- Amended Quarterly Report (10-Q/A)
August 26 2009 - 4:15PM
Edgar (US Regulatory)
UNITED
STATES SECURITIES AND EXCHANGE COMMISSION
Washington,
D. C. 20549
FORM
10-Q/A-1
[X]
|
QUARTERLY REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
1934
|
|
For
the quarterly period ended June 30,
2009
|
Commission
file number 000-50068
HEALTH
ANTI-AGING LIFESTYLE OPTIONS, INC.
(Exact
name of registrant as specified in its charter)
UTAH
(State
or other jurisdiction of incorporation or organization)
4233
E. Magnolia Avenue
Phoenix,
AZ
85034
(Address
of principal executive offices, including zip code.)
(602)
561-9177
(Registrant's
telephone number, including area code)
Check
whether the issuer (1) filed all reports required to be filed by Section 13 or
15(d) of the Exchange Act during the past 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 last 90 days.
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,” “non-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 [ ]
State the
number of shares outstanding of each of the issuer’s classes of common equity,
as of the latest practicable date: 15,520,533 as of July 30, 2009.
EXPLANATORY
NOTE
This Amendment No. 1
on Form 10-Q is being filed in response to certain comments made by the staff of
the SEC in a facsimile dated August 17, 2009. In response to such
comments, we have amended the disclosure under Item 4 – Controls and
Procedures.
Except as described
above, the remainder of the Form 10-Q is unchanged and does not reflect events
occurring after the original filing of the Form 10-Q with the SEC on July 31,
2009.
ITEM
4.
|
CONTROLS
AND PROCEDURES
|
Evaluation
of Disclosure Controls and Procedures
Under the supervision
and with the participation of our management, including the Principal Executive
Officer and Principal Financial Officer, we have evaluated the effectiveness of
our disclosure controls and procedures as required by Exchange Act Rule
13a-15(b) as of the end of the period covered by this report. Based on that
evaluation, the Principal Executive Officer and Principal Financial Officer have
concluded that our disclosure controls and procedures are not effective since
the following material weaknesses exist:
(i)
|
The
Company’s management is relying on external consultants for purposes of
preparing its financial reporting package; the Company’s officer may not
be able to identify errors and irregularities in the financial reporting
package before its release as a continuous disclosure
document.
|
(ii)
|
As
the Company is governed by one officer who is also the only director,
there is an inherent lack of segregation of duties and lack of independent
governing board.
|
(iii)
|
The
Company does not have standard procedures in place to ensure that the
financial statements agree to the underlying source documents and
accounting records, that all of its transactions are completely reflected
in the financial statements.
|
(iv)
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There are no controls in place to ensure that expenses are
recorded when incurred, as opposed to when invoices are presented by
suppliers, increasing the risk of incomplete expenses and accrued
liabilities.
|
Once the Company is
engaged in a business of merit and has sufficient personnel available, our Board
of Directors will nominate an audit committee and audit committee financial
expert and we will appoint additional personnel to assist with the preparation
of our financial statements; which will allow for proper segregation of duties
as well as additional manpower for proper
documentation.
Changes
in Internal Control
There were no changes
in our internal control over financial reporting during the quarter ended June
30, 2009 that have materially affected, or are reasonably likely to materially
affect, our internal control over financial
reporting.
The
following documents are included herein:
Exhibit
No.
|
Document
Description
|
|
|
31.1
|
Certification
of Principal Executive Officer and Principal Financial Officer pursuant to
Rule
13a-15(e)
and 15d-15(e), promulgated under the Securities and Exchange Act of 1934,
as amended.
|
|
32.1
|
Certification
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of
the
Sarbanes-Oxley
Act of 2002 (Chief Executive Officer and Chief Financial
Officer).
|
SIGNATURES
In accordance with
Section 13 or 15 (d) of the Exchange Act, the registrant caused this amended
report to be signed on behalf by the undersigned, thereto duly authorized on
this 25
th
day of
August, 2009.
|
HEALTH
ANTI-AGING LIFESTYLE OPTIONS, INC.
|
|
|
|
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BY:
|
DAVID
ALLEY
|
|
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David
Alley, President, Principal Executive Officer,
Principal
Financial Officer, Principal Accounting Officer,
Secretary,
Treasurer and a member of the Board of
Directors.
|
EXHIBIT
INDEX
Exhibit
No.
|
Document
Description
|
|
|
31.1
|
Certification
of Principal Executive Officer and Principal Financial Officer pursuant to
Rule 13a-15(e) and 15d-15(e), promulgated under the Securities and
Exchange Act of 1934, as amended.
|
|
32.1
|
Certification
pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002 (Chief Executive Officer and Chief
Financial Officer).
|
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