UNITED STATES SECURITIES AND EXCHANGE COMMISSION

WASHINGTON D.C. 20549

 

FORM 10-Q

 

S     QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

 

For the quarter ended: July 31, 2012

 

OR

 

£    TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

 

 

Commission File Number: 000 - 53492

 

PopBig, Inc.

(Name of small business issuer in its charter)

Delaware	26-3167800
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

 

855 Village Center Drive, Suite 151, North Oaks, MN 55127

(Address of principal executive offices) (zip code)

 

Indicate by check mark whether the registrant (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 past 90 days. YES S 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). Yes £ No £

 

Indicate by checkmark 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 S

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act) YES S NO £

 

APPLICABLE ONLY TO REGISTRANTS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

 

Indicate by check mark whether the issuer has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. YES [ ] NO [ ]

 

 

APPLICABLE ONLY TO CORPORATE REGISTRANTS

 

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date: 12,162,040 common shares as of September 12, 2012

 

 

 

 

POPBIG, INC.

 

TABLE OF CONTENTS

 

 

		Page
Part I
Item 1.	Financial Statements	3
Item 2.	Management's Discussion and Analysis	8
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	9
Item 4.	Controls and Procedures	9
Part II
Item 1.	Legal Proceedings	11
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	11
Item 3.	Default Upon Senior Securities	11
Item 4.	Mine Safety Disclosures	11
Item 5.	Other Information	11
Item 6.	Exhibits	11
		11
Signatures

 

 

PART I - FINANCIAL INFORMATION

 

 

 

ITEM 1. FINANCIAL STATEMENTS

 

 

Popbig, Inc.

(f/k/a Ravenwood Bourne, Ltd.)

Balance Sheet

 

		July 31,				Oct 31,
		2012				2011
		(unaudited)
Assets
Current assets
Cash		$	0			$	0
Prepaid expenses			0				0
Total current assets			0				0
Total Assets		$	0			$	0
Liabilities and Stockholders' Deficiency
Current liabilities:
Accounts payable-trade		$	5,745			$	3,245
Accrued expenses			0				0
Due to related parties			17,996				6,496
Total current liabilities			23,741				9,741
Stockholders' Deficiency:
Common stock - 300,000,000 authorized $001 par value 12,162,040 shares issued & outstanding			12,162				12,162
Additional paid-in capital			155,869				146,869
Deficit accumulated since quasi reorganization Oct. 31, 2005			(191,772	)			(168,772	)
Total Stockholders' Deficiency			(23,741	)			(9,741	)
Total Liabilities & Stockholders' Deficiency		$	0			$	0

 

See notes to unaudited interim financial statements.                

 

 

 

 

Popbig, Inc.
(f/k/a Ravenwood Bourne, Ltd.)

Statement of Operations

(unaudited)

 

		Three Months Ended July 31,								Nine Months Ended July 31,
		2012				2011				2012				2011
Revenue		$	0			$	0			$	0			$	0
Costs & Expenses:
General & administrative			3,000				3,000				23,000				23,207
Interest			0				0				0				0
Total Costs & Expenses			3,000				3,000				23,000				23,207
Loss from continuing operations before income taxes			(3,000	)			(3,000	)			(23,000	)			(23,207	)
Income taxes			0				0				0				0
Net Loss		($	3,000	)		($	3,000	)		($	23,000	)		($	23,207	)
Basic and diluted per share amounts:
Continuing operations			Nil				Nil				Nil				Nil
Basic and diluted net loss			Nil				Nil				Nil				Nil
Weighted average shares outstanding (basic & diluted)			12,162,040				12,162,040				12,162,040				12,162,040

 

See notes to unaudited interim financial statements.  

                     

 

 

Popbig, Inc.

(f/k/a Ravenwood Bourne, Ltd.)

Statement of Cash Flows

(unaudited)

 

		Nine Months Ended July 31
		2012				2011
Cash flows from operating activities:
Net Loss		($	23,000	)		($	23,207	)
Adjustments required to reconcile net loss to cash used in operating activities:
Fair value of services provided by related parties			9,000				15,000
Expenses paid by related parties			11,500				6,496
Increase (decrease) in accounts payable & accrued expenses			2,500				1,711
Cash used by operating activities:			0				0
Cash used in investing activities			0				0
Change in cash			0				0
Cash - beginning of period			0				0
Cash - end of period		$	0			$	0

 

See notes to unaudited interim financial statements.                

 

 

POPBIG, INC.

 

(F/K/A RAVENWOOD BOURNE, LTD.)

 

NOTES TO UNAUDITED INTERIM FINANCIAL STATEMENTS

 

 

 

1.	Basis of Presentation:

 

Effective October 31, 2005, the Company approved and authorized a plan of quasi reorganization and restatement of accounts to eliminate the accumulated deficit and related capital accounts on the Company’s balance sheet. The Company concluded its period of reorganization after reaching a settlement agreement with all of its significant creditors. The Company, as approved by its Board of Directors, elected to state its November 1, 2005, balance sheet as a “quasi reorganization”, pursuant to ARB 43. These rules require the revaluation of all assets and liabilities to their current values through a current charge to earnings and the elimination of any deficit in retained earnings by charging paid-in capital. From November 1, 2005 forward, the Company has recorded net income (and net losses) to retained earnings and (and net losses) to retained earnings and (accumulated deficit).

 

The Financial Statements presented herein have been prepared by us in accordance with the accounting policies described in our October 31, 2011 audited financial statements and should be read in conjunction with the Notes to Financial Statements which appear in that report.

 

The preparation of these financial statements in conformity with accounting principles generally accepted in the United States requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an on going basis, we evaluate our estimates, including those related intangible assets, income taxes, insurance obligations and contingencies and litigation. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other resources. Actual results may differ from these estimates under different assumptions or conditions.

 

In the opinion of management, the information furnished in these interim financial statements reflect all adjustments necessary for a fair statement of the financial position and results of operations and cash flows as of and for the three and nine-month periods ended July 31, 2012 and 2011. All such adjustments are of a normal recurring nature. The financial statements do not include some information and notes necessary to conform with annual reporting requirements.

 

2.	Earnings/Loss Per Share

 

Basic net loss per share is computed using the weighted average number of common shares outstanding during the period. Diluted net loss per common share is computed using the weighted average number of common and dilutive equivalent shares outstanding during the period. Dilutive common equivalent shares consist of options to purchase common stock (only if those options are exercisable and at prices below the average share price for the period) and shares formerly issuable upon the conversion of our Preferred Stock. Due to the net losses reported, dilutive common equivalent shares were excluded from the computation of diluted loss per share, as inclusion would be anti-dilutive for the periods presented.

 

There were no common equivalent shares required to be added to the basic weighted average shares outstanding to arrive at diluted weighted average shares outstanding in 2012 or 2011.

 

3.	New Accounting Standards

 

We qualify as an “emerging growth company” under the 2012 JOBS Act. Section 107 of the JOBS Act provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. As an emerging growth company, we can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period.

 

In May 2011, the FASB issued ASC update No. 2011-04, Fair Value Measurement (Topic 820), Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs.  The amendments in this update result in common fair value measurement and disclosure requirements in US generally accepted accounting principles ("U.S. GAAP") and International Financial Reporting Standards ("IFRS").  Consequently, the amendments converge the fair value measurement guidance in U.S. GAAP and IFRS.  Some of the amendments clarify the application of existing fair value measurement requirements, while other amendments change a particular principle in ASC 820. The amendments in this update that change a particular principle or requirement for measuring fair value or disclosing information about fair value measurements include the following:  

 

·

measuring the fair value of financial instruments that are managed within a portfolio,

·

application of premiums and discounts in a fair value measurement, and

·

additional disclosures about fair value measurements.  The amendments in this update are to be applied prospectively and are effective during interim and annual periods beginning after December 15, 2011.

 

 In June 2011, the FASB issued ASC update No. 2011-05, Comprehensive Income (Topic 220), Presentation of Comprehensive Income.  The FASB decided to eliminate the option to present components of other comprehensive income as part of the statement of changes in stockholders’ equity, among other amendments in this update.  The amendments require that all non-owner changes in stockholder’s equity be presented in a single continuous statement of comprehensive income or in two separate but consecutive statements.  In both choices, the Company is required to present each component of net income along with total net income, each component of other comprehensive income along with a total for other comprehensive income, and a total amount for comprehensive income.  The statement of other comprehensive income should immediately follow the statement of net income and include the components of other comprehensive income and total for other comprehensive income, along with a total for comprehensive income.  

 

The entity is also required to present on the face of the financial statements reclassification adjustments for items that are reclassified from other comprehensive income to net income in the statement(s) where the components of net income and the components of comprehensive income are presented.  The amendments in this update should be applied retrospectively, and are effective for fiscal years, and interim periods within those years, beginning after December 15, 2011.

 

Management does not anticipate that the adoption of these standards will have a material impact on the financial statements

 

4.	Related Party Transactions Not Disclosed Elsewhere:

 

Due Related Parties: Amounts due related parties consist of corporate reinstatement expenses paid directly by and cash advances received by affiliates. These unpaid items totaled $17,996.

 

Fair value of services: Certain related parties provided, without cost to the Company, their services, valued at $800 and $1,800 per month through July 31, 2012 and 2011, which totaled $7,200 and $13,200 for the respective nine-month periods then ended. Also, without cost to the Company, office space valued at $200 per month was provided which totaled $1,800 for the respective nine-month periods ended July 31, 2012 and 2011. The total of these expenses was $9,000 and $15,000, respectively, for each period and was reflected in the statement of operations as general and administrative expenses with a corresponding contribution of paid-in capital.

 

ITEM 2.

MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS OR PLAN OF OPERATION

 

This quarterly report on Form 10-Q contains forward-looking statements that are based on current expectations, estimates, forecasts and projections about the Company, us, our future performance, our beliefs and our Management's assumptions. In addition, other written or oral statements that constitute forward-looking statements may be made by us or on our behalf. Words such as "expects," "anticipates," "targets," "goals," "projects," "intends," "plans," "believes," "seeks," "estimates," variations of such words and similar expressions are intended to identify such forward-looking statements. These statements are not guarantees of future performance and involve certain risks, uncertainties and assumptions that are difficult to predict or assess. Therefore, actual outcomes and results may differ materially from what is expressed or forecast in such forward-looking statements. Except as required under the federal securities laws and the rules and regulations of the SEC, we do not have any intention or obligation to update publicly any forward-looking statements after the filing of this Form 10-Q, whether as a result of new information, future events, changes in assumptions or otherwise.

 

Readers are cautioned not to place undue reliance on the forward-looking statements contained herein, which speak only as of the date hereof. We believe the information contained in this Form 10-Q to be accurate as of the date hereof. Changes may occur after that date. We will not update that information except as required by law in the normal course of its public disclosure practices.

 

Additionally, the following discussion regarding our financial condition and results of operations should be read in conjunction with the financial statements and related notes.

 

OVERVIEW

 

 Effective October 31, 2005, the Company approved and authorized a plan of quasi reorganization and restatement of accounts to eliminate the accumulated deficit and related capital accounts on the Company's balance sheet. The Company concluded its period of reorganization after reaching a settlement agreement with all of its significant creditors. The Company, as approved by its Board of Directors, elected to state its November 1, 2005, balance sheet as a "quasi reorganization", pursuant to ARB 43. These rules require the revaluation of all assets and liabilities to their current values through a current charge to earnings and the elimination of any deficit in retained earnings by charging paid-in capital. From November 1, 2005 forward, the Company has recorded net income (and net losses) to retained earnings and (and net losses) to retained earnings and (accumulated deficit).

 

Effective as of September 30, 2011, the Company changed its name from Ravenwood Bourne Ltd. to PopBig, Inc. The name change was effected through a parent/subsidiary merger of our wholly-owned subsidiary, PopBig, Inc., with and into the Company, with the Company as the surviving corporation. To effectuate the merger, the Company filed its Certificate of Merger with the Delaware Secretary of State and the merger became effective on September 30, 2011. A copy of the filed Certificate of Merger is being filed herewith. The Company’s board of directors approved the merger which resulted in the name change. In accordance with the Delaware General Corporation Law, shareholder approval of the merger was not required. On the effective date of the merger, the Company’s name was changed to “PopBig, Inc.” and the Company’s Certificate of Incorporation were amended to reflect this name change.

 

Our current activities are related to seeking new business opportunities. We will use our limited personnel and financial resources in connection with such activities. It may be expected that pursuing a new business opportunity will involve the issuance of restricted shares of common stock. At both April 30, 2012 and October 31, 2011, we had cash assets of $0. At April 30, 2012 we had current liabilities of $23,741, $17,996 of which was due to related parties. At October 31, 2011 the Company had current liabilities of $9,741, $6,496 of which was due to related parties.

 

We have had no revenues for the nine months ended July 31, 2012. Our operating expenses for the six months ended July 31, 2012 and July 31, 2011 were $23,000 and $23,207, respectively, comprised of general and administrative expenses. Accordingly, we had a net loss of $23,000 and $23,207, respectively, for the nine months ended July 31, 2012 and July 31, 2011, respectively.

 

 CONTINUING OPERATIONS, LIQUIDITY AND CAPITAL RESOURCES

 

Prior management related parties have invested $32,562 into the Company in exchange for 1,200,000 shares of common stock and 1,000,000 shares of Series B Preferred Stock. In addition, management has loaned the Company $4,509 for ongoing expenses. While we are dependent upon interim funding provided by management to pay professional fees and expenses, we have no written finance agreement with management to provide any continued funding. As of July 31, 2012 the Company had current liabilities of $23,741, $17,996 due to related parties and as of October 31, 2011 the Company had current liabilities of $9,741, $6,496 of which was due to related parties. In particular, prior management has loaned the Company $6,496.

 

 

Certain related parties provided, without cost to the Company, his services, valued at $800 and $1,800 per month through July 31, 2012 and 2011 which totaled $7,200 and $13,200 for the six month period then ended. Also, without cost to the Company, office space valued at $200 per month was provided which totaled $1,800 for the respective six-month periods ended July 31, 2012 and 2011. The total of these expenses was $9,000 and $15,000, respectively, for each period and was reflected in the statement of operations as general and administrative expenses with a corresponding contribution of paid-in capital.

 

PLAN OF OPERATION

 

The Board of Directors of the Company has determined that the best course of action for the Company is to complete a business combination with an existing business. The Company has limited liquidity or capital resources. In the event that the Company cannot complete a merger or acquisition and cannot obtain capital needs for ongoing expenses, including expenses related to maintaining compliance with the securities laws and filing requirements of the Securities Exchange Act of 1934, the Company could be forced to cease operations.

 

PopBig currently plans to satisfy its cash requirements for the next 12 months though its current cash and by borrowing from its officer and director or companies affiliated with its officer and director and believes it can satisfy its cash requirements so long as it is able to obtain financing from these affiliated entities. PopBig currently expects that money borrowed will be used during the next 12 months to satisfy the Company's operating costs, professional fees and for general corporate purposes. The Company may explore alternative financing sources, although it currently has not done so.

 

PopBig will use its limited personnel and financial resources in connection with seeking new business opportunities, including seeking an acquisition or merger with an operating company. It may be expected that entering into a new business opportunity or business combination will involve the issuance of a substantial number of restricted shares of common stock. If such additional restricted shares of common stock are issued, the shareholders will experience a dilution in their ownership interest in the Company. If a substantial number of restricted shares are issued in connection with a business combination, a change in control may be expected to occur.

 

In connection with the plan to seek new business opportunities and/or effecting a business combination, the Company may determine to seek to raise funds from the sale of restricted stock or debt securities. The Company has no agreements to issue any debt or equity securities and cannot predict whether equity or debt financing will become available at acceptable terms, if at all.

 

There are no limitations in the certificate of incorporation on the Company's ability to borrow funds or raise funds through the issuance of restricted common stock to effect a business combination. The Company's limited resources and lack of recent operating history may make it difficult to borrow funds or raise capital. Such inability to borrow funds or raise funds through the issuance of restricted common stock required to effect or facilitate a business combination may have a material adverse effect on the Company's financial condition and future prospects, including the ability to complete a business combination. To the extent that debt financing ultimately proves to be available, any borrowing will subject the Company to various risks traditionally associated with indebtedness, including the risks of interest rate fluctuations and insufficiency of cash flow to pay principal and interest, including debt of an acquired business.

 

The Company currently has no plans to conduct any research and development or to purchase or sell any significant equipment. The Company does not expect to hire any employees during the next 12 months.

 

OFF BALANCE SHEET ARRANGEMENTS

 

None.

 

ITEM 3.                     QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

 

Not applicable to PopBig, Inc. as a smaller reporting company.

 

ITEM 4.                     CONTROLS AND PROCEDURES

 

It is the responsibility of the chief executive officer and chief financial officer of PopBig, Inc. to establish and maintain a system for internal controls over financial reporting such that PopBig, Inc. properly reports and files all matters required to be disclosed by the Securities Exchange Act of 1934 (the "Exchange Act"). Fotis Georgiadis is the Company's chief executive officer and chief financial officer. The Company's system is designed so that information is retained by the Company and relayed to counsel as and when it becomes available. As the Company is a shell company with no or nominal business operations, Mr. Georgiadis immediately becomes aware of matters that would require disclosure under the Exchange Act. After conducting an evaluation of the effectiveness of the design and operation of the Company's disclosure controls and procedures as of July 30, 2012, he has concluded that the Company's disclosure controls and procedures were effective to ensure that information required to be disclosed by it in its reports filed or submitted under the Exchange Act is recorded, processed summarized and reported within the time periods specified in the rules and forms of the Securities and Exchange Commission (the "SEC").

 

 

 

This quarterly report does not include an attestation report of the Company's registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation by the Company's registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit the Company to provide only management's report in this quarterly report.

 

There were no significant changes in the Company's internal controls or in other factors that could significantly affect these controls subsequent to that evaluation, and there were no significant deficiencies or material weaknesses in such controls requiring corrective actions.

 

EVALUATION OF AND REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING

 

The management of the Registrant is responsible for establishing and maintaining adequate internal control over financial reporting. Internal control over financial reporting is defined in Rule 13a-15(f) or 15d-15(f) promulgated under the Securities Exchange Act of 1934 as a process designed by, or under the supervision of, the company's principal executive and principal financial officers and effected by the company's board of directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America and includes those policies and procedures that:

 

·

Pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions and dispositions of the assets of the company;

 

·

Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with accounting principles generally accepted in the United States of America and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors of the company; and

 

·

Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the company's assets that could have a material effect on the financial statements.

 

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. Because of the inherent limitations of internal control, there is a risk that material misstatements may not be prevented or detected on a timely basis by internal control over financial reporting. However, these inherent limitations are known features of the financial reporting process. Therefore, it is possible to design into the process safeguards to reduce, though not eliminate, this risk.

 

Management assessed the effectiveness of the Company's internal control over financial reporting as of July 31, 2012. In making this assessment, management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission in Internal Control-Integrated Framework.

 

Based on its assessment, management concluded that, as of July 31, 2012, the Company's internal control over financial reporting is effective based on those criteria.

 

This quarterly report does not include an attestation report of the Company's registered accounting firm regarding internal control over financial reporting. Management's report is not subject to attestation by the Company's registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit the Company to provide only management's report in this Quarterly report.

 

CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING

 

Other than a change in the management of our Company, there was no change in our internal controls over financial reporting identified in connection with the requisite evaluation that occurred during our last fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

 

PART II - OTHER INFORMATION

 

ITEM 1.                     LEGAL PROCEEDINGS

 

PopBig's officers and directors are not aware of any threatened or pending litigation to which the Company is a party or which any of its property is the subject and which would have any material, adverse effect on the Company.

 

ITEM 2.                     UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

 

None.

 

ITEM 3.                     DEFAULTS UPON SENIOR SECURITIES.

 

None.

 

ITEM 4.                    MINE SAFETY DISCLOSURES.

 

Not applicable.

 

 

ITEM 5.                     OTHER INFORMATION

 

None.

 

ITEM 6.                     EXHIBITS

 

NUMBER	DESCRIPTION
3.1.1	Certificate of Incorporation dated May 14, 1987*
3.1.2	Articles of Amendment dated June 30, 1998*
3.1.3	Articles of Amendment dated November 12, 1998*
3.1.4	Articles of Amendment dated June 22, 2006*
3.1.5	Certificate of Incorporation of Delaware entity dated October 11, 2007*
3.1.6	Articles of Amendment dated October 18, 2007*
3.1.7	Certificate of Amendment dated August 27, 2008*
2.1.1	Agreement and Plan of Merger dated December 5, 2007*
2.1.2	Certificate of Merger - Delaware - dated December 5, 2007*
2.1.3	Articles of Merger - Florida - dated December 7, 2007*
2.1.4	Certificate of Merger – Delaware - dated September 20, 2011***
3.2.1	Florida Amended and Restated By-Laws*
3.2.2	Delaware Amended and Restated By-Laws*
31.1	Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1	Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes Oxley Act of 2002

 

101.INS	XBRL Instance Document
101.SCH	XBRL Schema Document
101.CAL	XBRL Calculation Linkbase Document
101.DEF	XBRL Definition Linkbase Document
101.LAB	XBRL Label Linkbase Document
101.PRE	XBRL Presentation Linkbase Document

 

*	Previously filed with the Company’s Form 10 filed on November 12, 2008.
**	Previously filed with the Company’s Form 10-Q filed on June 14, 2010.
***	Previously filed with the Company’s Form 10-K filed on January 27, 2012.

 

 

 

 

 

 

SIGNATURES

 

            In accordance with Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

 

Date: September 14, 2012	POPBIG, INC.
	By:  /s/ Fotis Georgiadis
	Name: Fotis Georgiadis
	Title: Chief Executive Officer and Chief Financial Officer (principal executive, financing and accounting officer)