LED Lighting (LEDL) 10-Q/A 17 Apr 14 2013 Q2 Quarterly report (amended) Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2013	Aug. 09, 2013
Document and Entity Information:	'	'
Entity Registrant Name	'LED Lighting Co	'
Document Type	'10-Q	'
Document Period End Date	30-Jun-13	'
Amendment Flag	'false	'
Entity Central Index Key	'0001502659	'
Current Fiscal Year End Date	'--12-31	'
Entity Common Stock, Shares Outstanding	'	4,400,000
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'No	'
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q2	'

CONDENSED_BALANCE_SHEETS

CONDENSED BALANCE SHEETS (USD $)	Jun. 30, 2013	Dec. 31, 2012
Current Assets	'	'
Cash held in escrow	$58,183	$0
TOTAL ASSETS	58,183	0
Current Liabilities	'	'
Accrued liabilities	32,583	10,190
Total Liabilities	32,583	10,190
Stockholders' Equity (Deficit)	'	'
Preferred stock, $0.0001 par value, 20,000,000 shares authorized; no shares issued and outstanding	0	0
Common stock, $0.0001 par value, 100,000,000 shares authorized; 4,400,000 and 20,000,000 shares issued and outstanding as of June 30, 2013 and December 31, 2012, respectively	440	2,000
Additional paid-in capital	345,190	13,630
Deficit accumulated during the development stage	-320,030	-25,820
Total Stockholders' Equity (Deficit)	25,600	-10,190
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$58,183	$0

Condensed_Balance_Sheets_Paren

Condensed Balance Sheets Parentheticals (USD $)	Jun. 30, 2013	Dec. 31, 2012
Balance Sheets Parentheticals	'	'
Preferred Stock par value	$0.00	$0.00
Preferred Stock Shares authorized	20,000,000	20,000,000
Preferred Stock Shares issued	0	0
Common Stock Par Value	$0.00	$0.00
Common Stock Shares authorized	100,000,000	100,000,000
Common Stock Shares issued	4,400,000	20,000,000
Common Stock Shares outstanding	4,400,000	20,000,000

CONDENSED_STATEMENTS_OF_OPERAT

CONDENSED STATEMENTS OF OPERATIONS (unaudited) (USD $)	3 Months Ended		6 Months Ended		35 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013
Revenue	'	'	'	'	'
Revenues	$0	$0	$0	$0	$0
Cost of revenue	0	0	0	0	0
Gross profit	0	0	0	0	0
Operating expenses	283,339	3,710	294,210	13,590	320,030
Loss before tax expense	-283,339	-3,710	-294,210	-13,590	-320,030
Income tax	0	0	0	0	0
Net loss	($283,339)	($3,710)	($294,210)	($13,590)	($320,030)
Loss per share basic and diluted	($0.02)	$0	($0.02)	$0	'
Weighted average shares basic and diluted	14,342,857	20,000,000	17,155,801	20,000,000	0

CONDENSED_STATEMENT_OF_CHANGES

CONDENSED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) (USD $)	Common Stock Shares	Common Stock Amount	Additional Paid-in Capital	Deficit Accumulated During the Development Stage	Total Stockholders' Deficit
		USD ($)	USD ($)	USD ($)	USD ($)
Balance at Jul. 19, 2010	0	0	0	0	0
Shares issued for cash	20,000,000	2,000	0	0	2,000
Expenses paid by stockholders	'	$0	$1,250	$0	$1,250
Net loss	'	0	0	-1,250	-1,250
Balance at Dec. 31, 2010	20,000,000	2,000	1,250	-1,250	2,000
Stock redemption	-19,500,000	-1,950	0	0	-1,950
Shares issued for cash	19,500,000	1,950	0	0	1,950
Expenses paid by stockholders	'	0	2,500	0	2,500
Net loss	'	0	0	-2,900	-2,900
Balance at Dec. 31, 2011	20,000,000	2,000	3,750	-4,150	1,600
Additional Paid-in Capital	'	0	9,880	0	9,880
Net loss	'	0	0	-21,670	-21,670
Balance at Dec. 31, 2012	20,000,000	2,000	13,630	-25,820	-10,190
Shares issued for cash	2,800,000	280	279,720	0	280,000
Shares issued for services	250,000	25	24,975	0	25,000
Shares issued for debtsettlement	250,000	25	24,975	0	25,000
Share Cancellation	-18,900,000	-1,890	1,890	0	0
Net loss	'	$0	$0	($294,210)	($294,210)
Balance at Jun. 30, 2013	4,400,000	440	345,190	-320,030	25,600

CONDENSED_STATEMENTS_OF_CASH_F

CONDENSED STATEMENTS OF CASH FLOWS (unaudited) (USD $)	6 Months Ended		35 Months Ended
	Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'	'
Net loss,	($294,210)	($13,590)	($320,030)
Adjustments to reconcile net loss to net cash used in operating activities	'	'	'
Common stock issued for services	25,000	0	0
Common stock issued for debt settlement	25,000	'	'
Changes in operating assets and liabilities	'	'	'
Cash held in escrow,	-58,183	0	-58,183
Accrued liabilities,	22,393	-400	32,583
Net cash used in operating activities	-280,000	-13,990	-345,630
FINANCING ACTIVITIES:	'	'	'
Proceeds from the issuance of common stock	280,000	0	345,630
Stockholder contribution	0	11,990	'
Net cash provided by financing activities	280,000	11,990	345,630
Net decrease in cash	0	-2,000	0
Cash, beginning of period	0	2,000	0
Cash, end of period	$0	$0	$0

NATURE_OF_OPERATIONS_AND_SUMMA

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2013
NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	NOTE 1 - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	NATURE OF OPERATIONS
	LED LIGHTING COMPANY ("the Company"), formerly known as Fun Media World, Inc., was incorporated under the name of Pinewood Acquisition Corporation under the laws of the State of Delaware on July 19, 2010 and was originally formed to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions.
	On May 28, 2013, the Company’s board of directors and stockholders approved an amendment to the Company’s Certificate of Formation to change its corporate name to “LED Lighting Company,” and the amendment was filed with the Secretary of State of the State of Delaware on May 30, 2013. On May 28, 2013, new officers and directors were appointed and elected and the prior officers and directors resigned, resulting in the change of control of the Company.
	The LED Lighting Company plans to supply LED (light-emitting diode) light bulbs and light fixtures to the commercial, industrial and consumer/retail markets. All of our products are tested and listed by UL Underwriters Laboratories (UL) or Electrical Testing Laboratories (ETL). Additionally, all products to be supplied will be tested and in compliance with industry standards such as those set up by Energy Star, and the Illuminating Engineering Society of North America (IESNA).  We have established a list of quality suppliers on a global basis that make our products to our own specifications.
	BASIS OF PRESENTATION
	The accompanying unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (SEC) for interim financial information. Accordingly, they do not include all of the information and notes required by U.S. GAAP for complete financial statements. The unaudited accompanying condensed financial statements include all adjustments, composed of normal recurring adjustments, considered necessary by management to fairly state our results of operations, financial position and cash flows. The operating results for interim periods are not necessarily indicative of results that may be expected for any other interim period or for the full year. These unaudited condensed financial statements should be read in conjunction with the financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2012 (2012 Form 10-K) as filed with the SEC.
	USE OF ESTIMATES
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
	CONCENTRATION OF RISK
	Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company did not have cash balances in excess of the Federal Deposit Insurance Corporation limit as of June 30, 2013 and December 31, 2012.
	INCOME TAXES
	Under ASC 740, "Income Taxes," deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary 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. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized. As of June 30, 2013 and December 31, 2012 there were no deferred taxes.
	LOSS PER COMMON SHARE
	Basic loss per common shares excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of June 30, 2013 and December 31, 2012 there are no outstanding dilutive securities.
	FAIR VALUE OF FINANCIAL INSTRUMENTS
	The Company follows guidance for accounting for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements on a recurring basis. Additionally, the Company adopted guidance for fair value measurement related to nonfinancial items that are recognized and disclosed at fair value in the financial statements on a nonrecurring basis. The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:
	Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
	Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
	Level 3 inputs are unobservable inputs for the asset or liability. The level in the fair value hierarchy within which a fair measurement in its entirety falls is based on the lowest level input that is significant to the fair value measurement in its entirety.
	The carrying amounts of financial assets and liabilities, such as cash, due from related party and accrued liabilities, approximate their fair values because of the short maturity of these instruments.

GOING_CONCERN

GOING CONCERN	6 Months Ended
	Jun. 30, 2013
GOING CONCERN:	'
GOING CONCERN	'
	NOTE 2 - GOING CONCERN
	The Company has sustained operating losses and an accumulated deficit of $320,030 since inception of the Company on July 19, 2010 through June 30, 2013. The Company's continuation as a going concern is dependent on its ability to generate sufficient cash flows from operations to meet its obligations, which it has not been able to accomplish to date, and/or obtain additional financing from its stockholders and/or other third parties.
	These unaudited condensed financial statements have been prepared on a going concern basis, which implies the Company will continue to meet its obligations and continue its operations for the next fiscal year. The continuation of the Company as a going concern is dependent upon financial support from its stockholders, the ability of the Company to obtain necessary equity financing to continue operations, successfully locating and negotiate with a business entity for the combination of that target company with the Company.
	The management of the Company plans to use their personal funds or seek equity or debt financing to pay all expenses incurred by the Company in 2013. There is no assurance that the Company will ever be profitable. The condensed financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

RECENT_ACCOUNTING_PRONOUNCEMEN

RECENT ACCOUNTING PRONOUNCEMENTS	6 Months Ended
	Jun. 30, 2013
RECENT ACCOUNTING PRONOUNCEMENTS	'
RECENT ACCOUNTING PRONOUNCEMENTS	'
	NOTE 3 - RECENT ACCOUNTING PRONOUNCEMENTS
	Adopted
	Effective January 2013, we adopted FASB ASU No. 2011-11, Balance Sheet (Topic 210):  Disclosures about Offsetting Assets and Liabilities (ASU 2011-11).  The amendments in ASU 2011-11 require the disclosure of information on offsetting and related arrangements for financial and derivative instruments to enable users of its financial statements to understand the effect of those arrangements on its financial position.  Amendments under ASU 2011-11 will be applied retrospectively for fiscal years, and interim periods within those years, beginning after January 1, 2013.  The adoption of this update did not have a material impact on the financial statements.
	Effective January 2013, we adopted FASB ASU No. 2013-02, Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive (ASU 2013-02).  This guidance is the culmination of the FASB’s deliberation on reporting reclassification adjustments from accumulated other comprehensive income (AOCI).  The amendments in ASU 2013-02 do not change the current requirements for reporting net income or other comprehensive income.  However, the amendments require disclosure of amounts reclassified out of AOCI in its entirety, by component, on the face of the statement of operations or in the notes thereto.  Amounts that are not required to be reclassified in their entirety to net income must be cross-referenced to other disclosures that provide additional detail.  This standard is effective prospectively for annual and interim reporting periods beginning after December 15, 2012.  The adoption of this update did not have a material impact on the financial statements.
	Not Adopted
	In February 2013, the FASB issued ASU No. 2013-04, Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for Which the Total Amount of the Obligation Is Fixed at the Reporting Date. The amendments in ASU 2013-04 provide guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation within the scope of this Update is fixed at the reporting date, except for obligations addressed within existing guidance in U.S. GAAP. The guidance requires an entity to measure those obligations as the sum of the amount the reporting entity agreed to pay on the basis of its arrangement among its co-obligors and any additional amount the reporting entity expects to pay on behalf of its co-obligors. The guidance in this Update also requires an entity to disclose the nature and amount of the obligation as well as other information about those obligations. The amendments in this standard is effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013. We are evaluating the effect, if any, adoption of ASU No. 2013-04 will have on our financial statements.
	In March 2013, the FASB issued ASU No. 2013-05, Foreign Currency Matters (Topic 830): Parent’s Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity. The amendments in ASU No. 2013-05 resolve the diversity in practice about whether Subtopic 810-10, Consolidation—Overall, or Subtopic 830-30, Foreign Currency Matters—Translation of Financial Statements, applies to the release of the cumulative translation adjustment into net income when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business (other than a sale of in substance real estate or conveyance of oil and gas mineral rights) within a foreign entity. In addition, the amendments in this Update resolve the diversity in practice for the treatment of business combinations achieved in stages (sometimes also referred to as step acquisitions) involving a foreign entity. The amendments in this standard is effective prospectively for fiscal years, and interim reporting periods within those years, beginning December 15, 2013. We are evaluating the effect, if any, adoption of ASU No. 2013-05 will have on our financial statements.
	In April 2013, the FASB issued ASU No. 2013-07, Presentation of Financial Statements (Top 205): Liquidation Basis of Accounting. The objective of ASU No. 2013-07 is to clarify when an entity should apply the liquidation basis of accounting and to provide principles for the measurement of assets and liabilities under the liquidation basis of accounting, as well as any required disclosures. The amendments in this standard is effective prospectively for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. We are evaluating the effect, if any, adoption of ASU No. 2013-07 will have on our financial statements.
	In July 2013, the FASB issued ASU No. 2013-11, Income Taxes (Top 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists. The objective of ASU No. 2013-11 is to provide guidance on the financial statement presentation of an unrecognized tax benefit when a net loss carryforward, similar tax loss, or tax credit carryforward exists. The amendments in this standard is effective for all entities that have unrecognized tax benefits when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists for fiscal years, and interim periods beginning after December 15, 2013. We are evaluating the effect, if any, adoption of ASU No. 2013-11 will have on our (consolidated) financial statements.

CASH_HELD_IN_ESCROW

CASH HELD IN ESCROW	6 Months Ended
	Jun. 30, 2013
CASH HELD IN ESCROW:	'
CASH HELD IN ESCROW	'
	NOTE 4 CASH HELD IN ESCROW
	As of June 30, 2013 and this date, the Company does not have a corporate cash account. In order to execute the May 28, 2013 common stock offering and facilitate the Company’s operations, the Company’s Chief Executive Officer utilized his own bank account to facilitate receiving the proceeds from the offering and disbursing funds for the use of proceeds on behalf of the Company. Gross offering proceeds of $280,000 and disbursements of $221,817 resulted in a net amount of $58,183; which is reflected as “Cash held in escrow” in the Company’s condensed balance sheet as of June 30, 2013.

STOCKHOLDERS_EQUITY_DEFICIT

STOCKHOLDERS' EQUITY (DEFICIT)	6 Months Ended
	Jun. 30, 2013
STOCKHOLDERS' EQUITY (DEFICIT)	'
STOCKHOLDERS' EQUITY (DEFICIT)	'
	NOTE 5 STOCKHOLDERS' EQUITY (DEFICIT)
	The Company is authorized to issue 100,000,000 shares of common stock and 20,000,000 shares of preferred stock. As of June 30, 2013, there are 4,400,000 shares of common stock issued and outstanding and none of preferred stock.
	On July 19, 2010, the Company issued 20,000,000 common shares to its sole director and officer for $2,000 in cash.
	On May 27, 2011, the Company redeemed from its then two shareholders an aggregate of 19,500,000 of its 20,000,000 shares of outstanding stock at a redemption price of $0.0001 per share for an aggregate redemption price of $1,950.
	On June 1, 2011, the Company issued 19,500,000 shares of common stock to new unrelated third party investors in order to evoke a change in ownership.
	On March 2, 2012, Mr. Yanshi (Steven) Chen, the owner of 17,000,000 shares of the Company’s common stock, and DEP Group (a BVI corporation), the owner of 2,500,000 shares of the Company's common stock, transferred all such shares aggregating 19,500,000 shares of the outstanding 20,000,000 shares (97.5%) of the Company's common stock to Joseph Merhi for an aggregate purchase price of $95,000.
	On May 28, 2013, the Company entered into a Share Cancellation Agreement with the then 3 existing stockholders of the Company pursuant to which the stockholders agreed to collectively cancel 18,900,000 of their issued and outstanding shares resulting in 1,100,000 shares issued and outstanding among the 3 stockholders. One of the 3 existing stockholders is Joseph Merhi, who is also a director of the Company.
	Effective May 28, 2013, the Company entered into subscription agreements with 11 accredited investors pursuant to which the Company agreed to issue a total of 2,800,000 shares of common stock at $.10 per share, and three-year warrants to purchase up to 2,800,000 shares of common stock at $1.00 per share, in exchange for cash proceeds totaling $280,000. On May 28, 2013, the Company entered into subscription agreement with its outside legal counsel pursuant to which the Company agreed to issue a total of 250,000 shares of common stock at $.10 per share, and three-year warrants to purchase up to 250,000 shares of common stock at $1.00 per share, to settle service expenses amounted to $25,000. The Company also entered subscription agreement with an accredited investor pursuant to which the Company issued a total of 250,000 shares of common stock at $.10 per share, and three-year warrants to purchase up to 250,000 shares of common stock at $1.00 per share, to settle expenses that investor paid on behalf of the Company.

STOCK_BASED_COMPENSATION

STOCK BASED COMPENSATION	6 Months Ended
	Jun. 30, 2013
STOCK BASED COMPENSATION:	'
STOCK BASED COMPENSATION	'
	NOTE 6 STOCK BASED COMPENSATION
	Generally, all forms of share-based payments, including stock option grants, restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on the estimated number of awards that are ultimately expected to vest. Share-based compensation awards issued to non-employees for services rendered are recorded at either the fair value of the services rendered or the fair value of the share-based payment, whichever is more readily determinable. The expenses resulting from share-based payments are recorded in operating expenses in the statement of operations.
	Stock Options
	On May 28, 2013, the Company’s board of directors and stockholders approved the adoption of the LED Lighting Company 2013 Equity Incentive Plan (the “2013 Plan”). The 2013 Plan is intended to aid the Company in recruiting and retaining key employees, directors or consultants and to motivate them by providing incentives through the granting of awards of stock options or other stock based awards. The 2013 Plan is administered by the board of directors. Directors, officers, employees and consultants of the Company and its affiliates are eligible to participate under the 2013 Plan.  A total of 1,500,000 shares of common stock have been reserved for awards under the 2013 Plan. There were no stock options issued or outstanding as of June 30, 2013 and December 31, 2012.
	Warrants
	On May 28, 2013 and in connection with the subscription agreement mentioned above, the Company issued three-year warrants to purchase up to 3,300,000 shares of common stock at an exercise price of $1.00 per share.
	Since the warrants were issued in connection with a private placement and sale of Company’s common stock, there were no accounting impacts related to the issuance of warrants on the accompanying condensed financial statements.  Additionally, the associated warrants were valued using the Black-Scholes-Merton valuation model with the following assumptions: risk free interest rates of 0.14%, dividend yield of 0%, volatility factors of the expected market price of similar common stock of 103%, and an expected life of 1 year.  As mentioned above, the aggregate fair value was $4,406 for the six months ended June 30, 2013.
	Effective June 1, 2013, the Company entered into a Consulting Agreement with Mark Wolff pursuant to which the Company has agreed to issue Mr. Wolff a Warrant to purchase up to 500,000 shares of Company common stock at an exercise price of $1.00 per share, vesting in 12 monthly increments starting on July 1, 2013 and terminating in 3 years. These warrants were valued using the Black-Scholes-Merton valuation model with the following assumptions: risk free interest rates of 0.14%, dividend yield of 0%, volatility factors of the expected market price of similar common stock of 103%, and an expected life of 1 year.  The warrants have an aggregate fair value of $668 which will be recorded as compensation expense over the vesting period.
	A summary of warrant activity is as follows:
				Weighted-		Average
				Average		Remaining		Aggregate
				Exercise		Contractual		Intrinsic
		Warrants		Price		Life (Years)		Value
	Outstanding at December 31, 2012		-	$	-		-	$	-
	Granted		3,800,000		1		2.92		-
	Exercised		-		-		-		-
	Forfeited or expired		-		-		-		-
	Outstanding at June 30, 2013		3,800,000	$	1		2.92	$	-
	Exercisable at June 30, 2013		3,300,000	$	1		2.92	$	-

COMMITMENTS

COMMITMENTS	6 Months Ended
	Jun. 30, 2013
COMMITMENTS	'
COMMITMENTS	'
	NOTE 7 COMMITMENTS
	On May 28, 2013, the Company entered into a Consulting Agreement with George Mainas pursuant to which the Company agreed to pay $140,000 in exchange for certain consulting services to the Company for the period of one year. The related compensation expense was included in operating expenses in the accompanying condensed financial statements for the six months ended June 30, 2013.
	Effective June 1, 2013, the Company entered into a Consulting Agreement with Mark Wolff pursuant to which he has agreed to be engaged as the Vice President of Sales and Marketing of the Company.  The agreement is for a period of one (1) year, subject to any earlier termination.  The compensation payable to Mr. Wolff under the agreement is $20,833 per month and is recorded over the life of the consulting agreement. Effective as of July 24, 2013, the Consulting Agreement dated June 1, 2013 between the Company and Mr. Wolff was terminated.  Mr. Wolff continues to work with the Company to sell LED lighting products.

ACCOUNTING_POLICIES_POLICIES

ACCOUNTING POLICIES (POLICIES)	6 Months Ended
	Jun. 30, 2013
ACCOUNTING POLICIES (POLICIES):	'
NATURE OF OPERATIONS	'
	NATURE OF OPERATIONS
	LED LIGHTING COMPANY ("the Company"), formerly known as Fun Media World, Inc., was incorporated under the name of Pinewood Acquisition Corporation under the laws of the State of Delaware on July 19, 2010 and was originally formed to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions.
	On May 28, 2013, the Company’s board of directors and stockholders approved an amendment to the Company’s Certificate of Formation to change its corporate name to “LED Lighting Company,” and the amendment was filed with the Secretary of State of the State of Delaware on May 30, 2013. On May 28, 2013, new officers and directors were appointed and elected and the prior officers and directors resigned, resulting in the change of control of the Company.
	The LED Lighting Company plans to supply LED (light-emitting diode) light bulbs and light fixtures to the commercial, industrial and consumer/retail markets. All of our products are tested and listed by UL Underwriters Laboratories (UL) or Electrical Testing Laboratories (ETL). Additionally, all products to be supplied will be tested and in compliance with industry standards such as those set up by Energy Star, and the Illuminating Engineering Society of North America (IESNA).  We have established a list of quality suppliers on a global basis that make our products to our own specifications.
BASIS OF PRESENTATION	'
	BASIS OF PRESENTATION
	The accompanying unaudited condensed financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (SEC) for interim financial information. Accordingly, they do not include all of the information and notes required by U.S. GAAP for complete financial statements. The unaudited accompanying condensed financial statements include all adjustments, composed of normal recurring adjustments, considered necessary by management to fairly state our results of operations, financial position and cash flows. The operating results for interim periods are not necessarily indicative of results that may be expected for any other interim period or for the full year. These unaudited condensed financial statements should be read in conjunction with the financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2012 (2012 Form 10-K) as filed with the SEC.
USE OF ESTIMATES	'
	USE OF ESTIMATES
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
CONCENTRATION OF RISK	'
	CONCENTRATION OF RISK
	Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company did not have cash balances in excess of the Federal Deposit Insurance Corporation limit as of June 30, 2013 and December 31, 2012.
INCOME TAXES, Policy	'
	INCOME TAXES
	Under ASC 740, "Income Taxes," deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary 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. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized. As of June 30, 2013 and December 31, 2012 there were no deferred taxes.
LOSS PER COMMON SHARE, Policy	'
	LOSS PER COMMON SHARE
	Basic loss per common shares excludes dilution and is computed by dividing net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the loss of the entity. As of June 30, 2013 and December 31, 2012 there are no outstanding dilutive securities.
FAIR VALUE OF FINANCIAL INSTRUMENTS	'
	FAIR VALUE OF FINANCIAL INSTRUMENTS
	The Company follows guidance for accounting for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements on a recurring basis. Additionally, the Company adopted guidance for fair value measurement related to nonfinancial items that are recognized and disclosed at fair value in the financial statements on a nonrecurring basis. The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:
	Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.
	Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.
	Level 3 inputs are unobservable inputs for the asset or liability. The level in the fair value hierarchy within which a fair measurement in its entirety falls is based on the lowest level input that is significant to the fair value measurement in its entirety.
	The carrying amounts of financial assets and liabilities, such as cash, due from related party and accrued liabilities, approximate their fair values because of the short maturity of these instruments.

A_summary_of_warrant_activity_

A summary of warrant activity (TABLE)	6 Months Ended
	Jun. 30, 2013
A summary of warrant activity (TABLE):	'
A summary of warrant activity (TABLE)	'
	A summary of warrant activity is as follows:
				Weighted-		Average
				Average		Remaining		Aggregate
				Exercise		Contractual		Intrinsic
		Warrants		Price		Life (Years)		Value
	Outstanding at December 31, 2012		-	$	-		-	$	-
	Granted		3,800,000		1		2.92		-
	Exercised		-		-		-		-
	Forfeited or expired		-		-		-		-
	Outstanding at June 30, 2013		3,800,000	$	1		2.92	$	-
	Exercisable at June 30, 2013		3,300,000	$	1		2.92	$	-

Going_concern_Details

Going concern (Details) (USD $)	Jun. 30, 2013
Accumulated deficit details	'
The Company has sustained operating losses and an accumulated deficit	$320,030

CASH_HELD_IN_ESCROW_Details

CASH HELD IN ESCROW (Details) (USD $)	Jun. 30, 2013
Details of Escrow	'
Gross offering proceeds taken from Company's Chief Executive Officer bank account	$280,000
Disbursements made from Company's Chief Executive Officer bank account	221,817
Amount reflected as Cash held in escrow	$58,183

Shares_outstanding_and_Issued_

Shares outstanding and Issued (Details) (USD $)	Jun. 30, 2013	Jun. 01, 2011	Jul. 19, 2010
Shares outstanding and Issued	'	'	'
The Company is authorized to issue shares of common stock	100,000,000	'	'
The Company is authorized to issue shares of preferred stock	20,000,000	'	'
Shares of common stock issued and outstanding	4,400,000	'	'
Shares of preferred stock issued and outstanding	0	'	'
Company issued common shares to its sole director and officer for cash.	'	'	20,000,000
Value of common shares issued to its sole director and officer for cash.	'	'	$2,000
Company issued shares of common stock to new unrelated third party investors in order to evoke a change in ownership	'	19,500,000	'

Share_redemption_and_cancellat

Share redemption and cancellation and transfers (Details) (USD $)	28-May-13	Mar. 02, 2012	27-May-11
Share redemption and cancellation and transfers	'	'	'
Company redeemed from its then two shareholders an aggregate of shares	'	'	19,500,000
Total shares held by company	'	'	20,000,000
Redemption price per share	'	'	$0.00
Aggregate redemption price of shares	'	'	$1,950
Company entered into a Share Cancellation Agreement with the then 3 existing stockholders of the Company and cancelled collectively shares	18,900,000	'	'
Shares issued and outstanding after cancellation	1,100,000	'	'
Shares of the Company's common stock transferred by Chen	'	17,000,000	'
Shares of the Company's common stock transferred by DEP Group	'	2,500,000	'
Company's common stock to Joseph Merhi for an aggregate purchase price	'	$95,000	'

Subscription_agreements_with_a

Subscription agreements with accredited investors (Details) (USD $)	28-May-13
Subscription agreements with accredited investors	'
Company agreed to issue a total of shares of common stock	2,800,000
Company agreed to issue shares of common stock price per share	$0.10
Three-year warrants to purchase shares of common stock	2,800,000
Three-year warrants to purchase shares of common stock at per share,	$1
Company agreed to issue warrants in exchange for cash proceeds	280,000
Company entered into subscription agreement with its outside legal counsel pursuant to which the Company agreed to issue a total	250,000
Shares of common stock at a price per share	$0.10
Issue of three-year warrants to settle service expenses amounted	$25,000
The Company also entered subscription agreement with an accredited investor pursuant to which the Company issued a total of shares of common stock at $.10 per share	250,000

Stock_options_and_warrants_Det

Stock options and warrants (Details) (USD $)	Jun. 01, 2013	28-May-13
Stock options and warrants	'	'
Common stock shares have been reserved for awards of 2013 plan	'	1,500,000
In Connection with the subscription agreement Company issued warrants	'	3,300,000
Common stock at an exercise price	$1	$1
Risk free interest rates	0.14%	0.14%
Dividend yield rate	0.00%	0.00%
Volatility factors of the expected market price of similar common stock	103.00%	103.00%
Expected life in years	1	1
The warrants have an aggregate fair value which will be recorded as compensation expense over the vesting period	$668	$4,406
Company has agreed to issue Mr. Wolff a Warrant to purchase shares	500,000	0

Summary_of_warrant_activity_is

Summary of warrant activity is as follows (Details)	Warrants	Weighted Average Exercise Price	Average Remaining Contractual Life (years)	Aggregate Intrinsic Value
Outstanding at Dec. 31, 2012	0	0	0	0
Granted	3,800,000	1	2.92	0
Exercised	'	'	'	0
Forfeited or expired	'	'	'	0
Exercisable at Jun. 30, 2013	3,800,000	1	2.92	0
Outstanding at Jun. 30, 2013	3,800,000	1	2.92	0

COMMITMENTS_Details

COMMITMENTS (Details) (USD $)	Jun. 01, 2013	28-May-13
Compensation details	'	'
Company entered into a Consulting Agreement pursuant to which the Company agreed to pay in exchange for certain consulting services to the Company	'	$140,000
The compensation payable to Mr. Wolff	$20,833	'