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EX-32.1 - Wall Street Media Co, Inc.ex32-1.htm
EX-31.1 - Wall Street Media Co, Inc.ex31-1.htm

 

 

 

UNITED STATES

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 June 30, 2018

 

[  ] 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 333-163439

 

WALL STREET MEDIA CO, INC.

(Exact name of registrant as specified in its charter)

 

Nevada   26-4170100

(State or other jurisdiction

Of incorporation or organization)

 

(IRS employer

identification number)

 

110 Front Street

Suite 300

Jupiter, FL 33477

(Address of principal executive offices, including zip code)

 

(561) 240-0333

(Registrant’s telephone number, including area code)

 

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. Yes [X] 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 during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [X] No [  ]

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer” “smaller reporting company” and “emerging growth company” in Rule- 12b-2 of the Exchange Act. -(Check one):

 

  Large accelerated filer [  ] Accelerated filer [  ]
  Non-accelerated filer [  ] Smaller reporting company [X]
  Do not check if a smaller reporting company    
  Emerging growth company [  ]    

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act [  ]

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [  ] No [X]

 

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 August 10, 2018 
Common stock, $0.001 par value   26,922,007 

 

 

 

   

 

 

TABLE OF CONTENTS

 

  Page
PART I - FINANCIAL INFORMATION 1
Item 1. Financial Statements 1
Condensed Balance Sheets 1
Condensed Statements of Operations 2
Condensed Statements of Cash Flows 3
Notes to Condensed Financial Statements 4
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 6
Item 3. Quantitative and Qualitative Disclosure About Market Risk. 8
Item 4. Controls and Procedures. 8
PART II - OTHER INFORMATION 9
Item 1. Legal Proceedings. 9
Item 1A. Risk Factors. 9
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. 9
Item 3. Defaults upon Senior Securities. 9
Item 4. Mine Safety Disclosures 9
Item 5. Other Information. 9
SIGNATURES 10

 

   

 

 

PART I - FINANCIAL INFORMATION

 

Item 1. Financial Statements

 

WALL STREET MEDIA CO, INC.

Condensed Balance Sheets

(Unaudited)

 

   June 30, 2018   September 30, 2017 
         
ASSETS          
Current Assets          
Cash  $9,640   $4,560 
Accounts receivable   -    10,000 
Total current assets   9,640    14,560 
           
Deposit   578    578 
           
Total Assets  $10,218   $15,138 
           
LIABILITIES AND STOCKHOLDERS’ DEFICIT          
           
Current Liabilities          
Accounts payable and accrued expenses  $7,847   $3,827 
Accrued interest payable   8,207    4,844 
Notes payable-related party   113,290    105,290 
Total current liabilities   129,344    113,961 
           
Total Liabilities   129,344    113,961 
           
Commitments and Contingencies          
           
Stockholders’ Deficit          
Preferred stock, $0.001 par value; 5,000,000 authorized; none issued or outstanding   -    - 
Common stock, $0.001 par value; 195,000,000 shares authorized; 26,922,007 issued and outstanding at June 30, 2018 and September 30, 2017   26,922    26,922 
Additional paid-in capital   1,298,056    1,298,056 
Accumulated deficit   (1,444,104)   (1,423,801)
Total stockholders’ deficit   (119,126)   (98,823)
           
Total Liabilities and Stockholders’ Deficit  $10,218   $15,138 

 

The accompanying notes are an integral part of these condensed financial statements.

 

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WALL STREET MEDIA CO, INC.

Condensed Statements of Operations

(Unaudited)

 

   For the three months ended   For the nine months ended 
   June 30, 2018   June 30, 2017   June 30, 2018   June 30, 2017 
Revenues:                    
Contracted services-related party  $1,500   $9,000   $25,000   $48,000 
Contracted services   18,000    -    18,000    - 
Total Revenues   19,500    9,000    43,000    48,000 
                     
Operating Expenses:                    
Internet and hosting services   -    -    550    550 
Office and administrative   1,553    2,069    5,410    7,594 
Professional fees   10,675    13,121    53,980    55,994 
Total Operating Expenses   12,228    15,190    59,940    64,138 
                     
Income (Loss) From Operations   7,272    (6,190)   (16,940)   (16,138)
                     
Other Income (Expense)                    
Other income   -    -    -    20,000 
Interest expense   (1,145)   (951)   (3,363)   (2,847)
                     
Total Other Income (Expense), net   (1,145)   (951)   (3,363)   17,153 
                     
Net income (loss)  $6,127   $(7,141)  $(20,303)  $1,015 
                     
Earnings (Loss) per share - basic and diluted  $0.00   $(0.00)  $(0.00)  $0.00 
                     
Weighted average number of common shares - Basic and Diluted   26,922,007    26,922,007    26,922,007    26,922,007 

 

The accompanying notes are an integral part of these condensed financial statements

 

 2 

 

 

WALL STREET MEDIA CO, INC.

Condensed Statements of Cash Flows

(Unaudited)

 

   For the Nine
Months Ended
June 30, 2018
   For the Nine
Months Ended
June 30, 2017
 
Cash flows from Operating Activities:          
Net (loss) income  $(20,303)  $1,015 
Adjustments to reconcile net (loss) income to net cash used in operating activities:          
Changes in operating assets and liabilities:          
Decrease in accounts receivable   10,000    - 
Increase in deposit   -    (578)
Increase in accrued interest payable   3,363    2,847 
Increase (decrease) in accounts payable and accrued expenses   4,020    (8,730)
Net cash used in operating activities   (2,920)   (5,446)
           
Cash flows from Financing Activities:          
Proceeds from notes payable   8,000    6,000 
Net cash provided by financing activities   8,000    6,000 
           
Increase in cash during the period   5,080    554 
           
Cash, beginning of the period   4,560    422 
           
Cash, end of the period  $9,640   $976 
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION          
           
Interest paid in cash  $-   $8,730 
           
Taxes paid in cash  $-   $- 

 

The accompanying notes are an integral part of these condensed financial statements.

 

 3 

 

 

Wall Street Media Co, Inc.

Notes to Condensed Unaudited Financial Statements

June 30, 2018

 

Note 1 - Nature of Operations and Summary of Significant Accounting Policies

 

Nature of Operations

 

Wall Street Media Co, Inc. (the “Company” or “Wall Street Media”) was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 26, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc. In August, 2013 the Company changed its name to Wall Street Media Co, Inc.

 

The Company provides consulting and management services to entities looking to merge with or acquire or otherwise consult with third party entities. These services are currently provided to Landmark-Pegasus, Inc., a related party (“Landmark-Pegasus”) or its clients. Landmark-Pegasus is wholly owned by John Moroney, the Company’s majority shareholder. Mr. Moroney also acts as Landmark-Pegasus’ President.

 

Basis of Presentation

 

The interim unaudited condensed financial statements included herein have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). In the opinion of the Company’s management, all adjustments (consisting of normal recurring adjustments and reclassifications) necessary to present fairly the results of operations and cash flows for the three and nine months ended June 30, 2018, and the financial position as of June 30, 2018, have been made. The results of operations for such interim periods are not necessarily indicative of the operating results to be expected for the full year. Certain information and disclosures normally included in the notes to the annual financial statements have been condensed or omitted from these interim condensed financial statements. Accordingly, these interim condensed financial statements should be read in conjunction with the Audited Financial Statements and Notes thereto as of and for the year ended September 30, 2017 included in our Annual Report on Form 10-K as filed with the SEC on December 29, 2017. The September 30, 2017 balance sheet is derived from those financial statements.

 

Use of Estimates

 

The financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the valuation allowance on deferred tax assets.

 

Cash and Cash Equivalents

 

The Company considers financial instruments with original maturities of three months or less to be cash equivalents. The Company had no cash equivalents at September 30, 2017 or June 30, 2018.

 

 4 

 

 

Revenue Recognition

 

In accordance with the Financial Accounting Standard Board’s (“FASB”) Accounting Standards Codification (“ASC”) 605-10, revenue is recognized when persuasive evidence of an arrangement exists, products are delivered to and accepted by the customer, economic risk of loss has passed to the customer, the price is fixed or determinable, collection is reasonably assured, and any future obligations of the Company are insignificant. These criteria are generally met during the period when the development or consulting services are provided or completed.

 

The Company provides consulting and management services. 7.7% of revenues were from Landmark Pegasus – a related party in Q3, and 58.1% were derived from Landmark Pegasus in the nine months ended June 30, 2018.

 

Basic and Diluted Net Income per Common Share

 

Basic net income per share is computed by dividing the net income by the weighted average number of common shares outstanding during the period. Diluted net income per common share is computed by dividing the net income by the weighted average number of common shares outstanding for the period and, if dilutive, potential common shares outstanding during the period. Potentially dilutive securities consist of the incremental common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities outstanding at June 30, 2018 or 2017.

 

Recent Accounting Pronouncements

 

In May 2014, the FASB issued Accounting Standard Update (“ASU”) 2014-09, “Revenue from Contracts with Customers,” which supersedes the revenue recognition requirements in Topic 605, “Revenue Recognition” and requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In August 2015, the FASB issued ASU 2015-14, which defers by one year the effective date of ASU 2014-09. Accordingly, this guidance is effective for the Company on October 1, 2018. The Company does not expect that the adoption of ASU 2014-09 will have a material impact on its financial position, results of operations or cash flows.

 

In February 2016, the FASB issued ASU 2016-02, “Leases” which, for operating leases, requires a lessee to recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in its balance sheet. The standard also requires a lessee to recognize a single lease cost, calculated so that the cost of the lease is allocated over the lease term, on a generally straight-line basis. The ASU is effective for public companies for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the effects that the adoption of ASU 2016-02 will have on its financial statements, and expect an increase in Assets and Liabilities associated with the recognition of right-of-use leases.

 

In March 2016, the FASB issued ASU 2016-08 Revenue from Contracts with Customers (Topic 606) to clarify implementation guidance on principal versus agent considerations (for reporting revenue on a gross or net basis). The ASU is an amendment to Topic 606, clarifies the implementation guidance, and requires an entity to account for revenue as an agent when another entity controls the specified good or service before that good or service is transferred to the customer. Accordingly, this guidance is effective for the Company on October 1, 2018. The Company does not expect that the adoption of ASU 2016-08 will have a material impact on its financial position, results of operations or cash flows.

 

Note 2 - Going Concern

 

As reflected in the accompanying condensed financial statements, the Company sustained a net loss of approximately $20,300 for the nine month period ended June 30, 2018 and has working capital and stockholder deficits of approximately $119,700 and $119,100, respectively, at June 30, 2018. 7.7% of revenues were from Landmark-Pegasus – a related party in the quarter ended June 30, 2018, and 58.1% were derived from Landmark in nine months ended June 30, 2018. The foregoing raises substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments relating to the recovery of the recorded assets or the classification of the liabilities that might be necessary should the Company be unable to implement its business plan and continue as a going concern. In addition, the Company is actively seeking investor funding.

 

Note 3 Related Party Transactions

 

During the nine months ended June 30, 2018, $25,000, or 58%, of the Company’s revenue was derived from Landmark-Pegasus, a related party. Landmark-Pegasus is wholly owned by John Moroney, who holds approximately 60% of the Company’s common stock. Mr. Moroney also acts as Landmark-Pegasus’ President and is Landmark-Pegasus’ sole director. In addition, the Company received $8,000 from the issuance of a 4% demand note payable to Landmark-Pegasus, bringing the total aggregate outstanding related party 4% demand notes payable amount to approximately $113,300 at June 30, 2018.

 

Note 4 – Commitments and Contingencies

 

From time to time, the Company may be involved in asserted claims arising out of our operations in the normal course of business. As of June 30, 2018, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on the Company’s results of operations.

 

Note 5 – Concentrations

 

During the first nine months of the 2018 fiscal year, 58 % of the Company’s revenues were from Landmark-Pegasus.

 

 5 

 

 

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

 

FORWARD-LOOKING STATEMENTS

 

There are statements in this quarterly report on Form 10-Q that are not historical facts. These “forward-looking statements” can be identified by use of terminology such as “believe”, “hope”, “may”, “anticipate”, “should”, “intend”, “plan”, “will”, “expect”, “estimate”, “project”, “positioned”, “strategy”, and similar expressions. Although management believes that the assumptions underlying the forward-looking statements included in this quarterly report are reasonable, they do not guarantee our future performance, and are subject to certain risks, uncertainties and assumptions that are difficult to predict; therefore, actual results and outcomes may differ materially from what is expressed or forecasted in any such forward-looking statements.

 

OVERVIEW

 

Wall Street Media Co, Inc. (the “Company,” “we,” “us,” or “our”) was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc. In November 2012, the Company changed its name to Bright Mountain Holdings, Inc., and in August 2013 changed its name to Wall Street Media Co, Inc.

 

The Company provides consulting and management services to entities looking to merge with or acquire or otherwise consult with third party entities. These services are currently provided to Landmark-Pegasus, Inc., a related party (“Landmark-Pegasus”). Landmark-Pegasus is wholly owned by John Moroney, the Company’s majority shareholder. Mr. Moroney also serves as Landmark-Pegasus’ President and is its sole director.

 

CRITICAL ACCOUNTING POLICIES AND ESTIMATES

 

In response to the Securities and Exchange Commission’s (the “SEC”) financial reporting release, FR-60, Cautionary Advice Regarding Disclosure About Critical Accounting Policies, the Company has selected its more subjective accounting estimation processes for purposes of explaining the methodology used in calculating the estimate, in addition to the inherent uncertainties pertaining to the estimate and the possible effects on the Company’s financial condition. These accounting estimates are discussed below. These estimates involve certain assumptions that if incorrect could create a material adverse impact on the Company’s results of operations and financial condition.

 

Revenue Recognition

 

Revenue is recognized when persuasive evidence of an arrangement exists, services are provided to and accepted by the customer, economic risk of loss has passed to the customer, the price is fixed or determinable, collection is reasonably assured, and any future obligations of the Company are insignificant.

 

The Company provides consulting and management services. 58% of these services were provided to Landmark-Pegasus, a related party.

 

RESULTS OF OPERATIONS

 

FOR THE THREE MONTHS ENDED JUNE 30, 2018 COMPARED TO THE THREE MONTHS ENDED JUNE 30, 2017

 

Revenue: The Company’s revenues increased approximately 117% to $19,500 during the three months ended June 30, 2018 as compared to $9,000 for the three months ended June 30, 2017 due to an increase in consulting services provided.

 

Operating Expenses: The Company’s operating expenses decreased by approximately 20% to $12,228 during the three months ended June 30, 2018 as compared to $15,190 for the three months ended June 30, 2017 primarily due to a decrease in professional fees.

 

Income (loss) from operations: The Company’s loss from operations decreased approximately 217% to Income from operations of $7,272 during the three months ended June 30, 2018 from a loss from operations of $6,190 for the three months ended June 30, 2017. The primary reason for this was due to an increase in consulting services provided.

 

FOR THE NINE MONTHS ENDED JUNE 30, 2018 COMPARED TO THE NINE MONTHS ENDED JUNE 30, 2017

 

Revenue: The Company’s revenues decreased approximately 10% to $43,000 during the nine months ended June 30, 2018 as compared to $48,000 for the nine months ended June 30, 2017 due to a decrease in consulting services provided.

 

Operating Expenses: The Company’s operating expenses decreased by approximately 7% to $59,940 during the nine months ended June 30, 2018 as compared to $64,138 for the nine months ended June 30, 2017 primarily due to a decrease in office and administrative expenses.

 

Loss from operations: The Company’s loss from operations increased approximately 5% to $16,940 during the nine months ended June 30, 2018 from a loss from operations of $16,138 for the nine months ended June 30, 2017. The primary reason for this was due to a decrease in consulting services provided.

 

 6 

 

 

LIQUIDITY AND CAPITAL RESOURCES

 

Net cash used in operating activities was $2,920 for the nine months ended June 30, 2018 as compared to net cash used in operating activities of $5,446 for the nine months ended June 30, 2017. The decrease was primarily due to the decrease in consulting service income.

 

As of June 30, 2018, the Company had $9,640 in cash. The Company has sustained losses from operations, and such losses are expected to continue. The Company’s auditors have included a “Going Concern Qualification” in their report for the year ended September 30, 2017. In addition, the Company has a working capital deficit at June 30, 2018 with minimal revenues. The foregoing raises substantial doubt about the Company’s ability to continue as a going concern. The Company is actively seeking to combine or merge with another operating company. There can be no assurance that the level of funding needed will be acquired or that the Company will generate sufficient revenues to sustain operations for the next twelve months. The unaudited condensed financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 

RELATED PERSON TRANSACTIONS

 

8% and 100% of the Company’s revenues for the quarters ended June 30, 2018 and 2017, respectively, were generated by Landmark-Pegasus, which is wholly owned by John Moroney, the Company’s majority stockholder. John Moroney also acts as Landmark-Pegasus’ President and sole director. In addition, the Company received $8,000 from the issuance of a 4% demand note payable to Landmark-Pegasus, bringing the total aggregate outstanding related party 4% demand notes payable amount to approximately $113,300 at June 30, 2018. 58% and 100% of the Company’s revenues for the nine months ended June 30, 2018 and 2017, respectively, were generated by Landmark-Pegasus.

 

RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

 

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2014-09, “Revenue from Contracts with Customers,” which supersedes the revenue recognition requirements in Topic 605, “Revenue Recognition” and requires entities to recognize revenue in a way that depicts the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. In August 2015, the FASB issued ASU 2015-14, which defers by one year the effective date of ASU 2014-09. Accordingly, this guidance is effective for interim and annual periods beginning after December 15, 2017 with early adoption permitted for interim and annual periods beginning after December 15, 2016. We do not expect that the adoption of ASU 2014-09 will have a material impact on our financial position, results of operations or cash flows.

 

In February 2016, the FASB issued ASU 2016-02, “Leases” which, for operating leases, requires a lessee to recognize a right-of-use asset and a lease liability, initially measured at the present value of the lease payments, in its balance sheet. The standard also requires a lessee to recognize a single lease cost, calculated so that the cost of the lease is allocated over the lease term, on a generally straight-line basis. The ASU is effective for public companies for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. Early adoption is permitted. We are currently evaluating the effects that the adoption of ASU 2016-02 will have on our financial statements, and expect an increase in Assets and Liabilities associated with the recognition of right-of-use leases.

 

In March 2016, the FASB issued Accounting Standards Update 2016-08 Revenue from Contracts with Customers (Topic 606) to clarify implementation guidance on principal versus agent considerations (for reporting revenue on a gross or net basis). The ASU is an amendment to Topic 606, clarifies the implementation guidance, and requires an entity to account for revenue as an agent when another entity controls the specified good or service before that good or service is transferred to the customer. This ASU is effective for annual periods beginning after December 15, 2017. We do not expect that the adoption of ASU 2016-08 will have a material impact on our financial position, results of operations or cash flows.

 

OFF-BALANCE SHEET ARRANGEMENTS

 

As of June 30, 2018, we did 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 is material to investors.

 

 7 

 

 

Item 3. Quantitative and Qualitative Disclosure About Market Risk.

 

Not applicable to smaller reporting companies.

 

Item 4. Controls and Procedures.

 

Evaluation of Disclosure Controls and Procedures: An evaluation was conducted by the registrant’s principal executive officer and principal financial officer of the effectiveness of the design and operation of the registrant’s disclosure controls and procedures as of June 30, 2018. Based on that evaluation, the principal executive officer and principal financial officer concluded that the registrant’s controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that the registrant files or submits under the Securities Exchange Act of 1934, as amended (a) is recorded, processed, summarized and reported within the time periods specified in Securities and Exchange Commission rules and forms, and (b) is accumulated and communicated to the Company’s management, including its principal executive and principal financial officers, as appropriate to allow timely decisions regarding required disclosure. If the registrant develops new business or engages or hires a chief financial officer or similar financial expert, the registrant intends to review its disclosure controls and procedures.

 

Management is aware that there is a lack of segregation of duties due to the small number of employees dealing with general administrative and financial matters.

 

Changes in Internal Control Over Financial Reporting: There was no change in the registrant’s internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Rule 13a–15 or Rule 15d–15 under the Securities Exchange Act of 1934 that occurred during the registrant’s last fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting.

 

 8 

 

 

PART II- OTHER INFORMATION

 

Item 1. Legal Proceedings.

 

None

 

Item 1A. Risk Factors.

 

Not applicable to smaller reporting companies.

 

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

 

(a) Exhibits

 

EXHIBIT
NO.
  DESCRIPTION
31.1   Section 302 Certification of Principal Executive Officer and Principal Financial Officer
     
32.1   Section 906 Certification

 

 9 

 

 

SIGNATURES

 

Pursuant to the requirements 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.

 

  Wall Street Media Co, Inc.
     
Date: August 13, 2018 By: /s/ Jeffrey A. Lubchansky
    Jeffrey A. Lubchansky
    President and Chief Executive Officer
(principal executive officer and
principal financial officer)

 

 10