a large shareholder exchanging 120,000,000 shares of common stock back to the Company, the shareholder would receive 5,000,000 shares of Series A Convertible Preferred Stock of the Company at a Stated Value of $0.96 per share and a Conversion Price of $0.04 per share. These 5,000,000 Series A Convertible Preferred Shares represent 33.4% of the Company’s voting rights and control and accrue dividends at a rate of 8% per annum Stated Value, payable in cash or in kind at the election of the Board of Directors. For the three months ended March 31, 2019 and 2018, respectively, the Company has not declared dividends. (B) Stock Warrants The following tables summarize all warrant grants as of March 31, 2019, and the related changes during these periods are presented below: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Balance, December 31, 2018 11,620,690 $ 0.01 1.2 Granted — Exercised — Cancelled/Forfeited (10,620,690 ) Balance, March 31, 2019 1,000,000 $ 0.01 0.1 On May 7, 2018, the Company issued 9,200,000 shares of Company’s common stock to consultant in exchange for forgiveness of Warrant Agreement with the Company with a fair value of $2,760 ($0.0003/Share). A summary of all outstanding and exercisable warrants as of March 31, 2019 is as follows: Weighted Average Aggregate Intrinsic Exercise Warrants Warrants Remaining Value Price Outstanding Exercisable Contractual Life $ 0.005 1,000,000 1,000,000 0.01 $ — 1,000,000 1,000,000 0.01 $ — A summary of all outstanding and exercisable warrants as of December 31, 2018 is as follows: Weighted Average Aggregate Intrinsic Exercise Warrants Warrants Remaining Value Price Outstanding Exercisable Contractual Life $ 0.01 2,000,000 2,000,000 0.16 $ — $ 0.005 1,000,000 1,000,000 0.40 $ — $ 0.0029 8,620,690 8,620,690 0.25 $ — 11,620,690 11,620,690 0.25 $ — (C) Stock Options The following tables summarize all option grants as of December 31, 2018, and the related changes during these periods are presented below: Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Outstanding – December 31, 2018 95,332,500 $ - - Exercised — $ — — Forfeited or Canceled - $ — — Outstanding – March 31, 2019 95,332,500 $ 0.0025- 1.25- Exercisable – March 31, 2019 95,332,500

Commitments

Commitments	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	NOTE 7 COMMITMENTS (A) Consulting Agreement None

Litigation

Litigation	3 Months Ended
	Mar. 31, 2019
Loss Contingency [Abstract]
LITIGATION	NOTE 8 LITIGATION From time to time, the Company has become involved in various lawsuits and legal proceedings, which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm its business. On August 11, 2014, the Company and VSL simultaneously filed trade secret and patent infringement actions against Google, Inc., and its subsidiaries YouTube, LLC, and On2 Technologies, Inc., relating to proprietary and patented technology owned by Vedanti Systems Limited (“Vedanti”), a subsidiary of VSL. The patent infringement complaint was originally filed in the U.S. District Court for the District of Delaware; the trade secret suit was filed in Superior Court of California, County of Santa Clara. On September 30, 2014, the Company filed notices of voluntary dismissal without prejudice as to both lawsuits. On October 1, 2014, the Company amended the patent complaint and filed it in the U.S. District Court for the Northern District of California. In this patent lawsuit, the Company contends that, in 2010, while Google was in discussions with Vedanti about the possibility of acquiring Vedanti's patented digital video streaming techniques and other proprietary methods, Google gained access to and received technical guidance regarding Vedanti’s proprietary codec, a computer program capable of encoding and decoding a digital data stream or signal. The lawsuit further alleges that soon after Google and Vedanti initiated negotiations, Google willfully infringed Vedanti's patent by incorporating Vedanti's patented technology into Google's own VP8, VP9, WebM, YouTube, Google Adsense, Google Play, Google TV, Chromebook, Google Drive, Google Chromecast, Google Play-per-view, Google Glasses, Google+, Google’s Simplify, Google Maps, and Google Earth, without compensating Vedanti for such use. On May 13, 2015 Google's “motion to dismiss” was denied by the Northern District of California court in a seven page order, stating that Max Sound had sufficiently alleged the existence and validity of the '339 Patent. However, on November 24, 2015, the court granted a second motion to dismiss for lack of subject matter jurisdiction based on the defendants’ argument that the agreements between the Company and VSL/Vedanti did not clearly give the Company standing to enforce the patent rights. The Company appealed that decision on February 22, 2016. One January 18, 2017 the Company received a notice from the Federal Circuit Court of Appeals that affirmed the order of the District Court dismissing MAXD's patent infringement lawsuit against Google for lack of standing. The Court did not issue a written decision explaining its reasoning or that the Company's arguments were not correct; however, The Company believes that their decision was predicated on the fact that as now co-owners of the patents with Vedanti, the Company can simply re-file together against Google. The Court also issued an order denying Google's motion arguing that the Company's appeal should be dismissed as moot. On September 25, 2017, the Court issued an order that the Company should reimburse defendants for its attorneys’ fees in the amount of $820,321.41. The Company believes that the Order for fees is without merit and has appealed. For the years ended December 31, 2018 and 2017, respectively, the Company recorded judgement payable on the balance sheet for $819,626, respectively. battle against Judicial Corruption. The Company is taking recourse by planning to file a petition for rehearing en banc, where all judges of the appellate court will hear the case. This petition is based on a precedent case similar to Max Sound’s case with the same defense lawyer for the opposing side, the same judges who heard the case and a similar chain of events. Max Sound had until April 11, 2019 to file the petition. Max Sound filed the petitions for rehearing and rehearing en banc and on May 7, 2019, the Court invited Google to respond to the petitions. Google has until May 21, 2019 to submit their response. On December 5, 2014, the Company, along with renowned architect Eli Attia, filed a lawsuit in the Superior Court of California, County of Santa Clara, against Google, its co-founders Sergey Brin and Larry Page, Google’s spinoff company Flux Factory, and senior executives of Flux. Plaintiffs’ allege misappropriation of trade secrets, breach of contract and other contract-related claims, breach of confidence, slander of title, violation of California’s Unfair Competition Law (California Business and Professionals Code §§ 17200 et seq.), and fraud, and also a claim for declaratory relief. The lawsuit contends that Google and the other Defendants stole Mr. Attia’s trade secrets, proprietary information, and know-how regarding a revolutionary architecture design and building process that he alone had invented, known as Engineered Architecture. Defendants are alleged to have engaged Mr. Attia in 2010 and 2011 to translate his architectural technology into software for a proof of concept, with the goal of determining at that point whether to continue with full-scale development with Mr. Attia. Instead, the lawsuit claims that once Mr. Attia had disclosed the trade secrets and proprietary information Defendants needed to bring the technology to market, they severed ties with Mr. Attia, and continued to use his technology without a license and without compensation, in order to bring the technology to market themselves. Plaintiffs seek a permanent injunction against Google, damages (including punitive damages), and restitution. As exclusive agent to Eli Attia to enforce all rights with respect to the subject technology, the Company has retained Buether Joe & Carpenter LLC to represent the Company in the suit, on a contingency fee basis. The case will be vigorously prosecuted, and the Company believes it has a good likelihood of success. Defendants have filed multiple demurrers to the complaint, and the Court has issued orders allowing the case to proceed. Defendants filed another demurrer on March 17, 2016, which was denied by the Court on August 12, 2016. On October 4, 2017, the Court granted Mr. Attia leave to amend the complaint to add causes of action against defendants for civil violations of the federal Racketeer Influenced and Corrupt Organizations Act (commonly known as RICO). Subsequently, on October 23, 2017, the defendants removed the lawsuit from California state court to the federal district court in the Northern District of California, San Jose Division. The parties continue to file motions and are expected to begin the discovery phase of the litigation. The Trade Secret Theft and Misappropriation case was remanded to the Santa Clara County Superior Court on March 19, 2019. Eli Attia and Eli Attia Architect PC opening brief is due July 25, 2019. Google LLC, Michelle Kaufman, Larry Page, Augusto Roman, Sergey Brin, Jennifer Carlile, Nicholas Chim, Flux Factory, Inc., Eric Teller, and Sebastian Thrun are to answer brief on August 26, 2019. The last day to hear Dispositive Motions is set for April 8, 2021 9:00 AM. Final pretrial conference is set for September 30, 2021 1:30 PM in San Jose. The RICO case was dismissed with prejudice, paving the way for Max Sound to continue the case in its progressed form. On June 1, 2016, the Company was named as a defendant in an action filed in the Superior Court of the State of California, County of Los Angeles – Central District, captioned Adli Law Group, PC v. Max Sound Corporation (Case No. BC621886). Plaintiff alleges two causes of action for Breach of Contract and a cause of action for Common Counts, all arising out of the Company’s alleged failure to pay for Plaintiff’s legal services. Despite the fact that the Company was never served with the Complaint, default was entered against the Company. The Default has been set aside and the Company has responded to the Complaint with an Answer and Cross-Complaint for Breach of Contract, Professional Negligence, Breach of Fiduciary Duty, Conversion, and Fraud, due to the fact, that among other things, Adli Law reassigned the Company's primary patent to itself. The parties have begun the discovery phase of the litigation and the Judge had set a status hearing for January 19, 2018.On June 1, 2018, Adli filed a motion for summary judgment on numerous issues. One issue raised by Adli (at the very end of their motion and in only a single paragraph) was that Max Sound was a forfeited corporation and thus, “is foreclosed from prosecuting any action in California courts.” Adli did not raise this issue before filing its papers. Max Sound’s counsel, SML Avvocati, P.C. had since learned that the California Franchise Tax Board contended that Max Sound owed back taxes, hence the forfeiture. Max Sound hired a CPA tax specialist to assist with paying its outstanding taxes and to obtain a revivor to cure its forfeited status and thus be able to regain its ability to both defend itself in this action and prosecute its counterclaims. However, despite working diligently with the hope of resolving this issue before the summary judgment motion hearing set for September 6, 2018, Max Sound had not resolve its issues with the state of California and had not yet obtained a revivor. As a result, Max Sound respectfully requested that the court grant a stay in the proceedings until Max Sound was able to obtain a revivor or, in the alternative, a continuance of all proceedings. A stay or continuance was necessary because Max Sound’s counsel would not be able to respond to the pending summary judgment motion (or any other substantive proceeding), and Max Sound would be unable to defend itself against this action or prosecute its cross-complaint until Max Sound’s forfeited status was cured. The court provided a summary default judgment in favor of Adli. After entry of the adverse judgment subject to appeal, Appellant Max Sound requested that the SML Avvocati, P.C. firm file a notice of appeal on its behalf. The SML Avvocati, P.C. firm agreed to file the notice of appeal and to represent Appellant, Max Sound, in connection with the appeal. On November 21, 2018, the SML Avvocati, P.C. firm filed a notice of appeal on Appellant’s behalf before the Superior Court, which was followed on December 4, 2018, by a notice designating record on appeal. On December 17, 2018, the SML Avvocati, P.C. firm filed a Civil Case Information Statement before the Court on Appellant’s behalf. SML Avvocati, P.C. was scheduled to file an opening brief on February 12, 2019. In the week of March 18, 2019, the SML Avvocati, P.C. firm informed Appellant for the first time that it would not file any brief on Appellant’s behalf or take any further action in the appeal unless Appellant immediately paid them an exorbitant sum of allegedly unpaid attorney’s fees. SML Avvocati, P.C. did not file a motion to withdraw as counsel with the Court, nor did SML Avvocati, P.C. take any steps before the Court to protect Appellant’s interest, such as filing a request for an extension of time to file Appellant’s Opening Brief so that Appellant could locate new counsel. Instead, the SML Avvocati, P.C. firm improperly sought to use the imminent deadline for filing the Appellant’s Opening Brief to extort the unwarranted payment from Appellant of disputed attorney’s fees. Appellant refused to give in to SML Avvocati, P.C.’s improper attempt at extortion. A notice of default was issued by the Court on March 8, 2019, such that the 15-day default period expired on March 25, 2019. Despite substantial efforts, however, Appellant was unable to locate new appellate counsel until March 26, 2019. Max Sound’s new counsel, Klapach & Klapach, P.C. filed an application for a 30-day extension to file the opening brief. The extension was granted and the opening brief was filed April 26, 2019. In November 2016, the Company entered into an agreement with Vedanti Licensing Limited ("VLL") and Vedanti Systems Limited ("Vedanti") under (the "VLL/Max Sound Agreement") granting the Company co-ownership of U.S. Patent No. 7,974,339 (the "`339 Patent") along with the other patents owned by Vedanti Systems Limited. Thus, the Company is now a co-owner with VLL of the `339 Patent and ODT Patent portfolio, pursuant to the VLL/Max Sound Agreement, the Company and VLL intend to file new lawsuit against Google and others for infringement as co-owners. No assurance can be given as to the ultimate outcome of these actions or their effect on the Company.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 9 SUBSEQUENT EVENTS Subsequent to March 31, 2019, principal shareholder paid an aggregate $8,111 in expenses on Company’s behalf as an advance under the terms of the line of credit agreement (See Note 3 (D)).

Summary of Significant Accoun_2

Summary of Significant Accounting Policies and Organization (Policies)	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Organization and Basis of Presentation	(A) Organization and Basis of Presentation Max Sound Corporation (the "Company") was incorporated in Delaware on December 9, 2005, under the name 43010, Inc. The Company business operations are focused primarily on developing and launching audio technology software. Effective March 1, 2011, the Company filed with the State of Delaware a Certificate of Amendment of Certificate of Incorporation changing our name from So Act Network, Inc. to Max Sound Corporation. On August 9, 2016, the Company moved a level down from OTCQB to OTC Pink Current Information where it is within the continued standards and pricing requirements as found in Section 2 of the OTCQB Eligibility Standards . It is management's opinion, however, that all material adjustments (consisting of normal and recurring adjustments) have been made which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year. These unaudited interim financial statements should be read in conjunction with the consolidated financial statements and related notes included in our Annual Report on Form 10-K for the year ended December 31, 2018, filed with the SEC on March 29, 2019.
Use of Estimates	(B) Use of Estimates In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.
Cash and Cash Equivalents	(C) Cash and Cash Equivalents For purposes of the cash flow statements, the Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. As of March 31, 2019 and December 31, 2018, the Company had no cash equivalents.
Property and Equipment	(D) Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is provided using the straight-line method over the estimated useful life of three to five years.
Research and Development	(E) Research and Development The Company has adopted the provisions of FASB Accounting Standards Codification No. 350, Intangibles - Goodwill & Other .
Concentration of Credit Risk	(F) Concentration of Credit Risk The Company at times has cash in banks in excess of FDIC insurance limits. The Company had $0 in excess of FDIC insurance limits as of March 31, 2019 and December 31, 2018.
Revenue Recognition	(G) Revenue Recognition Effective January 1, 2018, the Company adopted ASC 606 — Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue from the commercial sales of products, licensing agreements and contracts by applying the following steps: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. For the comparative periods, revenue has not been adjusted and continues to be reported under ASC 605 — Revenue Recognition. Under ASC 605, revenue is recognized when the following criteria are met: (1) persuasive evidence of an arrangement exists;(2) the performance of service has been rendered to a customer or delivery has occurred; (3) the amount of fee to be paid by a customer is fixed and determinable; and (4) the collectability of the fee is reasonably assured.
Loss Per Share	(H) Loss Per Share In accordance with accounting guidance now codified as FASB ASC Topic 260, “Earnings per Share,” The computation of basic and diluted loss per share for the years ended March 31, 2019 and 2018, excludes the common stock equivalents of the following potentially dilutive securities because their inclusion would be anti-dilutive: March 31, 2019 March 31, 2018 Stock Warrants (Exercise price - $0.25 - $.52/share) 1,000,000 19,220,690 Stock Options (Exercise price - $0.00250/share) 95,332,500 95,332,500 Convertible Debt (Exercise price - $0.0001 - $.000150/share) 86,731,320,317 24,043,223,934 Series A Convertible Preferred Shares ($0.01/share) 250,000,000 250,000,000 Total 87,077,652,817 24,407,777,124 The Company’s obligations to issue shares upon conversion of its outstanding convertible notes, the exercise of stock options and warrants and conversion of its preferred stock (the “Convertible Instruments”) at current market prices for its common stock exceeds by the 83,651,505,640 authorized but unissued shares of Common Stock as of the date of this report (the “Potentially Issuable Shares”). While it is uncertain whether the Company would receive requests to issue all of the Potentially Issuable Shares and the number of such shares fluctuates based on the market price of the Company’s common stock, the Company may increase the number of its authorized shares of common stock or effectuate a recapitalization, or a combination of both, in order to make available additional shares of its Common Stock for the Potentially Issuable Shares. Such action would require shareholder approval. Until such time as the Company has a sufficient number of shares of its Common Stock for issuance to cover the Potentially Issuable Shares, the Company could be subject to penalties and damages to the holders of the Convertible Instruments in the event it does not deliver the Potentially Issuable Shares upon request by a holder of the Convertible Instruments. Furthermore, the lack of available shares of common stock may be deemed a default under one or more of the Convertible Instruments.
Income Taxes	(I) Income Taxes The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”) Income Taxes. Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. On December 22, 2017, the 2017 Tax Cuts and Jobs Act (the Tax Act) was enacted into law and the new legislation contains several key tax provisions that affected us, including a one-time mandatory transition tax on accumulated foreign earnings and a reduction of the corporate income tax rate to 21% effective January 1, 2018, among others. We are required to recognize the effect of the tax law changes in the period of enactment, such as determining the transition tax, remeasuring our U.S. deferred tax assets and liabilities as well as reassessing the net realizability of our deferred tax assets and liabilities. In December 2017, the SEC staff issued Staff Accounting Bulletin No. 118, Income Tax Accounting Implications of the Tax Cuts and Jobs Act (SAB 118), which allows us to record provisional amounts during a measurement period not to extend beyond one year of the enactment date. Since the Tax Act was passed late in the fourth quarter of 2017, and ongoing guidance and accounting interpretation are expected over the next 12 months, we consider the accounting of the transition tax, deferred tax re-measurements, and other items to be incomplete due to the forthcoming guidance and our ongoing analysis of final year-end data and tax positions. We expect to complete our analysis within the measurement period in accordance with SAB 118.
Business Segments	(J) Business Segments The Company operates in one segment and therefore segment information is not presented.
Recent Accounting Pronouncements	(K) Recent Accounting Pronouncements In February 2018, the FASB issued ASU No. 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income. The guidance permits entities to reclassify tax effects stranded in Accumulated Other Comprehensive Income as a result of tax reform to retained earnings. This new guidance is effective for annual and interim periods in fiscal years beginning after December 15, 2018. Early adoption is permitted in annual and interim periods and can be applied retrospectively or in the period of adoption. We are evaluating the impact of adopting this guidance on our Financial Statements. In March 2018, the FASB issued ASU No. 2018-05, Income Taxes (Topic 740) - Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118. The amendment provides guidance on accounting for the impact of the Tax Cuts and Jobs Act (the “Tax Act”) and allows entities to complete the accounting under ASC 740 within a one-year measurement period from the Tax Act enactment date. This standard is effective upon issuance. The Tax Act has several significant changes that impact all taxpayers, including a transition tax, which is a one-time tax charge on accumulated, undistributed foreign earnings. The calculation of accumulated foreign earnings requires an analysis of each foreign entity’s financial results going back to 1986. We are evaluating the impact of adopting this guidance on our Financial Statements. In June 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2018-07, Compensation-Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting , which expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. An entity should apply the requirements of Topic 718 to nonemployee awards except for specific guidance on inputs to an option pricing model and the attribution of cost (that is, the period of time over which share-based payment awards vest and the pattern of cost recognition over that period). The new guidance is effective for all entities for annual periods,and interim periods within those annual periods, beginning after December 15, 2017, with early adoption permitted. We are evaluating the impact of adopting this guidance on our Financial Statements. In August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement. The amendments in this Update modify certain disclosure requirements of fair value measurements and are effective for all entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Early adoption is permitted. We are evaluating the impact of adopting this guidance on our Financial Statements. In January 2017, the FASB issued Accounting Standards Update (“ASU”) 2017-04, Intangibles – Goodwill and Other (Topic 350). The amendments in this update simplify the test for goodwill impairment by eliminating Step 2 from the impairment test, which required the entity to perform procedures to determine the fair value at the impairment testing date of its assets and liabilities following the procedure that would be required in determining fair value of assets acquired and liabilities assumed in a business combination. The amendments in this update are effective for public companies for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. We are evaluating the impact of adopting this guidance on our Financial Statements. In January 2017, the FASB issued ASU 2017-01, Business Combinations (Topic 805); Clarifying the Definition of a Business. The amendments in this update clarify the definition of a business to help companies evaluate whether transactions should be accounted for as acquisitions or disposals of assets or businesses. The amendments in this update are effective for public companies for annual periods beginning after December 15, 2017, including interim periods within those periods. We are evaluating the impact of adopting this guidance on our Financial Statements. In July 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-11, Earnings Per Share (Topic 260), Distinguishing Liabilities from Equity (Topic 480), Derivatives and Hedging (Topic 815). The amendments in Part I of this Update change the classification analysis of certain equity-linked financial instruments (or embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is indexed to an entity’s own stock. The amendments also clarify existing disclosure requirements for equity-classified instruments. As a result, a freestanding equity-linked financial instrument (or embedded conversion option) no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. For freestanding equity classified financial instruments, the amendments require entities that present earnings per share (EPS) in accordance with Topic 260 to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and as a reduction of income available to common shareholders in basic EPS. Convertible instruments with embedded conversion options that have down round features are now subject to the specialized guidance for contingent beneficial conversion features (in Subtopic 470-20, Debt—Debt with Conversion and Other Options), including related EPS guidance (in Topic 260). The amendments in Part II of this Update recharacterize the indefinite deferral of certain provisions of Topic 480 that now are presented as pending content in the Codification, to a scope exception. Those amendments do not have an accounting effect. For public business entities, the amendments in Part I of this Update are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018. Early adoption is permitted for all entities, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. The Company is currently reviewing the impact of adoption of ASU 2017-11on its financial statements. All other newly issued accounting pronouncements but not yet effective have been deemed either immaterial or not applicable
Fair Value of Financial Instruments	(L) Fair Value of Financial Instruments The carrying amounts on the Company’s financial instruments including accounts payable, derivative liability, convertible note payable, and note payable, approximate fair value due to the relatively short period to maturity for these instruments. We adopted accounting guidance for financial and non-financial assets and liabilities (ASC 820). The adoption did not have a material impact on our results of operations, financial position or liquidity. This standard defines fair value, provides guidance for measuring fair value and requires certain disclosures. This standard does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. This guidance does not apply to measurements related to share-based payments. This guidance discusses valuation techniques, such as the market approach (comparable market prices), the income approach (present value of future income or cash flow), and the cost approach (cost to replace the service capacity of an asset or replacement cost). The guidance utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore developed using estimates and assumptions developed by us, which reflect those that a market participant would use. The following are the major categories of liabilities measured at fair value on a recurring basis: as of March 31, 2019 and December 31, 2018, using quoted prices in active markets for identical liabilities (Level 1); significant other observable inputs (Level 2); and significant unobservable inputs (Level 3): March 31, 2019 December 31, 2018 Fair Value Measurement Using Fair Value Measurement Using Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Derivative Liabilities — 14,468,259 — 14,468,259 — 13,849,591 — 13,849,591
Stock-Based Compensation	(M) Stock-Based Compensation In December 2004, the FASB issued FASB Accounting Standards Codification No. 718, Compensation - Stock Compensation. Under FASB Accounting Standards Codification No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. The Company applies this statement prospectively. Equity instruments (“instruments”) issued to other than employees are recorded on the basis of the fair value of the instruments, as required by FASB Accounting Standards Codification No. 718. FASB Accounting Standards Codification No. 505, Equity Based Payments to Non-Employees defines the measurement date and recognition period for such instruments. In general, the measurement date is when either a (a) performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification.
Reclassification	(N) Reclassification Certain amounts from prior periods have been reclassified to conform to the current period presentation. These reclassifications had no impact on the Company's net loss or cash flows.
Derivative Financial Instruments	(O) Derivative Financial Instruments Fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments, and measurement of their fair value for accounting purposes. In determining the appropriate fair value, the Company uses the Black-Scholes option-pricing model. In assessing the convertible debt instruments, management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement. If the instrument is not considered conventional convertible debt, the Company will continue its evaluation process of these instruments as derivative financial instruments. Once determined, derivative liabilities are adjusted to reflect fair value at each reporting period end, with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives. In addition, the fair value of freestanding derivative instruments such as warrants, are also valued using the Black-Scholes option-pricing model.
Original Issue Discount	(P) Original Issue Discount For certain convertible debt issued, the Company provides the debt holder with an original issue discount. The original issue discount is recorded to debt discount, reducing the face amount of the note and is amortized to interest expense over the life of the debt.
Debt Issue Costs and Debt Discount	(Q) Debt Issue Costs and Debt Discount The Company may pay debt issue costs, and record debt discounts in connection with raising funds through the issuance of convertible debt. These costs are amortized to interest expense over the life of the debt. If a conversion of the underlying debt occurs, a proportionate share of the unamortized amounts is immediately expensed.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies and Organization (Tables)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Summary of potentially dilutive securities	March 31, 2019 March 31, 2018 Stock Warrants (Exercise price - $0.25 - $.52/share) 1,000,000 19,220,690 Stock Options (Exercise price - $0.00250/share) 95,332,500 95,332,500 Convertible Debt (Exercise price - $0.0001 - $.000150/share) 86,731,320,317 24,043,223,934 Series A Convertible Preferred Shares ($0.01/share) 250,000,000 250,000,000 Total 87,077,652,817 24,407,777,124
Fair Value of Financial Instruments	March 31, 2019 December 31, 2018 Fair Value Measurement Using Fair Value Measurement Using Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Derivative Liabilities — 14,468,259 — 14,468,259 — 13,849,591 — 13,849,591

Summary of Significant Accoun_4

Summary of Significant Accounting Policies and Organization (Details) - shares	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Preferred Stock
Summary of potentially dilutive securities
Potentially dilutive securities	250,000,000	250,000,000
Convertible Debt Securities [Member]
Summary of potentially dilutive securities
Potentially dilutive securities	86,731,320,317	24,043,223,934
Equity Option [Member]
Summary of potentially dilutive securities
Potentially dilutive securities	95,332,500	95,332,500
Warrant [Member]
Summary of potentially dilutive securities
Potentially dilutive securities	1,000,000	19,220,690

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Summary of Convertible Debt	AS of March 31, 2019 As of December 31, 2018 Line of credit– related party $ 363,087 $ 306,575 Accrued interest – related party 350,507 233,484 Accrued expenses – related party 296,945 170,945 Convertible debt $ 6,160,429 6,160,429 Less: debt discount (46,513 ) (169,377 ) Less: debt issue costs (1,865 ) (3,525 ) Convertible debt - net 6,112,051 5,987,527 Total current debt 7,122,590 $ 6,698,531
Convertible Debt	The convertible notes issued for three months ended March 31, 2019 and year ended December 31, 2018, consist of the following terms: Three months ended March 31, 2019 Amount of Principal Raised Year ended December 31, 2018 Amount of Principal Raised Interest Rate 0% - 12% 0% - 12% Default interest rate 14% - 22% 14% - 22% Maturity November 4, 2015 –May 22, 2019 November 4, 2015 –December 7, 2018 Conversion terms 1 65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion. 3,691,578 3,691,578 Conversion terms 2 65% of the “Market Price”, which is the one lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 1,131,560 1,131,560 Conversion terms 3 70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 4 75% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion. 765,000 765,000 Conversion terms 5 60% of the “Market Price”, which is the lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 6 Conversion at $0.10 per share Paid on conversion Paid on conversion Conversion terms 7 60% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 50,000 50,000 Conversion terms 8 65% of the “Market Price”, which is the two lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 265,050 265,050 Conversion terms 9 65% of the “Market Price”, which is the two lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. 204,579 204,579 Conversion terms 10 65% of the “Market Price”, which is the one lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 11 60% of the “Market Price”, which is the two lowest trading prices for the common stock during the twelve (12) trading day period prior to the conversion. paid on conversion paid on conversion Conversion terms 12 61% of the “Market Price”, which is the average of the three lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion. 52,662 52,662 Convertible Debt 6,160,429 6,160,429 Less: Debt Discount (46,513 ) (169,377 ) Less: Debt Issue Costs (1,865 ) (3,525 ) Convertible Debt - net 6,112,051 5,987,527
Convertible Debt Terms	During the year ended December 31, 2018, the Company converted debt and accrued interest, totaling $878,214 into 4,289,679,230 shares of common stock Convertible debt consisted of the following activity and terms: Convertible Debt Balance as of December 31, 2018 6,160,429 4% - 12% Borrowings - Conversions - Convertible Debt Balance as of March 31, 2019 6,160,429
Debt Issue Costs	The following is a summary of the Company’s debt issue costs: Three months ended March 31, 2019 Year Ended December 31, 2018 Debt issue costs $ 362,423 362,423 Accumulated amortization of debt issue costs (360,558 ) (358,898 ) Debt issue costs – net $ 1,865 3,525 During the three months ended March 31, 2019 and 2018 the Company amortized $1,660 and $19,326 of debt issue costs, respectively.
Debt Discount	Three months ended March 31, 2019 Year Ended December 31, 2018 Debt discount $ 13,221,839 13,221,839 Accumulated amortization of debt discount (13,175,326 ) (13,052,462 ) Debt discount - Net $ 46,513 169,377

Convertible Debt - Derivative_2

Convertible Debt - Derivative Liabilities (Tables)	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Fair Value of the Conversion Feature	Derivative Liability –December 31, 2018 $ 13,849,591 Change in fair value of embedded derivative liability for warrants issued (693) Change in fair value of embedded derivative liability for convertible instruments 619,362 Derivative Liability –March 31, 2019 $ 14,468,260
Management Assumptions	The fair value at the commitment and re-measurement dates for the Company’s derivative liabilities were based upon the following management assumptions as of March 31, 2019: Commitment Date Re-measurement Date Expected dividends: — — Expected volatility: - 345.90%-467.58% Expected term: - 0.16–1.24Years Risk free interest rate: - 2.41% - 2.63%
Management Assumptions	The fair value at the commitment and re-measurement dates for the Company’s derivative liabilities were based upon the following management assumptions as of December 31, 2018: Commitment Date Re-measurement Date Expected dividends: — — Expected volatility: 133% - 262% 296.54%-579.57% Expected term: 0.08 - 3 Years 0.11–1.01 Years Risk free interest rate: 0.06% - 2.31% 2.23% - 2.63%

Property and Equipment (Tables)

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2019
Notes to Financial Statements
Summary of property and equipment	At March 31, 2019 and December 31, 2018, respectively, property and equipment is as follows: March 31, 2019 December 31, 2018 Website Development $ - $ 294,795 Furniture and Equipment - 143,071 Leasehold Improvements -- 6,708 Software - 54,598 Music Equipment - 2,578 Office Equipment - 80,710 Domain Name - 1,500 Sign - 628 Total - 584,588 Less: impairment of assets - (28,211) Less: accumulated depreciation and amortization - (556,377 ) Property and Equipment, Net $ - $ -

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Summary of Common Stock	(A) Common Stock During the years ended December 31, 2018, the Company issued the following common stock: Transaction Type Quantity Valuation Range of Value per share Conversion of convertible debt and accrued interest 4,373,012,563 $ 878,214 $0.0006 to- $0.00065 Services - rendered 32,678,571 46,200 $ 0.0026 Shares issued in exchange for warrant forgiveness 9,200,000 2,760 $ 0.0003 Total shares issued 4,414,891,134 $ 927,474
Summary of warrants activity	The following tables summarize all warrant grants as of March 31, 2019, and the related changes during these periods are presented below: Number of Warrants Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Balance, December 31, 2018 11,620,690 $ 0.01 1.2 Granted — Exercised — Cancelled/Forfeited (10,620,690 ) Balance, March 31, 2019 1,000,000 $ 0.01 0.1
Summary of all outstanding and exercisable warrants	A summary of all outstanding and exercisable warrants as of March 31, 2019 is as follows: Weighted Average Aggregate Intrinsic Exercise Warrants Warrants Remaining Value Price Outstanding Exercisable Contractual Life $ 0.005 1,000,000 1,000,000 0.01 $ — 1,000,000 1,000,000 0.01 $ — A summary of all outstanding and exercisable warrants as of December 31, 2018 is as follows: Weighted Average Aggregate Intrinsic Exercise Warrants Warrants Remaining Value Price Outstanding Exercisable Contractual Life $ 0.01 2,000,000 2,000,000 0.16 $ — $ 0.005 1,000,000 1,000,000 0.40 $ — $ 0.0029 8,620,690 8,620,690 0.25 $ — 11,620,690 11,620,690 0.25 $ —
Summary of Stock Options	The following tables summarize all option grants as of December 31, 2018, and the related changes during these periods are presented below: Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Life (in Years) Outstanding – December 31, 2018 95,332,500 $ - - Exercised — $ — — Forfeited or Canceled - $ — — Outstanding – March 31, 2019 95,332,500 $ 0.0025- 1.25- Exercisable – March 31, 2019 95,332,500

Going Concern (Details Narrativ

Going Concern (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Notes to Financial Statements
Net Loss (Income)	$ (1,184,171)	$ (7,534,812)
Working Capital Deficit	94,779,841
Cash Flow from Operations	$ 56,712

Debt - Summary of Convertible D

Debt - Summary of Convertible Debt (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Line of credit– related party	$ 363,087	$ 306,575
Accrued interest – related party	350,507	233,484
Accrued expenses – related party	296,945	170,945
Convertible debt	6,160,429	6,160,429
Less: debt discount	(46,513)	(169,377)
Less: debt issue costs	(1,865)	(3,525)
Convertible debt - net	6,112,051	5,987,527
Total current debt	$ 7,122,590	$ 6,698,531

Debt - Line of Credit With Prin

Debt - Line of Credit With Principle Stockholder (Details) - USD ($)	3 Months Ended		12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Beginning Balance, Line of Credit	$ 306,575
Borrowings during period	56,513	$ 206,600
Interest accrual	3,401
Ending Balance, Line of Credit	363,087		$ 306,575
Principle Stockholder
Beginning Balance, Line of Credit	$ 310,290	$ 34,156	34,156
Borrowings during period			557,299
Interest accrual			3,792
Ending Balance, Line of Credit			$ 310,290

Debt - Accounts Payable (Detail

Debt - Accounts Payable (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Accounts Payable	$ 686,635	$ 675,295
Total accounts payable	$ 686,635	$ 675,295

Debt - Schedule Of Debt Instrum

Debt - Schedule Of Debt Instruments (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Maturity	November 4, 2015 - May 22, 2019	November 4, 2015 - December 7, 2018
Convertible Debt	$ 6,160,429	$ 6,160,429
Less: Debt Discount	(46,513)	(169,377)
Less: Debt Issue Costs	(1,865)	(3,525)
Convertible Debt - net	$ 6,112,051	$ 5,987,527
Conversion Terms 1
Conversion Terms		65% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principal Raised		$ 3,691,578
Conversion Terms 2
Conversion Terms		65% of the “Market Price”, which is the one lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principal Raised		$ 1,131,560
Conversion Terms 3
Conversion Terms		70% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.
Amount of Principal Raised
Conversion Terms 4
Conversion Terms		75% of the “Market Price”, which is the average of the lowest three (3) trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principal Raised		$ 765,000
Conversion Terms 5
Conversion Terms		60% of the “Market Price”, which is the lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.
Amount of Principal Raised
Conversion Terms 6
Conversion Terms		Conversion at $0.10 per share
Amount of Principal Raised
Conversion Terms 7
Conversion Terms		60% of the “Market Price”, which is the lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principal Raised		$ 50,000
Conversion Terms 8
Conversion Terms		65% of the “Market Price”, which is the two lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principal Raised		$ 265,050
Conversion Terms 9
Conversion Terms		65% of the “Market Price”, which is the two lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.
Amount of Principal Raised		$ 204,579
Conversion Terms 10
Conversion Terms		65% of the “Market Price”, which is the one lowest trading prices for the common stock during the fifteen (15) trading day period prior to the conversion.
Amount of Principal Raised
Conversion Terms 11
Conversion Terms		60% of the “Market Price”, which is the two lowest trading prices for the common stock during the twelve (12) trading day period prior to the conversion.
Amount of Principal Raised
Conversion Terms 12
Conversion Terms		61% of the “Market Price”, which is the average of the three lowest trading prices for the common stock during the ten (10) trading day period prior to the conversion.
Amount of Principal Raised		$ 52,662
Minimum
Interest Rate	0.00%	8.00%
Default Interest rate	14.00%	14.00%
Maximum
Interest Rate	12.00%	8.00%
Default Interest rate	22.00%	22.00%

Debt - Convertible Debt (Detail

Debt - Convertible Debt (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Convertible Debt Beginning Balance, Value	$ 6,160,429	$ 6,112,938
Convertible Debt Terms, Start of Period		November 4, 2015 - December 7, 2018
Borrowings during period		$ 869,579
Non-Cash Reclassification of accrued interest converted		56,126
Conversion of debt to into 4,289,679,230 shares of common stock with a valuation of $824,379 ($0.0006 - $0.00065/share) including the accrued interest of $55,293		$ 878,214
Convertible Debt Terms, End of Period		November 4, 2015 - May 22, 2019
Convertible Debt Ending Balance, Value	$ 6,160,429	$ 6,160,429
Minimum
Convertible Debt Beginning Balance, Interest Rate	4.00%	4.00%
Interest Rate of Borrowings During Period	0.00%	8.00%
Convertible Debt Ending Balance, Interest Rate		4.00%
Maximum
Convertible Debt Beginning Balance, Interest Rate	12.00%	8.00%
Interest Rate of Borrowings During Period	12.00%	8.00%
Convertible Debt Ending Balance, Interest Rate		12.00%

Debt - Debt Discount (Details)

Debt - Debt Discount (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Debt discount	$ 13,221,839	$ 13,221,839
Accumulated amortization of debt discount	(13,052,462)	(13,052,462)
Debt discount - Net	$ 169,377	$ 169,377

Summary of Significant Accoun_5

Summary of Significant Accounting Policies and Organization - Fair Value of Financial Instruments (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Derivative Liabilities	$ 13,849,591	$ 13,849,591
Fair Value, Inputs, Level 1 [Member]
Derivative Liabilities
Fair Value, Inputs, Level 2 [Member]
Derivative Liabilities	14,468,259	13,849,591
Fair Value, Inputs, Level 3 [Member]
Derivative Liabilities

Derivative Liabilities - Fair V

Derivative Liabilities - Fair Value of the Conversion Feature (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Notes to Financial Statements
Derivative Liability, beginning balance	$ 13,849,591	$ 5,909,121
Fair value at the commitment date for convertible instruments		1,188,688
Change in fair value of embedded derivative liability for warrants issued	(693)	17,993
Change in fair value of embedded derivative liability for convertible instruments	619,362	8,062,258
Reclassification to additional paid in capital for financial instruments that ceased to be a derivative liability		(1,328,469)
Derivative Liability, ending balance	$ 14,468,259	$ 13,849,591

Derivative Liabilities - Manage

Derivative Liabilities - Management Assumptions (Details)	Mar. 31, 2019USD ($)yr	Dec. 31, 2018USD ($)yr
Expected dividends: | $
Minimum
Expected volatility:		133.00%
Expected term:		0.08
Risk free interest rate:		0.06%
Maximum
Expected volatility:		262.00%
Expected term:		3
Risk free interest rate:		2.31%
Re-measurement
Expected dividends: | $
Re-measurement | Minimum
Expected volatility:	345.90%	296.54%
Expected term:	.16	0.11
Risk free interest rate:	2.41%	2.23%
Re-measurement | Maximum
Expected volatility:	467.58%	579.57%
Expected term:	1.24	1.01
Risk free interest rate:	2.63%	2.63%

Property and Equipment (Details

Property and Equipment (Details) - USD ($)	Mar. 31, 2019	Dec. 31, 2018
Summary of property and equipment
Total		$ 584,588
Less: impairment of assets		(28,211)
Less: accumulated depreciation and amortization		(556,377)
Property & Equipment, Net
Website Development [Member]
Summary of property and equipment
Total		294,795
Furniture and Equipment [Member]
Summary of property and equipment
Total		143,071
Leasehold Improvements [Member]
Summary of property and equipment
Total		6,708
Computer Software, Intangible Asset [Member]
Summary of property and equipment
Total		54,598
Music Equipment [Member]
Summary of property and equipment
Total		2,578
Office Equipment [Member]
Summary of property and equipment
Total		80,710
Internet Domain Names [Member]
Summary of property and equipment
Total		1,500
Sign [Member]
Summary of property and equipment
Total		$ 628

Stockholders' Deficit- Summary

Stockholders' Deficit- Summary of Common Stock (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2018
Conversion of convertible debt and accrued interest, Quantity		4,373,012,563
Conversion of convertible debt and accrued interest, Valuation		$ 878,214
Services - rendered, Quantity	30,000,000	32,678,571
Services - rendered, Valuation	$ 45,000	$ 46,200
Services - rendered, Value per Share		$ 0.0026
Shares issued in exchange for warrant forgiveness, Quantity		9,200,000
Shares issued in exchange for warrant forgiveness, Valuation		$ 2,760
Shares issued in exchange for warrant forgiveness, Value per Share		$ 0.0003
Shares issued in exchange of interest - related party, Valuation	$ 446,524
Minimum
Conversion of convertible debt and accrued interest, Value per share		0.0006
Maximum
Conversion of convertible debt and accrued interest, Value per share		$ 0.00065

Stockholders' Deficit- Summar_2

Stockholders' Deficit- Summary of warrants activity (Details)	3 Months Ended
	Mar. 31, 2019yr$ / sharesshares
Equity [Abstract]
Number of Warrants, Beginning Balance, Warrants	11,620,690
Number of Warrants, Beginning Balance, Weighted Average Exercise Price | $ / shares	$ .01
Number of Warrants, Beginning Balance, Weighted Average Remaining Contractual Life (In Years) | yr	1.2
Number of Warrants, Granted
Number of Warrants, Exercised
Number of Warrants, Cancelled / Forfeited	(10,620,690)
Number of Warrants, Ending Balance, Warrants	1,000,000
Number of Warrants, Ending Balance, Weighted Average Exercise Price | $ / shares	$ .01
Number of Warrants, Ending Balance, Weighted Average Remaining Contractual Life (In Years) | yr	.1

Stockholders' Equity - Summary

Stockholders' Equity - Summary of all outstanding and exercisable warrants (Details) - $ / shares	Mar. 31, 2019	Dec. 31, 2018
Warrants Outstanding		11,620,690
Warrants Exercisable		11,620,690
$0.01
Exercise Price	$ .01
Warrants Outstanding
Warrants Exercisable
$0.005
Exercise Price	$ .005
Warrants Outstanding	1,000,000
Warrants Exercisable	1,000,000
$0.0029
Exercise Price	$ .0029
Warrants Outstanding
Warrants Exercisable
$0.006
Exercise Price	$ .006
Warrants Outstanding
Warrants Exercisable
$0.12
Exercise Price	$ .12
Warrants Outstanding
Warrants Exercisable

Stockholders' Equity - Summar_2

Stockholders' Equity - Summary of option activity (Details) - $ / shares	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Equity [Abstract]
Outstanding, Shares	95,332,500
Outstanding, Shares at Year End		95,332,500
Exercisable, Shares	95,332,500
Weighted Average Excerise Price	$ 0.0025

Litigation (Details Narrative)

Litigation (Details Narrative) - USD ($)	3 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2019	Sep. 30, 2017	Dec. 31, 2018	Sep. 25, 2017
Litigation
Court Order to Reimburse Defendant				$ 820,321
Recorded Judgement Payable	$ 819,626	$ 819,626	$ 819,626

Subsequent Events (Details Narr

Subsequent Events (Details Narrative)	4 Months Ended
	May 14, 2019USD ($)
Subsequent Events [Abstract]
Advance under terms of Line of Credit Agreement	$ 8,111