UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

~~_______________~~____________________________

FORM 10-Q

~~_______________~~____________________________

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

For the quarterly period ended ~~March~~June 3130, 2010

o 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: 333-148988

____________________________

EL MANIEL INTERNATIONAL, INC.

(Exact name of registrant as specified in ~~Charter~~its charter)

NEVADA		333-148988		562672870
(State or other jurisdiction of incorporation or organization)		(Commission File No.)		(IRS Employee Identification No.)

________________________

13520 Oriental St

NEVADA			56-2672870
(State or other jurisdiction of incorporation or organization)			(IRS Employee Identification No.)

13520 Oriental St. Rockville, MD			20853
(Address of principal executive offices)			(Zip Code)

Rockville, Md 20853

(Address of Principal Executive Offices)

_______________

(202) 536-5191

(~~Issuer~~Registrant’s ~~Telephone~~telephone number, including area code)

~~_______________~~____________________________

~~7424~~Indicate ~~Brighton~~by ~~Village~~check ~~Drive,~~mark ~~Raleigh~~whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the issuer was required to file such reports), ~~NC 27616~~and (2)has been subject to such filing requirements for the past 90 days. Yes x No o

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 (~~Former~~§232.405 ~~Name~~of this chapter) during the preceding 12 months (or ~~Former~~for ~~Address~~such ifshorter ~~Changed~~period ~~Since~~that ~~Last~~the ~~Report~~registrant was required to submit and post such files). Yes o No o

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the issuer was required to file such reports), and (2)has been subject to such filing requirements for the past 90 days.

Yes x No o

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 (§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 o No o

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

Large Accelerated Filer o Accelerated Filer o Non-Accelerated Filer o Smaller Reporting Company x

Indicate by check mark whether the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.Yes x No o

~~Yes~~As xof September 16, 2010, the registrant had ~~No o~~2,892,110,000 shares of its Common Stock, $0.001 par value, outstanding.

State the number of shares outstanding of each of the issuer’s classes of common equity, as of as of February 16, 2010: 96,110,000 shares of Common Stock.

EL MANIEL INTERNATIONAL, INC.

FORM 10-Q

~~December~~June 3130, ~~2009~~2010

INDEX

PART I--FINANCIAL INFORMATION
Item 1.	Financial Statements	1
Item 2.	Management’s Discussion and Analysis of Financial Condition	12
	Consolidated Balance Sheets as of June 30, 2010 (unaudited) and September 30, 2009	3
Item 3	Quantitative and Qualitative Disclosures About Market Risk	15
	Consolidated Statements of Operations For the Three and Nine Months Ended June 30, 2010 and 2009, and for the Period from July 24, 2007 (Inception) to June 30, 3010 (Unaudited)	4
Item 4T.	Control and Procedures	15
	Consolidated Statement of Changes in Stockholders’ Deficiency For the Period from July 24, 2007 (Inception) to June 30, 2010 (Unaudited)	5
	Consolidated Statements of Cash Flows For the Nine Months Ended June 30, 2010 and 2009, and For the Period from July 24, 2007 (Inception) to June 30, 2010 (Unaudited)	6
	Notes to Consolidated Financial Statements (Unaudited)	8
Item 2.	Management’s Discussion and Analysis of Financial Condition & Results of Operations	15
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	17
Item 4.	Controls and Procedures	17
PART II--OTHER INFORMATION
Item 1	Legal Proceedings	16
Item 1.	Legal Proceedings	19
Item 1A	Risk Factors	16
Item 1A.	Risk Factors	19
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	1619
Item 3.	Defaults Upon Senior Securities	1619
Item 4.	~~Submission~~Removed of& ~~Matters to a Vote of Security Holders~~Reserved	1619
Item 5.	Other Information	1619
Item 6.	Exhibits ~~and Reports on Form 8-K~~	1619
SIGNATURE		1720

Item 1. Financial Information

EL MANIEL INTERNATIONAL, INC. AND SUBSIDIARY

(A DEVELOPMENT STAGE COMPANY)

CONTENTS

PAGE	1	CONDENSED BALANCE SHEETS AS OF MARCH 31, 2010 (UNAUDITED) AND SEPTEMBER 30, 2009 (CONSOLIDATED)
PAGE	2	CONDENSED STATEMENTS OF OPERATIONS FOR THE THREE AND SIX MONTHS ENDED MARCH 31, 2010 AND 2009 (CONSOLIDATED), AND FOR THE PERIOD FROM JULY 24, 2007 (INCEPTION) TO MARCH 31, 2010 (UNAUDITED).
PAGE	3	CONDENSED STATEMENT OF CHANGES IN STOCKHOLDERS’ DEFICIENCY FOR THE PERIOD FROM JULY 24, 2007 (INCEPTION) TO MARCH 31, 2010.
PAGE	4	CONDENSED STATEMENTS OF CASH FLOWS FOR THE SIX MONTHS ENDED MARCH 31, 2010 AND 2009 (CONSOLIDATED), AND FOR THE PERIOD FROM JULY 24, 2007 (INCEPTION) TO MARCH 31, 2010 (UNAUDITED).
PAGES	5 - 11	NOTES TO CONDENSED FINANCIAL STATEMENTS (UNAUDITED).

El Maniel International, Inc.
(A Development Stage Company)
Condensed Balance Sheets
ASSETS
	March 31,			September 30,
	2010			2009
	(Unaudited)			(Consolidated)
Current Assets
Cash	$	-		$	919
Total Current Assets		-			919
Property and Equipment, net		-			2,460
Total Assets	$	-		$	3,379
LIABILITIES AND STOCKHOLDERS' DEFICIENCY
Current Liabilities
Accounts payable	$	-		$	1,419
Sales tax payable		-			540
Note payable		-			49,349
Loan payable - related party		-			1,081
Total Liabilities		-			52,389
Commitments and Contingencies
Stockholders' Deficiency
Common stock, $0.001 par value; 110,000,000 shares authorized,
91,110,000 and 96,110,000 issued and outstanding, respectively		91,110			96,110
Additional paid-in capital		153,534			106,861
Deficit accumulated during the development stage		(244,644	)		(251,981	)
Total Stockholders' Deficiency		-			(49,010	)
Total Liabilities and Stockholders' Deficiency	$	-		$	3,379

See accompanying notes financial statements

El Maniel International, Inc.
(A Development Stage Company)
Condensed Statements of Operations
(Unaudited)
	For the Three Months Ended						For the Six Months Ended						For the Period from July 24, 2007
	March 31, 2010			March 31, 2009			March 31, 2010			March 31, 2009			(inception) to March 31, 2010
				(Consolidated)						(Consolidated)
Revenue	$	-		$	-		$	-		$	3,500		$	20,060
Cost of Revenue		-			-			-			(2,579	)		(47,041	)
Gross Profit		-			-			-			921			(26,981	)
Operating Expenses
Professional fees		17,339			5,678			24,545			23,884			200,985
Advertising expense		-			-			-			2,145			9,212
General and administrative		3,994			2,569			8,270			5,589			47,618
Total Operating Expenses		21,333			8,247			32,815			31,618			257,815
Loss from Operations		(21,333	)		(8,247	)		(32,815	)		(30,697	)		(284,796	)
Other Income/(Expenses)
Gain on disposal		42,008			-			42,008						42,008
Interest Expense		(710	)		-			(1,856	)		-			(1,856	)
INCOME (LOSS) FROM OPERATIONS BEFORE INCOME TAXES		19,965			(8,247	)		7,337			(30,697	)		(244,644	)
Provision for Income Taxes		-			-			-			-			-
NET INCOME (LOSS)	$	19,965		$	(8,247	)	$	7,337		$	(30,697	)	$	(244,644	)
NET INCOME (LOSS) PER SHARE - Basic and Diluted	$	0.00		$	(0.00	)	$	0.00		$	(0.00	)
Weighted average number of shares outstanding
during the year - Basic and Diluted		94,943,333			96,110,000			95,529,890			96,110,000

See accompanying notes financial statements

El Maniel International, Inc.
(A Development Stage Company)
Condensed Statement of Stockholders' Deficiency
For the period from July 24, 2007 (Inception) to March 31, 2010
(Unaudited)
										Deficit
	Common stock						Additional			accumulated during the						Total
							paid-in			development			Subscription			Stockholder's
	Shares			Amount			capital			stage			Receivable			Deficiency
Balance July 24, 2007		-		$	-		$	-		$	-		$	-		$	-
Common stock issued for services to founder ($0.001)		70,000,000			70,000			(65,000	)		-			-			5,000
Common stock issued for cash ($0.10/ per share)		1,400,000			1,400			8,600			-			(10,000	)		-
In kind contribution of cash		-			-			100			-			-			100
In kind contribution of services		-			-			971			-			-			971
Net loss for the period July 24, 2007 (inception) to September 30, 2007		-			-			-			(20,551	)		-			(20,551	)
Balance, September 30, 2007 (consolidated)		71,400,000			71,400			(55,329	)		(20,551	)		(10,000	)		(14,480	)
Cash collected on subscription receivable		-			-			-			-			10,000			10,000
Common stock issued for cash ($0.10/ per share)		24,710,000			24,710			151,790			-			-			176,500
In kind contribution of services		-			-			5,200			-			-			5,200
Net loss, for the year ended September 30, 2008		-			-			-			(140,864	)		-			(140,864	)
Balance, September 30, 2008		96,110,000			96,110			101,661			(161,415	)		-			36,356
In kind contribution of services		-			-			5,200			-			-			5,200
Net loss, for the year ended September 30, 2009		-			-			-			(90,566	)		-			(90,566	)
Balance, September 30, 2009 (consolidated)		96,110,000			96,110			106,861			(251,981	)		-			(49,010	)
Shares returned in a spin off		(5,000,000	)		(5,000	)		(20,000	)		-			-			(25,000	)
Cash contribution by stockholder		-			-			53,000			-			-			53,000
Forgiveness of debt by related party		-			-			9,217			-			-			9,217
In kind contribution of interest		-			-			1,856			-			-			1,856
In kind contribution of services		-			-			2,600			-			-			2,600
Net income for six months ended March 31, 2010		-			-			-			7,337			-			7,337
Balance March 31, 2010		91,110,000		$	91,110		$	153,534		$	(244,644	)	$	-		$	-

PART 1 - FINANCIAL INFORMATION

~~See~~Item ~~accompanying~~1. ~~notes~~Financial ~~financial statements~~Statements

El Maniel International, Inc. and Subsidiaries
(A Development Stage Company)
Consolidated Balance Sheets

	June 30,			September 30,
	2010			2009
	(unaudited)

ASSETS

Current Assets
Cash	$	100		$	919
Total Current Assets		100			919

Property and equipment, net		-			2,460

Other Assets
Foreign stamp collection held for sale		21,429			-
Deposit relating to acquisition of property and equipment of idle oil terminal facility		15,225			-
Total Other Assets		36,654			-

Total Assets	$	36,754		$	3,379

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY)

Current Liabilities
Accounts payable	$	18,353		$	1,419
Sales tax payable		-			540
Note payable		-			49,349
Loans payable to related parties		53,500			1,081
Total Current Liabilities		71,853			52,389

Other liabilities		-			-
Total Liabilities		71,853			52,389

Stockholders' Equity (Deficiency)
Common stock, $.001 par value, 5,000,000,000 shares authorized, 92,110,000 and 96,110,000 issued and outstanding, respectfully		92,110			96,110
Additional paid-in capital		159,120			106,861
Deficit accumulated during the development stage		(292,758	)		(251,981	)
Total		(41,528	)		(49,010	)
Non-controlling interest in EMLL Dynamic Ltd.		6,429			-
Total Stockholders' Equity (Deficiency)		(35,099	)		(49,010	)

Total Liabilities and Stockholders' Equity (Deficiency)	$	36,754		$	3,379

See notes to unaudited consolidated financial statements.

El Maniel International, Inc.
El Maniel International, Inc. and Subsidiaries
(A Development Stage Company)
Condensed Statements of Cash Flows
Consolidated Statements of Operations
(Unaudited)
(unaudited)
	For the Six Months Ended			For the Six Months Ended			For the Period From July 24, 2007
													For the Period
	March 31, 2010			March 31, 2009			(Inception) to March 31, 2010
													July 24, 2007
Cash Flows Used In Operating Activities:
	For the Three Months Ended						For the Nine Months Ended						(Inception) to
Net Income (Loss)	$	7,337		$	(30,697	)	$	(244,644	)
	June 30,			June 30,			June 30,			June 30,			June 30,
Adjustments to reconcile net income (loss) to net cash used in operations
	2010			2009			2010			2009			2010
Gain on subsidiary		(42,640	)		-			(42,640	)
Revenue	$	-		$	2,355		$	-		$	5,855		$	20,060
Amortization		328			605			1,776
Cost of Revenue		-			(1,215	)		-			(3,794	)		(47,041	)
Loss on impairment of inventory		-			-			30,252
Gross Profit		-			1,140			-			2,061			(26,981	)
Loss on impairment of website		2,132			-			2,132
Operating Expenses
Common stock issued for services		-			-			5,000
Professional fees		25,196			3,812			49,741			27,696			226,181
In-kind contribution of services		2,600			2,600			13,971
Advertising expense		-			-			-			2,145			9,212
In-kind contribution of interest		1,856			-			1,856
General and administrative		22,633			3,963			30,903			9,552			70,251
Changes in operating assets and liabilities:
Total Operating Expenses		47,829			7,775			80,644			39,393			305,644
(Increase)/Decrease in prepaid expense		-			750			-
Loss from Operations		(47,829	)		(6,635	)		(80,644	)		(37,332	)		(332,625	)
(Increase)/Decrease in inventory		-			(27,269	)		(30,252	)
Other Income (Expense)
(Increase)/Decrease in deposit		-			10,650			-
Gain on disposal of subsidiary		-			-			42,008			-			42,008
Increase/(Decrease) in accounts payable and accrued expenses		15,682			21,607			-
Interest expense		(285	)		-			(2,141	)		-			(2,141	)
Net Cash Used In Operating Activities		(12,705	)		(21,754	)		(262,549	)
INCOME (LOSS) BEFORE INCOME
Cash Flows From Investing Activities:
TAXES		(48,114	)		(6,635	)		(40,777	)		(37,332	)		(292,758	)
Cash used in disposal of subsidiary		(632	)		-			(632	)
Provision for Income Taxes		-			-			-			-			-
Payment for intangible asset		-			(1,408	)		(3,908	)
NET INCOME (LOSS)	$	(48,114	)	$	(6,635	)	$	(40,777	)	$	(37,332	)	$	(292,758	)
Net Cash Used In Investing Activities		(632	)		(1,408	)		(4,540	)
NET INCOME (LOSS) PER
Cash Flows From Financing Activities:
SHARE - Basic and Diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Proceeds from note payable		-			-			-
Weighted average number of shares
Proceeds from loan payable- related party		7,418			2,591			75,489
oustanding during the period -
Repayment of loan payable - related party		(48,000	)		(1,523	)		(48,000	)
Basic and Diluted		91,329,780			96,110,000			94,129,853			96,110,000
Contribution by stockholder		53,000			-			53,100
See notes to unaudited consolidated financial statements.
Proceeds from issuance of common stock		-			-			186,500
Net Cash Provided by Financing Activities		12,418			1,068			267,089
Net Decrease in Cash		(919	)		(22,094	)		-
Cash at Beginning of Year/Period		919			22,546			-
Cash at End of Year/Period	$	-		$	452		$	-
Supplemental disclosure of cash flow information:
Cash paid for interest	$	-		$	-		$	-
Cash paid for taxes	$	-		$	-		$	-

See accompanying notes financial statements

EL MANIEL INTERNATIONAL, INC.

El Maniel International, Inc. and Subsidiaries
(A Development Stage Company)
Consolidated Statements of Stockholders' Deficiency
For the period from July 24, 2007 (Inception) to June 30, 2010
(UNAUDITED)

							Additional			Deficit accumulated during the						Non-controlling interest in EML		Total
	Common Stock						paid-in			development			Subscription			Dynamic		Stockholders'
	Shares			Amount			capital			stage			Receivable			Ltd.		Deficiency
Balance July 24, 2007		-		$	-		$	-		$	-		$	-		$	-	$	-

Common stock issued for services to founder		70,000,000			70,000			(65,000	)		-			-			-		5,000

Common stock issued for cash		1,400,000			1,400			8,600			-			(10,000	)		-		-

In kind contribution of cash		-			-			100			-			-			-		100

In kind contribution of services		-			-			971			-			-			-		971

Net loss for the period July 24, 2007 (inception) to September 30, 2007		-			-			-			(20,551	)		-			-		(20,551	)

Balance, September 30, 2007		71,400,000			71,400			(55,329	)		(20,551	)		(10,000	)		-		(14,480	)

Cash collected on subscription receivable		-			-			-			-			10,000			-		10,000

Common stock issued for cash		24,710,000			24,710			151,790			-			-			-		176,500

In kind contribution of services		-			-			5,200			-			-			-		5,200

Net loss for the year ended September 30, 2008		-			-			-			(140,864	)		-			-		(140,864	)

Balance, September 30, 2008		96,110,000			96,110			101,661			(161,415	)		-			-		36,356

In kind contribution of services		-			-			5,200			-			-			-		5,200

Net loss for the year ended September 30, 2009		-			-			-			(90,566	)		-			-		(90,566	)

Balance, September 30, 2009		96,110,000			96,110			106,861			(251,981	)		-			-		(49,010	)

Shares returned for El Maniel Cigar Company		(5,000,000	)		(5,000	)		(20,000	)		-			-			-		(25,000	)

Shares issued in connection with acquisition of 70% of EML Dynamic Ltd.		1,000,000			1,000			4,000			-			-			6,429		11,429

Cash contribution by stockholder		-			-			53,000			-			-			-		53,000

Forgiveness of debt by related party		-			-			9,217			-			-			-		9,217

In kind contribution of interest		-			-			2,142			-			-			-		2,142

In kind contribution of services		-			-			3,900			-			-			-		3,900

Net loss for nine months ended June 30, 2010		-			-			-			(40,777	)		-			-		(40,777	)

Balance, June 30, 2010		92,110,000		$	92,110		$	159,120		$	(292,758	)	$	-		$	6,429	$	(35,099	)

See notes to unaudited consolidated financial statements.

~~(A DEVELOPMENT STAGE COMPANY)~~5

NOTES TO CONDENSED FINANCIAL STATEMENTS

El Maniel International, Inc. and Subsidiaries
(A Development Stage Company)
Consolidated Statements of Cash Flows
(unaudited)

							For the
	For the			For the			Period From
	Nine Months			Nine Months			July 24, 2007
	Ended			Ended			(Inception) to
	June 30,			June 30,			June 30,
	2010			2009			2010
Cash Flows Used In Operating Activities:
Net Loss	$	(40,777	)	$	(37,332	)	$	(292,758	)
Adjustments to reconcile net loss to net cash used in operations:
Gain on disposal of subsidiary		(42,640	)		-			(42,640	)
Amortization		328			930			1,776
Loss on impairment of inventory		-			-			30,252
Loss on impairment of website		2,132			-			2,132
Common stock issued for services		-			-			5,000
Loan payable to related party for expense payments		28,275			-			28,275
In-kind contribution of services		3,900			3,900			15,271
In-kind contribution of interest		2,141			-			2,141
Changes in operating assets and liabilities:
Prepaid expense		-			750			-
Inventory		-			(26,054	)		-
Deposit		-			10,650			(30,252	)
Accounts payable and accrued expenses		16,394			24,755			18,353
Net Cash Used In Operating Activities		(30,247	)		(22,401	)		(262,450	)

Cash Flows From Investing Activities:
Cash used in disposal of subsidiary		(632	)		-			(632	)
Acquisition of intangible asset		-			(1,408	)		(3,908	)
Net Cash Used In Investing Activities		(632	)		(1,408	)		(4,540	)

Cash Flows From Financing Activities:
Proceeds from loans payable to related parties		8,060			3,074			61,013
Repayments of loans payable to related parties		(31,000	)		(1,523	)		(33,523	)
Contributions by stockholder		53,000			-			53,100
Proceeds from issuance of common stock		-			-			186,500
Net Cash Provided By Financing Activities		30,060			1,551			267,090

Net Decrease in Cash		(819	)		(22,258	)		100

Cash, Beginning of Period		919			22,546			-

Cash, End of Period	$	100		$	288		$	100

See notes to unaudited consolidated financial statements.

~~AS OF MARCH 31, 2010~~6

(UNAUDITED)

El Maniel International, Inc. and Subsidiaries
(A Development Stage Company)
Consolidated Statements of Cash Flows (Continued)
(unaudited)

					For the
	For the		For the		Period From
	Nine Months		Nine Months		July 24, 2007
	Ended		Ended		(Inception) to
	June 30,		June 30,		June 30,
	2010		2009		2010
Supplemental disclosure of cash flow information:

Cash paid for interest	$	-	$	-	$	-

Cash paid for taxes	$	-	$	-	$	-

Non-cash investing and financing activities:

Loan payable to related party for purchase of 70% of EML Dynamic Ltd.	$	10,000	$	-	$	10,000

Loan payable to related party for deposit relating to acquisition of property and eqiuipment of oil terminal facility	$	15,225	$	-	$	15,225

Issuance of 1,000,000 shares of common stock for purchase of 70% of EML Dynamic Ltd.	$	5,000	$	-	$	5,000

See notes to unaudited consolidated financial statements.

El Maniel International, Inc. and Subsidiaries

(A Development Stage Company)

Notes to Consolidated Financial Statements

June 30, 2010

(unaudited)

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES AND ORGANIZATION

(A) ~~Basis of Presentation~~Organization

~~The~~El ~~accompanying~~Maniel ~~unaudited~~International, ~~condensed~~Inc. ~~financial~~(a ~~statements~~development ~~have~~stage ~~been~~company), ~~prepared~~the in“Company”, ~~accordance~~“we”, ~~with~~“us”, ~~accounting~~“our”, ~~principles~~or ~~generally~~“El ~~accepted~~Maniel”, inis ~~The~~a ~~United~~Nevada ~~States~~corporation offormed ~~America~~on ~~and~~July ~~the~~24, ~~rules and regulations of the Securities and Exchange Commission for interim financial information~~2007. ~~Accordingly,~~On ~~they~~September do24, ~~not~~2007, ~~include~~El ~~all~~Maniel ~~the~~Cigar ~~information~~Company, ~~necessary for~~ a ~~comprehensive~~Nevada ~~presentation~~corporation, ofwas ~~financial~~formed ~~position~~as ~~and~~a ~~results~~subsidiary of ~~operations~~the Company.

ItOn isMarch ~~management's~~10, ~~opinion~~2010, ~~however~~pursuant ~~that~~to ~~all~~the ~~material~~terms ~~adjustments~~of ~~(consisting~~a ofStock ~~normal~~Purchase ~~recurring~~Agreement, ~~adjustments)~~Co-Max ~~have~~International ~~been~~Ltd. ~~made~~purchased ~~which~~a ~~are~~total ~~necessary~~of ~~for~~65,000,000 shares of the Company’s common stock from a ~~fair~~stockholder ~~financial~~of ~~statements~~the ~~presentation~~Company. ~~The~~As ~~results~~a ~~for~~result of the ~~interim~~Share ~~period~~Purchase ~~are~~Agreement, ~~not~~the ~~necessarily~~Company ~~indicative~~experienced a Change in Control under which 73.34% of the ~~results~~shares toof bethe ~~expected~~company ~~for~~were held by Co-Max International, the ~~year~~new majority shareholder.

On March 10, 2010, the Company repurchased and canceled 5,000,000 shares of its common stock from a stockholder for 100% of the shares of El Maniel Cigar Company.

On May 19, 2010, EMLL Dynamic Ltd., a Maryland corporation, was formed as a subsidiary of the Company. This entity is 70% owned by the Company.

On June 1, 2010, EMLL Energy Ltd., a Maryland corporation, was formed as a subsidiary of the Company. This entity is 100% owned by the Company.

(B) Basis of Presentation

The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in The United States of America and the rules and regulations of the Securities and Exchange Commission for interim financial information. Accordingly, they do not include all the information necessary for a comprehensive presentation of financial position and results of operations.

It is management's opinion, however that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair financial statements presentation. The results for the interim period are not necessarily indicative of the results to be expected for the year. The unaudited interim financial statements should be read in conjunction with the audited consolidated financial statements in the Company’s Form 10-K filed on January 8, 2010 and Management’s Discussion and Analysis of Financial Conditions and Results of Operations.

Activities during the development stage include developing the business plan and raising capital.

(BC) Principles of Consolidation

The accompanying ~~condensed~~consolidated financial statements include the accounts of El Maniel International, Inc. from July 24, 2007 (inception) and its ~~100%~~ wholly-owned ~~subsidiary~~subsidiaries, El Maniel Cigar Company ~~from~~(until ~~July~~sold ~~24,~~on ~~2007 to~~ March 10, 2010), EMLL Dynamic Ltd., and EMLL Energy Ltd. All inter-company accounts have been eliminated in ~~the~~ consolidation ~~(See Note 3(E))~~.

~~(C) Use of Estimates~~8

El Maniel International, Inc. and Subsidiaries

(A Development Stage Company)

Notes to Consolidated Financial Statements

June 30, 2010

(unaudited)

(D) Use of Estimates

In preparing financial statements in conformity with generally accepted accounting principles, management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates.

(DE) Cash and Cash Equivalents

The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At ~~March~~June 3130, 2010 and September 30, 2009, respectively, the Company had no cash equivalents.

5(F) Loss Per Share

ELBasic ~~MANIEL~~and ~~INTERNATIONAL~~diluted net loss per common share is computed based upon the weighted average common shares outstanding as defined by FASB Accounting Standards Codification Topic 260, ~~INC~~“Earnings Per Share.” As of June 30, 2010 and 2009, respectively, there were no common share equivalents outstanding.

(AG) ~~DEVELOPMENT~~Income ~~STAGE COMPANY)~~Taxes

NOTES TO CONDENSED FINANCIAL STATEMENTS

AS OF MARCH 31, 2010

(UNAUDITED)

(E) Loss Per Share

Basic and diluted net loss per common share is computed based upon the weighted average common shares outstanding as defined by FASB Accounting Standards Codification Topic 260, “Earnings Per Share.” As of March 31, 2010 and 2009, respectively, there were no common share equivalents outstanding.

(F) Income Taxes

The Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”). Under ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

(GH) Business Segments

~~The~~In ~~Company~~accordance ~~operates~~with inthe ~~one~~provisions ~~segment~~of ASC 280-10, “Disclosures about Segments of an Enterprise and ~~therefore~~Related ~~segment~~Information”, ~~information~~the Company is required to report financial and descriptive information about its reportable operating segments. The Company does not ~~presented~~have any operating segments as of June 30, 2010.

(HI) Revenue Recognition

The Company recognized revenue on arrangements in accordance with FASB Codification Topic 605, “Revenue Recognition” (“ASC Topic 605”). Under ASC Topic 605, revenue is recognized only when the price is fixed and determinable, persuasive evidence of an arrangement exists, the service is performed and collectability of the resulting receivable is reasonably assured. Revenue is recognized when products are received and accepted by the customer. ~~Risk of loss transfers from the manufacturer to the Company upon shipment of product from the warehouse.~~

(IJ) Advertising and Promotional Expense

Advertising and other product-related costs are charged to expense as incurred. For the ~~six~~nine months ended ~~March~~June 3130, 2010 and 2009 and for the period from July 24, 2007 (inception) to ~~March~~June 3130, 2010, advertising expense was $~~660~~0, $2,145, and $129,~~287~~212, respectively.

(JK) Reclassification

Certain amounts from prior period have been reclassified to conform to the current period presentation.

ELEl ~~MANIEL~~Maniel ~~INTERNATIONAL~~International, ~~INC~~Inc. and Subsidiaries

(A ~~DEVELOPMENT~~Development ~~STAGE~~Stage ~~COMPANY~~Company)

~~NOTES~~Notes TOto ~~CONDENSED~~Consolidated ~~FINANCIAL~~Financial ~~STATEMENTS~~Statements

ASJune ~~OF MARCH 31~~30, 2010

(~~UNAUDITED~~unaudited)

(KL) Recent Accounting Pronouncements

In June 2009, the Financial Accounting Standards Board (“FASB”) issued ASC 105-10, “The FASB Accounting Standards Codification and the Hierarchy of Generally Accepted Accounting Principles - a replacement of FASB Statement No. 162” (“SFAS No. 168”). Under ASC 105-10, the “FASB Accounting Standards Codification” (“Codification”) becomes the source of authoritative U. S. GAAP to be applied by nongovernmental entities. Rules and interpretive releases of the Securities and Exchange Commission (“SEC”) under authority of federal securities laws are also sources of authoritative GAAP for SEC registrants.

ASC 105-10 is effective for financial statements issued for interim and annual periods ending after September 15, 2009. On the effective date, the Codification supersedes all then-existing non-SEC accounting and reporting standards. All other non-grandfathered non-SEC accounting literature not included in the Codification will become non-authoritative. The adoption of ASC 105-10 did not have an impact on the Company’s consolidated financial statements.

In June 2009, the Securities and Exchange Commission’s Office of the Chief Accountant and Division of Corporation Finance announced the release of ASC 805-10 (Staff Accounting Bulletin (SAB) No. 112). This staff accounting bulletin amends or rescinds portions of the interpretive guidance included in the Staff Accounting Bulletin Series in order to make the relevant interpretive guidance consistent with current authoritative accounting and auditing guidance and Securities and Exchange Commission rules and regulations. Specifically, the staff updated the Series in order to bring existing guidance into conformity with recent pronouncements by the Financial Accounting Standards Board, namely, ASC 805-10, Business Combinations, and ASC 810-10 Non-controlling Interests in Consolidated Financial Statements. The statements in staff accounting bulletins are not rules or interpretations of the Commission, nor are they published as bearing the Commission’s official approval. They represent interpretations and practices followed by the Division of Corporation Finance and the Office of the Chief Accountant in administering the disclosure requirements of the Federal securities laws.

In October 2009, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standard Update (“ASU”) No. 2009-13, which addresses the accounting for multiple-deliverable arrangements to enable vendors to account for products or services separately rather than as a combined unit and modifies the manner in which the transaction consideration is allocated across the separately identified deliverables. The ASU significantly expands the disclosure requirements for multiple-deliverable revenue arrangements. The ASU will be effective for the first annual reporting period beginning on or after June 15, 2010, and may be applied retrospectively for all periods presented or prospectively to arrangements entered into or materially modified after the adoption date. Early adoption is permitted, provided that the guidance is retroactively applied to the beginning of the year of adoption. The Company does not expect the adoption of ASU No. 2009-13 to have any effect on its financial statements upon its required adoption on January 1, 2011.

NOTE 2 ~~LOANS~~ FOREIGN ~~PAYABLE~~STAMP COLLECTION HELD FOR SALE

OnThe ~~December~~foreign ~~12,~~stamp ~~2009,~~collection was acquired pursuant to a ~~related~~Joint ~~party~~Venture ~~loaned~~Agreement ~~the~~dated ~~Company~~April ~~$448~~30, 2010 with Funds Hunters LLC (“FH”). ~~The~~ ~~loan~~Among isother ~~noninterest~~things, ~~bearing~~the ~~and~~Joint ~~payable~~Venture onAgreement ~~demand.~~provided Athat ~~loan~~FH ~~payment~~assign ofits ~~$11~~foreign ~~has~~stamp ~~been~~collection ~~made~~(all ~~and~~stamps aswere issued by states of ~~March~~Aden) 31to a new corporation (EMLL Dynamic Ltd. was formed May 19, 2010 ~~and~~for anthis ~~additional~~purpose) ~~loan~~in exchange for the Company’s cash payment to FH of $610,~~177~~000 ~~was~~(paid ~~made.~~by ~~The~~June ~~loan~~30, ~~balance~~2010), the Company’s issuance of $61,~~613~~000,000 ~~was~~restricted ~~forgiven~~shares as of ~~March~~common 31stock to FH in pari passu (issued June 10, 2010~~. For~~), and 30% ownership of the ~~period~~new ~~ended~~corporation ~~March~~( 31EMLL Dynamics Ltd.) by FH. At June 30, 2010, the ~~Company~~carrying ~~recorded~~value ~~contributed~~of ~~interest~~the ~~expense~~foreign ~~having~~stamp acollection ~~fair~~held ~~value~~for ofsale ~~$82.~~was calculated as follows:

For the year ended September 30, 2009, a related party loaned the Company $483. The Company entered into a written promissory note concerning this obligation. The loan is noninterest bearing and payable on demand. As of September 30, 2009, the loan balance has been repaid and the loan payable is $0 (See Note 5).

Cash payment to FH	$	10,000

Fair value of 1,000,000 restricted shares of
Company common stock issued to FH		5,000

Total consideration for 70% of foreign stamp
collection held for sale		15,000

Fair value attributable to 100% of foreign
stamp collection held for sale	$	21,429

For the year ended September 30, 2009, a non related party loaned the Company $276. The loan is noninterest bearing and payable on demand. The loan was repaid on October 12, 2009. As of December 31, 2009, the loan balance is $0.10

OnEl ~~August~~Maniel 11International, ~~2009, a related party loaned the Company $48,000~~Inc. ~~The Company entered into a written promissory note concerning this obligation. The loan is noninterest bearing~~ and payable on demand. A loan payment of $31,000 was made as of March 31, 2010. The remaining loan balance of $17,000 was paid by the president as of March 31, 2010. For the period ended March 31, 2010, the Company recorded contributed interest expense having a fair value of $1,458.Subsidiaries

7(A Development Stage Company)

ELNotes ~~MANIEL~~to ~~INTERNATIONAL,~~Consolidated ~~INC.~~Financial Statements

(AJune ~~DEVELOPMENT~~30, ~~STAGE COMPANY)~~2010

~~NOTES TO CONDENSED FINANCIAL STATEMENTS~~(unaudited)

ASThe OFfair ~~MARCH~~value 31of the 1,000,000 restricted shares of Company common stock was estimated using the $0.005 price per common share relating to Co-Max International’s purchase of 65,000,000 shares of Company common stock from a stockholder for $325,000 on March 10, 2010. From March 10, 2010 to August 9, 2010, a total of 36,000 shares of Company common stock was traded at prices ranging from $0.18 per share to $0.28 per share. On August 10, 2010, 69,567,504 shares of Company common stock were traded at prices ranging from $0.13 per share to $0.0019 per share.

~~(UNAUDITED)~~NOTE 3 DEPOSIT RELATING TO ACQUISITION OF PROPERTY AND EQUIPMENT OF IDLE OIL TERMINAL FACILITY

~~During~~On ~~February~~July ~~2009~~1, a2010, ~~related~~EMLL ~~party~~Energy ~~loaned~~Ltd. closed on the ~~Company~~acquisition ~~$1,073.~~of ~~The~~property ~~Company~~and ~~entered~~equipment ~~into~~of an idle oil terminal facility located in Luzerne County, Pennsylvania pursuant to a ~~written~~Sales ~~promissory~~Agreement ~~note~~dated ~~concerning~~May ~~this~~26, ~~obligation~~2010 with JFK Petroleum Inc. ~~The~~(“JFK”). ~~loan~~Among isother ~~noninterest~~things, ~~bearing~~the ~~and~~Sales ~~payable~~Agreement onprovided ~~demand~~that JFK assign its deed to the property (EMLL Energy Ltd. Aswas offormed ~~March~~June 311, 2010, to receive the ~~loan~~deed) ~~balance~~in ofexchange ~~$1,073~~for ~~was~~the ~~forgiven.~~Company’s ~~For~~cash payments to the ~~period~~owner ~~ended~~of ~~March~~JFK 31totaling $50,000 ($15,225 paid through June 30, 2010, $34,775 paid thereafter) and the Company’s ~~recorded~~issuance ~~contributed~~of ~~interest~~1,000,000 ~~expense~~restricted ~~having~~shares of common stock to the owner of JFK (not issued to date) with a ~~fair~~committed ~~value~~buyback of $611.00 per share (~~See~~or ~~Note~~$1,000,000 5total), at the owner of JFK’s option, one year after issue date.

~~During~~The ~~December~~property ~~2008,~~was ~~the~~acquired ~~Company~~by ~~received~~JFK ~~$518~~in ~~from~~2004 aand ~~relative~~has ofnot ~~the~~been ~~principal~~operated ~~stockholder.~~as ~~Pursuant~~an tooil ~~the~~terminal ~~terms of the loan, the loan is noninterest bearing and due on demand~~facility. AsThe ofCompany ~~September~~does ~~30,~~not ~~2009,~~intend ~~the~~to ~~loan~~use ~~balance has been repaid and~~ the ~~loan~~property ~~payable~~as isan ~~$0. For~~oil ~~the~~terminal ~~period~~facility ~~ended~~until ~~March~~such ~~31,~~time ~~2010,~~as the Company ~~recorded~~obtains ~~contributed~~sufficient ~~interest~~financing ~~expense~~to ~~having~~do ~~a fair value of $34 (See Note 5)~~so.

~~For~~NOTE ~~the~~4 LOANS year ended September 30, 2007, the Company received $1,603 from a principal stockholder. Pursuant to the terms of the loan, the loan is non interest bearing and due on demand. As of March 31, 2010, the loan balance of $1,531 was forgiven. For the period ended March 31, 2010, the Company recorded contributed interest expense having a fair value of $221 (See Note 5).PAYABLE

~~NOTE~~On ~~3 STOCKHOLDERS’~~June ~~DEFICIENCY~~30, 2010, the Company entered into a loan payable with a related party for costs and expenses paid by the related party during the quarter in the amount of $53,500. The loan is noninterest bearing and payable on demand.

On December 12, 2009, a related party loaned the Company $448. The loan was noninterest bearing and payable on demand. Subsequently, a loan payment of $11 was made and an additional loan of $6,177 was made. The loan balance of $6,613 was forgiven as of March 31, 2010.

During the year ended September 30, 2009, a related party loaned the Company $483. The Company entered into a written promissory note concerning this obligation. The loan was noninterest bearing and payable on demand. As of September 30, 2009, the loan balance was repaid.

For the year ended September 30, 2009, a non related party loaned the Company $276. The loan was noninterest bearing and payable on demand. The loan was repaid on October 12, 2009.

On August 11, 2009, a related party loaned the Company $48,000. The Company entered into a written promissory note concerning this obligation. The loan was noninterest bearing and payable on demand. As of March 31, 2010, the loan was repaid.

During February 2009, a related party loaned the Company $1,073. The Company entered into a written promissory note concerning this obligation. The loan was noninterest bearing and payable on demand. As of March 31, 2010, the loan balance of $1,073 was forgiven.

During December 2008, the Company received $518 from a relative of the then principal stockholder. Pursuant to the terms of the loan, the loan was noninterest bearing and due on demand. As of September 30, 2009, the loan balance had been repaid.

For the year ended September 30, 2007, the Company received $1,603 from a principal stockholder. Pursuant to the terms of the loan, the loan was non interest bearing and due on demand. As of March 31, 2010, the loan balance of $1,531 was forgiven.

El Maniel International, Inc. and Subsidiaries

(A Development Stage Company)

Notes to Consolidated Financial Statements

June 30, 2010

(unaudited)

NOTE 5 STOCKHOLDERS’ DEFICIENCY

(A) Common Stock Issued for Cash

As of December 31, 2007, the Company issued 1,765,000 shares of common stock for $176,500 ($0.10/share). As a result of the forward split (see Note 5(F)), the 1,765,000 shares were increased to 24,710,000 shares ($0.007/share).

For the period from July 24, 2007 (inception) through September 30, 2007, the Company issued 100,000 shares of common stock for a subscription receivable of $10,000 ($0.10/share). The subscription receivable was collected during the period ending December 31, 2007. As a result of the forward split, the 100,000 shares were increased to 1,400,000 shares ($0.007/share).

(B) In-Kind Contribution of Services

For the ~~period~~nine months ended ~~March~~June 3130, 2010, the Company recorded contributed interest expense having a fair value of $12,~~856 (See Note 3)~~141.

For the ~~period~~nine months ended ~~March~~June 3130, 2010, ashareholders ~~shareholder~~ of the Company contributed services having a fair value of $23,~~600~~900 (See Note 57).

8For the year ended September 30, 2009, a shareholder of the Company contributed services having a fair value of $5,200 (See Note 7).

ELFor ~~MANIEL~~the ~~INTERNATIONAL~~year ended September 30, ~~INC~~2008, a shareholder of the Company contributed services having a fair value of $5,200 (See Note 7).

For the period from July 24, 2007 (Ainception) ~~DEVELOPMENT~~through ~~STAGE~~September ~~COMPANY~~30, 2007, a shareholder of the Company contributed services having a fair value of $971 (See Note 7).

NOTES TO CONDENSED FINANCIAL STATEMENTS

AS OF MARCH 31, 2010

(UNAUDITED)

For the year ended September 30, 2009, a shareholder of the Company contributed services having a fair value of $5,200 (See Note 5).

As of September 30, 2008, a shareholder of the Company contributed services having a fair value of $5,200 (See Note 5).

For the period from July 24, 2007 (inception) through September 30, 2007, the shareholder of the Company contributed services having a fair value of $971 (See Note 5).

As of September 30, 2007, ~~the~~a shareholder of the Company contributed cash of $100 to cover the costs of setting up ~~the~~a subsidiary ~~(See Note 5)~~.

For the three months ended March 31, 2010, the Company’s then officer and director contributed cash of $53,000 to cover vendor payables (See Note 7).

(D) Stock Issued for Services

On July 24, 2007, the Company issued 5,000,000 shares of common stock to its founders having a fair value of $5,000 ($0.001/share) in exchange for services provided (See Note 67). As a result of the forward split, the 5,000,000 shares were increased to 70,000,000 shares ($0.00007/share).

(E) Acquisition ~~Agreement~~Agreements

On September 28, 2007, El Maniel International, Inc. consummated an agreement with El Maniel Cigar Company, pursuant to which El Maniel Cigar Company exchanged all of its members’ interest for 5,000,000 shares (70,000,000 shares post-split) or approximately 100% of the common stock of El Maniel International, Inc. The Company has accounted for the transaction as a combination of entities under common control and accordingly, recorded the merger at historical cost.

On March 10, 2010, the Company repurchased 5,000,000 shares of common stock from a stockholder for 100% of the shares of El Maniel Cigar Company. The shares were valued at a recent cash offering price ($0.05 per share).

El Maniel International, Inc. and Subsidiaries

(A Development Stage Company)

Notes to Consolidated Financial Statements

June 30, 2010

(unaudited)

(F) Stock Split

On August 5, 2009, the Company's Board of Directors declared a fourteen-for-one stock split which was distributed on August 5, 2009 to shareholders of record. A total of 89,245,000 shares of common stock were issued. All basic and diluted loss per share and average shares outstanding information has been adjusted to reflect the aforementioned stock split.

9NOTE 6 COMMITMENTS

ELOn ~~MANIEL~~October ~~INTERNATIONAL~~15, ~~INC~~2007, the Company entered into a consulting agreement to receive administrative and other miscellaneous services. The Company was required to pay $5,000 a month. This agreement was terminated effective November 1, 2008.

(AOn ~~DEVELOPMENT~~May ~~STAGE~~26, ~~COMPANY~~2010, the Company entered into a sales and purchase agreement to acquire certain land, buildings, tanks, and equipment of an Oil Terminal facility in eastern Pennsylvania from JFK Petroleum, Inc (see Note 3). Under the terms of the agreement, the Company was to issue 1,000,000 shares of its restricted common stock in exchange for the assets. Additionally, the agreement provides for the Company’s commitment to buy back the 1,000,000 shares for $1.00 per share, at the seller’s option, one year after issue.

~~NOTES~~ NOTE TO7 RELATED ~~CONDENSED~~PARTY ~~FINANCIAL STATEMENTS~~TRANSACTIONS

ASOn OFJune ~~MARCH 31~~30, 2010, the Company entered into a loan payable with Co-Max International, a shareholder, for costs and expenses paid by the related party during the quarter in the amount of $53,500. The loan is noninterest bearing and payable on demand.

For the nine months ended June 30, 2010, the Company recorded related party contributed interest expense having a fair value of $2,141 (~~UNAUDITED~~See Note 5).

~~NOTE~~In ~~4 COMMITMENTS~~the three months ended March 31, 2010, the Company’s former officer and director contributed cash of $53,000 to cover vendor payables (See Note 5).

OnFor ~~October 15, 2007,~~ the ~~Company~~nine ~~entered~~months ~~into~~ended aJune ~~consulting~~30, ~~agreement~~2010, toshareholders ~~receive~~of ~~administrative~~the ~~and~~Company ~~other~~contributed ~~miscellaneous~~ services~~. The~~ ~~Company~~having isa ~~required~~fair tovalue ~~pay~~of $53,~~000~~900 a(See ~~month. This~~Note ~~agreement was terminated effective November 1, 2008~~5(B)).

~~NOTE~~For the year ended September 30, 2009, a shareholder of the Company contributed services having a fair value of $5 ~~RELATED~~,200 ~~PARTY~~(See ~~TRANSACTIONS~~Note 5(B)).

For the ~~period~~year ended ~~March~~September 3130, ~~2010~~2008, ~~the~~a ~~Company~~shareholder ~~recorded~~of ~~related~~the ~~party~~Company contributed ~~interest~~services ~~expense~~ having a fair value of $15,~~856~~200 (See Note 35(B)).

For the ~~period~~year ended ~~March~~September 3130, ~~2010~~2009, a ~~shareholder~~related ofparty loaned the Company ~~contributed~~$483. The ~~services~~Company ~~having~~entered into a ~~fair~~written ~~value~~promissory note concerning this obligation. The loan was noninterest bearing and payable on demand. As of 2September 30,~~600~~ 2009, the loan balance was repaid (See Note ~~3(B~~4)).

~~For~~During ~~the~~February ~~year ended September 30,~~ 2009, a ~~shareholder~~related ofparty loaned the Company ~~contributed~~$1,073. ~~services~~The ~~having~~Company entered into a ~~fair~~written ~~value~~promissory note concerning this obligation. The loan was noninterest bearing and payable on demand. As of March 31, 2010, the loan balance of $51,~~200~~073 was forgiven (See Note ~~3(B~~4)).

AsFor ofthe year ended September 30, ~~2008~~2007, the Company received $1,603 from a ~~shareholder~~principal stockholder. Pursuant to the terms of the ~~Company~~loan, ~~contributed~~the ~~services~~loan ~~having~~was anon ~~fair~~interest ~~value~~bearing and due on demand. As of March 31, 2010, the loan balance of $51,~~200~~531 was forgiven (See Note ~~3(B~~4)).

~~For~~During ~~the~~December ~~year~~2008, ~~ended~~the ~~September~~Company ~~30,~~received ~~2009,~~$518 from a ~~related~~relative ~~party~~of ~~loaned~~ the ~~Company~~then ~~$483~~principal stockholder. ~~The~~ ~~Company~~Pursuant ~~entered~~to ~~into~~the aterms ~~written~~of ~~promissory~~the ~~note~~loan, ~~concerning~~the ~~this obligation. The~~ loan iswas noninterest bearing and ~~payable~~due on demand. As of September 30, 2009, the loan balance ~~has~~had been repaid ~~and the loan payable is $0~~ (See Note 24).

During February 2009, a related party loaned the Company $1,073. The Company entered into a written promissory note concerning this obligation. The loan is noninterest bearing and payable on demand. As of March 31, 2010, the loan balance of $1,073 was forgiven. For the period ended March 31, 2010, the Company recorded contributed interest expense having a fair value of $61 (See Note 2).13

~~For~~El ~~the~~Maniel ~~year ended September 30~~International, ~~2007, the Company received $1,603 from a principal stockholder~~Inc. ~~Pursuant to the terms of the loan, the loan is non interest bearing~~ and due on demand. As of March 31, 2010, the loan balance of $1,531 was forgiven. For the period ended March 31, 2010, the Company recorded contributed interest expense having a fair value of $221 (See Note 2).Subsidiaries

10(A Development Stage Company)

ELNotes ~~MANIEL~~to ~~INTERNATIONAL,~~Consolidated ~~INC.~~Financial Statements

(AJune ~~DEVELOPMENT~~30, ~~STAGE COMPANY)~~2010

~~NOTES TO CONDENSED FINANCIAL STATEMENTS~~(unaudited)

ASFor OFthe ~~MARCH~~period 31from July 24, ~~2010~~2007 (inception) through September 30, 2007 a shareholder of the Company contributed services having a fair value of $971 (See Note 5(B)).

As of September 30, 2007, a shareholder of the Company contributed cash of $100 to cover the costs of setting up a subsidiary (~~UNAUDITED~~See Note 5(C)).

~~During~~On ~~December~~July ~~2008~~24, 2007, the Company ~~received~~issued ~~$518~~5,000,000 ~~from~~shares aof ~~relative~~common ofstock ~~the~~to ~~principal~~its ~~stockholder.~~founders ~~Pursuant~~having toa ~~the~~fair ~~terms~~value of ~~the loan~~$5,000 ~~the~~($0.001/share) ~~loan~~in isexchange ~~noninterest~~for ~~bearing~~services ~~and~~provided ~~due~~(See onNote ~~demand~~5(D)). As ofa ~~September~~result ~~30,~~of ~~2009,~~ the ~~loan~~forward ~~balance~~split, ~~has been repaid and~~ the ~~loan~~5,000,000 ~~payable~~shares iswere ~~$0. For~~increased ~~the~~to ~~period ended March 31~~70, ~~2010~~000,000 ~~the~~shares ~~Company recorded contributed interest expense having a fair value of $34~~ (~~See Note 2~~$0.0007/share).

~~For~~NOTE ~~the~~8 GOING ~~period from July 24, 2007 (inception) through September 30, 2007 the shareholder of the Company contributed services having a fair value of $971 (See Note 3(B)).~~CONCERN

AsThe ofaccompanying ~~September~~consolidated ~~30,~~financial ~~2007~~statements have been prepared on a going concern basis, which contemplates the ~~shareholder~~realization of assets and the satisfaction of liabilities in the normal course of business. As reflected in the accompanying consolidated financial statements, the Company ~~contributed~~is in the development stage with minimal operations. The Company has sustained a net loss of $292,758 since inception and used cash in operations of $~~100~~262,450 tofrom ~~cover~~inception. These factors raise substantial doubt about the ~~costs~~ability of ~~setting~~the upCompany to continue as a going concern for a reasonable period of time. The Company’s continuation as a going concern is dependent upon its ability to generate revenues, its ability to continue to raise investment capital, and implement its business plan. No assurance can be given that the ~~subsidiary~~Company ~~(See~~will ~~Note~~be ~~3(C))~~successful in these efforts.

OnThe ~~July~~consolidated ~~24,~~financial ~~2007,~~statements do not include any adjustments relating to the ~~Company~~recoverability ~~issued~~and ~~5,000,000~~classification ~~shares~~of recorded asset amounts or the amounts and classification of ~~common~~liabilities ~~stock~~that tomight ~~its~~be ~~founders~~necessary ~~having~~should athe ~~fair~~Company ~~value~~be ofunable ~~$5,000~~to ~~($0~~continue as a going concern.~~001/share)~~ Management inbelieves ~~exchange~~that ~~for~~actions ~~services~~presently ~~provided~~being ~~(See~~taken ~~Note~~to 3obtain ~~(D)).~~additional Asfunding aand ~~result~~implement ofits ~~the~~strategic ~~forward~~plans ~~split~~provide ~~5,000,000~~the ~~shares~~opportunity ~~were~~for ~~increased~~the Company to ~~70,000,000~~continue ~~shares~~as ~~($0~~a going concern.~~0007/share).~~

NOTE ~~6 GOING~~9 SUBSEQUENT ~~CONCERN~~EVENTS

AsOn ~~reflected~~July in1, ~~the accompanying financial statements~~2010, the Company isclosed inon the ~~development~~acquisition ~~stage with minimal operations, used cash in operations~~ of ~~$262,549~~property ~~from inception~~ and ~~has~~equipment ~~a net loss since inception~~ of ~~$244,644. This~~an ~~raises~~idle ~~substantial~~oil ~~doubt~~terminal ~~about its ability to continue as a going concern~~facility. ~~The~~ ~~ability~~See ofNote ~~the Company to continue as a going concern is dependent on the Company’s ability to raise additional capital and implement its business plan~~3. ~~The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.~~

~~Management~~Effective ~~believes~~July ~~that~~26, ~~actions~~2010, ~~presently~~the ~~being~~Company’s ~~taken~~Articles toof ~~obtain~~Incorporation ~~additional~~was ~~funding~~amended ~~and~~to ~~implement~~increase its ~~strategic~~authorized ~~plans~~common ~~provide~~stock ~~the opportunity for the Company~~ to ~~continue~~5,000,000,000 ~~as a going concern~~shares.

11On August 3, 2010, the Company executed a Wrap-Around Agreement with its chief executive officer and Epic Worldwide, Inc. (“EWI”). Pursuant to the agreement, the Company issued EWI a promissory note in the amount of $1,200,000 in exchange for EWI’s assumption of certain amounts due the Company’s chief executive officer. The promissory note bears interest at 15% commencing October 3, 2010, is due August 3, 2011, and is convertible at the option of EWI in whole or in part into shares of Company common stock at a price per share equal to a “50% discount of the average three deep bid on the day of conversion”. On August 3, 2010, August 13, 2010, August 19, 2010, and September 7, 2010, the Company issued 200,000,000 shares each day (800,000,000 shares total) of its common stock to EWI pursuant to EWI conversion notices reducing the promissory note balance by $40,000, $40,000, $60,000, and $50,000, respectively ($190,000 total).

~~ITEM~~On August 6, 2010 the Company issued 2~~. MANAGEMENT'S~~,000,000,000 ~~DISCUSSION~~shares ~~AND~~of ~~ANALYSIS~~its OFrestricted ~~FINANCIAL~~common ~~CONDITION~~stock ~~AND~~to ~~RESULTS~~its OFchief ~~OPERATIONS~~executive officer.

~~The~~At ~~information~~September ~~contained in Item 2 contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933~~16, ~~as amended~~2010, ~~and Section 21E of~~ the ~~Securities~~Company ~~Exchange~~has ~~Act of 1934~~2,892,110,000 asshares ~~amended. Actual results may materially differ from those projected in the forward-looking statements as a result~~ of ~~certain~~common ~~risks~~stock ~~and~~issued ~~uncertainties set forth in this report. Although management believes that the assumptions made~~ and expectations reflected in the forward-looking statements are reasonable, there is no assurance that the underlying assumptions will, in fact, prove to be correct or that actual results will not be different from expectations expressed in this reportoutstanding.

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

SPECIAL NOTE CONCERNING

FORWARD-LOOKING STATEMENTS

We believe that it is important to communicate our future expectations to our security holders and to the public. This report, therefore, contains statements about future events and expectations which are “forward-looking statements” within the meaning of Sections 27A of the Securities Act of 1933 and 21E of the Securities Exchange Act of 1934, including the statements about our plans, objectives, expectations and prospects under the heading “Management’s Discussion and Analysis of Financial Condition and Results of Operations.” You can expect to identify these statements by forward-looking words such as “may,” “might,” “could,” “would,” ”will,” “anticipate,” “believe,” “plan,” “estimate,” “project,” “expect,” “intend,” “seek” and other similar expressions. Any statement contained in this report that is not a statement of historical fact may be deemed to be a forward-looking statement. Although we believe that the plans, objectives, expectations and prospects reflected in or suggested by our forward-looking statements are reasonable, those statements involve risks, uncertainties and other factors that may cause our actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by these forward-looking statements, and we can give no assurance that our plans, objectives, expectations and prospects will be achieved.

Important factors that might cause our actual results to differ materially from the results contemplated by the forward-looking statements are contained in the “Risk Factors” section of and elsewhere in our Annual Report on Form 10-K for the fiscal year ended September 30, 2009 and in our subsequent filings with the Securities and Exchange Commission.

Plan of Operation

~~Because~~The ~~the~~ Company is ~~still~~a ~~developing~~Nevada ~~its~~corporation ~~current~~and ~~strategy,~~was ~~the~~formed ~~Company’s~~on ~~operating~~July ~~expenses~~24, ~~will~~2007. On ~~largely~~September ~~consist~~24, of2007, ~~professional~~El ~~fees.~~Maniel ~~For~~Cigar ~~the~~Company, ~~fiscal~~a ~~year~~Nevada ~~2010~~corporation, wewas ~~speculate~~formed ~~that~~as ~~there~~a ~~may~~subsidiary beof ~~no revenue generated and therefore~~ the Company ~~will operate at a loss~~. If The ~~the~~ Company’s isplan ~~successful~~was ~~in potential partnering with a business, funding will be necessary~~ to ~~fulfill~~manufacture ~~any~~and ~~contractual~~distribute ~~obligations~~cigars weunder ~~may~~the ~~enter~~PLC ~~into~~brand name.

AtOn ~~present~~March 10, ~~we have no cash of no on hand. As such~~2010, wepursuant ~~currently do not have sufficient financial resources~~ to ~~meet~~ the ~~anticipated~~terms ~~costs~~ of ~~pursuing~~a ~~our~~Stock ~~new~~Purchase ~~business focus~~Agreement, orCo-Max ~~the~~International ~~anticipated~~purchased ~~administrative~~a ~~costs~~total of ~~operating~~65,000,000 ~~our~~shares ~~business~~of ~~for~~ the ~~next~~Company’s ~~twelve~~common ~~months.~~stock ~~Our~~from ~~forecast~~a ~~for~~stockholder of the ~~period~~Company. As ~~for which our financial resources will be adequate to support our operations involves risks and uncertainties and actual results could fail as~~ a result of athe ~~number~~Share ofPurchase ~~factors. We intend to pursue capital through public or private financing and other sources~~Agreement, ~~such~~the asCompany ~~our~~experienced ~~officers,~~a ~~director~~Change ~~and~~in ~~principal~~Control ~~shareholders.~~under Wewhich ~~cannot guarantee that additional funding will be available on favorable terms, if at all~~73.34% Ifof ~~adequate~~the ~~funds~~shares ~~are~~of ~~not~~the ~~available,~~company wewere ~~hope~~held ~~that~~by ~~our~~Co-Max ~~officers~~International, ~~directors and principal shareholders will contribute funds to pay for our expenses to achieve our objectives over~~ the ~~next~~new ~~twelve~~majority ~~months~~shareholder. ~~However, we cannot guarantee that our officers, directors and principal shareholders will continue to contribute funds to pay for our expenses.~~

WeIn ~~are~~accordance with the change in control, Barbara Tejeda resigned as the ~~process~~Company's ofPresident, ~~assessing~~CEO, any ~~our~~other ~~marketing~~officer ~~and~~positions ~~acquisition~~held ~~efforts~~by her, and ~~possible~~Chairman ~~results~~of inthe ~~light~~Board of ~~the~~Directors ~~company’s~~on ~~dire~~March ~~financial~~10, ~~status.~~2010 ~~Should~~and weRafael ~~enter~~Tejeda ~~into~~resigned ~~positive~~as ~~discussions~~Secretary ~~with~~of ~~potential~~the ~~partners~~Company. On the same date, ~~then~~Khoo weHsiang ~~propose~~Hua toand ~~follow~~Lee ~~with~~Tuck ~~news~~Hing ~~announcements,~~were ~~and~~appointed ~~seeding~~as ~~efforts~~Directors ~~would~~of ~~continue~~the Company and David E. Price as Secretary. Also on March 10, 2010, the ~~primary~~Company ~~marketing~~repurchased and ~~promotion~~canceled ~~efforts~~5,000,000 toshares ~~drive~~of ~~sales and~~its ~~revenue~~common ~~growth~~stock from Barbara Tejeda for 100% of the shares of El Maniel Cigar Company.

IfManagement weis ~~are~~assessing ~~unable~~a tocorporate ~~gain~~strategy ~~any~~of ~~market~~diversification ~~share,~~into wedifferent ~~may~~industries ~~have~~that tocould ~~suspend~~benefit orthe ~~cease~~overall ~~our~~financial ~~efforts,~~position Ifand weprofitability ~~were~~of tothe ~~cease~~Company ~~operations,~~and ~~investors~~increase ~~will~~shareholder ~~not receive any return on their investments~~value. As This astrategy ~~result~~ of the ~~foregoing,~~Company weincludes ~~are~~strategic ~~actively~~acquisitions ~~assessing~~in ~~potential~~the ~~partners~~energy, tobanking, ~~stabilize~~mining, ~~our shareholding value~~ and ~~base~~retail industries.

12Because we are still developing our current strategic plan, the Company’s operating expenses will largely consist of professional fees. For the fiscal year 2010, we speculate that there may be no revenue generated and therefore the Company will operate at a loss. If the Company is successful in potential partnering with a business, funding will be necessary to fulfill any contractual obligations we may enter into.

At June 30, 2010, we have $100 of cash on hand. As such, we currently do not have sufficient financial resources to meet the anticipated costs of pursuing our new business focus, or the anticipated administrative costs of operating our business for the next twelve months. Our forecast for the period for which our financial resources will be adequate to support our operations involves risks and uncertainties and actual results could fail as a result of a number of factors. We intend to pursue capital through public or private financing and other sources, such as our officers, directors and principal shareholders. We cannot guarantee that additional funding will be available on favorable terms, if at all. If adequate funds are not available, we hope that our officers, directors and principal shareholders will contribute funds to pay for our expenses to achieve our objectives over the next twelve months. However, we cannot guarantee that our officers, directors and principal shareholders will continue to contribute funds to pay for our expenses.

While we are still developing our overall strategic plan, we began implementing specific strategies in the quarter ended June 30, 2010. On May 19, 2010, the Company formed EMLL Dynamic Ltd., a Maryland corporation. The Company owns 70% of EMLL Dynamic Ltd. On June 1, 2010, the Company formed EMLL Energy Ltd., a Maryland corporation. The Company owns 100% of EMLL Energy Ltd.

On April 30, 2010, the Company entered into an agreement to acquire a stamp collection to be held for resale (using its 70% owned subsidiary, EMLL Dynamic Ltd.) from Funds Hunters LLC, a New York LLC. Under the agreement, the Company issued 1,000,000 shares of its restricted common stock in exchange for the stamp assets. Funds Hunters LLC is the minority shareholder of EMLL Dynamic Ltd.

On May 26, 2010, the Company entered into a sales and purchase agreement to acquire certain land, buildings, tanks, and equipment of an Oil Terminal facility in eastern Pennsylvania from JFK Petroleum, Inc. Under the terms of the agreement, the Company paid $50,000 in cash and will issue 1,000,000 shares of its restricted common stock in exchange for the assets. Additionally, the Company has committed to buy back the 1,000,000 shares for $1.00 per share, at the seller’s option, one year after issue date.

Limited Operating History

~~The~~Efforts ~~initial efforts~~ of our ~~founders~~management and directors to establish or acquire new ventures continues. We were formed in July 2007 and we have limited operations upon which an evaluation of our company and our prospects can be based. There can be no assurance that our management will be successful in concluding a successful ~~sales and marketing~~ plan ~~to attain significant penetration of the premium cigar market segment~~ or that we will generate sufficient revenues to meet its expenses or to achieve or maintain profitability.

Results of ~~Operation~~Operations

For the ~~quarter~~nine ~~ended~~months ~~December~~ending 31June 30, ~~2009~~2010, we had $0 in revenue and $0 of cost of goods sold for a gross profit of $0. ~~Expenses~~ Operating expenses for the period totaled $1280,~~628~~644, resulting in a loss of $040,777. Expenses of $1280,~~628~~644 for the period consisted of $430,~~276~~903 for general and administrative expenses, ~~$0 for advertising expenses~~ and $749,~~206~~741 for professional fees.

For the ~~quarter~~nine months ended ~~December~~June 3130, ~~2008~~2009, we had $25,~~500~~855 in revenue and $13,~~949~~794 of cost of goods sold for a gross profit of $~~551~~2,061. ~~Expenses~~Operating expenses for the period totaled $2339,~~371~~393 resulting in a loss of $2237,~~820~~332. Expenses of $2339,~~371~~393 for the period consisted of $39,~~020~~552 for general and administrative expenses, $2,145 for advertising ~~expenses~~ and $1827,~~206~~696 for professional fees.

~~For~~The ~~the~~increase ~~period~~in ~~from~~professional ~~inception~~fees ~~through~~of ~~December 31, 2009, we had~~ $2022,~~060~~045 in ~~revenue.~~2010 ~~($47,041)~~compared ofto ~~cost~~2009 ofis ~~goods~~primarily ~~sold~~due ~~for~~to aasset ~~gross loss~~acquisitions ofduring ~~($26,981)~~the quarter. ~~Expenses~~The ~~for~~increase ~~the period totaled $236,482 resulting~~ in ageneral ~~loss~~and ofadministrative ~~$264,609.~~expenses ~~Expenses~~ of $~~236~~21,~~482~~351 ~~for~~in ~~the~~2010 ~~period~~compared ~~consisted~~to of2009 ~~$43,624~~is ~~for~~primarily ~~general~~due ~~and~~to ~~administrative~~the ~~expenses,~~increased ~~$9,212for~~activity ~~advertising~~of ~~and~~the ~~$183,646for~~Company ~~professional~~in ~~fees~~pursuing acquisitions.

For the period from inception through June 30, 2010, we had $20,060 in revenue and $47,041 of cost of goods sold for a gross loss of $26,981. Operating expenses for the period totaled $305,644 resulting in a loss from operations of $332,625. Expenses of $305,644 for the period consisted of $70,251 for general and administrative expenses, $9,212 for advertising and $226,181 for professional fees.

Capital Resources and Liquidity

As of ~~December~~June 3130, ~~2009~~2010 we had ~~total~~a ~~current~~cash ~~assets~~balance of $91100. We ~~which~~have ~~consisted~~historically met our cash needs through proceeds from private placements of ~~$91~~our insecurities and loans. Our cash requirements are generally for general and $0administrative inactivities ~~inventory~~and ~~which~~professional ~~are~~fees. ~~cigar~~We ~~boxes~~believe that weour cash balance is not sufficient to finance our cash requirements for expected operational activities through the next 6 months. We have ina ~~inventory~~loan asdue ofa ~~December~~related ~~31,~~party ~~2009~~of $53,500.

We believe that we will need additional funding to satisfy our cash requirements for the next twelve months. Completion of our ~~plan~~estimate of operations is subject to attaining adequate revenue or financing. We cannot assure investors that we will generate the revenues needed or that additional financing will be available. In the absence of attaining adequate revenue or additional financing, we may be unable to proceed with our ~~plan~~estimates of operations for the next twelve months.

We anticipate that our operational, and general and administrative expenses for the next 12 months will total approximately $2090,000, which we anticipate primarily as legal, accounting & auditing fees. We do not anticipate the purchase or sale of any significant equipment. We also do not expect any significant additions to the number of employees. The foregoing represents our best estimate of our cash needs based on current planning and business conditions. The exact allocation, purposes and timing of any monies raised in subsequent private financings may vary significantly depending upon the exact amount of funds raised and our progress with the execution of our business plan. We anticipate that depending on market conditions and our ~~plan of~~ operations, we may incur operating losses in the foreseeable future. Therefore, our auditors have raised substantial doubt about our ability to continue as a going concern.

Critical Accounting Policies

The Company’s financial statements and related public financial information are based on the application of accounting principles generally accepted in the United States (“GAAP”). GAAP requires the use of estimates; assumptions, judgments and subjective interpretations of accounting principles that have an impact on the assets, liabilities, revenue and expense amounts reported. These estimates can also affect supplemental information contained in our external disclosures including information regarding contingencies, risk and financial condition.

We believe our use if estimates and underlying accounting assumptions adhere to GAAP and are consistently and conservatively applied. We base our estimates on historical experience and on various other assumptions that we believe to be reasonable under the circumstances. Actual results may differ materially from these estimates under different assumptions or conditions. We continue to monitor significant estimates made during the preparation of our financial statements.

Our significant accounting policies are summarized in Note 1 of our financial statements. While all of these significant accounting policies impact the Company’s financial condition and results of operations, we view certain of these policies as critical. Policies determined to be critical are those policies that have the most significant impact on the Company and require management to use a greater degree of judgment and estimates. Actual results may differ from those estimates. Our management believes that given current facts and circumstances, it is unlikely that applying any other reasonable judgments or estimate methodologies would cause effect on our financial position or liquidity, results of operations or cash flows for the periods presented.

Recent Accounting Pronouncements

In June 2009, the FASB issued SFAS No. 166 “Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140” (“SFAS 166”). SFAS 166 improves the relevance, representational faithfulness, and comparability of the information that a reporting entity provides in its financial statements about a transfer of financial assets; the effects of a transfer on its financial position, financial performance, and cash flows; and a transferor’s continuing involvement, if any, in transferred financial assets. SFAS 166 is effective as of the beginning of each reporting entity’s first annual reporting period that begins after November 15, 2009, for interim periods within that first annual reporting period and for interim and annual reporting periods thereafter. The Company is evaluating the impact the adoption of SFAS 166 will have on its financial statements.

In June 2009, the FASB issued SFAS No. 167 “Amendments to FASB Interpretation No. 46(R)” (“SFAS 167”). SFAS 167 improves financial reporting by enterprises involved with variable interest entities and to address (1) the effects on certain provisions of FASB Interpretation No. 46 (revised December 2003), “Consolidation of Variable Interest Entities”, as a result of the elimination of the qualifying special-purpose entity concept in SFAS 166 and (2) constituent concerns about the application of certain key provisions of Interpretation 46(R), including those in which the accounting and disclosures under the Interpretation do not always provide timely and useful information about an enterprise’s involvement in a variable interest entity. SFAS 167 is effective as of the beginning of each reporting entity’s first annual reporting period that begins after November 15, 2009, for interim periods within that first annual reporting period, and for interim and annual reporting periods thereafter. The Company is evaluating the impact the adoption of SFAS 167 will have on its financial statements.

Off Balance Sheet Transactions

We have no off-balance sheet arrangements.

14Additional Information

We file reports and other materials with the Securities and Exchange Commission. These documents may be inspected and copied at the Commission's Public Reference Room at 450 Fifth Street, N.W., Washington, D.C., 20549. You can obtain information on the operation of the Public Reference Room by calling the Commission at 1-800-SEC-0330. You can also get copies of documents that the Company files with the Commission through the Commission's Internet site at www.sec.gov.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

The Company is ~~subject~~not exposed to ~~certain~~ market ~~risks,~~risk ~~including~~related ~~changes~~to in interest rates ~~and~~or ~~currency~~foreign ~~exchange rates~~currencies. ~~The Company does not undertake any specific actions to limit those exposures.~~

Item 4T4. Controls and Procedures

~~a) Evaluation of~~ Disclosure Controls~~. Pursuant~~ to Rule 13a-15(b) under the Securities Exchange Act of 1934 (“Exchange Act”), the Company carried out an evaluation, with the participation of the Company’s management, including the Company’s Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”) (the Company’s principal financial and accounting officer), of the effectiveness of the Company’s disclosure controls and procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this report. Based upon that evaluation, the Company’s CEO and CFO concluded that the Company’s disclosure controls and procedures are effective to ensure that information required to be disclosed by the Company in the reports that the Company files or submits under the Exchange Act, is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to the Company’s management, including the Company’s CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure.Procedures

~~(b) Changes~~Management inis ~~internal~~committed ~~control~~to ~~over~~maintaining ~~financial~~disclosure ~~reporting.~~controls ~~There~~and ~~have~~procedures ~~been~~that noare ~~changes~~designed to ensure that information required to be disclosed in ~~our~~its ~~internal~~Exchange ~~control~~Act ~~over~~reports ~~financial~~is ~~reporting~~recorded, ~~that~~processed, ~~occurred~~summarized, ~~during~~and reported within the ~~last~~time ~~fiscal~~periods ~~quarter~~specified ~~that~~in ~~has~~the ~~materially~~SEC’s ~~affected~~rules and forms, orand that such information is ~~reasonably~~accumulated ~~likely~~and communicated to ~~materially~~its ~~affect~~management, ~~our~~including ~~internal~~its ~~control~~Chief ~~over~~Executive ~~financial~~Officer ~~reporting~~(“CEO”) and Chief Financial Officer (“CFO”), as appropriate to allow timely decisions regarding required disclosure.

As required by Rule 13a-15(b) of the Exchange Act, we must carry out an evaluation of the effectiveness of our disclosure controls and procedures as of the end of each fiscal quarter, under the supervision and with the participation of its management, including its CEO and CFO, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of the financial statements in accordance with US generally accepted accounting principles.

With the participation of the CEO and CFO, our management evaluated the effectiveness of the Company’s internal control over financial reporting as of June 30, 2010, based upon the framework in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”). Based on the assessment performed using the criteria established by COSO, management has concluded that we had the following material weaknesses in our internal control over financial reporting:

1.	Lack of functioning audit committee due to lack of a majority of outside directors on our Board, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures;
2.	Lack of segregation of duties over financial transaction processing and reporting;
3.	Ineffective controls and insufficient written policies and procedures over period end financial disclosure and reporting processes.

Changes in Internal Control Over Financial Reporting

In an effort to remediate the identified material weaknesses discussed above and other deficiencies and enhance our internal controls, we plan to initiate the following series of measures:

For the material weakness concerning our Audit Committee, management believes that the lack of a functioning audit committee results in ineffective oversight in the establishment and monitoring of required internal controls and procedures, which could result in a material misstatement in our financial statements in future periods. we plan to appoint one or more outside directors to our Board who shall be appointed to an audit committee resulting in a fully functioning audit committee who will undertake the oversight in the establishment and monitoring of required internal controls and procedures such as reviewing and approving estimates and assumptions made by management.

For the material weakness concerning deficiencies in segregation of duties, we are currently reviewing our internal controls under new management to assure that we have adequately trained personnel to more timely complete the company’s Quarterly and other filings with the SEC. We shall create a position to segregate duties consistent with control objectives and will increase our personnel resources and technical accounting expertise within the accounting function when funds are available to us.

For the material weakness concerning deficiencies in the financial reporting process, we are working to develop and implement sufficient written policies and procedures to better insure timely decisions can be made regarding required disclosures.

Notwithstanding our assessment that our internal controls over financial reporting were not effective and that there were material weaknesses as identified in this report, we believe that our financial statements contained in this report on Form 10-Q for the fiscal quarter ended June 30, 2010 accurately present our financial condition, results of operations and cash flows in all material respects.

Other than the items identified above, no change in El Maniel’s control over financial reporting has occurred during the most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, El Maniel’s internal control over financial reporting.

Based on current regulations, Section 404(a) of the Sarbanes-Oxley Act required our management to provide an assessment of the effectiveness of our internal control over financial reporting as of September 30, 2009. We have performed the necessary system and process documentation in preparation for the evaluation and testing required for management to make this assessment. On July 21, 2010, President Obama signed the Dodd-Frank Wall Street Reform and Consumer Protection Act. Included in the Act is a provision that permanently exempts smaller public companies that qualify as either a Non-Accelerated Filer or Smaller Reporting Company from the auditor attestation requirement of Section 404(b) of the Sarbanes-Oxley Act of 2002. For our fiscal year ending September 30, 2010, we currently expect to be exempt from such requirement.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

We are currently not involved in any litigation that we believe could have a material adverse effect on our financial condition or results of operations. There is no action, suit, proceeding, inquiry or investigation before or by any court, public board, government agency, self-regulatory organization or body pending or, to the knowledge of the executive officers of our company or any of our subsidiaries, threatened against or affecting our company, our common stock, any of our subsidiaries or of our companies or our subsidiaries’ officers or directors in their capacities as such, in which an adverse decision could have a material adverse effect.

Item 1A. Risk Factors.

~~None~~Not Required.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. ~~Submission~~ (Removed of& ~~Matters to a Vote of Security Holders.~~Reserved)

On August 5, 2009, the Company's Board of Directors and the majority of the shareholders declared a fourteen-for-one stock split to be effected in the form of a stock dividend. The stock split was distributed on August 5, 2009 to shareholders of record. A total of 89,245,000 shares of common stock were issued. All basic and diluted loss per share and average shares outstanding information has been adjusted to reflect the aforementioned stock dividend.

There should also be the SH vote to sell to the new owners – I don’t have a copy of that, perhaps Peter does.

Item 5. Other Information.

~~None~~On April 30, 2010, the Company entered into an agreement to acquire a stamp collection to be held for resale (using its 70% owned subsidiary, EMLL Dynamic Ltd.) from Funds Hunters LLC, a New York LLC. Under the agreement, the Company will issue 1,000,000 shares of its restricted common stock in exchange for the stamp assets. Funds Hunters LLC is the minority shareholder of EMLL Dynamic Ltd.

~~Item~~On 6May 26, 2010, the Company entered into a sales and purchase agreement to acquire certain land, buildings, tanks, and equipment of an Oil Terminal facility in eastern Pennsylvania from JFK Petroleum, Inc. ~~Exhibits~~ Under the terms of the agreement, the Company paid $50,000 in cash and ~~Reports~~will issue 1,000,000 shares of ~~Form~~its ~~8-K~~restricted common stock in exchange for the assets. Additionally, the Company has committed to buy back the 1,000,000 shares for $1.00 per share, at the seller’s option, one year after issue date.

~~(a) Exhibits~~Effective July 26, 2010, the Company’s Articles of Incorporation was amended to increase its authorized common stock to 5,000,000,000 shares at par value $.001.

~~31.1~~On ~~Certifications~~August ~~pursuant~~6, to2010, ~~Section~~the ~~302~~Company issued 2,000,000,000 shares of ~~Sarbanes~~its ~~Oxley~~restricted ~~Act~~common ofstock ~~2002~~to its CEO and Director.

~~32.1~~Item ~~Certifications pursuant to Section 906 of Sarbanes Oxley Act of 2002~~6. Exhibits

(b) Reports of Form 8-K

Exhibit 3.1	Certificate of Amendment to Articles of Incorporation

Exhibit 10.1	Joint Venture Agreement by and between El Maniel International, Inc. and Funds Hunters LLC.

Exhibit 10.2	Sales Agreement by and between El Maniel International, Inc. and JFK Petroleum Inc.

Exhibit 31.1	Certifications pursuant to Section 302 of Sarbanes Oxley Act of 2002

Exhibit 32.1	Certifications pursuant to Section 906 of Sarbanes Oxley Act of 2002

~~None.~~19

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	EL MANIEL INTERNATIONAL, INC.
May 24th, 2010	By:	/s/ KHOO HSIANG HUA
September 16, 2010	By:	/s/ KHOO HSIANG HUA
		Director, CEO

1720

Filing Compare · El Maniel International Inc