- Amended Quarterly Report (10-Q/A)
26 Agosto 2009 - 1:28PM
Edgar (US Regulatory)
UNITED
STATES SECURITIES AND EXCHANGE COMMISSION
Washington,
D. C. 20549
FORM
10-Q/A-1
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[X]
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QUARTERLY REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
1934
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For
the quarterly period ended March 31,
2009
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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 June 1, 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 June 4,
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:
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(i)
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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.
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(ii)
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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.
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(iii)
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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.
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(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.
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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 March 31, 2009 that
have materially affected, or are reasonably likely to materially affect, our
internal control over financial reporting.
The
following documents are included herein:
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Exhibit
No.
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Document
Description
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31.1
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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.
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32.1
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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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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.
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HEALTH
ANTI-AGING LIFESTYLE OPTIONS, INC.
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BY:
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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.
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EXHIBIT
INDEX
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Exhibit
No.
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Document
Description
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31.1
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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.
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32.1
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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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Previsto (CE) (USOTC:HLOI)
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