UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-Q
(Mark One)
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[X] | QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
For the quarterly period ended March 31, 2009 |
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[ ] | TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT |
For the transition period from _________________ to _________________ |
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Commission file number 333-151979 |
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Tenshon, Inc. f.k.a. Shade Down Under, Inc. |
(Exact name of small business issuer as specified in its charter) |
| | |
Nevada | 59-3842098 | |
(State or jurisdiction of incorporation or organization) | (I.R.S. Employer Identification No.) | |
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8490 S Power Rd, Ste 105-179 | |
Gilbert, Arizona 85297 | |
(Address of principal executive offices) |
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(480) 663-3166 |
(Issuer's telephone number) |
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(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 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. [X] Yes [ ] No
Indicate by a check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accredited 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 [X] No
As of May 13, 2009, there were 12,800,000 shares of the Company’s common stock issued and outstanding.
TABLE OF CONTENTS
PAGE
PART I — FINANCIAL INFORMATION | |
ITEM 1. FINANCIAL STATEMENTS | 4 |
ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIALS CONDITION AND RESULTS OF OPERATIONS | 6 |
ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK | |
ITEM 4. CONTROLS AND PROCEDURES | 9 |
ITEM 5. CONTROLS AND PROCEDURES | 11 |
PART II — OTHER INFORMATION | |
ITEM 1. LEGAL PROCEEDINGS | 12 |
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS | 12 |
ITEMS 3. DEFAULTS UPON SENIOR SECURITIES | 12 |
ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS | 12 |
ITEM 5. OTHER INFORMATION | 12 |
ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K | 12 |
SIGNATURES | 13 |
ITEM 1. FINANCIAL STATEMENTS
Tenshon, Inc. f.k.a. Shade Down Under, Inc.
Unaudited Financial Statements
For the Three Months Ended March 31, 2009 and 2008 and the
Period of May 29, 2007 (Inception) to March 31, 2009 with
Balance Sheets as of March 31, 2009 and December 31, 2008
Tenshon, Inc. f.k.a. Shade Down Under, Inc.
Unaudited Financial Statements
For the Three Months Ended March 31, 2009 and 2008 and the
Period of May 29, 2007 (Inception) to March 31, 2009 with
Balance Sheets as of March 31, 2009 and December 31, 2008
TABLE OF CONTENTS
| | Page |
Balance Sheets | F-1 |
| | |
Statements of Operations | F-2 |
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Statements of Cash Flows | F-3 |
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Notes to the Unaudited Financial Statements | F-4-5 |
TENSHON, INC. F.K.A. SHADE DOWN UNDER, INC | |
(A Development Stage Company) | |
Balance Sheets | |
| | | | | | |
| March 31, 2009 | | December 31, 2008 | |
|
| (unaudited) | | | | |
ASSETS | |
| | | | | | |
Current assets | | | | | | |
Cash | | | 4,478 | | | | 505 | |
Accounts receivable | | | - | | | | 680 | |
| | | | | | | | |
Total current assets | | | 4,478 | | | | 1,185 | |
| | | | | | | | |
Total assets | | $ | 4,478 | | | $ | 1,185 | |
| | | | | | | | |
LIABILITIES AND STOCKHOLDERS' (DEFICIT) | |
| | | | | | | | |
Current liabilities | | | | | | | | |
Accounts payable | | $ | 9,992 | | | $ | 787 | |
Loan from shareholder | | | 40,000 | | | | 15,000 | |
| | | | | | | | |
Total current liabilities | | | 49,992 | | | | 15,787 | |
| | | | | | | | |
Stockholders' Equity | | | | | | | | |
Preferred stock, $.001 par value; 5,000,000 shares authorized, no shares issued or outstanding | | | - | | | | - | |
Common stock, $.001 par value; 70,000,000 shares authorized, 12,800,000 and 12,025,600 shares issued and outstanding at March 31, 2009 and December 31, 2008 | | | 12,800 | | | | 12,026 | |
Additional paid in capital | | | 94,686 | | | | 56,740 | |
Accumulated deficit during the Development Stage | | | (153,000 | ) | | | (83,368 | ) |
Total stockholders' equity | | | (45,514 | ) | | | (14,602 | ) |
| | | | | | | | |
Total liabilities and stockholders' equity | | $ | 4,478 | | | $ | 1,185 | |
| | | | | | | | |
See accompanying notes to financial statements | |
TENSHON, INC. F.K.A. SHADE DOWN UNDER, INC | |
(A Development Stage Company) | |
Statements of Operations | |
| |
| | | | | | | | For the period from May 29, 2007 (inception) to March 31, 2009 | |
| | | | | | |
| | Three months ended March 31, | |
| | 2009 | | | 2008 | |
| | | | | | | | | |
Revenue | | $ | 17,965 | | | $ | - | | | $ | 26,567 | |
Cost of Sales | | | 12,215 | | | | - | | | | 17,389 | |
Gross Margin | | | 5,750 | | | | - | | | | 9,178 | |
| | | | | | | | | | | | |
Operating Expenses | | | | | | | | | | | | |
General and administrative | | | 4,173 | | | | 20,005 | | | | 34,210 | |
Advertising | | | 11,954 | | | | - | | | | 14,532 | |
Professional fees | | | 59,255 | | | | - | | | | 113,436 | |
Total operating expenses | | | 75,382 | | | | 20,005 | | | | 162,178 | |
| | | | | | | | | | | | |
Net loss | | $ | (69,632 | ) | | | (20,005 | ) | | $ | (153,000 | ) |
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Basic and diluted loss per common share | | $ | (0.01 | ) | | | (0.00 | ) | | | | |
| | | | | | | | | | | | |
Weighted average shares outstanding | | | 12,553,213 | | | | 9,395,000 | | | | | |
| | | | | | | | | | | | |
See accompanying notes to financial statements | |
TENSHON, INC. F.K.A. SHADE DOWN UNDER, INC | |
(A Development Stage Company) | |
Statements of Cash Flows | |
| |
| | | | | | | | From the period of May 29, 2007 (inception) to March 31, 2009 | |
| | | | | | |
| | | | | | |
| Three months ended March 31, 2009 | |
| 2009 | | | 2008 | |
Cash flows from operating activities | | | | | | | |
Net loss | | $ | (69,632 | ) | | $ | (20,005 | ) | | $ | (153,000 | ) |
Adjustments to reconcile net income to net cash used in operating activities | |
Common stock issued for services | | | 38,720 | | | | - | | | | 55,236 | |
Changes in operating assets and liabilities | | | | | | | | | |
Accounts receivable | | | 680 | | | | - | | | | - | |
Accounts payable | | | 9,205 | | | | 505 | | | | 9,992 | |
Net cash used in operating activities | | | (21,027 | ) | | | (19,500 | ) | | | (87,772 | ) |
| | | | | | | | | | | | |
Net cash used in investing activities | | | - | | | | - | | | | - | |
| | | | | | | | | | | | |
Cash flows from financing activities | | | | | | | | | |
Proceeds from shareholder loan | | | 25,000 | | | | - | | | | 40,000 | |
Contributed capital | | | - | | | | - | | | | 2,750 | |
Proceeds from sale of stock | | | - | | | | - | | | | 49,500 | |
Net cash provided by financing activities | | | 25,000 | | | | - | | | | 92,250 | |
| | | | | | | | | | | | |
Net increase in cash | | | 3,973 | | | | (19,500 | ) | | | 4,478 | |
| | | | | | | | | | | | |
Cash at beginning of period | | | 505 | | | | 24,250 | | | | - | |
| | | | | | | | | | | | |
Cash at end of period | | $ | 4,478 | | | $ | 4,750 | | | $ | 4,478 | |
| | | | | | | | | | | | |
Disclosure of non-cash financing activities: | | | | | | | | | |
Issuance of common stock for services | | $ | 38,720 | | | $ | - | | | $ | 55,236 | |
| | | | | | | | | | | | |
Supplemental Cash Flow Information: | | | | | | | | | |
Cash paid for interest | | $ | - | | | $ | - | | | $ | - | |
Cash paid for income taxes | | $ | - | | | $ | - | | | $ | - | |
| | | | | | | | | | | | |
See accompanying notes to financial statements | |
Tenshon, Inc. f.k.a. Shade Down Under, Inc.
Note to Unaudited Financial Statements
For the Three Months Ended March 31, 2009 and 2008 and the
Period of May 29, 2007 (Inception) to March 31, 2009
NOTE 1 - CONDENSED FINANCIAL STATEMENTS
The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations and cash flows at March 31, 2009 and for all periods presented have been made.
Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's December 31, 2008 audited financial statements as reported in Form 10-K filed with the SEC on April 2, 2009. The results of operations for the period ended December 31, 2009 are not necessarily indicative of the operating results for the full year.
NOTE 2 - GOING CONCERN
The Company’s financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.
In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.
Tenshon, Inc. f.k.a. Shade Down Under, Inc.
Note to Unaudited Financial Statements
For the Three Months Ended March 31, 2009 and 2008 and the
Period of May 29, 2007 (Inception) to March 31, 2009
The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.
NOTE 3 – COMMON STOCK
In January 2009, the Company issued 774,400 shares of its common stock for services valued at $.05 per share for a total consideration of $38,720.
ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIALS CONDITION AND RESULTS OF OPERATIONS
This section must be read in conjunction with the unaudited Financial Statements included in this report.
Management’s Discussion
Tenshon, Inc. f.k.a. Shade Down Under, Inc. (“TI”, “Tenshon” or the “Company”) was incorporated in the State of Nevada on May 29, 2007.
TI is a pre-manufactured shade sail company, specializing in the retail sales of shade sails that not only provide coverage from the elements, but also presents architectural and aesthetic shade solutions.
While much of 2007 and 2008 have been spent in structuring for capital growth, we expect 2009 to be the year in which our operational plans commence full implementation. The current focus of Tenshon, Inc. is to develop an internet based marketing program primarily for homeowners who will purchase shade products, and to provide installation information and direction to ensure successful shade projects. The principals of TI have been successful in previous projects for other firms involving the development and utilization of a web based marketing system for commercial shade projects. With the assistance of web optimization specialists, these projects were ranked high on Google, which provided potential customer interest on a national basis, in addition to local clients who were directed to the site. While minimal funds have been generated to date, primarily from our offering, we believe they provide a sufficient base on which to build, particularly since our initial efforts are directed towards a web based marketing program.
We recently rented an office in Gilbert, Arizona and have acquired office equipment and supplies in order to commence operations. We have generated interest from outside companies, and believe 2009 will see the establishment of our initial business base. We are relying on knowledge and industry experience to help us in making minimal funding go a long way.
In addition to personal contacts, we have developed an extensive web site featuring our products and services. As sales increase and discretionary funds become available, we will research our best option for expanding our products and services to a broader market.
We currently have two officers and two directors. Mr. Matthew Dickerson is the President, Chief Executive Officer and Director. Mr. Todd Sarager is the Chief Financial Officer and Secretary. The officers allocate time and personal resources to TI on a part-time basis. As of the date of this filing, TI has 12,800,000 shares of $0.001 par value common stock issued and outstanding.
Our mailing address of our principal executive offices is located at 8490 S. Power Road, Suite.105-179, Gilbert, AZ 85297. Our corporate telephone number is (480) 663-3166 and our fax number is (480) 663-3166.
Tenshon, Inc.’s fiscal year end is December 31.
We are a small, start-up company that has not generated any significant revenues and lacks a stable customer base. At the present time, each potential customer generally obtains his or her shade supplies from several different sources. TI plans to either stock the actual items most generally needed or whose use is reasonably anticipated, or to enter into strategic alliances with manufacturers or large distributors who will maintain such items.
In the initial approximately twenty-two months operating period from May 29, 2007(inception) to March 31, 2009, the Company generated $26,567 of revenues and $17,389 in costs of goods sold while incurring $162,178 in professional fees, advertising costs and general and administrative expenses. This resulted in a cumulative net loss of $153,000 for the period then ended from inception, which is equivalent to $(0.01) per share.
During the three months ended March 31, 2009, the Company generated $17,965 revenues with a total cost of goods sold of $12,215 while incurring $75,382 in professional fees, advertising costs and general and administrative expenses. This resulted in a net loss for three months ended March 31, 2009 of $69,632.
During the three months ended March 31, 2008, the Company generated no revenues while incurring general and administrative costs of $20,005 resulting in a net loss of $20,005 for the three months ended March 31, 2008.
The net loss for the period is attributable to the Company being in the development stage and continuing to build a strong customer base. Management anticipates increases in revenues through the year as the Company gains a stronger client base.
Liquidity and Capital Resources
As of March 31, 2009, the Company had negative working capital of $45,514 and $4,478 in cash. All expenses associated with the operation of the Company will be paid for through loans to the Company from a director until we generate positive cash flow from current operations. We anticipate being cash flow positive during calendar year 2009.
TI has limited capital resources from which to operate. Without the realization of either significant cash flow from ongoing revenue or additional capital investment, the Company may not be able to continue without short term loans from its current officers and directors. The Company’s independent auditors have expressed substantial doubt about the Company's ability to continue as a going concern.
During the three months ended March 31, 2009, the Company received $25,000 in shareholder loans to fund operations.
Plan of Operation
Tenshon, Inc. is a pre-manufactured shade sail company, specializing in the retail sales of Coolaroo shade sails that not only provide coverage from the elements, but also presents architectural and aesthetic shade solutions.
While much of 2007 and 2008 have been spent in structuring for capital growth, we expect 2009 to be the year in which our operational plans begin to be implemented. The current focus of Tenshon (“TI”) is to develop an internet based marketing program primarily for homeowners who will purchase shade products, and to provide installation information and direction to ensure successful shade projects. The principal of TI has been successful in previous projects for other firms involving the development and utilization of a web based marketing system for commercial shade projects. With the assistance of web optimization specialists, these projects were ranked high on Google, which provided potential customer interest on a national basis, in addition to local clients who were directed to the site. While minimal funds have been generated to date, primarily from our offering, we believe they provide a sufficient base on which to build, particularly since our initial efforts are directed towards a web based marketing program.
We recently rented an office in Gilbert, Arizona and have acquired office equipment and supplies in order to commence operations. We have generated interest from outside companies, and believe 2009 will see the establishment of our initial business base. We are relying on knowledge and industry experience to help us in making minimal funding go a long way.
Tenshon, Inc. was incorporated on May 29, 2007. As of March 31, 2009, TI has generated no significant revenues while incurring substantial expenses as reflected in the attached financials. This resulted in a net loss since inception, which is attributable to general and administrative expenses.
Since incorporation, Tenshon, Inc. has financed its operations through minimal initial capitalization and nominal business activity.
To date, Tenshon, Inc. has not implemented its fully planned principal operations or strategic business plan. Presently, TI is attempting to secure sufficient monetary assets to increase operations. TI cannot assure any investor that it will be able to enter into sufficient business operations adequate enough to ensure continued operations.
The realization of sales revenues in the next 12 months is important in the execution of the plan of operations. However, TI cannot guarantee that it will generate such growth. If TI does not produce sufficient cash flow to support operations over the next 12 months, TI may need to raise additional capital by issuing capital stock in exchange for cash in order to continue as a going concern. There are no formal or informal agreements to attain such financing. TI cannot assure any investor that, if needed, sufficient financing can be obtained or, if obtained, that it will be on reasonable terms. Without realization of additional capital, it would be unlikely for operations to continue.
TI management does not expect to incur research and development costs.
TI currently does not own any significant plant or equipment that it would seek to sell in the near future.
TI management does not anticipate the need to hire employees over the next 12 months; with the possible exception of administrative support should business develop of a sufficient nature to necessitate such expenditure. Currently, TI believes the services provided by its officers and directors appear sufficient at this time. TI believes that its operations are currently on a small scale that is controllable by the present management.
TI has not paid for expenses on behalf of any director. Additionally, TI believes that this policy shall not materially change.
TI has no plans to seek a business combination with another entity in the foreseeable future.
ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
Foreign Currency Exchange Risk
Our revenue is invoiced and received in United States dollars. We currently have no customers outside the U.S. and therefore have no exposure to foreign currency exchange risk.
Interest Rates
Our exposure to market risk for changes in interest rates relates primarily to the increase or decrease in the amount of interest income we earn on our investment portfolio. Our investment portfolio consists of liquid investments that have maturities of three months or less. Our risk associated with fluctuating interest income is limited to investments in interest rate sensitive financial instruments. Under our current policy, we do not use interest rate derivative instruments to manage this exposure to interest rate changes. We seek to ensure the safety and preservation of its invested principal by limiting default risk, market risk, and reinvestment risk. We mitigate default risk by investing in short-term investment grade securities.
Management’s Report On Internal Control Over Financial Reporting
Our management is responsible for establishing and maintaining adequate internal control over financial reporting.
Internal control over financial reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Securities Exchange Act of 1934 as a process designed by, or under the supervision of, the company’s principal executive and principal financial officers and effected by the company’s board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America and includes those policies and procedures that:
· | Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the company; |
· | Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with accounting principles generally accepted in the United States of America and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and |
· | Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company’s assets that could have a material effect on the financial statements. |
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Because of the inherent limitations of internal control, there is a risk that material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting. However, these inherent limitations are known features of the financial reporting process. Therefore, it is possible to design into the process safeguards to reduce, though not eliminate, this risk.
As of March 31, 2009, management assessed the effectiveness of our internal control over financial reporting based on the criteria for effective internal control over financial reporting established in Internal Control--Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO") and SEC guidance on conducting such assessments. Based on that evaluation, they concluded that, during the period covered by this report, such internal controls and procedures were not effective to detect the inappropriate application of US GAAP rules as more fully described below. This was due to deficiencies that existed in the design or operation of our internal controls over financial reporting that adversely affected our internal controls and that may be considered to be material weaknesses.
The matters involving internal controls and procedures that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties consistent with control objectives; and (3) ineffective controls over period end financial disclosure and reporting processes. The aforementioned material weaknesses were identified by our Chief Executive Officer in connection with the review of our financial statements as of (End of Quarter).
Management believes that the material weaknesses set forth in items (2) and (3) above did not have an effect on our financial results. However, management believes that the lack of a functioning audit committee and the lack of a majority of outside directors on our board of directors results in ineffective oversight in the establishment and monitoring of required internal controls and procedures, which could result in a material misstatement in our financial statements in future periods.
Management’s Remediation Initiatives
In an effort to remediate the identified material weaknesses and other deficiencies and enhance our internal controls, we have initiated, or plan to initiate, the following series of measures:
· | We will create a position to segregate duties consistent with control objectives and will increase our personnel resources and technical accounting expertise within the accounting function when funds are available to us, and; |
· | We plan to appoint one or more outside directors to our board of directors who shall be appointed to an audit committee resulting in a fully functioning audit committee who will undertake the oversight in the establishment and monitoring of required internal controls and procedures such as reviewing and approving estimates and assumptions made by management when funds are available to us. |
ITEM 5. CONTROLS AND PROCEDURES |
Based on their most recent review, which was completed within ninety days of the filing of this report, TI’s Officers have concluded that the Company’s disclosure controls and procedures are not effective to ensure that information required to be disclosed by TI in the reports it files or submits under the Securities Exchange Act of 1934, as amended, is accumulated and communicated to TI’s management, including its Officers, as appropriate to allow timely decisions regarding required disclosure and are effective to ensure that such information is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms. There were no significant changes in TI’s internal controls or in other factors that could significantly affect those controls subsequent to the date of their evaluation.
PART II — OTHER INFORMATION
ITEM 1. LEGAL PROCEEDINGS |
None.
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS |
None
ITEMS 3. DEFAULTS UPON SENIOR SECURITIES |
None.
ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS |
None.
ITEM 5. OTHER INFORMATION |
ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K |
(a) Exhibits required by Item 601 of Regulation S-B |
| |
Exhibit Number | Name and/or Identification of Exhibit |
| |
31.1 | Certification of Principal Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
31.2 | Certification of Principal Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 |
32.1 | Certification of Principal Executive Officer and Principal Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act 0f 2002 |
(b) Reports on Form 8-K
During the period ended March 31, 2009, TENSHON, INC. filed the following Current Reports on Form 8-K:
Date of Report | Date Filed | Items Reported |
8K | April 1, 2009 | Officer Change and Name Change |
| | | |
SIGNATURES
In accordance with the requirements of the Exchange Act, the registrant caused this amended report to be signed on its behalf by the undersigned, thereunto duly authorized.
| Tenshon, Inc. | |
| (Registrant) | |
Signature | Title | Date |
| | |
/s/Matthew Dickerson | President, CEO, Treasurer & Director | May 13, 2009 |
Matthew Dickerson | | |
| | |
/s/Todd Sarager | Chief Financial Officer & Secretary | May 13, 2009 |
Todd Sarager | | |
| | |
/s/Todd Sarager | Principal Accounting Officer | May 13, 2009 |
Todd Sarager | | |
| | |
| | |
| | |