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EX-32 - Logan Sound, Inc.ex32-1.txt
EX-31 - Logan Sound, Inc.ex31-1.txt

                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    Form 10-Q

Mark One
[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
    ACT OF 1934

    For the quarterly period ended July 31, 2011

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE
    ACT OF 1934

    For the transition period from ____________ to _____________

                         Commission File No. 333-161869


                                LOGAN SOUND, INC.
             (Exact name of registrant as specified in its charter)



                                                                       
           Nevada                                  3931                           Pending
(State or Other Jurisdiction of        (Primary Standard Industrial           (I.R.S. Employer
Incorporation or Organization)          Classification Code Number)        Identification Number)


                        1 Hunter Street East, Suite G100
                           Hamilton, Ontario, L81 3W1
                    (Address of principal executive offices)

                                  905-777-8002
                           (Issuer's telephone number)

Indicate by checkmark whether the issuer: (1) has 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 [ ] No [X]

Indicate by check mark whether the registrant has submitted and electronically
posted on its corporate Website, 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 [X]

Indicate by check mark whether the registrant is a large accelerated filed, an
accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer [ ]                        Accelerated filer [ ]
Non-accelerated filer [ ]                          Smaller reporting company [X]

Indicate by checkmark whether the registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act). Yes [X] 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 most practicable date:

Class of Shares                              Outstanding as of February 18, 2014
---------------                              -----------------------------------
Common Stock, $0.001                                      8,200,000

INDEX Page ---- PART I FINANCIAL INFORMATION Item 1. Financial Statements (unaudited) 3 BALANCE SHEETS as of July 31, 2011 and April 30, 2011 3 CONSOLIDATED STATEMENTS OF OPERATIONS for the Three Months Ended July 31, 2011 and 2010, and for the period since inception 4 CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY for the period since inception 5 CONSOLIDATED STATEMENTS OF CASH FLOWS for the Three Months Ended July 31, 2011 and 2010, and for the period since inception 6 NOTES TO THE UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS 7 Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 11 Item 3 Quantitative and Qualitative Disclosures About Market Risk 12 Item 4. Controls and Procedures 12 PART II OTHER INFORMATION Item 1. Legal Proceedings 13 Item 1A. Risk Factors 13 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 13 Item 3. Defaults Upon Senior Securities 13 Item 4 Mine Safety Disclosures 13 Item 5. Other Information 13 Item 6. Exhibits 13 SIGNATURES 14 2
PART I. FINANCIAL INFORMATION ITEM 1. FINANCIAL STATEMENTS LOGAN SOUND INC. (An Development stage Company) Balance Sheets -------------------------------------------------------------------------------- July 31, 2011 April 30, 2011 ------------- -------------- (unaudited) (audited) ASSETS CURRENT ASSETS Cash $ 25,340 $ 1,366 Wah-anti-wah guitar effects pedal -- -- -------- -------- TOTAL ASSETS $ 25,340 $ 1,366 ======== ======== CURRENT LIABILITIES Accounts payable and accrued liabilities $ -- $ -- Loans from related parties 50,200 50,200 -------- -------- TOTAL CURRENT LIABILITIES 50,200 50,200 -------- -------- STOCKHOLDERS' EQUITY Capital stock Authorized: 75,000,000 common shares with a par value of $0.001 Issued and outstanding: 8,600,000 common shares 8,600 6,200 Additional paid-in-capital 49,400 27,800 Deficit accumulated during the development stage (82,860) (82,834) -------- -------- TOTAL STOCKHOLDERS' EQUITY (24,860) (48,834) -------- -------- TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY $ 25,340 $ 1,366 ======== ======== Nature and continuance of operations (Note 1) See Accompanying Notes 3
LOGAN SOUND INC. (An Development stage Company) Statements of Operations -------------------------------------------------------------------------------- Cumulative from Three Months Three Months January 30, 2007 Ended Ended (Inception) to July 31, 2011 July 31, 2010 July 31, 2011 ------------- ------------- ------------- Bank charges $ 26 $ 22 $ 344 Management fees -- 6,900 48,300 Office expenses -- -- 1,168 Professional fees -- -- 13,048 Guitar effects pedal -- -- 20,000 ---------- ---------- ---------- Net loss $ (26) $ (6,922) $ (82,860) ========== ========== ========== LOSS PER SHARE - BASIC AND DILUTED $ (0.00) $ (0.00) ========== ========== WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING 8,000,000 5,600,000 ========== ========== See Accompanying Notes 4
LOGAN SOUND INC. (An Development stage Company) Statement of Changes in Stockholders' Equity -------------------------------------------------------------------------------- Deficit Accumulated Number of Additional During the Common Par Paid-in Exploration Shares Value Capital Stage Total ------ ----- ------- ----- ----- Balance, January 30, 2007 -- $ -- $ -- $ -- $ -- April 28, 2009 Issued for cash at $0.005 1,600,000 1,600 6,400 8,000 April 29, 2009 Issued for intangible asset at $0.005 4,000,000 4,000 16,000 20,000 Net loss (22,325) (22,325) ---------- -------- ---------- ---------- ---------- Balance, April 30, 2009 5,600,000 5,600 22,400 (22,325) 5,675 Net loss (35,992) (35,992) ---------- -------- ---------- ---------- ---------- Balance, April 30, 2010 5,600,000 5,600 22,400 (58,317) (30,317) January 26, 2011 Issued for cash at $0.01 400,000 400 3,600 4,000 February 4, 2011 Issued for cash at $.001 200,000 200 1,800 2,000 Net loss (24,517) (24,517) ---------- -------- ---------- ---------- ---------- Balance, April 30, 2011 6,200,000 6,200 27,800 (82,834) (48,834) July 11, 2011 Issued for cash at $0.01 2,400,000 2,400 21,600 24,000 Net loss (26) (26) ---------- -------- ---------- ---------- ---------- Balance, July 31, 2011 8,600,000 $ 8,600 $ 49,400 $ (82,860) $ (24,860) ========== ======== ========== ========== ========== See Accompanying Notes 5
LOGAN SOUND INC. (An Development stage Company) Statements of Cash Flows -------------------------------------------------------------------------------- Cumulative from Three Months Three Months January 30, 2007 Ended Ended (Inception) to July 31, 2011 July 31, 2010 July 31, 2011 ------------- ------------- ------------- CASH FLOWS FROM OPERATING ACTIVITIES Net loss $ (26) $ (6,922) $(82,860) Guitar effects pedal -- -- 20,000 Adjustments to reconcile net loss to net cash Accounts payable and accrued liabilities -- -- -- -------- -------- -------- Net cash used in operating activities (26) (6,922) (62,860) -------- -------- -------- CASH FLOWS FROM FINANCING ACTIVITIES Loans from related parties -- 10,000 50,200 Shares subscribed for cash 24,000 -- 38,000 -------- -------- -------- Net cash provided by financing activities 24,000 10,000 88,200 -------- -------- -------- Net increase (decrease) in cash 23,974 3,078 25,340 Cash beginning 1,366 1,683 -- -------- -------- -------- Cash ending $ 25,340 $ 4,761 $ 25,340 ======== ======== ======== SUPPLEMENTAL CASH FLOW INFORMATION: Cash paid for: Interest $ -- $ -- $ -- ======== ======== ======== Taxes $ -- $ -- $ -- ======== ======== ======== See Accompanying Notes 6
LOGAN SOUND INC. (An Development stage Company) Notes To The Financial Statements July 31, 2011 (Unaudited) -------------------------------------------------------------------------------- 1. NATURE AND CONTINUANCE OF OPERATIONS Logan Sound Inc. ("the Company") was incorporated under the laws of State of Nevada, U.S. on January 30, 2007, with an authorized capital of 75,000,000 common shares with a par value of $0.001. The Company's year end is the end of April. During the year ended April 30, 2009, the Company commenced operations by issuing shares and acquiring a 100% right, title and interest in and to all the property, assets and intellectual property necessary for the development, manufacture and marketing of the wah-anti-wah guitar effects pedal. These financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred losses since inception resulting in an accumulated deficit of $82,860as at July 31, 2011 and further losses are anticipated in the development of its business raising substantial doubt about the Company's ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America and are presented in US dollars. Development Stage Company The Company has not earned any revenue from limited principal operations. Accordingly, the Company's activities have been accounted for as those of a "Development Stage Entity" as set forth in Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 915. Among the disclosures required by ASC Topic 915 are that the Company's financial statements be identified as those of a development stage company, and that the statements of earnings, retained earnings and stockholders' equity and cash flows disclose activity since the date of the Company's inception. All losses accumulated since inception has been considered as part of the Company's development stage activities. Use of Estimates and Assumptions The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. 7
LOGAN SOUND INC. (An Development stage Company) Notes To The Financial Statements July 31, 2011 (Unaudited) -------------------------------------------------------------------------------- 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Foreign Currency Translation The financial statements are presented in United States dollars. In accordance with Statement of Financial Accounting Standards No. 52, "Foreign Currency Translation", foreign denominated monetary assets and liabilities are translated into their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Non monetary assets and liabilities are translated at the exchange rates prevailing on the transaction date. Revenue and expenses are translated at average rates of exchange during the year. Gains or losses resulting from foreign currency transactions are included in results of operations. Fair Value of Financial Instruments The carrying value of cash and accounts payable and accrued liabilities approximates their fair value because of the short maturity of these instruments. Unless otherwise noted, it is management's opinion the Company is not exposed to significant interest, currency or credit risks arising from these financial instruments. Income Taxes The Company follows the assets and liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. At July 31, 2011, a full deferred tax asset valuation allowance has been provided and no deferred tax asset has been recorded. Basic and Diluted Loss Per Share The Company computes loss per share in accordance with SFAS No. 128, "Earnings per Share" which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. The Company has no potential dilutive instruments and accordingly basic loss and diluted loss per share are equal. 8
LOGAN SOUND INC. (An Development stage Company) Notes To The Financial Statements July 31, 2011 (Unaudited) -------------------------------------------------------------------------------- 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Stock-based Compensation In December 2004, the FASB issued SFAS No. 123R, "Share-Based Payment", which replaced SFAS No. 123, "Accounting for Stock-Based Compensation" and superseded APB Opinion No. 25, "Accounting for Stock Issued to Employees". In January 2005, the Securities and Exchange Commission ("SEC") issued Staff Accounting Bulletin ("SAB") No. 107, "Share-Based Payment", which provides supplemental implementation guidance for SFAS No. 123R. SFAS No. 123R requires all share-based payments to employees, including grants of employee stock options, to be recognized in the financial statements based on the grant date fair value of the award. SFAS No. 123R was to be effective for interim or annual reporting periods beginning on or after June 15, 2005, but in April 2005 the SEC issued a rule that will permit most registrants to implement SFAS No. 123R at the beginning of their next fiscal year, instead of the next reporting period as required by SFAS No. 123R. The pro-forma disclosures previously permitted under SFAS No. 123 no longer will be an alternative to financial statement recognition. Under SFAS No. 123R, the Company must determine the appropriate fair value model to be used for valuing share-based payments, the amortization method for compensation cost and the transition method to be used at date of adoption. The transition methods include prospective and retroactive adoption options. Under the retroactive options, prior periods may be restated either as of the beginning of the year of adoption or for all periods presented. The prospective method requires that compensation expense be recorded for all unvested stock options and restricted stock at the beginning of the first quarter of adoption of SFAS No. 123R, while the retroactive methods would record compensation expense for all unvested stock options and restricted stock beginning with the first period restated. The Company adopted the modified prospective approach of SFAS No. 123R for the year ended April 30, 2009. The Company did not record any compensation expense for the period ended July 31, 2011 because there were no stock options outstanding prior to the adoption or at July 31, 2011. Intangible assets In accordance with Statement of Financial Accounting Standards ("SFAS") No. 142, "Goodwill and Other Intangible Assets", the Company recorded Wah-Anti-Wah Guitar Effects Pedal at cost and those with finite lives are amortized over the estimated periods of benefit. Wah-Anti-Wah Guitar Effects Pedal would be amortized over 10 years. Impairments The Company's management evaluates its tangible and definite-lived intangible assets for impairment under Statement of Financial Accounting Standards No. 144 Accounting for the Impairment or Disposal of Long-Lived Assets (SFAS 144) annually or in the presence of circumstances or trends that may be indicators of impairment. Our evaluation is a two step process. The first step is to compare our undiscounted cash flows, as projected over the remaining useful lives of the assets, to their respective carrying values. In the event that the carrying values are not recovered by future undiscounted cash flows, as a second step, we compare the carrying values to the related fair values and, if lower, record an impairment adjustment. For purposes of fair value, we generally use replacement costs for tangible fixed assets and discounted cash flows, using risk-adjusted discount rates, for intangible assets. During the years ended April 30, 2011, we recorded impairment charges of $0 related to intangible assets. 9
LOGAN SOUND INC. (An Development stage Company) Notes To The Financial Statements July 31, 2011 (Unaudited) -------------------------------------------------------------------------------- 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Recent Accounting Pronouncements The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. 3. COMMON STOCK The total number of common shares authorized that may be issued by the Company is 75,000,000 shares with a par value of one tenth of one cent ($0.001) per share and no other class of shares is authorized. During the year ended April 30, 2009, the Company issued 1,600,000 shares of common stock for total cash proceeds of $8,000. As of April 29, 2009, the Company entered into an Asset Purchase Agreement with Ken Logan. Ken Logan agreed to sell his 100% interest in all the property, assets and intellectual property necessary for the development, manufacture and marketing of the wah-anti-wah guitar effects pedal for 4,000,000 common shares. During the year ended April 30, 2011, the Company issued 600,000 shares of common stock for total cash proceeds of $6,000. During the quarter ended July 31, 2011, the Company issued 2,400,000 shares of common stock for total cash proceeds of $24,000. At July 31, 2011, there were no outstanding stock options or warrants. 6. INCOME TAXES As of July 31, 2011, the Company had net operating loss carry forwards of approximately $82,860 that may be available this Agreement to reduce future years' taxable income through 2029. Future tax benefits which may arise as a result of these losses have not been recognized in these financial statements, as their realization is determined not likely to occur and accordingly, the Company has recorded a valuation allowance for the deferred tax asset relating to these tax loss carry-forwards. 7. MANAGEMENT AGREEMENT As of April 29, 2009, the Company entered into a management agreement with Ken Logan and agrees to pay $2,300 per month for his services. 10
FORWARD LOOKING STATEMENTS Statements made in this Form 10-Q that are not historical or current facts are "forward-looking statements" made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the "Act") and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events. ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION GENERAL We intend to commence business operations by developing, manufacturing, marketing and selling electric guitar effects pedals. We were incorporated in the State of Nevada on January 30, 2007, but were essentially dormant until April 29, 2009 when we entered into an agreement with our president, Ken Logan, to acquire all the property, assets and intellectual property necessary for the development, manufacture and marketing of the wah anti wah guitar effects pedal. In consideration of the purchase of these assets, we issued 4,000,000 shares of our common stock to Mr. Logan. Mr. Logan commenced developing and manufacturing the wah anti wah guitar effects pedal in December 2006. Prior to selling his interest in the pedal to us, Mr. Logan sold approximately 40 wah anti wah pedals at prices ranging from $149 to $199. He also developed a website promoting the features of the wah anti wah pedal located at www.logansoundinc.com. PLAN OF OPERATION Our plan of operation for the next twelve months is to expand our business operations by acquiring additional guitar pedal components, hiring additional labor, marketing and advertising our guitar effects pedal, and potentially designing a new guitar effects pedal. We intend to allocate approximately $5,000 from our cash on hand to purchase guitar pedal components that will allow us to manufacture approximately 125 pedals. We will rely upon the proceeds that we receive from the sale of the 125 guitar pedals and loans from our president in order to cover general and administrative expenses, as well as marketing and advertising costs. We anticipate that revenue from the sale of our pedals will be $214 per unit, including charges for shipping and handling. However, there is no guarantee that we will be able to successfully sell our guitar effects pedals at a sufficient sales volume at this price level. The expansion of our operations in the period subsequent to the next 12 months will depend on our success in generating revenue to that point, as well as raising further funding. As well, we anticipate spending an additional $16,000 on administrative costs such as accounting and auditing fees, legal fees and fees payable in connection with reporting obligations. SOURCES AND USES OF CASH At July 31, 2011, our current assets consisted of $25,340 in cash. This amount is part of the $30,000 we raised pursuant to our registration statement on Form S-1 that was declared effective by the Securities & Exchange Commission on October 27, 2010. In addition to the funds raised during our offering, we will 11
have to raise additional funds in order to sustain and expand our operations. We currently do not have a specific plan of how we will obtain such funding. We will seek to obtain short-term loans from our director, although we do not have any agreements with our director concerning future loans. We do not have any arrangements in place for any future equity financing other than through this offering. EVENTS, TRENDS AND UNCERTAINTIES The continuing development of our business will depend upon our ability to attract customers for the wah anti wah guitar effects pedal. Our ability to generate sales may be affected by events and trends such as general economic conditions, guitar pedal pricing and competing products from our manufacturers. RESULTS OF OPERATIONS We have not earned any revenue from our incorporation on January 30, 2007 to July 31, 2011. We incurred operating expenses in the amount of $82,860 during this period. These operating expenses were comprised of management fees that were paid or accrued to our president, Ken Logan, of $48,300, professional fees of $13,048, office expenses of $1,168, bank fees of $344 and $20,000 representing the recorded value of the common stock that we issued to our president in consideration for the acquisition of the guitar pedal assets. We have not attained profitable operations and are dependent upon obtaining financing to complete our proposed business plan. For these reasons our auditors believe that there is substantial doubt that we will be able to continue as a going concern. OFF-BALANCE SHEET ARRANGEMENTS As of the date of this report, we do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. GOING CONCERN The independent auditors' report accompanying our April 30, 2011 financial statements contained an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business. ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK No report required. ITEM 4. CONTROLS AND PROCEDURES Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer's management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. 12
An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of July 31, 2011. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was no change in our internal control over financial reporting during the six-month period ended July 31, 2011 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 Management is not aware of any legal proceedings contemplated by any governmental authority or any other party involving us or our properties. As of the date of this report, no director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties. ITEM 1A. RISK FACTORS No report required. ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS No report required. ITEM 3. DEFAULTS UPON SENIOR SECURITIES No report required. ITEM 4. MINE SAFETY DISCLOSURES No report required. ITEM 5. OTHER INFORMATION No report required. ITEM 6. EXHIBITS Exhibits: 31.1 Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a). 32.1 Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002. 101 Interactive data files pursuant to Rule 405 of Regulation S-T 13
SIGNATURES In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized. LOGAN SOUND INC. Dated: February 18, 2014 By: /s/ Ken Logan --------------------------------------- Ken Logan, President and Chief Executive Officer and Chief Financial Officer 1