- Amended Quarterly Report (10-Q/A)

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q/A
(Amendment No. 1)

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

For the quarterly period ended: September 30, 2012

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

For the transition period from __________ to __________

Commission File Number 000-53781

STEVIA CORP.
(Name of registrant as specified in its charter)

 Nevada 98-0537233
(State or Other Jurisdiction of (I.R.S. Employer
 Incorporation or Organization) Identification Number)

 7117 US 31 S, Indianapolis, IN 46227
(Address of Principal Executive Offices) (Zip Code)

 (888) 250-2566
 (Registrant's telephone number)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class Name of each exchange on which registered
------------------- -----------------------------------------
 None None

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. [X] Yes [ ] No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (ss.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). [X] Yes [ ] 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.

Non-accelerated filer [ ] Accelerated filer [ ]
Large accelerated filer [ ] Smaller Reporting company [X]
(Do not check if smaller reporting company)

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

Indicate the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date.

 Class Outstanding at November 8, 2012
 ----- -------------------------------
Common stock, $.001 par value 66,555,635

EXPLANATORY NOTE

The purpose of this Amendment No. 1 to the Company's Quarterly Report on Form 10-Q for the quarterly period ended September 30, 2012, filed with the Securities and Exchange Commission on November 19, 2012 (the "Form 10-Q"), is solely to furnish Exhibit 101 to the Form 10-Q. Exhibit 101 provides the financial statements and related notes from the Form 10-Q formatted in XBRL (Extensible Business Reporting Language).

As described in the Explanatory Note to our Quarterly Report on Form 10-Q, filed on November 19, 2012, we were unable to complete XBRL tagging at such time because of the effects of Hurricane Sandy. In reliance on the relief granted by the Securities and Exchange Commission's Order dated November 14, 2012 (Release No. 68224), we are filing such information by this Amendment No. 1 to the Form 10-Q.

No other changes have been made to the Form 10-Q. This Amendment No. 1 to the Form 10-Q continues to speak as of the original filing date of the Form 10-Q, does not reflect events that may have occurred subsequent to the original filing date, and does not modify or update in any way disclosures made in the original Form 10-Q.

Pursuant to rule 406T of Regulation S-T, the Interactive Data Files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Act of 1934, as amended, and otherwise are not subject to liability under those sections.

ITEM 6. EXHIBITS

Exhibit
Number Name
------ ----
3.1(1) Articles of Incorporation, including all amendments to date

3.2(2) Amended and Restated Bylaws

10.1(3) Cooperative Agreement

10.2(3) Technology Acquisition Agreement

10.3(4) Securities Purchase Agreement

10.4(4) Registration Rights Agreement

10.5(4) Form of Warrant

31(5) Rule 13a-14(a)/15d-14(a) Certification (Principal Executive
 Officer and Principal Financial Officer)

32(5) Section 1350 Certification

101(6) Interactive data files pursuant to Rule 405 of Regulation S-T

Footnotes to Exhibits Index
(1) Incorporated by reference to the Form S-1 filed on July 16, 2008 and the Current Report on Form 8-K filed March 9, 2011.
(2) Incorporated by reference to the Current Report on Form 8-K filed on March 22, 2011.
(3) Incorporated by reference to the Current Report on Form 8-K filed on July 11, 2012.
(4) Incorporated by reference to the Current Report on Form 8-K filed on August 7, 2012.
(5) Previously filed.
(6) Filed herewith.

SIGNATURES

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

STEVIA CORP.

Dated: November 20, 2012 /s/ George Blankenbaker
 ---------------------------------------
 By: George Blankenbaker
 Its: President, Secretary, Treasurer
 and Director (Principal Executive
 Officer, Principal Financial
 Officer and Principal Accounting
 Officer)

Stevia (PK) (USOTC:STEV)
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