Bonamour (BONI) 10-Q 2012 Q1 Quarterly report

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

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

For the quarterly period ended March 31, 2012

or

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

For the transition period from to

Commission File No. 000-53186

BONAMOUR, INC.

(Exact name of registrant as specified in its charter)

Colorado	37-1441050
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

5190 N. Central Expressway, Suite 900, Dallas, Texas	75206-5141
(Address of principal executive offices)	(Zip Code)

(214) 855-0808

(Registrant’s telephone number, including area code)

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

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.   Yes  x  No  ¨

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).   Yes  x  No  ¨

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer  ¨                                                                                     Accelerated filer  ¨

Non-accelerated filer ¨                                                                           Smaller reporting company x

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

The number of shares outstanding of the Registrant’s Common Stock as of May 9, 2012 was 199,500,000.

TABLE OF CONTENTS

		Page
PART I –FINANCIAL INFORMATION		1
ITEM 1.	FINANCIAL STATEMENTS	1
	Condensed Balance Sheets as of March 31, 2012 (Unaudited) and December 31, 2011 (Audited)	1
	Condensed Statements of Operations for the Three Months Ended March 31, 2012 and 2011  and for the Period from Inception August 9, 2002 (Inception) through March 31, 2012 (Inception)	2
	Statement of Stockholders’ Deficit For the Period From August 9, 2002 (Inception) through March 31, 2012 (Unaudited)	3
	Condensed Statements of Cash Flows for the Three Months Ended March 31, 2012 and 2011 and for the Period from Inception (August 9, 2002)  through March 31, 2012 (Unaudited)	4
	Notes to Condensed Financial Statements	5
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	7
ITEM 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	9
ITEM 4.	CONTROLS AND PROCEDURES	9
PART II – OTHER INFORMATION		10
ITEM 1.	LEGAL PROCEEDINGS	10
ITEM 1A.	RISK FACTORS	10
ITEM 2.	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	10
ITEM 3.	DEFAULTS UPON SENIOR SECURITIES	10
ITEM 4.	MINE SAFETY DISCLOSURES	10
ITEM 5.	OTHER INFORMATION	10
ITEM 6.	EXHIBITS	10
SIGNATURES		10

PART I - FINANCIAL INFORMATION

ITEM 1.  FINANCIAL STATEMENTS

BONAMOUR, INC.
(A DEVELOPMENT STAGE COMPANY)
CONDENSED BALANCE SHEETS
	March 31,			December 31,
	2012			2011
	(unaudited)			(audited)
ASSETS
Current Assets:
Cash	$	1,478,651		$	1,511,338
Amount due from related party		33,381			-
Prepaid expense		1,375			2,750
Total current assets		1,513,407			1,514,088
Other Assets:
Software development costs, net of amortization
of $3,750 and $2,500, respectively		11,250			12,500
Total other assets		11,250			12,500
Total assets	$	1,524,657		$	1,526,588
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities:
Customer deposit-related party	$	1,511,250		$	1,511,250
Accounts payable		57,384			20,353
Total current liabilities		1,568,634			1,531,603
Commitments and Contingencies
Stockholders' Deficit:
Preferred stock - no par value; 25,000,000 shares authorized;
5,000,000 shares issued and outstanding		210,000			210,000
Common stock - no par value; 500,000,000 shares authorized;
199,500,000 shares issued and outstanding		15,000			15,000
Additional paid in capital		32,756			32,756
Deficit accumulated during development stage		(301,733	)		(262,771	)
Total stockholders' deficit		(43,977	)		(5,015	)
Total liabilities and stockholders' deficit	$	1,524,657		$	1,526,588

The accompanying footnotes are an integral part of these financial statements.

1

BONAMOUR, INC.
(A DEVELOPMENT STAGE COMPANY)
CONDENSED STATEMENTS OF OPERATIONS
FOR THE THREE MONTHS ENDED MARCH 31, 2012 AND 2011 AND
FOR THE PERIOD FROM AUGUST 9, 2002 (INCEPTION) THROUGH MARCH 31, 2012
(UNAUDITED)
							August 9, 2002
							(Inception)
	Three Months Ended						through
	March 31, 2012			March 31, 2011			March 31, 2012
Revenues, net	$	-		$	-		$	4,500
Operating expenses:
Selling, general and administration		37,712			73,429			302,483
Amortization expense		1,250			-			3,750
Total operating expenses		38,962			73,429			306,233
Loss before taxes		(38,962	)		(73,429	)		(301,733	)
Provision for income taxes		-			-			-
Net loss	$	(38,962	)	$	(73,429	)	$	(301,733	)
Loss per share, basic and diluted	$	(0.00	)	$	(0.00	)
Weighted average number of shares outstanding		199,500,000			199,500,000

The accompanying footnotes are an integral part of these financial statements.

2

BONAMOUR, INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENT OF STOCKHOLDERS' DEFICIT
FOR PERIOD FROM AUGUST 9, 2002 (INCEPTION) THROUGH MARCH 31, 2012
UNAUDITED
	Preferred Stock				Common Stock					Additional Paid		Accumulated
	Shares		Amount		Shares			Amount		in Capital		Deficit			Total
Balance, August 9, 2002 (inception)		-	$	-		-		$	-	$	-	$	-		$	-
Shares issued to founders		-		-		199,500,000			15,000		-		-			15,000
Net loss		-		-		-	��		-		-		(43	)		(43	)
Balance, December 31, 2002		-		-		199,500,000			15,000		-		(43	)		14,957
Net loss		-		-		-			-		-		(14,954	)		(14,954	)
Balance, December 31, 2003		-		-		199,500,000			15,000		-		(14,997	)		3
Net loss		-		-		-			-		-		-			-
Balance, December 31, 2004		-		-		199,500,000			15,000		-		(14,997	)		3
Net loss		-		-		-			-		-		(57	)		(57	)
Balance, December 31, 2005		-		-		199,500,000			15,000		-		(15,054	)		(54	)
Net loss		-		-		-			-		-		(45	)		(45	)
Balance, December 31, 2006		-		-		199,500,000			15,000		-		(15,099	)		(99	)
Net income		-		-		-			-		-		2			2
Balance, December 31, 2007		-		-		199,500,000			15,000		-		(15,097	)		(97	)
Net loss		-		-		-			-		-		(6,170	)		(6,170	)
Balance, December 31, 2008		-		-		199,500,000			15,000		-		(21,267	)		(6,267	)
Net loss		-		-		-			-		-		(16,700	)		(16,700	)
Balance, December 31, 2009		-		-		199,500,000			15,000		-		(37,967	)		(22,967	)
Forgiveness of debt-related party		-		-		-			-		32,756		-			32,756
Net loss		-		-		-			-		-		(9,789	)		(9,789	)
Balance, December 31, 2010		-		-		199,500,000			15,000		32,756		(47,756	)		-
Issuance of preferred stock in
exchange for debt		5,000,000		210,000		-			-		-		-			210,000
Net loss		-		-		-			-		-		(215,015	)		(215,015	)
Balance, December 31, 2011		5,000,000		210,000		199,500,000			15,000		32,756		(262,771	)		(5,015	)
Net loss		-		-		-			-		-		(38,962	)		(38,962	)
Balance, March 31, 2012		5,000,000	$	210,000		199,500,000		$	15,000	$	32,756	$	(301,733	)	$	(43,977	)

The accompanying footnotes are an integral part of these financial statements.

3

BONAMOUR, INC.
(A DEVELOPMENT STAGE COMPANY)
CONDENSED STATEMENTS OF CASH FLOWS
FOR THE THREE MONTHS ENDED MARCH 31, 2012 AND 2011 AND
FOR THE PERIOD FROM AUGUST 9, 2002 (INCEPTION) THROUGH MARCH 31, 2012
UNAUDITED
							August 9, 2002
							(Inception)
	Three Months Ended						through
	March 31, 2012			March 31, 2011			March 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(38,962	)	$	(73,429	)	$	(301,733	)
Adjustments to reconcile net loss to net cash flows
provided by (used in) operating activities:
Amortization of software development costs		1,250			-			3,750
Change in operating assets and liabilities:
Prepaid expense		1,375			(9,500	)		(1,375	)
Customer deposit-related party		-			-			1,511,250
Accounts payable		37,031			20,719			57,384
Net cash flows provided by (used in) operating activities		694			(62,210	)		1,269,276
CASH FLOWS FROM INVESTING ACTIVITIES
Software development costs		-			(5,000	)		(15,000	)
Amount due from related party		(33,381	)		-			(33,381	)
Net cash flows used in investing activities		(33,381	)		(5,000	)		(48,381	)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of common stock		-			-			15,000
Proceeds from related party loan		-			67,210			242,756
								-
Net cash flows provided by financing activities		-			67,210			257,756
Increase (decrease)  in cash		(32,687	)		-			1,478,651
Cash, beginning of period		1,511,338			-			-
Cash, end of period	$	1,478,651		$	-		$	1,478,651
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of preferred stock in exchange for debt	$	-		$	-		$	210,000

The accompanying footnotes are an integral part of these financial statements.

4

BONAMOUR, INC.

 (A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS

MARCH 31, 2012

NOTE A – BASIS OF PRESENTATION AND RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

Interim Financial Reporting

While the information presented in the accompanying interim financial statements is unaudited, it includes all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, results of operations and cash flows for the interim periods presented in accordance with generally accepted accounting principles in the United States of America ("GAAP").  These interim financial statements follow the same accounting policies and methods of application as used in the December 31, 2011 audited financial statements of the Bonamour, Inc. (the “Company”).  All adjustments are of a normal, recurring nature. Interim financial statements and the notes thereto do not contain all of the disclosures normally found in year-end audited financial statements and these Notes to Financial Statements are abbreviated and contain only certain disclosures related to the three month periods ended March 31, 2012 and 2011.  It is suggested that these interim financial statements be read in conjunction with the Company’s audited financial statements and related notes for the year ended December 31, 2011 included in our Form 10K, filed with the Securities Exchange Commission on April 12, 2012. Operating results for the three months ended March 31, 2012 are not necessarily indicative of the results that can be expected for the year ending December 31, 2012.

Development Stage Activities

The Company is presently in the development stage with no significant revenues from operations.  Accordingly, all of the Company’s operating results and cash flows reported in the accompanying financial statements are considered to be those related to development stage activities and represent the cumulative from inception amounts from its development stage activities reported pursuant to Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 915-10-05, Development Stage Entities.

Recent Accounting Pronouncements

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

NOTE B -- GOING CONCERN

The financial statements of the Company have been prepared in conformity with GAAP, and assume that the Company will continue as a going concern.  The Company expects to incur losses as it expands.  To date, the Company's cash flow requirements have been met through the sale of its common stock, cash advances from related parties, and established trade credit.  There is no assurance that additional funds will be available for the Company to finance its operations should the Company be unable to realize profitable operations. These conditions, among others, give rise to substantial doubt about the Company’s ability to continue as a going concern.  The financial statements do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should the Company be unable to continue in operation.

NOTE C – CUSTOMER DEPOSIT-RELATED PARTY

On December 28, 2011, the Company accepted a purchase order from Bon Amour International, LLC, the majority shareholder of the Company (“BAI”), pursuant to which the Company will deliver certain Bonamour branded products to BAI for consumer resale by BAI in Asia.  The payment terms called for an advance payment of $1,511,250.  The payment was received on December 30, 2011 and recorded as customer deposit-related party on the Company’s financial statements.

5

BONAMOUR, INC.

 (A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS

MARCH 31, 2012

NOTE D – RELATED PARTIES

During the three months ended March 31, 2012, the Company advanced BAI $33,381.  BAI provides office space for the Company at no charge.  Management considers the Company's current office space arrangement adequate.

NOTE E – INCOME TAXES

Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company does not expect to pay any significant federal or state income tax for 2012 as a result of the losses recorded during the three months ended March 31, 2012 as well as additional losses expected for the remainder of 2012 as well as from generating net operating loss carry forwards from prior years.  Accounting standards require the consideration of a valuation allowance for deferred tax assets if it is "more likely than not" that some component or all of the benefits of deferred tax assets will not be realized.  As of March 31, 2012, the Company maintains a full valuation allowance for all deferred tax assets. Based on these requirements, no provision or benefit for income taxes has been recorded.  There were no recorded unrecognized tax benefits at the end of the reporting period.

6

ITEM 2.  MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

We urge you to read the following discussion in conjunction with management’s discussion and analysis contained in our Annual Report on Form 10-K for the year ended December 31, 2011, as well as with our condensed financial statements and the notes thereto included elsewhere herein.

CAUTION REGARDING FORWARD-LOOKING STATEMENTS

Our prospects are subject to uncertainties and risks. In this Quarterly Report on Form 10-Q, we make forward-looking statements in this Item 2 and elsewhere that also involve substantial uncertainties and risks. These forward-looking statements are based upon our current expectations, estimates and projections about our business, and reflect our beliefs and assumptions based upon information available to us at the date of this report. In some cases, you can identify these statements by words such as “if,” “may,” “might,” “will, “should,” “expects,” “plans,” “anticipates,” “believes,” “estimates,” “predicts,” “potential,” “continue,” and other similar terms. These forward-looking statements include, among other things, plans for proposed operations, descriptions of our strategies, our product and market development plans, and other objectives, expectations and intentions, the trends we anticipate in our business and the markets in which we operate, and the competitive nature and anticipated growth of those markets.

We caution readers that forward-looking statements are predictions based on our current expectations about future events. These forward-looking statements are not guarantees of future performance and are subject to risks, uncertainties and assumptions that are difficult to predict. Our actual results, performance or achievements could differ materially from those expressed or implied by the forward-looking statements as a result of a number of factors, including but not limited, to the risks and uncertainties discussed in our other filings with the SEC. We undertake no obligation to revise or update any forward-looking statement for any reason.

Overview

We are a developer, distributor and reseller of health and beauty products and originator of the “mind- body” system, a line of skincare products that we have developed and nutraceutical products we are developing to help people “live their best life.”  Our products are currently sold under the “Bonamour” name, and while we intend to continue to develop and expand our line of BonamourTM-branded mind-body products, we may in the future sell our products under different labels, or serve as a reseller or distributor of health and beauty products for third party brands.

Since early 2011, we have been developing our Bonamour-branded skincare products and anticipate delivery of our first shipment in July of 2012.Our current focus is on the Asian beauty and wellness market, which we believe has tremendous opportunities for expansion and growth.  While our objectives include branching out to other markets and developing a wider customer base, currently our sole customer is Bon Amour International, LLC (“BAI”), a multi-level marketing company focused on developing a global platform for entrepreneurs, wellness professionals, and individuals, which seeks to develop a global lifestyle wellness brand.  BAI has the exclusive right to sell Bonamour-branded products throughout Asia, and is our largest shareholder, holding approximately 73%of our voting stock.  BAI is controlled by Nathan Halsey, who also serves as our sole officer and director.  However, BAI is a separate company from us, and we have no economic interest in BAI or its business or operations.

Our principal office is located at 5190 North Central Expressway, Suite 900, Dallas, Texas and our telephone number is (214) 855-0808.  We are traded on the OTC Market Groups, Inc. OTCQB (the “OTCQB”) under the symbol “BONI.”  We do not currently have a corporate website.

7

Basis of Presentation of Financial Information

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America (“GAAP”), which contemplate continuation of the Company as a going concern, which is dependent upon the Company's ability to establish itself as a profitable business.  At March 31, 2012, the Company had an accumulated deficit of $301,733, and for the three months ended March 31, 2012, incurred net losses of $38,962.  Management expects that the Company will need to raise additional capital to commence and sustain operations until such time as the Company can achieve profitability. However, there can be no assurance that management will be successful in obtaining additional funding or in attaining profitable operations.

The financial statements do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should the Company be unable to continue in operation.

Critical Accounting Policies

There have been no changes from the Critical Accounting Policies described in our Annual Report on Form 10-K filed with the Securities and Exchange Commission on April 12, 2012.

Liquidity and Capital Resources

Since our inception, we have not attained a level of operations that allows us to meet its current overhead.  We do not contemplate attaining profitable operations until we execute plans to grow our manufacture and sales operations. Nevertheless, there can be no assurance that management will be able to successfully implement such plans and if executed, there can be no assurance that operating levels sufficient to sustain profitability can ever be achieved.  We expect to be dependent upon obtaining additional financing in order to adequately fund working capital, infrastructure and expenses in order to execute plans for future operations, so that we can achieve a level of revenue adequate to support our cost structure, none of which can be assured. These factors raise substantial doubt about our ability to continue as a going concern and the accompanying financial statements do not include any adjustments related to the recoverability or classification of asset carrying amounts or the amounts and classification of liabilities that may result should we be unable to continue as a going concern.

As of March 31, 2012, the Company’s cash balance was $1,478,651 and we had liabilities totaling $1,568,634, which include $1,511,250 deposits made for the purchase of product by BAI for resale.  At March 31, 2012 the Company’s working capital deficit was $55,227.

Since the change in control that occurred in January 2011 in which BAI acquired 90% of the then outstanding common stock of the Company, BAI, who remains the Company’s majority shareholder, has advanced funds on behalf of the Company to satisfy current legal, accounting and administrative obligations.  In December 2011, certain of these advances were converted into 5,000,000 shares of the Company’s Series A Preferred Stock.

Management expects that the Company will need to raise additional capital to sustain operations until such time as the Company can fully implement its plans of operation and achieve profitability. The terms of financing that may be raised, if any, may not be on terms acceptable by the Company. If adequate funds cannot be raised outside of the Company, our current shareholders may need to contribute additional funds to sustain operations.

Results of Operations

Comparison of Three Months Ended March 31, 2012 and March 31, 2011

For the each of the three month periods ended March 31, 2012 and 2011, the Company had no revenue.  During the three months ended March 31, 2012, the Company had operating expenses totaling $38,962 compared to $73,429 for the same period in 2011, a decrease of $34,467.  This change is primarily a result of reduced travel expense.

Off Balance Sheet Arrangements

We do not have any off balance sheet arrangements.

8

ITEM 3.  QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Our Company is a “smaller reporting company” as defined by Rule 12b-2 of the Exchange Act, and as such, is not required to provide the information required under this Item.

ITEM 4.  CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Nathan Halsey, our principal executive and financial officer, conducted an evaluation of the effectiveness of the design and operation of the Company's disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) promulgated under the Exchange Act) as of March 31, 2012, pursuant to Exchange Act Rule 13a-15. Such disclosure controls and procedures are designed to ensure that information required to be disclosed by the Company is accumulated and communicated to the appropriate management on a basis that permits timely decisions regarding disclosure. Based upon that evaluation, the Company's principal executive and financial officer concluded that the Company's disclosure controls and procedures as of March 31, 2012 were effective to provide reasonable assurance that information required to be disclosed in the Company’s periodic filings under the Exchange Act is accumulated and communicated to our management to allow timely decisions regarding required disclosure.

Changes in Internal Control Over Financial Reporting

There were no changes in our internal controls over financial reporting during the quarter ended March 31, 2012 that have materially affected or are reasonably likely to materially affect our internal controls over financial reporting.

Limitations on the Effectiveness of Controls

Our disclosure controls and procedures provide our principal executive and financial officer with reasonable assurances that our disclosure controls and procedures will achieve their objectives. However, our management does not expect that our disclosure controls and procedures or our internal control over financial reporting can or will prevent all human error. A control system, no matter how well designed and implemented, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Furthermore, the design of a control system must reflect the fact that there are internal resource constraints, and the benefit of controls must be weighed relative to their corresponding costs. Because of the limitations in all control systems, no evaluation of controls can provide complete assurance that all control issues and instances of error, if any, within our company are detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur due to human error or mistake. Additionally, controls, no matter how well designed, could be circumvented by the individual acts of specific persons within the organization. The design of any system of controls is also based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated objectives under all potential future conditions.

Management is aware that there is a lack of segregation of duties at the Company due to the fact that the Company only has one director and executive officer dealing with general administrative and financial matters. This constitutes a significant deficiency in the internal controls. Management has decided that considering the officer/director involved, the control procedures in place, and the outsourcing of certain financial functions, the risks associated with such lack of segregation were low and the potential benefits of adding additional employees to clearly segregate duties did not justify the expenses associated with such increases. Management plans to re-evaluate this situation periodically. In light of the Company’s current cash flow situation, the Company does not intend to increase staffing to mitigate the current lack of segregation of duties within the general administrative and financial functions.

9

PART II - OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS

None.

ITEM 1A.  RISK FACTORS

Our Company is a “smaller reporting company” as defined by Rule 12b-2 of the Exchange Act, and as such, is not required to provide the information required under this Item.

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

There are no unreported sales of unregistered securities during the quarter ended March 31, 2012.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4.  MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5.  OTHER INFORMATION

None.

ITEM 6.  EXHIBITS

The following exhibits are filed with this Quarterly Report on Form 10-Q or are incorporated by reference as described below.

Exhibit	Description
31.1	Certification of Principal Executive Officer and Principal Financial Officer pursuant to Rule 13a-14a/Rule 14d-14(a)*
32.1	Certification of Principal Executive Officer and Principal Financial Officer pursuant to 18 U.S.C. Section 1350*
101.1	Interactive data files pursuant to Rule 405 of Regulation S-T*

*Filed herewith.

SIGNATURES

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

May 15, 2012	BONAMOUR, INC.
	By:	/s/ Nathan Halsey
		Nathan Halsey
		President, Chief Executive Officer and Secretary  (Principal Executive Officer, Principal Financial and Accounting Officer and Authorized Signatory)

10