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EXCEL - IDEA: XBRL DOCUMENT - Stevia CorpFinancial_Report.xls

                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. 2
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)