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EX-31 - EX 31.1 SECTION 302 CERTIFICATIONS - WESTERN LUCRATIVE ENTERPRISES, INC.westernluc10qa2093010ex311.htm
EX-32 - EX 32.1 SECTION 906 CERTIFICATIONS - WESTERN LUCRATIVE ENTERPRISES, INC.westernluc10qa2093010ex321.htm
EX-31 - EX 31.2 SECTION 302 CERTIFICATIONS - WESTERN LUCRATIVE ENTERPRISES, INC.westernluc10qa2093010ex312.htm




Amendment Number Two

(Mark One)

 X . Quarterly Report under Section 13 or 15(d) of the Securities Exchange Act of 1934

For the quarterly period ended September 30, 2010

     . Transition Report under Section 13 or 15(d) of the Exchange Act For the Transition Period from _________to_________

Commission File Number: 333-152950


(Exact Name of Registrant as Specified in its Charter)




(State of other jurisdiction of


(I.R.S. Employer

incorporation or organization)


Identification Number)


73726 Alessandro Suite 103



Palm Desert, CA



(Address of principal executive offices)


(Zip Code)

Registrant's Phone: (760) 776-8899

Indicate by check mark whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act of 1934 during the past 12 months (or 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. 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.

Large accelerated filer


Accelerated filer


Non-accelerated filer

      . (Do not check if a smaller reporting company)

Smaller reporting company

  X .

Indicate by check mark whether the registrant is a shell company (as defined in Rule I2b-2 of the Exchange Act). Yes  X . No      .

As of December 15, the issuer had 8,505,000 shares of common stock issued and outstanding.


This Amendment Number Two to the Quarterly Report on Form 10-Q/A filed by Western Lucrative Enterprises, Inc., a Iowa corporation (“we,” “our,” “us,” or the “Company”), on December 15, 2010 is being filed to correct a typographical error in:

Item 5: Controls and Procedures – Internal Control Over Financial Reporting – The reference to…Rules 13a-15(f) and 15(d) – 15(f) were incorrectly written as  “13a – 15(c) and 15(d) – 15(c)”….

The full text of the paragraph is restated in full below:

Internal Control Over Financial Reporting

Our management is also responsible for establishing ICFR as defined in Rules 13a-15(f) and 15(d)-15(f) under the 1934 Act. Our ICFR are designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles. Our ICFR are expected to include those policies and procedures that management believes arc necessary that:

Other than as described above, this amendment does not amend any other information previously filed in the original Form 10-Q/A.


In accordance with Section 13 or I5 (d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

Date: January 25, 2011

Western Lucrative Enterprises. Inc.


Bv: /s/ Neville Pearson   

Neville Pearson

Chairman of the Board

Chief Executive Officer